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Item 17 I.T. ACT, 1961 1.1008PART BFOR THE STATE OF HIMACHAL PRADESH ANDTHE STATE OF UTTARANCHALS. No. Activity or Excise Sub-classarticle or thing classification under NationalIndustrialClassification(NIC), 19981. Tobacco and tobacco products includingcigarettes and pan masala 24.01 to 24.04 1600and 21.062. Thermal Power Plant (coal/oil based) 40102 or 401033. Coal washeries/dry coal processing4. Inorganic Chemicals excluding medicinalgrade oxygen (2804.11), medicinal gradehydrogen peroxide (2847.11),compressed air (2851.30) Chapter 285. Organic chemicals excluding Provitamins/vitamins, Hormones (29.36), Glycosides(29.39), sugars* (29.40) Chapter 29 241176. Tanning and dyeing extracts, tannins andtheir derivatives, dyes, colours, paints andvarnishes; putty, fillers and other mastics;inks Chapter 32 24113 or 241147. Marble and mineral substances notclassified elsewhere 25.0425.05 14106 or 141078. Flour mills/rice mills 11.01 153119. Foundries using coal10. Minerals fuels, mineral oils and products oftheir distillation; bituminous substances :mineral waxes Chapter 2711. Synthetic rubber products 40.02 2413112. Cement clinkers and asbestos, rawincluding fibre 2502.10, 2503.0013. Explosive (including industrial explosives,detonators and fuses, fireworks, matches,propellant powders, etc.) 36.01 to 36.06 2429214. Mineral or chemical fertilizers 31.02 to 31.05 241215. Insecticides, fungicides, herbicides andpesticides (basic manufacture andformulation) 3808.10 24211 or 2421916. Fibre glass and articles thereof 70.14 2610217. Manufacture of pulp—wood pulp,mechanical or chemical (includingdissolving pulp) 47.01 21011*Serial No. 5 - Reproduction by synthesis not allowed as also downstream industries for sugar.
1.1009 SCH. XIII - LIST OF ARTICLES OR THINGS Item 19S. No. Activity or Excise Sub-classarticle or thing classification under NationalIndustrialClassification(NIC), 199818. Branded aerated water/soft drinks(non-fruit based) 2201.20, 2202.20 15541 or 1554221[19. Manufacture of pulp-wood pulp, 4701.00mechanical or chemical (includingdissolving pulp)Newsprint in rolls or sheets 4801.00Writing or printing paper for printing 4802.10of educational textbooksPaper or paperboard, in the manu- 4802.20facture of which—(a) the principal process of lifting thepulp is done by hand; and(b) if power driven sheet formingequipment is used, the CylinderMould VAT does not exceeds 40inchesMaplitho paper supplied to a Braille 4802.30press against an indent placed by theNational Institute for Visually Handicapped,DehradunOthers 4802.9021. Substituted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010. Prior to its substitution, S. No.19 and entries relating thereto, read as under:“19. Paper 4801 21011 to 21019Writing or printing paper, etc. 4802.10Paper or paperboard, etc. 4802.20Maplitho paper, etc. 4802.30Newsprint, in rolls or sheets 4801.00Craft paper, etc. 4804.10Sanitary towels, etc. 4818.10Cigarette paper 48.13Grease-proof paper 4806.10Toilet or facial tissue, etc. 4803Paper and paper board, laminatedinternally with bitumen, tar or asphalt 4807.10Carbon or similar copying paper 4809.10Products consisting of sheets of paper orpaperboard, impregnated, coated orcovered with plastics, etc. 4811.20Paper and paperboard, coated, impregnatedor covered with wax, etc. 4811.40”
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DIVISION ONEIncome-taxAct, 1961
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I-7 ARRANGEMENT OF SECTIONSSECTIONP
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I-9 ARRANGEMENT OF SECTIONSSECTIONP
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I-11 ARRANGEMENT OF SECTIONSSECTION
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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1.7 CH. I - PRELIMINARY S. 2(14)(c)
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1.9 CH. I - PRELIMINARY S. 2(18)(ii
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1.11 CH. I - PRELIMINARY S. 2(19AA)
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1.13 CH. I - PRELIMINARY S. 2(22)86
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1.15 CH. I - PRELIMINARY S. 2(23)th
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1.17 CH. I - PRELIMINARY S. 2(24)re
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1.19 CH. I - PRELIMINARY S. 2(26)33
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1.21 CH. I - PRELIMINARY S. 2(29BA)
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1.23 CH. I - PRELIMINARY S. 2(37A)(
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1.25 CH. I - PRELIMINARY S. 2(42A)u
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1.27 CH. I - PRELIMINARY S. 2(42A)d
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1.29 CH. I - PRELIMINARY S. 2(48)or
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1.31 CH. II - BASIS OF CHARGE S. 5p
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1.33 CH. II - BASIS OF CHARGE S. 65
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1.35 CH. II - BASIS OF CHARGE S. 9I
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1.37 CH. II - BASIS OF CHARGE S. 9(
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1.39 CH. II - BASIS OF CHARGE S. 98
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1.41 CH. III - INCOMES WHICH DO NOT
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1.361 CH. VI - AGGREGATION OF INCOM
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S. 80G I.T. ACT, 1961 1.410purposes
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S. 80HHB I.T. ACT, 1961 1.420notifi
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S. 80HHBA I.T. ACT, 1961 1.424below
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S. 80HHC I.T. ACT, 1961 1.42654[(1B
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S. 80HHC I.T. ACT, 1961 1.428(ii) i
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S. 80HHC I.T. ACT, 1961 1.430House
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S. 80HHD I.T. ACT, 1961 1.43295[(ba
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S. 80-IB I.T. ACT, 1961 1.474Explan
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S. 80P I.T. ACT, 1961 1.498Explanat
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S. 80QQB I.T. ACT, 1961 1.50088[Ded
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S. 80R I.T. ACT, 1961 1.502(c) “c
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S. 80RRA I.T. ACT, 1961 1.504as is
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S. 80RRB I.T. ACT, 1961 1.506(vi) a
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S. 80U I.T. ACT, 1961 1.508(h) “t
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S. 80V I.T. ACT, 1961 1.5102 of the
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S. 88 I.T. ACT, 1961 1.512Deduction
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S. 88 I.T. ACT, 1961 1.514Provided
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S. 88 I.T. ACT, 1961 1.516(b) any a
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S. 88 I.T. ACT, 1961 1.518(i) “el
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S. 88C I.T. ACT, 1961 1.522of premi
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S. 92C I.T. ACT, 1961 1.532of assoc
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S. 92D I.T. ACT, 1961 1.534order of
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S. 93 I.T. ACT, 1961 1.53637[(iv)
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S. 94 I.T. ACT, 1961 1.538(4) (a)
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S. 104 I.T. ACT, 1961 1.540(c) such
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S. 112 I.T. ACT, 1961 1.542(2) Wher
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S. 112A I.T. ACT, 1961 1.544Explana
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S. 115A I.T. ACT, 1961 1.546the inc
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S. 115AB I.T. ACT, 1961 1.54893[Exp
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S. 115BBC I.T. ACT, 1961 1.558the i
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S. 132 I.T. ACT, 1961 1.618to be co
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S. 132 I.T. ACT, 1961 1.622the 1st
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S. 132 I.T. ACT, 1961 1.624(6) 4 [*
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S. 132 I.T. ACT, 1961 1.626or Direc
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S. 132B I.T. ACT, 1961 1.628the Ind
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S. 132B I.T. ACT, 1961 1.630tion wi
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S. 133A I.T. ACT, 1961 1.632(5) req
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S. 139A I.T. ACT, 1961 1.65067[***]
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S. 139B I.T. ACT, 1961 1.65495[(d)
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S. 144C I.T. ACT, 1961 1.67097[Refe
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S. 145A I.T. ACT, 1961 1.672(2) The
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S. 150 I.T. ACT, 1961 1.676(b) if f
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S. 153 I.T. ACT, 1961 1.680and any
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S. 153C I.T. ACT, 1961 1.686(iii) t
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S. 154 I.T. ACT, 1961 1.688Rectific
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S. 155 I.T. ACT, 1961 1.690(b) on a
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S. 155 I.T. ACT, 1961 1.694(c) for
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S. 155 I.T. ACT, 1961 1.698and subs
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S. 187 I.T. ACT, 1961 1.734(4) Wher
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S. 190 I.T. ACT, 1961 1.736proceedi
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S. 192 I.T. ACT, 1961 1.73850[***]
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S. 193 I.T. ACT, 1961 1.740(4) The
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S. 193 I.T. ACT, 1961 1.74288[(v) a
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S. 194A I.T. ACT, 1961 1.744Provide
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S. 194A I.T. ACT, 1961 1.746(b) ten
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S. 194B I.T. ACT, 1961 1.748Profits
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S. 194F I.T. ACT, 1961 1.754for sol
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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. 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. 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
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
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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 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
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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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