India - Income Tax Act 2010 - Saarc

1.1089 SUBJECT INDEX- exemption, capital gains on compulsory acquisition of agricultural land Section 10(37)- exemption, capital gain on compulsory requisition of lands/buildings Section 54D- exemption, capital gain on transfer of capital asset not to be charged in certain casesSection 54E- exemption, capital gain on transfer of listed securities/units Section 54ED- exemption, capital gain on transfer of long-term capital asset not to be charged in case ofinvestment in specified securities Section 54EA- exemption, capital gains on transfer of agricultural land Section 54B [See also section 10(37)]- exemption, capital gains on transfer of assets in case of shifting of individual undertaking fromurban areas Section 54G- exemption of capital gains on transfer of assets in cases of shifting of industrial undertakings fromurban areas to SEZs Section 54GA- exemption, capital gains on transfer of certain capital assets not to be charged in case of investmentin residential house Section 54F- exemption, capital gains on transfer of long-term capital asset not to be charged in certain casesSection 54EB- exemption, profit on sale of property used for residence Section 54- exemption, shares of a listed company Section 10(36)- extension of time for acquiring new asset or depositing or investing amount of capital gain Section54H- firm/AOP, capital contribution in case of Section 45(3)- firm/AOP, distribution on dissolution of Section 45(4)- full value of consideration in certain cases, special provision for Sections 50C, 155(15)- insurance compensation Section 45(1A)- long-term capital asset Section 2(29A)- long-term, definition of Section 2(29B)- long-term, tax on Section 112- see ‘Foreign company’- see ‘Non-resident’- short-term capital asset Section 2(42A)- short-term, definition of Section 2(42B)- slump sale, cost of acquisition in case of Section 50B- tax on short-term capital gains in certain cases Section 111A- transfer Section 2(47)- transfer, transactions not regarded as Sections 47, 47A- units, repurchase of under equity linked saving scheme Section 45(6)- Valuation Officer, reference to Section 55ACard games- tax on Section 115BB- see also ‘Lotteries’- winnings from, chargeable as income Section 2(24)(ix)Cash credits Section 68Cash payments- disallowance of Section 40A(3)/(4)Catering- deduction of tax at source from Section 194CCentral Board of Direct Taxes- definition of Section 2(12)- instruction to subordinate authorities Section 119Central Electricity Regulatory Commission- exemption to Section 10(23BBG)