India - Income Tax Act 2010 - Saarc

1.1087 SUBJECT INDEXBody of individuals- a person Section 2(31)- assessment of, formed for a particular purpose/event Section 174A- capital contribution by members, chargeable as capital gain 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- distribution on dissolution of, chargeable as capital gains Section 45(4)- distribution on dissolution of, cost of acquisition in case of Section 49- interest, salary, etc., paid by, to its member, disallowance of Section 40(ba)Body or authority established under a treaty entered into by Central Government with two or morecountries- exemption to Section 10(42)Bonus- deduction of Section 36(1)(ii)- disallowance of Section 43B(c)Bonus shares- cost of acquisition of Section 55(2)(aa)Book profits, computation of Section 115JBooks/books of account- definition of Section 2(12A)Brokerage- disallowance of Section 40(a)(ia)Building- depreciation on Sections 2(11), 32- not a plant Section 43(3)Building, etc., partly used for business Section 38Business- definition of Section 2(13)- discontinued Section 176- succession to, otherwise than on death Section 170Business connection Section 9(1)(i)Business disallowance- cash payments exceeding prescribed limits Section 40A(3)/(4)- certain deductions to be allowed only on actual payment Section 43B- employees’ contribution to funds Section 40(a)(iv)/40A(9)/(10)/(11)- excessive or unreasonable payments Section 40A(2)- fringe benefits tax Section 40(ic)- gratuity Section 40A(7)- interest, etc., payable outside India/in India to non-resident, not being a company or to a foreigncompany Section 40(a)(i)- interest, commission, etc., from which no TDS is made Section 40(a)(ia)- interest, salary, etc., paid by AOP/BOI to its members Section 40(ba)- interest, salary, etc., paid by firm to its partners Section 40(b)- provident fund, payments from, from which no TDS made Section 40(a)(iv)- salary, payable outside India/to non-resident, from which tax has not been deducted at sourceSection 40(a)(iii)- tax paid by employer referred to in section 10(10CC) Section 40(a)(v)- taxes Section 40(a)(ii)- wealth-tax Section 40(a)(iia)