India - Income Tax Act 2010 - Saarc

SUBJECT INDEXAccounting method Sections 145, 145AAccounting standards Section 145Accounts, compulsory maintenance of Section 44AAAccumulated profits- definition of Section 2(22), Explns. 1 & 2Acquisition- capital gains, on compulsory acquisition of agricultural land, exemption of Section 10(37)- capital gains, exemption of Section 54D- compulsory, chargeable as capital gains Section 45(5)- payment of compensation, deduction of tax at source from Sections 194L, 194LAAcquisition of immovable property by Central Govt. in certain cases Sections 269A to 269SActor- deduction in respect of Section 80RRActual cost- definition of Section 43(1)Additional Commissioner- definition of Section 2(1C)Additional Director- definition of Section 2(1D)Administrator General Section 160Adopted child- whether a ‘child’ Section 2(15B)Advance ruling- appellate authority not to proceed in certain cases Section 245RR- applicability of Section 245S- application for Section 245Q- authority for Section 245-O- definitions Section 245N- powers of authority Section 245U- procedure of Section 245V- procedure on receipt of Section 245R- to be void in certain circumstances Section 245T- vacancies, etc., not to invalidate proceedings Section 245PAdvance tax- computation of Section 209- conditions of liability to pay Section 208- credit for Section 219- definition of Section 2(1)- instalments of Section 211- interest for default in payment of Section 234B1.1083