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1.1039 APPENDIX(ii) directs that the provisions of the said <strong>Act</strong> specified in column (1) of Schedule IIIannexed hereto shall not apply or, as the case may be, shall apply with theexceptions, modifications and adaptations specified in the corresponding entryin column (2) thereof, to such nidhis and mutual benefit societies.SCHEDULE I : NIDHIS1. Adambakkam Janopakara Saswatha Nidhi Ltd., Madras2. Alandur Praja Sahaya Saswatha Nidhi Ltd., Madras3. Bhuvanagiri Hindu Saswatha Paropakara Nidhi Ltd., Madras4. Chennai Sri Andal Dhanasekara Saswatha Nidhi Ltd., Madras5. Chennai Sri Ekambareswarar Saswatha Nidhi Ltd., Madras6. Chidambaram Hindu Saswatha Jananukula Nidhi Ltd., Madras7. Chingleput Dhanasekara Nidhi Ltd., Madras8. Choolai Janopakara Nidhi Ltd., Madras9. Conjeevaram Hodsonpet Dhanasekara Nidhi Ltd., Madras10. Cuddalore Permanent Fund Ltd., Madras11. Egmore Benefit Society Third Branch Ltd., Madras12. Kumbakonam Mutual Benefit Fund Ltd., Madras13. Madras Catholic Permanent Fund Ltd., Madras14. Madras Christian Benefit Fund Ltd., Madras15. Madras Mutual Benefit Permanent Fund Ltd., Madras16. Madras Purasawalkam Hindu Janopakara Saswatha Nidhi or the PermanentGeneral Benefit Fund Ltd., Madras17. Madura Hindu Permanent Fund Ltd., Madras18. Muthialpet Benefit Fund Ltd., Madras19. Mylapore Hindu Permanent Fund Ltd., Madras20. Nagapatnam Permanent Fund Ltd., Madras21. Nugambakkam Saswatha Dhana Raksha Nidhi Ltd., Madras22. Pudupakkam Permanent Fund Ltd., Madras23. Purasawalkam Dhana Vardhana Saswatha Nidhi Ltd., Madras24. Purasawalkam Hindu Santhatha Sanga Nidhi Ist Branch Ltd., Madras25. Purasawalkam Permanent Fund Ltd., Madras26. Paraspara Sahaya Nidhi (Perambu) Ltd., Madras27. Shiyali Janopakara Nidhi Ltd., Madras28. Sivagana Shri Meenakshi Swadeshi Saswatha Nidhi Ltd., Madras29. Shri Villiputhur Permanent Fund Ltd., Madras30. Sunrise Corporation Ltd., Madras31. Thiyagarayanagar Fund Ltd., Madras32. Tinnelvelly District Permanent Fund Ltd., Madras33. Tiruvatteeswaran Hindu Janopakara Nidhi Ltd., Madras34. Triplicate Permanent Fund Ltd., Madras35. Trivellore Janopakara Saswatha Nidhi Ltd., Madras36. Villupuram People’s Mutual Benefit Society Ltd., Madras37. Abiramapuram Fund Ltd., Madras38. Arcot Dhana Sekara Nidhi Ltd., Madras39. Arcot Tiruvalluvar Nidhi Ltd., Madras
I.T. ACT, 1961 1.104040. Saraswathi Vilasam Shanmugananda Nidhi Ltd., Madras41. Thirumagal Mutual Benefit Fund Ltd., Madras42. Varalakshmi Fund (Vellore) Ltd., Madras43. Vellore Saswatha Nidhi Ltd., Madras44. Walajabad Dhanasekara Saswatha Nidhi Ltd., Madras45. Chittoor Saswatha Nidhi Ltd., Andhra Pradesh46. Madanapalle Sri Venkateswara Nidhi Ltd., Andhra Pradesh47. Anantapur Sri Satyanarayana Nidhi Ltd., Andhra Pradesh48. Nellore Permanent Fund Ltd., Andhra Pradesh49. Adoni Arya Vaisya Fund Ltd., Andhra Pradesh50. Dharamavaram Mutual Benefit Permanent Fund, Andhra Pradesh51. Anantapur National Fund Ltd., Andhra Pradesh52. Hindupur Mutual Benefit Permanent Fund Ltd., Andhra Pradesh53. Madakasira Mutual Benefit Permanent Fund Ltd., Andhra Pradesh54. Penukonda Maruthi Benefit Permanent Fund Ltd., Andhra Pradesh55. Bangalore Cantonment Permanent Fund Ltd., Mysore56. Harpanahallai Sree Venkataramanaswamy Permanent Bhandar Ltd., Mysore57. Ballary Brucepeettah Hindu Mutual Benefit Permanent Fund Ltd., Mysore58. Hospet Ryots Agro-Industrial Corporation Ltd., Mysore59. Anantapur Sree Vasavamba Permanent Fund Ltd., Andhra Pradesh160. Shri Vasavi Parameswari Permanent Fund Ltd., Madras61. Kuries & Trades Ltd., Ernakulam62. Saidapet Saswatha Nidhi Ltd., Madras63. Shree Rajagopaul Benefit Fund Ltd., Madras1. Inserted vide Notification Nos. GSR 853, dated 4-6-1964, GSR 1332, dated 30-8-1965, GSR111, dated 14-1-1966, GSR 607, dated 22-4-1967, GSR 608, dated 22-9-1967, GSR 1306,dated 23-7-1971, GSR 1, dated 21-12-1973, GSR 690, dated 22-6-1974, GSR 275, dated14-2-1975, GSR 409, dated 29-3-1975, GSR 1300, dated 11-9-1976, GSR 426, dated 8-3-1978,GSR 728, dated 28-4-1978, GSR 1269, dated 4-10-1979, GSR 1100, dated 9-10-1980, GSR1099, dated 9-10-1980, GSR 164, dated 10-2-1983, GSR 843, dated 19-11-1983, GSR 844,dated 19-11-1983, GSR 217, dated 25-2-1984, GSR 231, dated 20-2-1985, GSR 21, dated24-12-1985, GSR 275, dated 3-3-1986, GSR 306, dated 11-4-1986, GSR 701, dated 22-8-1986,GSR 961, dated 24-10-1986, GSR 365, dated 22-4-1987, GSR 430, dated 20-5-1987, GSR 921,dated 30-11-1987, GSR 922, dated 3-12-1987, GSR 264, dated 5-4-1988, GSR 479, dated8-6-1988, GSR 515, dated 23-6-1988, GSR 596, dated 15-7-1988, GSR 597, dated 15-7-1988,GSR 598, dated 15-7-1988, GSR 959 to 961, dated 1-12-1988, GSR 800, dated 22-9-1988,GSR 318, dated 24-4-1989, GSR 501, dated 7-7-1989, GSR 502, dated 22-7-1989, GSR 649,dated 22-8-1989, GSR 650, dated 22-8-1989, GSR 651, dated 22-8-1989, GSR 102, dated5-2-1990, GSR 515, dated 7-8-1990, SO 3052, dated 7-10-1990, GSR 782, dated 13-12-1990,GSR 783, dated 13-12-1990, GSR 784, dated 13-12-1990, GSR 314, dated 30-4-1991, SO2146, dated 26-7-1991, SO 123, dated 30-12-1992, GSR 272, dated 12-5-1993, GSR 291,dated 27-5-1993, GSR 307, dated 27-5-1993, GSR 292, dated 27-5-1993, GSR 102, dated27-5-1993, GSR 189, dated 4-4-1994, GSR 296, dated 27-5-1994, GSR 441, dated 11-8-1994,SO 2302, dated 16-8-1994, SO 2303, dated 19-8-1994, SO 2304, dated 23-8-1994, SO 2508,dated 27-8-1994, SO 2509, dated 23-8-1994, SO 1313, dated 28-4-1995, SO 1314, dated28-4-1995, SO 1315, dated 28-4-1995, GSR 242, dated 28-4-1995, GSR 32, dated 10-1-1996,GSR 207, dated 6-5-1996, GSR 230, dated 22-5-1996, GSR 248, dated 6-6-1996, GSR 785(E),dated 6-10-2003, GSR 91(E), dated 3-1-2004, GSR 547(E), dated 25-8-2004, GSR 14(E),dated 11-1-2005, GSR 102(E), dated 25-2-2005, GSR 450(E), dated 1-7-2005, GSR 546(E),dated 8-9-2006, GSR 611(E), dated 20-9-2007, GSR 329(E), dated 1-5-2008 and GSR 522(E),dated 14-7-2009.
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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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1.19 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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1.379 CH. VI-A - DEDUCTIONS - GENER
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1.383 CH. VI-A - DEDUCTIONS IN RESP
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S. 80HHB I.T. ACT, 1961 1.420notifi
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S. 80HHC I.T. ACT, 1961 1.42654[(1B
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S. 155 I.T. ACT, 1961 1.698and subs
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S. 158 I.T. ACT, 1961 1.700Notice o
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S. 158B I.T. ACT, 1961 1.702(4) Whe
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S. 158BB I.T. ACT, 1961 1.704under
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S. 158BC I.T. ACT, 1961 1.706the as
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S. 158BE I.T. ACT, 1961 1.7082[Expl
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S. 158BFA I.T. ACT, 1961 1.710(3) N
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S. 160 I.T. ACT, 1961 1.712(b) any
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S. 163 I.T. ACT, 1961 1.71421[***](
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S. 164 I.T. ACT, 1961 1.716(ii) the
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S. 164 I.T. ACT, 1961 1.718(iii) th
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S. 167C I.T. ACT, 1961 1.72061[Char
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S. 171 I.T. ACT, 1961 1.722succeede
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S. 172 I.T. ACT, 1961 1.7241978, am
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S. 174 I.T. ACT, 1961 1.726(6) A po
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S. 176 I.T. ACT, 1961 1.728juridica
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S. 178 I.T. ACT, 1961 1.730referred
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S. 180A I.T. ACT, 1961 1.732N.—Sp
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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. 194C I.T. ACT, 1961 1.750(Contd.
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S. 194C I.T. ACT, 1961 1.752(ii) tw
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S. 194F I.T. ACT, 1961 1.754for sol
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S. 194K I.T. ACT, 1961 1.760or inte
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S. 195 I.T. ACT, 1961 1.762of payme
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S. 196 I.T. ACT, 1961 1.764section
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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 1.818been a
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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. 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. 269J I.T. ACT, 1961 1.884(2) Not
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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. 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 1.922no 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. 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. 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. 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. 59 I.T. ACT, 1961 1.974of sale h
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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
Page 1020 and 1021: R. 4 I.T. ACT, 1961 1.988(b) the co
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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 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
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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
Page 1132 and 1133:
I.T. ACT, 1961 1.1102Income-tax aut
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I.T. ACT, 1961 1.1104- associated e
Page 1136 and 1137:
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.
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:
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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
Page 1180 and 1181:
2.31 RATES FOR TDS IN CERTAIN CASES
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Page 1186 and 1187:
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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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Page 1194 and 1195:
Page 1196 and 1197:
NATIONAL TAX TRIBUNAL ACT, 2005Arra
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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
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3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
Page 1212 and 1213:
DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
Page 1216 and 1217:
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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