India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1084- interest for deferment of payment of Section 234C- interest payable, position prior to 1-4-1989 Sections 214 to 217- liability for payment of Section 207- payment of, by assessee of his own accord or in pursuance of order of AO Section 210- when assessee deemed to be in default Section 218Adventure in the nature of trade- definition of Section 2(13)Advertisement expenses- deduction of Section 37(2B)Advertising- deduction of tax at source from Section 194CAgricultural & Processed Food Products Export Development Authority- income of, exemption to Section 10(29A)(f)Agricultural income- definition of Section 2(1A)- exemption of Section 10(1)Agricultural land- capital gains, exemption on transfer of Section 54B- capital gain on compulsory acquisition of, exemption of Section 10(37)- not a capital asset Section 2(14)(iii)- transfer of, transactions not regarded as ‘transfer’ Section 47(viii)Aircraft- any payment made by Indian company, engaged in operation of aircraft, to acquire aircraft onlease, to foreign State, etc., exemption of Section 10(15A)- business of operation of in case of non-resident Section 44BBA- tax paid by Indian company, engaged in business of operation of aircraft who has acquired anaircraft, etc., on lease from foreign Govt., etc., exemption of Section 10(6BB)Alcoholic liquor- collection of tax at source Section 206CAmalgamation- amortisation of, expenditure in cases of Section 35DD- definition of Section 2(1B)- losses, carry forward & set off of, in case of Section 72A- losses, carry forward & set off in case of banks Section 72AA- special provision for cost of acquisition in case of Section 43C- transfer in a scheme of, transactions not regarded as ‘transfer’ Section 47(vi)/(via)/(vii)- transfer of capital asset in case of, cost of acquisition Section 49Animals, dead- deduction of Section 36(1)(vi)Annual information return Sections 271FA, 285BAAnnual value- definition of Section 2(2)- determination of Section 23Appeals- avoidance of repetitive Section 158A- filing of appeals or application for reference by income-tax authority Section 268AAppellate Tribunal- appealable orders Section 253- constitution of Section 252- definition of Section 2(4)