India - Income Tax Act 2010 - Saarc

1.1085 SUBJECT INDEX- orders of Section 254- procedure of Section 255Approval- power to withdraw Section 293CArchaeological Collections- transfer of, transactions not regarded as ‘transfer’ Section 47(ix)Armed forces- family pension to, exemption Section 10(19)Art collections- transfer of, transactions not regarded as ‘transfer’ Section 47(ix)Articles or things Sch. XIArtificial juridical person- a person Section 2(31)- assessment of, formed for specific purpose/event Section 174AArtist- deduction in respect of Section 80RR- royalty, etc. Section 180Asian Organisation of the Supreme Audit Institutions- exemption to income of secretariat of Section 10(23BBD)Assessee- definition of Section 2(7)Assessing Officer- definition of Section 2(7A)- jurisdiction of Section 124Assessment Section 143- amendment of, on appeal Section 267- definition of Section 2(8)- in case of search, etc. Sections 153A to 153C- enquiry before Section 142- regular assessment, definition of Section 2(40)- see also ‘Best Judgment Assessment’/‘Self-assessment’Assessment, inquiry before Section 142Assessment year- definition of Section 2(9)Assistant Commissioner- definition of Section 2(9A)Assistant Director- definition of Section 2(9B)Association of persons- a person Section 2(31)- assessment of, formed for a particular purpose/event Section 174A- capital contribution to, chargeable as capital gains Section 45(3)- charge of tax in case of Section 167B- computation of share of a member of Sections 67A, 86- deduction under Chapter VIA Section 80A- dissolved Section 177- distribution on dissolution of, chargeable as capital gains Section 45(4)- distribution on dissolution of, cost of acquisition of in case of Section 49- interest, salary, etc., paid by, to its members, disallowance of Section 40(ba)Attachment- provisional, to protect revenue in certain cases Section 281B