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chore: codacy issue
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india_compliance/income_tax_india/constants/__init__.py

Lines changed: 20 additions & 5 deletions
Original file line numberDiff line numberDiff line change
@@ -217,7 +217,10 @@
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{
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"section_code": "1033",
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"section_name": "393(1) [Table: Sl. No. 8(iv)]",
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"description": "Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident.",
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"description": (
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"Any benefit or perquisite, whether convertible into money or not,"
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" arising from business or the exercise of a profession of any resident."
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),
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},
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{
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"section_code": "1034",
@@ -243,7 +246,10 @@
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{
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"section_code": "1038",
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"section_name": "393(1) [Table: Sl. No. 8(vi)] Note 6",
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"description": "Any sum by way of consideration, whether in cash or in kind or partly in cash and partly in kind, for transfer of a virtual digital asset.",
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"description": (
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"Any sum by way of consideration, whether in cash or in kind or partly in cash"
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" and partly in kind, for transfer of a virtual digital asset."
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),
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},
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# Non-resident payments - Section 393(2)
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{
@@ -341,7 +347,10 @@
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{
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"section_code": "1054",
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"section_name": "393(2) [Table: Sl. No. 14]",
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"description": "Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209",
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"description": (
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"Any income by way of long-term capital gains arising from the transfer of bonds"
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" or Global Depository Receipts referred to in section 209"
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),
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},
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{
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"section_code": "1055",
@@ -416,7 +425,10 @@
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{
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"section_code": "1065",
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"section_name": "393(3) [Table: Sl. No. 5.D(b)]",
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"description": "Payment of certain amounts in cash by bank/post office/co-operative society to a deductee being a person other than co-operative society",
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"description": (
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"Payment of certain amounts in cash by bank/post office/co-operative society"
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" to a deductee being a person other than co-operative society"
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),
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},
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{
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"section_code": "1066",
@@ -567,7 +579,10 @@
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{
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"section_code": "1092",
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"section_name": "394(1) [Table: Sl. No. 9]",
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"description": "Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas).",
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"description": (
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"Use of mine or quarry for the purpose of business, excluding mining and"
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" quarrying of mineral oil (including petroleum and natural gas)."
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),
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},
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# Form 141 sections (challan-cum-statement, no numeric return code)
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{

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