India - Income Tax Act 2010 - Saarc

1.1091 SUBJECT INDEXCollection of tax at source Sections 206C, 206CACommerce- definition of Section 2(13)Commission- deduction of Section 36(1)(ii)- disallowance of Sections 40(a)(ia), 43B(c)- deduction of tax at source Section 194HCommissioner- definition of Section 2(16)Commissioner (Appeals)- appeal by person denying liability to deduct tax Section 248- appealable orders Sections 246, 246A- definition of Section 2(16A)- form of appeal Section 249- limitation Section 249- powers of Section 251- procedure in appeal Section 250Commodity Exchanges- Investor Protection Fund Section 10(23EC)Company- a person Section 2(31)- carry forward & set off of losses in cases of certain Section 79- definition of Section 2(17)- distribution of assets by, company in liquidation, chargeable as capital gains Section 46- distribution on liquidation of, cost of acquisition in case of Section 49- domestic, definition of Section 2(22A)- domestic, tax on distributed profits of Sections 115-O to 115Q- in liquidation Section 178- liability of directors of private company in liquidation Section 179- offences by Section 278B- residential status Section 6(3)- see ‘Foreign Companies’/‘Indian Company’/‘Buy-back of shares’Company in which public are substantially interested- definition of Section 2(18)Compensation- business income, chargeable as Section 28(ii)- on disaster, exemption to Section 10(10BC)- income from other sources Sections 56 & 57- method of accounting Section 145AComputer Programme- meaning of Section 10BBComputer software- condonation of delays Section 293B- deduction in respect of export of Section 80HHE- definition of Section 10A, Expln. 2(i)Conservation of natural resources, expenditure for Section 35CCBConsultant- exemption qua remuneration or fees received by non-resident Section 10(8A)/(8B)/(9)Consumable stocks- not capital asset Section 2(14)(i)