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I.T. ACT, 1961 I-10SECTIONPAGE80CC. [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F.1-4-1993] 1.39080CCA. Deduction in respect of deposits under National SavingsScheme or payment to a deferred annuity plan 1.39080CCB. Deduction in respect of investment made under EquityLinked Savings Scheme 1.39280CCC. Deduction in respect of contribution to certain pensionfunds 1.39280CCD. Deduction in respect of contribution to pension schemeof Central Government 1.39380CCE. Limit on deductions under sections 80C, 80CCC and 80CCD 1.395180CCF. Deduction in respect of subscription to long-term infrastructurebonds 1.39580D. Deduction in respect of health insurance premia 1.39580DD. Deduction in respect of maintenance including medicaltreatment of a dependant who is a person with disability 1.39780DDB. Deduction in respect of medical treatment, etc. 1.40080E. Deduction in respect of interest on loan taken for highereducation 1.40180F. [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 1.40380FF. [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] 1.40380G. Deduction in respect of donations to certain funds, charitableinstitutions, etc. 1.40380GG. Deductions in respect of rents paid 1.41280GGA. Deduction in respect of certain donations for scientificresearch or rural development 1.41280GGB. Deduction in respect of contributions given by companiesto political parties 1.41580GGC. Deduction in respect of contributions given by any personto political parties 1.415C.—Deductions in respect of certain incomes80H. [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT,1975, W.E.F. 1-4-1976] 1.41580HH. Deduction in respect of profits and gains from newlyestablished industrial undertakings or hotel business inbackward areas 1.41580HHA. Deduction in respect of profits and gains from newlyestablished small-scale industrial undertakings in certainareas 1.41880HHB. Deduction in respect of profits and gains from projectsoutside India 1.42080HHBA. Deduction in respect of profits and gains from housingprojects in certain cases 1.4231. Shall be inserted by the Finance Act, 2010, w.e.f. 1-4-2011.
I-11 ARRANGEMENT OF SECTIONSSECTIONPAGE80HHC. Deduction in respect of profits retained for export business 1.42580HHD. Deduction in respect of earnings in convertible foreignexchange 1.43280HHE. Deduction in respect of profits from export of computersoftware, etc. 1.43880HHF. Deduction in respect of profits and gains from export ortransfer of film software, etc. 1.44180-I. Deduction in respect of profits and gains from industrialundertakings after a certain date, etc. 1.44480-IA. Deductions in respect of profits and gains from industrialundertakings or enterprises engaged in infrastructuredevelopment, etc. 1.44980-IAB. Deductions in respect of profits and gains by an undertakingor enterprise engaged in development of SpecialEconomic Zone 1.46580-IB. Deduction in respect of profits and gains from certainindustrial undertakings other than infrastructure developmentundertakings 1.46680-IC. Special provisions in respect of certain undertakings orenterprises in certain special category States 1.47980-ID. Deduction in respect of profits and gains from business ofhotels and convention centres in specified area 1.48280-IE. Special provisions in respect of certain undertakings inNorth-Eastern States 1.48480J. [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] 1.48680JJ. [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 1.48780JJA. Deduction in respect of profits and gains from businessof collecting and processing of bio-degradable waste 1.48780JJAA. Deduction in respect of employment of new workmen 1.48780K. [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 1.48880L. [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] 1.48880LA. Deductions in respect of certain incomes of OffshoreBanking Units and International Financial Services Centre 1.49080M. [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] 1.49280MM. [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] 1.49380N. [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 1.49380-O. Deduction in respect of royalties, etc., from certain foreignenterprises 1.49380P. Deduction in respect of income of co-operative societies 1.49580Q. Deduction in respect of profits and gains from the businessof publication of books 1.49980QQ. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1989] 1.49980QQA. Deduction in respect of professional income of authors oftext books in Indian languages 1.50080QQB. Deduction in respect of royalty income, etc., of authors ofcertain books other than text books 1.500
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S. 196D I.T. ACT, 1961 1.766be deem
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S. 197A I.T. ACT, 1961 1.76853[(2A)
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S. 199 I.T. ACT, 1961 1.770declarat
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S. 200A I.T. ACT, 1961 1.77287[(2)
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S. 202 I.T. ACT, 1961 1.774(i) at o
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S. 203A I.T. ACT, 1961 1.776(3) 12-
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S. 206 I.T. ACT, 1961 1.778maintain
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S. 206A I.T. ACT, 1961 1.780tax und
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S. 206C I.T. ACT, 1961 1.782Person
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S. 206C I.T. ACT, 1961 1.784the acc
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S. 206C I.T. ACT, 1961 1.78678[(5A)
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S. 206C I.T. ACT, 1961 1.788section
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S. 209 I.T. ACT, 1961 1.7909[Condit
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S. 210 I.T. ACT, 1961 1.792section
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S. 211 I.T. ACT, 1961 1.794Due date
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S. 215 I.T. ACT, 1961 1.796prescrib
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S. 217 I.T. ACT, 1961 1.79855Intere
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S. 220 I.T. ACT, 1961 1.800payment
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 226 I.T. ACT, 1961 1.806comply w
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 230 I.T. ACT, 1961 1.810(1A) Sub
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S. 234A I.T. ACT, 1961 1.81253[F.
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 234C I.T. ACT, 1961 1.816Explana
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S. 234C I.T. ACT, 1961 1.818been a
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S. 236 I.T. ACT, 1961 1.820payment
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S. 239 I.T. ACT, 1961 1.822any asse
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 244A I.T. ACT, 1961 1.826calcula
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S. 245A I.T. ACT, 1961 1.828Provide
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S. 245BC I.T. ACT, 1961 1.830(4) No
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.848Commissi
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 249 I.T. ACT, 1961 1.854irrespec
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271 I.T. ACT, 1961 1.908order co
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 288 I.T. ACT, 1961 1.946sub-sect
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 293A I.T. ACT, 1961 1.950Bar of
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S. 295 I.T. ACT, 1961 1.952Power to
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S. 296 I.T. ACT, 1961 1.95445[(mm)
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S. 297 I.T. ACT, 1961 1.956are pend
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R. 5 I.T. ACT, 1961 1.958THE FIRST
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R. 1 I.T. ACT, 1961 1.960Interpreta
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R. 8 I.T. ACT, 1961 1.962(c) by arr
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R. 14 I.T. ACT, 1961 1.964(a) (in t
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R. 24 I.T. ACT, 1961 1.966to the of
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R. 29 I.T. ACT, 1961 1.968(i) in th
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R. 41 I.T. ACT, 1961 1.970Seizure b
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R. 51 I.T. ACT, 1961 1.972Irregular
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R. 59 I.T. ACT, 1961 1.974of sale h
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R. 66 I.T. ACT, 1961 1.976(b) an ap
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R. 69 I.T. ACT, 1961 1.9789[Time li
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R. 76 I.T. ACT, 1961 1.980or some s
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R. 83 I.T. ACT, 1961 1.982(2) Where
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R. 92 I.T. ACT, 1961 1.984Penalties
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R. 2 I.T. ACT, 1961 1.986THE FOURTH
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R. 4 I.T. ACT, 1961 1.988(b) the co
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R. 8 I.T. ACT, 1961 1.990(b) so as
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R. 11 I.T. ACT, 1961 1.992to employ
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R. 2 I.T. ACT, 1961 1.994Government
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R. 9 I.T. ACT, 1961 1.996Officer me
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R. 3 I.T. ACT, 1961 1.998(2) All ru
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R. 9 I.T. ACT, 1961 1.1000withdrawi
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Item 33 I.T. ACT, 1961 1.1002(16) P
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Item 13 I.T. ACT, 1961 1.10042. Iro
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I.T. ACT, 1961 1.10067. Gramophones
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Item 17 I.T. ACT, 1961 1.1008PART B
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Item 19 I.T. ACT, 1961 1.1010S. No.
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Item 13 I.T. ACT, 1961 1.1012(ii) A
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Item 10 I.T. ACT, 1961 1.1014PART C
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APPENDIXTEXT OF REMAINING PROVISION
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1.1019 APPENDIXscheme) in the banki
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1.1021 APPENDIX(14) The provisions
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1.1023 APPENDIXin force, and may, b
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1.1025 APPENDIXequity shares, exerc
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1.1027 APPENDIXregistered under the
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1.1029 APPENDIX(9) Upon the revocat
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1.1031 APPENDIX(9) Where a company
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1.1033 APPENDIXconducted in such ma
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1.1035 APPENDIX(i) where such publi
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1.1037 APPENDIX(3) Where a notice g
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1.1039 APPENDIX(ii) directs that th
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1.1041 APPENDIX64. The Madras Chrom
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1.1043 APPENDIX153. Shri Navrathana
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1.1045 APPENDIX225. Sri Annamalai B
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1.1047 APPENDIX277. Vaitheeswaranko
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1.1049 APPENDIX327. Veer Mutual Ben
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1.1051 APPENDIX(i) (a) The turnover
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1.1053 APPENDIX(xi)(xii)(xiii)shown
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1.1055 APPENDIXparts and components
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1.1057 APPENDIXprofits of which, he
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1.1059 APPENDIXSECTION 360 OF CODE
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1.1061 APPENDIXSECTION 1 OF EMPLOYE
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1.1063 APPENDIXsuch conditions as t
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1.1065 APPENDIXFifth - Every juryma
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1.1067 APPENDIX(2) The factors refe
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1.1069 APPENDIXSECTION 43 OF LIFE I
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1.1071 APPENDIX(h) “multiple disa
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1.1073 APPENDIX(r) “mental retard
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1.1075 APPENDIX(h) “securities”
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1.1077 APPENDIX(ii) any other compa
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1.1079 APPENDIXperson in favour of
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1.1081 APPENDIXMedical facilities f
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I.T. ACT, 1961 1.1084- interest for
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I.T. ACT, 1961 1.1086Audit, compuls
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I.T. ACT, 1961 1.1088Business expen
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I.T. ACT, 1961 1.1090Certificate pr
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I.T. ACT, 1961 1.1092Contractors/Su
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I.T. ACT, 1961 1.1094- corporation
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I.T. ACT, 1961 1.1096- royalty, etc
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I.T. ACT, 1961 1.1098Expenditure in
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I.T. ACT, 1961 1.1100- not a capita
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I.T. ACT, 1961 1.1102Income-tax aut
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I.T. ACT, 1961 1.1104- associated e
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I.T. ACT, 1961 1.1106- tax on Secti
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I.T. ACT, 1961 1.1108- sportsmen/sp
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I.T. ACT, 1961 1.1110- expenditure
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I.T. ACT, 1961 1.1112Probation of O
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I.T. ACT, 1961 1.1114Rent- deductio
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I.T. ACT, 1961 1.1116Scrap- collect
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I.T. ACT, 1961 1.1118Step child- wh
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I.T. ACT, 1961 1.1120Trade Union- i
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DIVISION TWOFinanceAct, 2010
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FINANCE ACT, 2010 2.4SECTIONPAGE18.
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*FINANCE ACT, 2010An Act to give ef
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2.9 CH. II - RATES OF INCOME-TAX S.
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2.11 CH. II - RATES OF INCOME-TAX S
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2.13 CH. III - DIRECT TAXES - INCOM
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2.27 CH. III - DIRECT TAXES - WEALT
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2.29 INCOME-TAX Sch. I(II) In the c
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2.31 RATES FOR TDS IN CERTAIN CASES
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2.39 RATES FOR CHARGING INCOME-TAX
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2.41 RULES FOR COMPUTATION OF NET A
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NATIONAL TAX TRIBUNAL ACT, 2005Arra
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NATIONAL TAX TRIBUNALACT, 2005[49 O
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3.7 CH. II - ESTABLISHMENT OF NATIO
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3.9 CH. II - ESTABLISHMENT OF NATIO
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3.11 CH. III - JURISDICTION, POWERS
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3.13 CH. III - JURISDICTION, POWERS
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3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
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DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
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4.7 CH. VII OF FINANCE (NO. 2) ACT,
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4.9 CH. VII OF FINANCE (NO. 2) ACT,
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4.11 CH. VII OF FINANCE (NO. 2) ACT
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4.13 CH. VII OF FINANCE (NO. 2) ACT
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