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Item 10 I.T. ACT, 1961 1.1014PART CFOR THE STATE OF HIMACHAL PRADESH AND THESTATE OF UTTARANCHALS. No. <strong>Act</strong>ivity or article 4/6 digit Sub-class ITC(HS)or thing or excise under NIC classifioperationclassification classification cationon 1998 4/6 digit1. Floriculture - - 0603 or2. Medicinal herbs and aromaticherbs, etc., processing - -060120 or06029020 or060240003. Honey - - 0409004. Horticulture and agro-basedindustries such as(a) Sauces, ketchup, etc. 21.03 15135 to(b) Fruit juices and fruit pulp 2202.40(c) Jams, jellies, vegetablejuices, puree, pickles, etc. 20.01(d) Preserved fruits andvegetables(e) Processing of fresh fruitsand vegetables includingpackaging(f) Processing, preservation,packaging of mushrooms5. Food Processing Industryexcluding those included inthe Thirteenth Schedule19.01 to19.0415137 and151396. Sugar and its by-products - - 170191007. Silk and silk products 50.0450.05 171168. Wool and wool products 51.01 to51.12 171179. Woven fabrics (Excisablegarments) - - 6101 to 611710. Sports goods and articles andequipment for general physicalexercise and equipment foradventure sports/activities,tourism (to be specified, bynotification, by the CentralGovernment) 9506.00
1.1015 SCH. XIV - LIST OF ARTICLES OR THINGS OR OPERATIONS Item 18S. No. <strong>Act</strong>ivity or article 4/6 digit Sub-class ITC(HS)or thing or excise under NIC classifioperationclassification classification cationon 1998 4/6 digit11. Paper and paper productsexcluding those in theThirteenth Schedule(as per excise classification)12. Pharma products 30.03 to30.0513. Information and CommunicationTechnology Industry, Computerhardware, Call Centres 84.71 30006/714. Bottling of mineral water 220115. Eco-tourism including hotels,resorts, spa, entertainment/amusement parks andropeways - 5510116. Industrial gases (based onatmospheric fraction)17. Handicrafts18. Non-timber forest product-based industries.]
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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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1.301 CH. IV - COMPUTATION OF INCOM
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1.355 CH. V - INCOME OF OTHER PERSO
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1.361 CH. VI - AGGREGATION OF INCOM
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1.379 CH. VI-A - DEDUCTIONS - GENER
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1.381 CH. VI-A - DEDUCTIONS - GENER
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1.383 CH. VI-A - DEDUCTIONS IN RESP
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S. 80G I.T. ACT, 1961 1.40630[(iiih
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S. 80G I.T. ACT, 1961 1.410purposes
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S. 80GGA I.T. ACT, 1961 1.414Provid
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S. 80HHA I.T. ACT, 1961 1.41813[(9A
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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. 80HHD I.T. ACT, 1961 1.434(d) fo
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S. 80HHD I.T. ACT, 1961 1.436(5) Wh
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S. 80HHE I.T. ACT, 1961 1.43834[Ded
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S. 80HHE I.T. ACT, 1961 1.440softwa
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S. 80HHF I.T. ACT, 1961 1.442music
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S. 80-I I.T. ACT, 1961 1.444rights,
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S. 80-I I.T. ACT, 1961 1.446Explana
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S. 80-I I.T. ACT, 1961 1.448of the
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S. 80-IA I.T. ACT, 1961 1.450(Contd
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S. 80-IA I.T. ACT, 1961 1.452(Contd
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S. 80-IA I.T. ACT, 1961 1.454(Contd
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S. 80-IA I.T. ACT, 1961 1.456(Contd
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S. 80-IB I.T. ACT, 1961 1.470Delhi
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S. 80-IB I.T. ACT, 1961 1.474Explan
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S. 80-IB I.T. ACT, 1961 1.476(iii)
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S. 80-IB I.T. ACT, 1961 1.478year i
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S. 80-IC I.T. ACT, 1961 1.480(i) on
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S. 80-ID I.T. ACT, 1961 1.482(v)
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S. 80L I.T. ACT, 1961 1.488Explanat
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S. 80LA I.T. ACT, 1961 1.49013[Dedu
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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. 91 I.T. ACT, 1961 1.528Countries
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S. 92A I.T. ACT, 1961 1.530expense
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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. 115ACA I.T. ACT, 1961 1.554(ii)
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S. 115BBC I.T. ACT, 1961 1.558the i
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S. 115JAA I.T. ACT, 1961 1.56880[(2
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S. 115JB I.T. ACT, 1961 1.570Provid
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S. 115JB I.T. ACT, 1961 1.572Explan
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S. 115-O I.T. ACT, 1961 1.57413[CHA
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S. 115R I.T. ACT, 1961 1.576When co
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S. 115T I.T. ACT, 1961 1.578(4) No
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S. 115VA I.T. ACT, 1961 1.580Defini
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S. 115V-I I.T. ACT, 1961 1.584Provi
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S. 115WJ I.T. ACT, 1961 1.606benefi
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S. 115WKB I.T. ACT, 1961 1.608Inter
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S. 120 I.T. ACT, 1961 1.612(3) 10 [
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S. 124 I.T. ACT, 1961 1.614Jurisdic
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S. 129 I.T. ACT, 1961 1.616(a) wher
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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. 137 I.T. ACT, 1961 1.63673[Asses
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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. 140A I.T. ACT, 1961 1.658(iii) a
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S. 142 I.T. ACT, 1961 1.660Provisio
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S. 142 I.T. ACT, 1961 1.66254[Provi
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S. 153 I.T. ACT, 1961 1.680and any
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S. 187 I.T. ACT, 1961 1.734(4) Wher
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S. 192 I.T. ACT, 1961 1.73850[***]
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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. 194F I.T. ACT, 1961 1.754for sol
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S. 194J I.T. ACT, 1961 1.758Explana
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S. 194K I.T. ACT, 1961 1.760or inte
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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. 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. 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. 229 I.T. ACT, 1961 1.808Recovery
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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. 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. 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. 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. 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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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
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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
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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
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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 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
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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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