India - Income Tax Act 2010 - Saarc

More documents

Recommendations

Info

I.T. ACT, 1961 I-8SECTIONPAGE54ED. Capital gain on transfer of certain listed securities or unitnot to be charged in certain cases 1.33654F. Capital gain on transfer of certain capital assets not to becharged in case of investment in residential house 1.33754G. Exemption of capital gains on transfer of assets in cases ofshifting of industrial undertaking from urban area 1.33954GA. Exemption of capital gains on transfer of assets in cases ofshifting of industrial undertaking from urban area to anySpecial Economic Zone 1.34154H. Extension of time for acquiring new asset or depositing orinvesting amount of capital gain 1.34355. Meaning of “adjusted”, “cost of improvement” and “cost ofacquisition” 1.34355A. Reference to Valuation Officer 1.347F.—Income from other sources56. Income from other sources 1.34857. Deductions 1.35258. Amounts not deductible 1.35359. Profits chargeable to tax 1.355CHAPTER VINCOME OF OTHER PERSONS, INCLUDED INASSESSEE’S TOTAL INCOME60. Transfer of income where there is no transfer of assets 1.35561. Revocable transfer of assets 1.35562. Transfer irrevocable for a specified period 1.35563. “Transfer” and “revocable transfer” defined 1.35664. Income of individual to include income of spouse,minor child, etc. 1.35665. Liability of person in respect of income included in theincome of another person 1.360CHAPTER VIAGGREGATION OF INCOME AND SET OFF ORCARRY FORWARD OF LOSSAggregation of income66. Total income 1.36167. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 1.36167A. Method of computing a member’s share in income ofassociation of persons or body of individuals 1.36168. Cash credits 1.36269. Unexplained investments 1.36269A. Unexplained money, etc. 1.36369B. Amount of investments, etc., not fully disclosed in books ofaccount 1.363
I-9 ARRANGEMENT OF SECTIONSSECTIONPAGE69C. Unexplained expenditure, etc. 1.36369D. Amount borrowed or repaid on hundi 1.364Set off, or carry forward and set off70. Set off of loss from one source against income fromanother source under the same head of income 1.36471. Set off of loss from one head against income from another 1.36571A. Transitional provisions for set off of loss under the head“Income from house property” 1.36571B. Carry forward and set off of loss from house property 1.36672. Carry forward and set off of business losses 1.36672A. Provisions relating to carry forward and set off of accumulatedloss and unabsorbed depreciation allowance inamalgamation or demerger, etc. 1.36772AA. Provisions relating to carry forward and set off of accumulatedloss and unabsorbed depreciation allowance in schemeof amalgamation of banking company in certain cases 1.37172AB. Provisions relating to carry forward and set off of accumulatedloss and unabsorbed depreciation allowance in businessreorganisation of co-operative banks 1.37273. Losses in speculation business 1.37473A. Carry forward and set off of losses by specified business 1.37574. Losses under the head “Capital gains” 1.37574A. Losses from certain specified sources falling under thehead “Income from other sources” 1.37675. Losses of firms 1.37776. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 1.37777. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 1.37778. Carry forward and set off of losses in case of change inconstitution of firm or on succession 1.37779. Carry forward and set off of losses in the case of certaincompanies 1.37880. Submission of return for losses 1.378CHAPTER VI-ADEDUCTIONS TO BE MADE IN COMPUTINGTOTAL INCOMEA.—General80A. Deductions to be made in computing total income 1.37980AA. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.38180AB. Deductions to be made with reference to the incomeincluded in the gross total income 1.38180AC. Deduction not to be allowed unless return furnished 1.38180B. Definitions 1.381B.—Deductions in respect of certain payments80C. Deduction in respect of life insurance premia, deferredannuity, contributions to provident fund, subscription tocertain equity shares or debentures, etc. 1.382
Page 2: DIVISION ONEIncome-taxAct, 1961
Page 7: I-7 ARRANGEMENT OF SECTIONSSECTIONP
Page 11 and 12: I-11 ARRANGEMENT OF SECTIONSSECTION
Page 33 and 34: INCOME-TAX ACT, 1961*[43 OF 1961][A
Page 35 and 36: 1.3 CH. I - PRELIMINARY S. 2(1B)or
Page 37 and 38: 1.5 CH. I - PRELIMINARY S. 2(11)(b)
Page 39 and 40: 1.7 CH. I - PRELIMINARY S. 2(14)(c)
Page 41 and 42: 1.9 CH. I - PRELIMINARY S. 2(18)(ii
Page 43 and 44: 1.11 CH. I - PRELIMINARY S. 2(19AA)
Page 45 and 46: 1.13 CH. I - PRELIMINARY S. 2(22)86
Page 47 and 48: 1.15 CH. I - PRELIMINARY S. 2(23)th
Page 49 and 50: 1.17 CH. I - PRELIMINARY S. 2(24)re
Page 51 and 52: 1.19 CH. I - PRELIMINARY S. 2(26)33
Page 53 and 54: 1.21 CH. I - PRELIMINARY S. 2(29BA)
Page 55 and 56: 1.23 CH. I - PRELIMINARY S. 2(37A)(
Page 57 and 58: 1.25 CH. I - PRELIMINARY S. 2(42A)u
Page 59 and 60:
1.27 CH. I - PRELIMINARY S. 2(42A)d
Page 61 and 62:
1.29 CH. I - PRELIMINARY S. 2(48)or
Page 63 and 64:
1.31 CH. II - BASIS OF CHARGE S. 5p
Page 65 and 66:
1.33 CH. II - BASIS OF CHARGE S. 65
Page 67 and 68:
1.35 CH. II - BASIS OF CHARGE S. 9I
Page 69 and 70:
1.37 CH. II - BASIS OF CHARGE S. 9(
Page 71 and 72:
1.39 CH. II - BASIS OF CHARGE S. 98
Page 73 and 74:
1.41 CH. III - INCOMES WHICH DO NOT
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
1.101 CH. III - INCOMES WHICH DO NO
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
1.143 CH. IV - COMPUTATION OF TOTAL
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
1.161 CH. IV - COMPUTATION OF BUSIN
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Page 239 and 240:
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
Page 249 and 250:
Page 251 and 252:
Page 253 and 254:
Page 255 and 256:
Page 257 and 258:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
Page 265 and 266:
Page 267 and 268:
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
Page 281 and 282:
Page 283 and 284:
Page 285 and 286:
Page 287 and 288:
Page 289 and 290:
Page 291 and 292:
Page 293 and 294:
Page 295 and 296:
Page 297 and 298:
Page 299 and 300:
Page 301 and 302:
Page 303 and 304:
Page 305 and 306:
Page 307 and 308:
Page 309 and 310:
Page 311 and 312:
Page 313 and 314:
Page 315 and 316:
Page 317 and 318:
Page 319 and 320:
Page 321 and 322:
Page 323 and 324:
Page 325 and 326:
Page 327 and 328:
Page 329 and 330:
Page 331 and 332:
Page 333 and 334:
1.301 CH. IV - COMPUTATION OF INCOM
Page 335 and 336:
Page 337 and 338:
Page 339 and 340:
Page 341 and 342:
Page 343 and 344:
Page 345 and 346:
Page 347 and 348:
Page 349 and 350:
Page 351 and 352:
Page 353 and 354:
Page 355 and 356:
Page 357 and 358:
Page 359 and 360:
Page 361 and 362:
Page 363 and 364:
Page 365 and 366:
Page 367 and 368:
Page 369 and 370:
Page 371 and 372:
Page 373 and 374:
Page 375 and 376:
Page 377 and 378:
Page 379 and 380:
Page 381 and 382:
Page 383 and 384:
Page 385 and 386:
Page 387 and 388:
1.355 CH. V - INCOME OF OTHER PERSO
Page 389 and 390:
Page 391 and 392:
Page 393 and 394:
1.361 CH. VI - AGGREGATION OF INCOM
Page 395 and 396:
Page 397 and 398:
Page 399 and 400:
Page 401 and 402:
Page 403 and 404:
Page 405 and 406:
Page 407 and 408:
Page 409 and 410:
Page 411 and 412:
1.379 CH. VI-A - DEDUCTIONS - GENER
Page 413 and 414:
1.381 CH. VI-A - DEDUCTIONS - GENER
Page 415 and 416:
1.383 CH. VI-A - DEDUCTIONS IN RESP
Page 417 and 418:
Page 419 and 420:
Page 421 and 422:
Page 423 and 424:
Page 425 and 426:
Page 427 and 428:
Page 429 and 430:
Page 431 and 432:
Page 433 and 434:
Page 435 and 436:
Page 438 and 439:
S. 80G I.T. ACT, 1961 1.40630[(iiih
Page 440 and 441:
S. 80G I.T. ACT, 1961 1.408(i) the
Page 442 and 443:
S. 80G I.T. ACT, 1961 1.410purposes
Page 444 and 445:
S. 80GGA I.T. ACT, 1961 1.41281[Ded
Page 446 and 447:
S. 80GGA I.T. ACT, 1961 1.414Provid
Page 448 and 449:
S. 80HH I.T. ACT, 1961 1.416(ii) it
Page 450 and 451:
S. 80HHA I.T. ACT, 1961 1.41813[(9A
Page 452 and 453:
S. 80HHB I.T. ACT, 1961 1.420notifi
Page 454 and 455:
S. 80HHB I.T. ACT, 1961 1.422(ii) a
Page 456 and 457:
S. 80HHBA I.T. ACT, 1961 1.424below
Page 458 and 459:
S. 80HHC I.T. ACT, 1961 1.42654[(1B
Page 460 and 461:
S. 80HHC I.T. ACT, 1961 1.428(ii) i
Page 462 and 463:
S. 80HHC I.T. ACT, 1961 1.430House
Page 464 and 465:
S. 80HHD I.T. ACT, 1961 1.43295[(ba
Page 466 and 467:
S. 80HHD I.T. ACT, 1961 1.434(d) fo
Page 468 and 469:
S. 80HHD I.T. ACT, 1961 1.436(5) Wh
Page 470 and 471:
S. 80HHE I.T. ACT, 1961 1.43834[Ded
Page 472 and 473:
S. 80HHE I.T. ACT, 1961 1.440softwa
Page 474 and 475:
S. 80HHF I.T. ACT, 1961 1.442music
Page 476 and 477:
S. 80-I I.T. ACT, 1961 1.444rights,
Page 478 and 479:
S. 80-I I.T. ACT, 1961 1.446Explana
Page 480 and 481:
S. 80-I I.T. ACT, 1961 1.448of the
Page 482 and 483:
S. 80-IA I.T. ACT, 1961 1.450(Contd
Page 484 and 485:
S. 80-IA I.T. ACT, 1961 1.452(Contd
Page 486 and 487:
S. 80-IA I.T. ACT, 1961 1.454(Contd
Page 488 and 489:
S. 80-IA I.T. ACT, 1961 1.456(Contd
Page 490 and 491:
S. 80-IA I.T. ACT, 1961 1.458(i) it
Page 492 and 493:
S. 80-IA I.T. ACT, 1961 1.460(b) a
Page 494 and 495:
S. 80-IA I.T. ACT, 1961 1.462nies f
Page 496 and 497:
S. 80-IA I.T. ACT, 1961 1.464(9) Wh
Page 498 and 499:
S. 80-IB I.T. ACT, 1961 1.466Explan
Page 500 and 501:
S. 80-IB I.T. ACT, 1961 1.468a co-o
Page 502 and 503:
S. 80-IB I.T. ACT, 1961 1.470Delhi
Page 504 and 505:
S. 80-IB I.T. ACT, 1961 1.472(b) ha
Page 506 and 507:
S. 80-IB I.T. ACT, 1961 1.474Explan
Page 508 and 509:
S. 80-IB I.T. ACT, 1961 1.476(iii)
Page 510 and 511:
S. 80-IB I.T. ACT, 1961 1.478year i
Page 512 and 513:
S. 80-IC I.T. ACT, 1961 1.480(i) on
Page 514 and 515:
S. 80-ID I.T. ACT, 1961 1.482(v)
Page 516 and 517:
S. 80-IE I.T. ACT, 1961 1.4841[(e)
Page 518 and 519:
S. 80J I.T. ACT, 1961 1.486plant an
Page 520 and 521:
S. 80L I.T. ACT, 1961 1.488Explanat
Page 522 and 523:
S. 80LA I.T. ACT, 1961 1.49013[Dedu
Page 524 and 525:
S. 80M I.T. ACT, 1961 1.492(c) from
Page 526 and 527:
S. 80-O I.T. ACT, 1961 1.494a forei
Page 528 and 529:
S. 80P I.T. ACT, 1961 1.496(2) The
Page 530 and 531:
S. 80P I.T. ACT, 1961 1.498Explanat
Page 532 and 533:
S. 80QQB I.T. ACT, 1961 1.50088[Ded
Page 534 and 535:
S. 80R I.T. ACT, 1961 1.502(c) “c
Page 536 and 537:
S. 80RRA I.T. ACT, 1961 1.504as is
Page 538 and 539:
S. 80RRB I.T. ACT, 1961 1.506(vi) a
Page 540 and 541:
S. 80U I.T. ACT, 1961 1.508(h) “t
Page 542 and 543:
S. 80V I.T. ACT, 1961 1.5102 of the
Page 544 and 545:
S. 88 I.T. ACT, 1961 1.512Deduction
Page 546 and 547:
S. 88 I.T. ACT, 1961 1.514Provided
Page 548 and 549:
S. 88 I.T. ACT, 1961 1.516(b) any a
Page 550 and 551:
S. 88 I.T. ACT, 1961 1.518(i) “el
Page 552 and 553:
Page 554 and 555:
S. 88C I.T. ACT, 1961 1.522of premi
Page 556 and 557:
S. 89A I.T. ACT, 1961 1.5249[(3) No
Page 558 and 559:
S. 90A I.T. ACT, 1961 1.526(ii) inc
Page 560 and 561:
S. 91 I.T. ACT, 1961 1.528Countries
Page 562 and 563:
S. 92A I.T. ACT, 1961 1.530expense
Page 564 and 565:
S. 92C I.T. ACT, 1961 1.532of assoc
Page 566 and 567:
S. 92D I.T. ACT, 1961 1.534order of
Page 568 and 569:
S. 93 I.T. ACT, 1961 1.53637[(iv)
Page 570 and 571:
S. 94 I.T. ACT, 1961 1.538(4) (a)
Page 572 and 573:
S. 104 I.T. ACT, 1961 1.540(c) such
Page 574 and 575:
S. 112 I.T. ACT, 1961 1.542(2) Wher
Page 576 and 577:
S. 112A I.T. ACT, 1961 1.544Explana
Page 578 and 579:
S. 115A I.T. ACT, 1961 1.546the inc
Page 580 and 581:
S. 115AB I.T. ACT, 1961 1.54893[Exp
Page 582 and 583:
S. 115AC I.T. ACT, 1961 1.550(f)
Page 584 and 585:
S. 115AC I.T. ACT, 1961 1.552(ii) t
Page 586 and 587:
S. 115ACA I.T. ACT, 1961 1.554(ii)
Page 588 and 589:
S. 115B I.T. ACT, 1961 1.556(2) Whe
Page 590 and 591:
S. 115BBC I.T. ACT, 1961 1.558the i
Page 592 and 593:
S. 115D I.T. ACT, 1961 1.560(c) “
Page 594 and 595:
S. 115-I I.T. ACT, 1961 1.562(ii)
Page 596 and 597:
S. 115J I.T. ACT, 1961 1.56458[(g)
Page 598 and 599:
S. 115JA I.T. ACT, 1961 1.566(f) th
Page 600 and 601:
S. 115JAA I.T. ACT, 1961 1.56880[(2
Page 602 and 603:
S. 115JB I.T. ACT, 1961 1.570Provid
Page 604 and 605:
S. 115JB I.T. ACT, 1961 1.572Explan
Page 606 and 607:
S. 115-O I.T. ACT, 1961 1.57413[CHA
Page 608 and 609:
S. 115R I.T. ACT, 1961 1.576When co
Page 610 and 611:
S. 115T I.T. ACT, 1961 1.578(4) No
Page 612 and 613:
S. 115VA I.T. ACT, 1961 1.580Defini
Page 614 and 615:
S. 115VG I.T. ACT, 1961 1.582(v) ha
Page 616 and 617:
S. 115V-I I.T. ACT, 1961 1.584Provi
Page 618 and 619:
S. 115VK I.T. ACT, 1961 1.586(2) Th
Page 620 and 621:
S. 115VP I.T. ACT, 1961 1.588Charge
Page 622 and 623:
S. 115VT I.T. ACT, 1961 1.590D.—C
Page 624 and 625:
S. 115VW I.T. ACT, 1961 1.592(2) Th
Page 626 and 627:
S. 115VZB I.T. ACT, 1961 1.594amalg
Page 628 and 629:
S. 115WB I.T. ACT, 1961 1.59654[Pro
Page 630 and 631:
S. 115WB I.T. ACT, 1961 1.598(v) be
Page 632 and 633:
S. 115WC I.T. ACT, 1961 1.600amount
Page 634 and 635:
S. 115WE I.T. ACT, 1961 1.602(2) In
Page 636 and 637:
S. 115WF I.T. ACT, 1961 1.604Provid
Page 638 and 639:
S. 115WJ I.T. ACT, 1961 1.606benefi
Page 640 and 641:
S. 115WKB I.T. ACT, 1961 1.608Inter
Page 642 and 643:
S. 119 I.T. ACT, 1961 1.61090[Appoi
Page 644 and 645:
S. 120 I.T. ACT, 1961 1.612(3) 10 [
Page 646 and 647:
S. 124 I.T. ACT, 1961 1.614Jurisdic
Page 648 and 649:
S. 129 I.T. ACT, 1961 1.616(a) wher
Page 650 and 651:
S. 132 I.T. ACT, 1961 1.618to be co
Page 652 and 653:
S. 132 I.T. ACT, 1961 1.620(A) the
Page 654 and 655:
S. 132 I.T. ACT, 1961 1.622the 1st
Page 656 and 657:
S. 132 I.T. ACT, 1961 1.624(6) 4 [*
Page 658 and 659:
S. 132 I.T. ACT, 1961 1.626or Direc
Page 660 and 661:
S. 132B I.T. ACT, 1961 1.628the Ind
Page 662 and 663:
S. 132B I.T. ACT, 1961 1.630tion wi
Page 664 and 665:
S. 133A I.T. ACT, 1961 1.632(5) req
Page 666 and 667:
S. 133A I.T. ACT, 1961 1.634Commiss
Page 668 and 669:
S. 137 I.T. ACT, 1961 1.63673[Asses
Page 670 and 671:
S. 139 I.T. ACT, 1961 1.638in the O
Page 672 and 673:
Page 674 and 675:
S. 139 I.T. ACT, 1961 1.642Explanat
Page 676 and 677:
S. 139 I.T. ACT, 1961 1.644he may f
Page 678 and 679:
Page 680 and 681:
S. 139 I.T. ACT, 1961 1.64856[(c) T
Page 682 and 683:
S. 139A I.T. ACT, 1961 1.65067[***]
Page 684 and 685:
S. 139A I.T. ACT, 1961 1.652(d) int
Page 686 and 687:
S. 139B I.T. ACT, 1961 1.65495[(d)
Page 688 and 689:
S. 140 I.T. ACT, 1961 1.656(c) the
Page 690 and 691:
S. 140A I.T. ACT, 1961 1.658(iii) a
Page 692 and 693:
S. 142 I.T. ACT, 1961 1.660Provisio
Page 694 and 695:
S. 142 I.T. ACT, 1961 1.66254[Provi
Page 696 and 697:
S. 143 I.T. ACT, 1961 1.664(a) the
Page 698 and 699:
S. 143 I.T. ACT, 1961 1.666serve on
Page 700 and 701:
S. 144 I.T. ACT, 1961 1.668(a) any
Page 702 and 703:
S. 144C I.T. ACT, 1961 1.67097[Refe
Page 704 and 705:
S. 145A I.T. ACT, 1961 1.672(2) The
Page 706 and 707:
S. 148 I.T. ACT, 1961 1.674Explanat
Page 708 and 709:
S. 150 I.T. ACT, 1961 1.676(b) if f
Page 710 and 711:
Page 712 and 713:
S. 153 I.T. ACT, 1961 1.680and any
Page 714 and 715:
S. 153 I.T. ACT, 1961 1.682(iv) 60
Page 716 and 717:
S. 153B I.T. ACT, 1961 1.68473[(2)
Page 718 and 719:
S. 153C I.T. ACT, 1961 1.686(iii) t
Page 720 and 721:
S. 154 I.T. ACT, 1961 1.688Rectific
Page 722 and 723:
S. 155 I.T. ACT, 1961 1.690(b) on a
Page 724 and 725:
S. 155 I.T. ACT, 1961 1.692(b) at a
Page 726 and 727:
S. 155 I.T. ACT, 1961 1.694(c) for
Page 728 and 729:
S. 155 I.T. ACT, 1961 1.696(10) 42
Page 730 and 731:
S. 155 I.T. ACT, 1961 1.698and subs
Page 732 and 733:
S. 158 I.T. ACT, 1961 1.700Notice o
Page 734 and 735:
S. 158B I.T. ACT, 1961 1.702(4) Whe
Page 736 and 737:
S. 158BB I.T. ACT, 1961 1.704under
Page 738 and 739:
S. 158BC I.T. ACT, 1961 1.706the as
Page 740 and 741:
S. 158BE I.T. ACT, 1961 1.7082[Expl
Page 742 and 743:
S. 158BFA I.T. ACT, 1961 1.710(3) N
Page 744 and 745:
S. 160 I.T. ACT, 1961 1.712(b) any
Page 746 and 747:
S. 163 I.T. ACT, 1961 1.71421[***](
Page 748 and 749:
S. 164 I.T. ACT, 1961 1.716(ii) the
Page 750 and 751:
S. 164 I.T. ACT, 1961 1.718(iii) th
Page 752 and 753:
S. 167C I.T. ACT, 1961 1.72061[Char
Page 754 and 755:
S. 171 I.T. ACT, 1961 1.722succeede
Page 756 and 757:
S. 172 I.T. ACT, 1961 1.7241978, am
Page 758 and 759:
S. 174 I.T. ACT, 1961 1.726(6) A po
Page 760 and 761:
S. 176 I.T. ACT, 1961 1.728juridica
Page 762 and 763:
S. 178 I.T. ACT, 1961 1.730referred
Page 764 and 765:
S. 180A I.T. ACT, 1961 1.732N.—Sp
Page 766 and 767:
S. 187 I.T. ACT, 1961 1.734(4) Wher
Page 768 and 769:
S. 190 I.T. ACT, 1961 1.736proceedi
Page 770 and 771:
S. 192 I.T. ACT, 1961 1.73850[***]
Page 772 and 773:
S. 193 I.T. ACT, 1961 1.740(4) The
Page 774 and 775:
S. 193 I.T. ACT, 1961 1.74288[(v) a
Page 776 and 777:
S. 194A I.T. ACT, 1961 1.744Provide
Page 778 and 779:
S. 194A I.T. ACT, 1961 1.746(b) ten
Page 780 and 781:
S. 194B I.T. ACT, 1961 1.748Profits
Page 782 and 783:
S. 194C I.T. ACT, 1961 1.750(Contd.
Page 784 and 785:
S. 194C I.T. ACT, 1961 1.752(ii) tw
Page 786 and 787:
S. 194F I.T. ACT, 1961 1.754for sol
Page 788 and 789:
S. 194H I.T. ACT, 1961 1.756issue o
Page 790 and 791:
S. 194J I.T. ACT, 1961 1.758Explana
Page 792 and 793:
S. 194K I.T. ACT, 1961 1.760or inte
Page 794 and 795:
S. 195 I.T. ACT, 1961 1.762of payme
Page 796 and 797:
S. 196 I.T. ACT, 1961 1.764section
Page 798 and 799:
S. 196D I.T. ACT, 1961 1.766be deem
Page 800 and 801:
S. 197A I.T. ACT, 1961 1.76853[(2A)
Page 802 and 803:
S. 199 I.T. ACT, 1961 1.770declarat
Page 804 and 805:
S. 200A I.T. ACT, 1961 1.77287[(2)
Page 806 and 807:
S. 202 I.T. ACT, 1961 1.774(i) at o
Page 808 and 809:
S. 203A I.T. ACT, 1961 1.776(3) 12-
Page 810 and 811:
S. 206 I.T. ACT, 1961 1.778maintain
Page 812 and 813:
S. 206A I.T. ACT, 1961 1.780tax und
Page 814 and 815:
S. 206C I.T. ACT, 1961 1.782Person
Page 816 and 817:
S. 206C I.T. ACT, 1961 1.784the acc
Page 818 and 819:
S. 206C I.T. ACT, 1961 1.78678[(5A)
Page 820 and 821:
S. 206C I.T. ACT, 1961 1.788section
Page 822 and 823:
S. 209 I.T. ACT, 1961 1.7909[Condit
Page 824 and 825:
S. 210 I.T. ACT, 1961 1.792section
Page 826 and 827:
S. 211 I.T. ACT, 1961 1.794Due date
Page 828 and 829:
S. 215 I.T. ACT, 1961 1.796prescrib
Page 830 and 831:
S. 217 I.T. ACT, 1961 1.79855Intere
Page 832 and 833:
S. 220 I.T. ACT, 1961 1.800payment
Page 834 and 835:
S. 221 I.T. ACT, 1961 1.802time fix
Page 836 and 837:
S. 223 I.T. ACT, 1961 1.804persons
Page 838 and 839:
S. 226 I.T. ACT, 1961 1.806comply w
Page 840 and 841:
S. 229 I.T. ACT, 1961 1.808Recovery
Page 842 and 843:
S. 230 I.T. ACT, 1961 1.810(1A) Sub
Page 844 and 845:
S. 234A I.T. ACT, 1961 1.81253[F.
Page 846 and 847:
S. 234B I.T. ACT, 1961 1.814(ii) in
Page 848 and 849:
S. 234C I.T. ACT, 1961 1.816Explana
Page 850 and 851:
S. 234C I.T. ACT, 1961 1.818been a
Page 852 and 853:
S. 236 I.T. ACT, 1961 1.820payment
Page 854 and 855:
S. 239 I.T. ACT, 1961 1.822any asse
Page 856 and 857:
S. 244 I.T. ACT, 1961 1.824the Cent
Page 858 and 859:
S. 244A I.T. ACT, 1961 1.826calcula
Page 860 and 861:
S. 245A I.T. ACT, 1961 1.828Provide
Page 862 and 863:
S. 245BC I.T. ACT, 1961 1.830(4) No
Page 864 and 865:
S. 245C I.T. ACT, 1961 1.832and suc
Page 866 and 867:
S. 245D I.T. ACT, 1961 1.834applica
Page 868 and 869:
S. 245D I.T. ACT, 1961 1.836may cal
Page 870 and 871:
S. 245E I.T. ACT, 1961 1.83896[Powe
Page 872 and 873:
S. 245H I.T. ACT, 1961 1.840in all
Page 874 and 875:
S. 245J I.T. ACT, 1961 1.842(3) For
Page 876 and 877:
S. 245N I.T. ACT, 1961 1.844Definit
Page 878 and 879:
S. 245S I.T. ACT, 1961 1.84624[Prov
Page 880 and 881:
S. 246 I.T. ACT, 1961 1.848Commissi
Page 882 and 883:
S. 246 I.T. ACT, 1961 1.850(d) an o
Page 884 and 885:
S. 246A I.T. ACT, 1961 1.852the ass
Page 886 and 887:
S. 249 I.T. ACT, 1961 1.854irrespec
Page 888 and 889:
S. 251 I.T. ACT, 1961 1.856(4) The
Page 890 and 891:
S. 253 I.T. ACT, 1961 1.858cate or
Page 892 and 893:
S. 253 I.T. ACT, 1961 1.860(3) Ever
Page 894 and 895:
Page 896 and 897:
S. 259 I.T. ACT, 1961 1.864containe
Page 898 and 899:
S. 260B I.T. ACT, 1961 1.866(2) 66
Page 900 and 901:
S. 264 I.T. ACT, 1961 1.868(i) an o
Page 902 and 903:
S. 268 I.T. ACT, 1961 1.870(7) Notw
Page 904 and 905:
S. 269A I.T. ACT, 1961 1.872(v) in
Page 906 and 907:
S. 269A I.T. ACT, 1961 1.874(c) “
Page 908 and 909:
S. 269B I.T. ACT, 1961 1.87622(2) E
Page 910 and 911:
S. 269D I.T. ACT, 1961 1.87830Preli
Page 912 and 913:
S. 269G I.T. ACT, 1961 1.880(a) the
Page 914 and 915:
S. 269-I I.T. ACT, 1961 1.882Provid
Page 916 and 917:
S. 269J I.T. ACT, 1961 1.884(2) Not
Page 918 and 919:
S. 269L I.T. ACT, 1961 1.886Provide
Page 920 and 921:
S. 269S I.T. ACT, 1961 1.88848[Prov
Page 922 and 923:
S. 269T I.T. ACT, 1961 1.890Explana
Page 924 and 925:
S. 269UA I.T. ACT, 1961 1.892(ii) i
Page 926 and 927:
S. 269UB I.T. ACT, 1961 1.894(f)
Page 928 and 929:
S. 269UD I.T. ACT, 1961 1.896Order
Page 930 and 931:
S. 269UG I.T. ACT, 1961 1.898sectio
Page 932 and 933:
S. 269UK I.T. ACT, 1961 1.900Provid
Page 934 and 935:
S. 271 I.T. ACT, 1961 1.902Chapter
Page 936 and 937:
S. 271 I.T. ACT, 1961 1.904(B) such
Page 938 and 939:
S. 271 I.T. ACT, 1961 1.906deemed t
Page 940 and 941:
S. 271 I.T. ACT, 1961 1.908order co
Page 942 and 943:
S. 271AAA I.T. ACT, 1961 1.910compu
Page 944 and 945:
S. 271E I.T. ACT, 1961 1.912(b) pay
Page 946 and 947:
S. 272A I.T. ACT, 1961 1.91484[Pena
Page 948 and 949:
S. 272B I.T. ACT, 1961 1.916(4) No
Page 950 and 951:
S. 273 I.T. ACT, 1961 1.918(b) has
Page 952 and 953:
S. 273A I.T. ACT, 1961 1.920(b) whe
Page 954 and 955:
S. 273A I.T. ACT, 1961 1.922no orde
Page 956 and 957:
S. 274 I.T. ACT, 1961 1.92468[Penal
Page 958 and 959:
S. 275 I.T. ACT, 1961 1.926of the m
Page 960 and 961:
S. 276BB I.T. ACT, 1961 1.928Failur
Page 962 and 963:
S. 276D I.T. ACT, 1961 1.930section
Page 964 and 965:
S. 278AB I.T. ACT, 1961 1.93227[Abe
Page 966 and 967:
S. 278D I.T. ACT, 1961 1.934referre
Page 968 and 969:
S. 280 I.T. ACT, 1961 1.93649[(3) W
Page 970 and 971:
S. 281B I.T. ACT, 1961 1.938Tax cre
Page 972 and 973:
S. 282B I.T. ACT, 1961 1.940“comm
Page 974 and 975:
S. 285BA I.T. ACT, 1961 1.942and de
Page 976 and 977:
S. 288 I.T. ACT, 1961 1.944Informat
Page 978 and 979:
S. 288 I.T. ACT, 1961 1.946sub-sect
Page 980 and 981:
S. 292B I.T. ACT, 1961 1.948evidenc
Page 982 and 983:
S. 293A I.T. ACT, 1961 1.950Bar of
Page 984 and 985:
S. 295 I.T. ACT, 1961 1.952Power to
Page 986 and 987:
S. 296 I.T. ACT, 1961 1.95445[(mm)
Page 988 and 989:
S. 297 I.T. ACT, 1961 1.956are pend
Page 990 and 991:
R. 5 I.T. ACT, 1961 1.958THE FIRST
Page 992 and 993:
R. 1 I.T. ACT, 1961 1.960Interpreta
Page 994 and 995:
R. 8 I.T. ACT, 1961 1.962(c) by arr
Page 996 and 997:
R. 14 I.T. ACT, 1961 1.964(a) (in t
Page 998 and 999:
R. 24 I.T. ACT, 1961 1.966to the of
Page 1000 and 1001:
R. 29 I.T. ACT, 1961 1.968(i) in th
Page 1002 and 1003:
R. 41 I.T. ACT, 1961 1.970Seizure b
Page 1004 and 1005:
R. 51 I.T. ACT, 1961 1.972Irregular
Page 1006 and 1007:
R. 59 I.T. ACT, 1961 1.974of sale h
Page 1008 and 1009:
R. 66 I.T. ACT, 1961 1.976(b) an ap
Page 1010 and 1011:
R. 69 I.T. ACT, 1961 1.9789[Time li
Page 1012 and 1013:
R. 76 I.T. ACT, 1961 1.980or some s
Page 1014 and 1015:
R. 83 I.T. ACT, 1961 1.982(2) Where
Page 1016 and 1017:
R. 92 I.T. ACT, 1961 1.984Penalties
Page 1018 and 1019:
R. 2 I.T. ACT, 1961 1.986THE FOURTH
Page 1020 and 1021:
R. 4 I.T. ACT, 1961 1.988(b) the co
Page 1022 and 1023:
R. 8 I.T. ACT, 1961 1.990(b) so as
Page 1024 and 1025:
R. 11 I.T. ACT, 1961 1.992to employ
Page 1026 and 1027:
R. 2 I.T. ACT, 1961 1.994Government
Page 1028 and 1029:
R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031:
R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033:
R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035:
Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1036 and 1037:
Item 13 I.T. ACT, 1961 1.10042. Iro
Page 1038 and 1039:
I.T. ACT, 1961 1.10067. Gramophones
Page 1040 and 1041:
Item 17 I.T. ACT, 1961 1.1008PART B
Page 1042 and 1043:
Item 19 I.T. ACT, 1961 1.1010S. No.
Page 1044 and 1045:
Item 13 I.T. ACT, 1961 1.1012(ii) A
Page 1046 and 1047:
Item 10 I.T. ACT, 1961 1.1014PART C
Page 1048 and 1049:
APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051:
1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053:
1.1021 APPENDIX(14) The provisions
Page 1054 and 1055:
1.1023 APPENDIXin force, and may, b
Page 1056 and 1057:
1.1025 APPENDIXequity shares, exerc
Page 1058 and 1059:
1.1027 APPENDIXregistered under the
Page 1060 and 1061:
1.1029 APPENDIX(9) Upon the revocat
Page 1062 and 1063:
1.1031 APPENDIX(9) Where a company
Page 1064 and 1065:
1.1033 APPENDIXconducted in such ma
Page 1066 and 1067:
1.1035 APPENDIX(i) where such publi
Page 1068 and 1069:
1.1037 APPENDIX(3) Where a notice g
Page 1070 and 1071:
1.1039 APPENDIX(ii) directs that th
Page 1072 and 1073:
1.1041 APPENDIX64. The Madras Chrom
Page 1074 and 1075:
1.1043 APPENDIX153. Shri Navrathana
Page 1076 and 1077:
1.1045 APPENDIX225. Sri Annamalai B
Page 1078 and 1079:
1.1047 APPENDIX277. Vaitheeswaranko
Page 1080 and 1081:
1.1049 APPENDIX327. Veer Mutual Ben
Page 1082 and 1083:
1.1051 APPENDIX(i) (a) The turnover
Page 1084 and 1085:
1.1053 APPENDIX(xi)(xii)(xiii)shown
Page 1086 and 1087:
1.1055 APPENDIXparts and components
Page 1088 and 1089:
1.1057 APPENDIXprofits of which, he
Page 1090 and 1091:
1.1059 APPENDIXSECTION 360 OF CODE
Page 1092 and 1093:
1.1061 APPENDIXSECTION 1 OF EMPLOYE
Page 1094 and 1095:
1.1063 APPENDIXsuch conditions as t
Page 1096 and 1097:
1.1065 APPENDIXFifth - Every juryma
Page 1098 and 1099:
1.1067 APPENDIX(2) The factors refe
Page 1100 and 1101:
1.1069 APPENDIXSECTION 43 OF LIFE I
Page 1102 and 1103:
1.1071 APPENDIX(h) “multiple disa
Page 1104 and 1105:
1.1073 APPENDIX(r) “mental retard
Page 1106 and 1107:
1.1075 APPENDIX(h) “securities”
Page 1108 and 1109:
1.1077 APPENDIX(ii) any other compa
Page 1110 and 1111:
1.1079 APPENDIXperson in favour of
Page 1112 and 1113:
1.1081 APPENDIXMedical facilities f
Page 1114 and 1115:
I.T. ACT, 1961 1.1084- interest for
Page 1116 and 1117:
I.T. ACT, 1961 1.1086Audit, compuls
Page 1118 and 1119:
I.T. ACT, 1961 1.1088Business expen
Page 1120 and 1121:
I.T. ACT, 1961 1.1090Certificate pr
Page 1122 and 1123:
I.T. ACT, 1961 1.1092Contractors/Su
Page 1124 and 1125:
I.T. ACT, 1961 1.1094- corporation
Page 1126 and 1127:
I.T. ACT, 1961 1.1096- royalty, etc
Page 1128 and 1129:
I.T. ACT, 1961 1.1098Expenditure in
Page 1130 and 1131:
I.T. ACT, 1961 1.1100- not a capita
Page 1132 and 1133:
I.T. ACT, 1961 1.1102Income-tax aut
Page 1134 and 1135:
I.T. ACT, 1961 1.1104- associated e
Page 1136 and 1137:
I.T. ACT, 1961 1.1106- tax on Secti
Page 1138 and 1139:
I.T. ACT, 1961 1.1108- sportsmen/sp
Page 1140 and 1141:
I.T. ACT, 1961 1.1110- expenditure
Page 1142 and 1143:
I.T. ACT, 1961 1.1112Probation of O
Page 1144 and 1145:
I.T. ACT, 1961 1.1114Rent- deductio
Page 1146 and 1147:
I.T. ACT, 1961 1.1116Scrap- collect
Page 1148 and 1149:
I.T. ACT, 1961 1.1118Step child- wh
Page 1150 and 1151:
I.T. ACT, 1961 1.1120Trade Union- i
Page 1152 and 1153:
DIVISION TWOFinanceAct, 2010
Page 1154 and 1155:
FINANCE ACT, 2010 2.4SECTIONPAGE18.
Page 1156 and 1157:
*FINANCE ACT, 2010An Act to give ef
Page 1158 and 1159:
2.9 CH. II - RATES OF INCOME-TAX S.
Page 1160 and 1161:
2.11 CH. II - RATES OF INCOME-TAX S
Page 1162 and 1163:
2.13 CH. III - DIRECT TAXES - INCOM
Page 1164 and 1165:
Page 1166 and 1167:
Page 1168 and 1169:
Page 1170 and 1171:
Page 1172 and 1173:
Page 1174 and 1175:
Page 1176 and 1177:
2.27 CH. III - DIRECT TAXES - WEALT
Page 1178 and 1179:
2.29 INCOME-TAX Sch. I(II) In the c
Page 1180 and 1181:
2.31 RATES FOR TDS IN CERTAIN CASES
Page 1182 and 1183:
Page 1184 and 1185:
Page 1186 and 1187:
Page 1188 and 1189:
2.39 RATES FOR CHARGING INCOME-TAX
Page 1190 and 1191:
2.41 RULES FOR COMPUTATION OF NET A
Page 1192 and 1193:
Page 1194 and 1195:
Page 1196 and 1197:
NATIONAL TAX TRIBUNAL ACT, 2005Arra
Page 1198 and 1199:
NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201:
3.7 CH. II - ESTABLISHMENT OF NATIO
Page 1202 and 1203:
3.9 CH. II - ESTABLISHMENT OF NATIO
Page 1204 and 1205:
3.11 CH. III - JURISDICTION, POWERS
Page 1206 and 1207:
3.13 CH. III - JURISDICTION, POWERS
Page 1208 and 1209:
3.15 AMENDMENT OF CERTAIN ENACTMENT
Page 1210 and 1211:
3.17 AMENDMENT OF CERTAIN ENACTMENT
Page 1212 and 1213:
DIVISION FOURSecuritiesTransaction
Page 1214 and 1215:
SECURITIES TRANSACTION TAX*CHAPTER
Page 1216 and 1217:
4.7 CH. VII OF FINANCE (NO. 2) ACT,
Page 1218 and 1219:
4.9 CH. VII OF FINANCE (NO. 2) ACT,
Page 1220 and 1221:
4.11 CH. VII OF FINANCE (NO. 2) ACT
Page 1222:
4.13 CH. VII OF FINANCE (NO. 2) ACT
show all

India - Income Tax Act 2010 - Saarc

Create successful ePaper yourself

Delete template?

Save as template?