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1.1045 APPENDIX225. Sri Annamalai Benefit Fund Limited, 1st Floor, Annamalai Tower, 50, Kubera Street,Villupuram-605602, Tamilnadu.226. Thendral Benefit Fund Ltd., No. 44, 6th Cross Street, M.K.B. Nagar, Chennai-600039.227. T.V.R. Benefit Fund Limited, 66, East Main Street, Thiruvarur-610001, Tamilnadu.228. Lalapet Benefit Fund Limited, 2/60 (New No. 2/87), Main Road, Lalapet-639105,Karur District, Tamilnadu.229. Jeya Bharath Benefit Fund Limited, New No. 15(8), C.N.K. Road, Chepauk, Chennai-600005.230. Twin Cities Permanent Fund Limited, 1-1-790, Ashok Nagar Extension, Gandhinagar,Hyderabad-500080, Andhra Pradesh.231. Thiyagadurugam Benefit Fund Limited, No. 7, Kavarai Street, Thiyagadurugam-606206, Tamilnadu.232. Sembiam Benefit Fund Limited, New No. 154 (Old No. 251), Paper Mills Road, IstFloor, Perambur, Chennai-600011.233. Vijaysubham Benefit Fund Limited, 117, North Car Street, Sirkali-609110, Tamilnadu.234. Madurai City Benefit Fund Limited, 71, North Veli Street, Simmakkal, Madurai-625001, Tamilnadu.235. Rajapalayam Benefit Fund Limited, 428-A, Ambalapuli Bazar, Ist Floor, Rajapalayam-626117, Tamilnadu.236. Prakasam District Permanent Fund Limited, 23-1-106, Gandhi Road, Ongole-523001, Andhra Pradesh.237. Collector Nagar Benefit Fund Limited, 2/267, Mugappair East, Chennai-600050.238. Chordia Benefit Fund Limited, 29/A2, Panruti Road, Ulundurpet-606107, Tamilnadu.239. SRM Benefit Fund Limited, 3, Veerasamy Street, West Mambalam, Chennai-600033.240. East West Benefit Fund Limited, F41/4, Ist Floor, First Main Road, Anna Nagar East,Chennai-600102.241. Variar Benefit Fund Limited, Flat No. 193/8, Asiad Colony, Jawaharlal Nehru Road,Anna Nagar, West Extension, Chennai-600101.242. Azax Benefit Fund Limited, No. 666/1, T.H. Road, Chennai-600019.243. Muthoot Mercantile Syndicate Limited, 75, Attukal Shopping Complex, East Fort,Thiruvananthapura-695023, Kerala.244. Uttiramerur Benefit Fund Limited, No. 45, Bazar Street, Uttiramerur-603406,Tamilnadu.245. Kasi Viswanathar (Chennai) Benefit Fund Limited, No. 9, Market Street, (1st Floor),Ayanavaram, Chennai-600023.246. Raj Benefit Fund Limited, 2F, Bharathy Road, Cuddalore-607 001, Tamil Nadu.247. Trisea Benefit Fund Limited, 227F, Roy Building, Rajakkamangalam Road,Ramanputhoor, Nagercoil-4, Tamil Nadu.248. Vilavancode Selfreliance Credit Services Limited, Good News Centre,Unnamalakadai-629 179, Tamil Nadu.249. Muthoot M. George Permanent Fund Limited, P.B. No. 11, Muthoot Buildings,Kozhencherry, Kerala.250. North West Madras Benefit Society Limited, 59/22A, First Main Road, JawaharNagar, Chennai-600082.251. Purasai Benefit Fund Limited, 60 (Old No. 169), Vellala Street, Purasawalkam,Chennai-600084.
I.T. ACT, 1961 1.1046252. Dhana Chakra Permanent Fund (<strong>India</strong>) Limited, Door No. 3-57/1, Opp. VinayakaTemple, Main Road, Kondapalli-521228, Vijayawada, Andhra Pradesh.253. Vijaya Krishna Benefit Fund Limited, Gajavalli Mansions, 11-14-5, Opp. S.B.I.Velagaletivari Street, Vijayawada-520001, Andhra Pradesh.254. Rani Mangammal Benefit Fund Limited, 160, Big Bazar Street, Trichy-620008,Tamil Nadu.255. Sree Varadaraja Benefit Fund Limited, New No. 149/1, Old No. 63/1 PurasawalkamHigh Road, Purasawalkam, Chennai-600007.256. Sri Kaalihambal Benefit Fund Limited, No. 281/18, T.H. Road, Chennai-600021.257. Coastal Permanent Fund Limited, 11-62-125, Canal Road, Vijayawada-520001,Andhra Pradesh.258. Nachhiarkoil Town Benefit Fund Ltd., 5/3, North Street, Nachhiarkoil-612 602,Tamilnadu.259. Business Benefit Company Limited, Transworld Towers, Business Lane,Andamukkam, Beach Road, Kollam-1, Kerala.260. Kothattai Benefit Fund Limited, 369/1, Main Road, Pennadam-606 105, Tamilnadu.261. Brindavan Nagar Benefit Fund Limited, Sree Venkateswara Nilayam, No. 71,Mahalakshmi Nagar, 5th Cross Street, Brindavan Nagar, Adambakkam, Chennai-600 088, Tamilnadu.262. Sri Ambal Benefit Fund Limited, No. 6, Mela Sannadhi Street, Vedaranyam,Tamilnadu.263. Erode Benefit Fund Limited, 116, Bazaar Street, Kavindapadi-638 455, Erode(RMS), Tamilnadu.264. Sri Mangalam Benefit Fund Limited, 139, T.H. Road, Kaladipet, Thiruvottiyur,Chennai-19, Tamilnadu.265. Sri Veerabathira Benefit Fund Limited, 76, Nanayakara Street, Nagapattinam-611011, Tamilnadu.266. Madras Harbour Benefit Fund Limited, New No. 5, (Old No. 9) Nyniappn Street,(behind Broadway Theatre), Mannady, Chennai-600 001, Tamilnadu.267. Kumari Christavar Benefit Fund Limited, III-A, Joshua Street, Nagercoil-629 001,Tamilnadu.268. Kannadasan Nagar Benefit Fund Limited, New No. 144-A, (Old No. 32A), T.H. Road,M.R. Nagar, Kodungaiyur, Chennai-600 118.269. Kanya Benefit Fund Limited, ‘Sat Anugraha’, Cross Road, North Car Street,Nagercoil-629 001, Tamilnadu.270. Hold & Grow Benefit Funds Limited, 1st Floor, Kamalam Complex, No. 8-B, Dr.Besant Road, Kumbakonam-612 001, Tamilnadu.271. Kundavai Benefit Fund Limited, 180/2435, South Main Street, Thanjavur-613 009,Tamilnadu.272. Koyambedu Permanent Fund Limited, 853, Sixth Avenue, 13th Main Road Junction,Anna Nagar West, Chennai - 600 040, Tamilnadu.273. Shree Vijayaram Benefit Fund Limited, Plot No. B4/4, 1st Floor, 80 Feet Road, AnnaNagar, Madurai - 625 020, Tamilnadu.274. Suriyan Benefit Fund (Madras) Limited, New No. 46, (Old No. 487), Mint Street,Chennai-600 079, Tamilnadu.275. Woriur Benefit Fund Limited, 116, Walaja Road, Woriur, Trichy-620 003, Tamilnadu.276. Panruti Benefit Funds Limited, 124/4, V.O.C. Street, Panruti-607 106, Tamilnadu.
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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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1.101 CH. III - INCOMES WHICH DO NO
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1.143 CH. IV - COMPUTATION OF TOTAL
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1.161 CH. IV - COMPUTATION OF BUSIN
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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 1.408(i) the
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S. 80G I.T. ACT, 1961 1.410purposes
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S. 80GGA I.T. ACT, 1961 1.41281[Ded
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S. 80GGA I.T. ACT, 1961 1.414Provid
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S. 80HH I.T. ACT, 1961 1.416(ii) it
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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. 80HHB I.T. ACT, 1961 1.422(ii) a
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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 1.452(Contd
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S. 80-IA I.T. ACT, 1961 1.456(Contd
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S. 80-IA I.T. ACT, 1961 1.460(b) a
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S. 80-IA I.T. ACT, 1961 1.462nies f
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S. 80-IA I.T. ACT, 1961 1.464(9) Wh
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S. 80-IB I.T. ACT, 1961 1.466Explan
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S. 80-IB I.T. ACT, 1961 1.468a co-o
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S. 80-IB I.T. ACT, 1961 1.470Delhi
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S. 80-IB I.T. ACT, 1961 1.472(b) ha
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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. 80-IE I.T. ACT, 1961 1.4841[(e)
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S. 80J I.T. ACT, 1961 1.486plant an
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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. 80M I.T. ACT, 1961 1.492(c) from
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S. 80-O I.T. ACT, 1961 1.494a forei
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S. 80P I.T. ACT, 1961 1.496(2) The
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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 1.518(i) “el
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S. 88C I.T. ACT, 1961 1.522of premi
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S. 89A I.T. ACT, 1961 1.5249[(3) No
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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. 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. 115T I.T. ACT, 1961 1.578(4) No
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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. 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. 187 I.T. ACT, 1961 1.734(4) Wher
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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. 195 I.T. ACT, 1961 1.762of payme
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S. 196D I.T. ACT, 1961 1.766be deem
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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. 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. 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. 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. 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. 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. 271 I.T. ACT, 1961 1.902Chapter
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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. 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. 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. 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. 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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Page 1028 and 1029: R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031: R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033: R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035: Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1036 and 1037: Item 13 I.T. ACT, 1961 1.10042. Iro
Page 1038 and 1039: I.T. ACT, 1961 1.10067. Gramophones
Page 1040 and 1041: Item 17 I.T. ACT, 1961 1.1008PART B
Page 1042 and 1043: Item 19 I.T. ACT, 1961 1.1010S. No.
Page 1044 and 1045: Item 13 I.T. ACT, 1961 1.1012(ii) A
Page 1046 and 1047: Item 10 I.T. ACT, 1961 1.1014PART C
Page 1048 and 1049: APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051: 1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053: 1.1021 APPENDIX(14) The provisions
Page 1054 and 1055: 1.1023 APPENDIXin force, and may, b
Page 1056 and 1057: 1.1025 APPENDIXequity shares, exerc
Page 1058 and 1059: 1.1027 APPENDIXregistered under the
Page 1060 and 1061: 1.1029 APPENDIX(9) Upon the revocat
Page 1062 and 1063: 1.1031 APPENDIX(9) Where a company
Page 1064 and 1065: 1.1033 APPENDIXconducted in such ma
Page 1066 and 1067: 1.1035 APPENDIX(i) where such publi
Page 1068 and 1069: 1.1037 APPENDIX(3) Where a notice g
Page 1070 and 1071: 1.1039 APPENDIX(ii) directs that th
Page 1072 and 1073: 1.1041 APPENDIX64. The Madras Chrom
Page 1074 and 1075: 1.1043 APPENDIX153. Shri Navrathana
Page 1078 and 1079: 1.1047 APPENDIX277. Vaitheeswaranko
Page 1080 and 1081: 1.1049 APPENDIX327. Veer Mutual Ben
Page 1082 and 1083: 1.1051 APPENDIX(i) (a) The turnover
Page 1084 and 1085: 1.1053 APPENDIX(xi)(xii)(xiii)shown
Page 1086 and 1087: 1.1055 APPENDIXparts and components
Page 1088 and 1089: 1.1057 APPENDIXprofits of which, he
Page 1090 and 1091: 1.1059 APPENDIXSECTION 360 OF CODE
Page 1092 and 1093: 1.1061 APPENDIXSECTION 1 OF EMPLOYE
Page 1094 and 1095: 1.1063 APPENDIXsuch conditions as t
Page 1096 and 1097: 1.1065 APPENDIXFifth - Every juryma
Page 1098 and 1099: 1.1067 APPENDIX(2) The factors refe
Page 1100 and 1101: 1.1069 APPENDIXSECTION 43 OF LIFE I
Page 1102 and 1103: 1.1071 APPENDIX(h) “multiple disa
Page 1104 and 1105: 1.1073 APPENDIX(r) “mental retard
Page 1106 and 1107: 1.1075 APPENDIX(h) “securities”
Page 1108 and 1109: 1.1077 APPENDIX(ii) any other compa
Page 1110 and 1111: 1.1079 APPENDIXperson in favour of
Page 1112 and 1113: 1.1081 APPENDIXMedical facilities f
Page 1114 and 1115: I.T. ACT, 1961 1.1084- interest for
Page 1116 and 1117: I.T. ACT, 1961 1.1086Audit, compuls
Page 1118 and 1119: I.T. ACT, 1961 1.1088Business expen
Page 1120 and 1121: I.T. ACT, 1961 1.1090Certificate pr
Page 1122 and 1123: I.T. ACT, 1961 1.1092Contractors/Su
Page 1124 and 1125: I.T. ACT, 1961 1.1094- corporation
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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
Page 1200 and 1201:
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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