India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1090Certificate proceedings Schs. II, IIICharge of income-tax Section 4Charitable/religious trust- denial of exemption Section 13- income from, exemption to Section 10(23C)(iv)/(v)- income from property held under Section 11- income of body/authority established for administration of public, exemption to Section10(23BBA)- registration of Section 12A- registration, procedure for Section 12AA- relief to, in respect of certain dividend Section 236A- return of income by Section 139(4C)- voluntary contributions Section 12Charitable purpose- definition of Section 2(15)Chief Commissioner- definition of Section 2(15A)- powers of Section 135Child- definition of Section 2(15B)Civil construction- business of, income of foreign company Section 44BBB- special provision for business of Section 44ADCivil Court- bar of suits in Section 293Clubbing of income Sections 64, 65Code of Criminal Procedure Section 292ACoffee Board- exemption to Section 10(29A)(a)Coffee manufacturers- subsidy to, exemption of Section 10(31)Cold chain facility- deduction in respect of expenditure on specified business Sections 35AD, 73A- deduction in respect of Section 80-IB(11)Cold storage- deduction in respect of Section 80-IB(11)Collection and recovery of tax- certificate proceedings Section 222, Sch. II- other modes of recovery Section 226- penalty payable when tax in default Section 221- penalty for failure to collect tax at source Section 271CA- recovery by suit or under other law not effected Section 232- recovery of penalties, etc. Section 229- recovery of tax in pursuance of agreements with foreign countries Section 228A- recovery through State Govt. Section 227- stay of proceedings in pursuance of certificate and amendment or cancellation thereof Section225- tax collection account number Section 206CA- TRO by whom recovery to be effected Section 223- validity of certificate and cancellation or amendment thereof Section 224- when tax payable and when assessee deemed in default Section 220