India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1092Contractors/Sub-contractors- payments to, disallowance of Section 40(a)(ia)- payments to, deduction of tax at source from Section 194CConvention centre- deductions to Section 80-IB(7B)- in specified areas, deductions to Section 80-IDCo-operative banks- deduction in case of reorganisation of Section 44DB- carry forward & set off of accumulated loss and unabsorbed depreciation allowance in businessreorganisation of co-operative banks Section 72ABCo-operative society- deductions Section 80P- definition of Section 2(19)- members of, ownership of house property Section 27(iii)Co-operative technical assistance programmes- income of foreign Govt. employee under, exemption qua Section 10(8)Copyright- block of assets Section 2(11)- depreciation on Section 32- expenditure for acquisition of Section 35A- in case of authors, etc. Section 180Corporation or body corporate established under a statute- expenditure incurred by Section 36(1)(xii)Cost Inflation Index- definition of Section 48, Expln. 48(v)Court of ward Section 160Credit guarantee fund trust for Small Industries- exemption to income of Section 10(23EB)- see ‘Public Financial Institution’Cross-country natural gas distribution network- deductions in respect of expenditure on specified business Sections 35AD, 73A- deductions to Section 80-IACrossword puzzles- deduction of tax at source from Section 194B- tax on Section 115BB- winnings from, chargeable as income Section 2(24)(ix)- winnings from, chargeable as ‘income from other sources’ Section 56(2)(ib)Debentures- conversion of, transactions not regarded as transfer Section 47(x)Deduction of tax at source- acquisition of immovable property, compensation payment Section 194LA- advertising Section 194C- bar against direct demand on assessee Section 205- broadcasting/telecasting Section 194C- caterer Section 194C- certificate for deduction at lower rate Section 197- certificate for tax deducted Sections 203, 203AA- commission Section 194H- commission or brokerage Section 194H- consequence of failure to deduct or pay Section 201- contractor/sub-contractor, payment to Section 194C- credit for tax deducted Sections 199, 155(14)- deduction only one mode of recovery Section 202