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I.T. ACT, 1961 1.1094- corporation established for promoting interests of members of minor communities Section80G(2)(a)(via)- donations for scientific research/rural development Section 80GGA- donations to Indian Olympic Association/notified sports association Section 80G(2)(c)- family planning promotion Section 80G(2)(a)(vii)- fund set up by a State Government to provide medical relief to poor Section 80G(2)(a)(iiihb)- Government Section 80G(2)(a)(v)- housing authorities Section 80G(2)(a)(vi)- Indira Gandhi Memorial Trust Section 80G(2)(a)(iiic)- Jawaharlal Nehru Memorial Fund Section 80G(2)(a)(ii)- limit on qualifying amount Section 80G(4)- local authorities Section 80G(2)(a)(v)- Maharashtra Chief Minister’s Relief Fund Section 80G(2)(a)(iiig)- National Blood Transfusion Council or any State Blood Transfusion Council Section80G(2)(a)(iiiha)- National children’s fund Section 80G(2)(a)(iiib)- National cultural fund Section 80G(2)(a)(iiihh)- National defence fund Section 80G(2)(a)(i)- National Foundation for communal harmony Section 80G(2)(a)(iiie)- National Illness Assistance Fund Section 80G(2)(a)(iiihe)- National Sports Fund Section 80G(2)(a)(iiihg)- National Trust for Welfare of Persons suffering with Autism, Cerebral Palsy, MentalRetardation & Multiple Disabilities Section 80G(2)(iiihj)- Prime Minister’s Armenian Earthquake Relief Fund Section 80G(2)(a)(iiiaa)- Prime Minister’s Drought Relief Fund Section 80G(2)(a)(iii)- Prime Minister’s National Relief Fund Section 80G(2)(a)(iiia)- quantum of deduction Section 80G(1)- Rajiv Gandhi Foundation Section 80G(2)(a)(iiid)- technology development fund Section 80G(2)(a)(iiihi)- university, etc. Sections 80G(2)(a)(iiif), 80GGA(2)(a)/(aa)- Zilla Saksharta Samiti Section 80G(2)(a)(iiih)- dividend, inter-corporate Section 80M- donations to political parties Sections 80GGB, 80GGC- equity-linked savings scheme Section 80CCB- gross total income, defined Section 80B(5)- infrastructure bonds Section 80CCF- interest on loans taken for higher education Section 80E- life insurance premia, deferred annuity, contribution to provident fund, etc. Section 80C- limits on deductions u/ss 80C, 80CCC & 80CCD Section 80CCE- medical treatment for specified disease or ailment Section 80DDB- medical treatment of dependent who is a person with disability Section 80DD- members of AOP/BOI Section 80A(3)- National Savings Scheme Section 80CCA- net income to be considered Section 80AB- not to be allowed unless return furnished Section 80AC- Offshore Banking Units and International Financial Service Centre Section 80LA- pension fund, contribution to certain Section 80CCC- persons with disability Section 80U- professional income- actor Section 80RR- artists Section 80RR
1.1095 SUBJECT INDEX- authors Section 80RR- authors of text-books Sections 80QQA, 80QQB- musicians Section 80RR- playwrights Section 80RR- royalty on patents Section 80RRB- sportsmen Section 80RR- profits and gains of business- book publication Section 80Q- cold storage plants/cold chain facility Section 80-IB(11)- collection and processing of bio-degradable waste Section 80JJA- computer software, export Section 80HHE- convention centre Sections 80-IB(7B), 80-ID- Cross-country natural gas distribution network Section 80-IA- electricity undertaking Section 80-IA(4)(new)- employment of new workmen Section 80JJAA- exports Section 80HHC, Sch. XII- film software, export or transfer Section 80HHF- handling, storage and transportation of food grains Section 80-IB(11A)- highway project Section 80-IA(6)- hospital anywhere in India, other than excluded area Section 80-IB(11C)- hospital in rural areas Section 80-IB(11B)- hotels Sections 80-IB(7), 80-ID- hotels and convention centre in specified areas Section 80-ID- hotels in backward areas Section 80HH- hotels providing services to foreign tourists Section 80HHD- housing projects Sections 80HHBA, 80-IA(6), 80-IB(10)- industrial park Section 80-IA(4)- industrial undertaking Section 80-IB- industrial undertakings in North Eastern States Section 80-IE- infrastructural facilities Section 80-IA(4A), 80-IA(4)(New)- inter corporate dividends Section 80M- mineral oil production Section 80-IB(9)- multiplex theatre Section 80-IB(7A)- new industrial undertakings in backward areas Section 80HH- new SSIs in certain areas Section 80HHA- not to be allowed unless return furnished Section 80AC- projects outside India Section 80HHB- scientific and industrial research and development Section 80-IB(8A)- ships Section 80-IB(6)- Special Economic Zones, development of Section 80-IAB- telecommunication services Section 80-IA(4)- tour operators Section 80HHD- travel agents Section 80HHD- undertakings or enterprises in specified category of States Section 80-IC- world heritage site, hotels in Section 80-ID(2)(iii)- remuneration- professors Section 80R- research workers Section 80R- services rendered outside India Section 80RRA- teachers Section 80R- rent paid Section 80GG
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DIVISION ONEIncome-taxAct, 1961
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I-7 ARRANGEMENT OF SECTIONSSECTIONP
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I-9 ARRANGEMENT OF SECTIONSSECTIONP
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I-11 ARRANGEMENT OF SECTIONSSECTION
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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1.7 CH. I - PRELIMINARY S. 2(14)(c)
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1.9 CH. I - PRELIMINARY S. 2(18)(ii
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1.11 CH. I - PRELIMINARY S. 2(19AA)
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1.19 CH. I - PRELIMINARY S. 2(26)33
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1.21 CH. I - PRELIMINARY S. 2(29BA)
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1.23 CH. I - PRELIMINARY S. 2(37A)(
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1.27 CH. I - PRELIMINARY S. 2(42A)d
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1.29 CH. I - PRELIMINARY S. 2(48)or
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1.31 CH. II - BASIS OF CHARGE S. 5p
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1.33 CH. II - BASIS OF CHARGE S. 65
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1.35 CH. II - BASIS OF CHARGE S. 9I
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1.39 CH. II - BASIS OF CHARGE S. 98
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S. 80HHC I.T. ACT, 1961 1.42654[(1B
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S. 80V I.T. ACT, 1961 1.5102 of the
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S. 88 I.T. ACT, 1961 1.512Deduction
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S. 195 I.T. ACT, 1961 1.762of payme
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S. 196 I.T. ACT, 1961 1.764section
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S. 196D I.T. ACT, 1961 1.766be deem
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S. 197A I.T. ACT, 1961 1.76853[(2A)
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S. 199 I.T. ACT, 1961 1.770declarat
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S. 200A I.T. ACT, 1961 1.77287[(2)
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S. 202 I.T. ACT, 1961 1.774(i) at o
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S. 203A I.T. ACT, 1961 1.776(3) 12-
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S. 206 I.T. ACT, 1961 1.778maintain
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S. 206A I.T. ACT, 1961 1.780tax und
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S. 206C I.T. ACT, 1961 1.782Person
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S. 206C I.T. ACT, 1961 1.784the acc
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S. 206C I.T. ACT, 1961 1.78678[(5A)
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S. 206C I.T. ACT, 1961 1.788section
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S. 209 I.T. ACT, 1961 1.7909[Condit
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S. 210 I.T. ACT, 1961 1.792section
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S. 211 I.T. ACT, 1961 1.794Due date
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S. 215 I.T. ACT, 1961 1.796prescrib
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S. 217 I.T. ACT, 1961 1.79855Intere
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S. 220 I.T. ACT, 1961 1.800payment
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 226 I.T. ACT, 1961 1.806comply w
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 230 I.T. ACT, 1961 1.810(1A) Sub
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S. 234A I.T. ACT, 1961 1.81253[F.
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 234C I.T. ACT, 1961 1.816Explana
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S. 234C I.T. ACT, 1961 1.818been a
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S. 236 I.T. ACT, 1961 1.820payment
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S. 239 I.T. ACT, 1961 1.822any asse
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 244A I.T. ACT, 1961 1.826calcula
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S. 245A I.T. ACT, 1961 1.828Provide
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S. 245BC I.T. ACT, 1961 1.830(4) No
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.848Commissi
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 249 I.T. ACT, 1961 1.854irrespec
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271 I.T. ACT, 1961 1.908order co
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 288 I.T. ACT, 1961 1.946sub-sect
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 293A I.T. ACT, 1961 1.950Bar of
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S. 295 I.T. ACT, 1961 1.952Power to
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S. 296 I.T. ACT, 1961 1.95445[(mm)
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S. 297 I.T. ACT, 1961 1.956are pend
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R. 5 I.T. ACT, 1961 1.958THE FIRST
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R. 1 I.T. ACT, 1961 1.960Interpreta
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R. 8 I.T. ACT, 1961 1.962(c) by arr
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R. 14 I.T. ACT, 1961 1.964(a) (in t
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R. 24 I.T. ACT, 1961 1.966to the of
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R. 29 I.T. ACT, 1961 1.968(i) in th
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R. 41 I.T. ACT, 1961 1.970Seizure b
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R. 51 I.T. ACT, 1961 1.972Irregular
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R. 59 I.T. ACT, 1961 1.974of sale h
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R. 66 I.T. ACT, 1961 1.976(b) an ap
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R. 69 I.T. ACT, 1961 1.9789[Time li
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R. 76 I.T. ACT, 1961 1.980or some s
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R. 83 I.T. ACT, 1961 1.982(2) Where
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R. 92 I.T. ACT, 1961 1.984Penalties
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R. 2 I.T. ACT, 1961 1.986THE FOURTH
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R. 4 I.T. ACT, 1961 1.988(b) the co
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R. 8 I.T. ACT, 1961 1.990(b) so as
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R. 11 I.T. ACT, 1961 1.992to employ
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R. 2 I.T. ACT, 1961 1.994Government
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R. 9 I.T. ACT, 1961 1.996Officer me
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R. 3 I.T. ACT, 1961 1.998(2) All ru
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R. 9 I.T. ACT, 1961 1.1000withdrawi
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Item 33 I.T. ACT, 1961 1.1002(16) P
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Item 13 I.T. ACT, 1961 1.10042. Iro
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I.T. ACT, 1961 1.10067. Gramophones
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Item 17 I.T. ACT, 1961 1.1008PART B
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Item 19 I.T. ACT, 1961 1.1010S. No.
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Item 13 I.T. ACT, 1961 1.1012(ii) A
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Item 10 I.T. ACT, 1961 1.1014PART C
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APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051:
1.1019 APPENDIXscheme) in the banki
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1.1021 APPENDIX(14) The provisions
Page 1054 and 1055:
1.1023 APPENDIXin force, and may, b
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1.1025 APPENDIXequity shares, exerc
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1.1027 APPENDIXregistered under the
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1.1029 APPENDIX(9) Upon the revocat
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1.1031 APPENDIX(9) Where a company
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1.1033 APPENDIXconducted in such ma
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1.1035 APPENDIX(i) where such publi
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1.1037 APPENDIX(3) Where a notice g
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1.1039 APPENDIX(ii) directs that th
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1.1041 APPENDIX64. The Madras Chrom
Page 1074 and 1075: 1.1043 APPENDIX153. Shri Navrathana
Page 1076 and 1077: 1.1045 APPENDIX225. Sri Annamalai B
Page 1078 and 1079: 1.1047 APPENDIX277. Vaitheeswaranko
Page 1080 and 1081: 1.1049 APPENDIX327. Veer Mutual Ben
Page 1082 and 1083: 1.1051 APPENDIX(i) (a) The turnover
Page 1084 and 1085: 1.1053 APPENDIX(xi)(xii)(xiii)shown
Page 1086 and 1087: 1.1055 APPENDIXparts and components
Page 1088 and 1089: 1.1057 APPENDIXprofits of which, he
Page 1090 and 1091: 1.1059 APPENDIXSECTION 360 OF CODE
Page 1092 and 1093: 1.1061 APPENDIXSECTION 1 OF EMPLOYE
Page 1094 and 1095: 1.1063 APPENDIXsuch conditions as t
Page 1096 and 1097: 1.1065 APPENDIXFifth - Every juryma
Page 1098 and 1099: 1.1067 APPENDIX(2) The factors refe
Page 1100 and 1101: 1.1069 APPENDIXSECTION 43 OF LIFE I
Page 1102 and 1103: 1.1071 APPENDIX(h) “multiple disa
Page 1104 and 1105: 1.1073 APPENDIX(r) “mental retard
Page 1106 and 1107: 1.1075 APPENDIX(h) “securities”
Page 1108 and 1109: 1.1077 APPENDIX(ii) any other compa
Page 1110 and 1111: 1.1079 APPENDIXperson in favour of
Page 1112 and 1113: 1.1081 APPENDIXMedical facilities f
Page 1114 and 1115: I.T. ACT, 1961 1.1084- interest for
Page 1116 and 1117: I.T. ACT, 1961 1.1086Audit, compuls
Page 1118 and 1119: I.T. ACT, 1961 1.1088Business expen
Page 1120 and 1121: I.T. ACT, 1961 1.1090Certificate pr
Page 1122 and 1123: I.T. ACT, 1961 1.1092Contractors/Su
Page 1126 and 1127: I.T. ACT, 1961 1.1096- royalty, etc
Page 1128 and 1129: I.T. ACT, 1961 1.1098Expenditure in
Page 1130 and 1131: I.T. ACT, 1961 1.1100- not a capita
Page 1132 and 1133: I.T. ACT, 1961 1.1102Income-tax aut
Page 1134 and 1135: I.T. ACT, 1961 1.1104- associated e
Page 1136 and 1137: I.T. ACT, 1961 1.1106- tax on Secti
Page 1138 and 1139: I.T. ACT, 1961 1.1108- sportsmen/sp
Page 1140 and 1141: I.T. ACT, 1961 1.1110- expenditure
Page 1142 and 1143: I.T. ACT, 1961 1.1112Probation of O
Page 1144 and 1145: I.T. ACT, 1961 1.1114Rent- deductio
Page 1146 and 1147: I.T. ACT, 1961 1.1116Scrap- collect
Page 1148 and 1149: I.T. ACT, 1961 1.1118Step child- wh
Page 1150 and 1151: I.T. ACT, 1961 1.1120Trade Union- i
Page 1152 and 1153: DIVISION TWOFinanceAct, 2010
Page 1154 and 1155: FINANCE ACT, 2010 2.4SECTIONPAGE18.
Page 1156 and 1157: *FINANCE ACT, 2010An Act to give ef
Page 1158 and 1159: 2.9 CH. II - RATES OF INCOME-TAX S.
Page 1160 and 1161: 2.11 CH. II - RATES OF INCOME-TAX S
Page 1162 and 1163: 2.13 CH. III - DIRECT TAXES - INCOM
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2.25 CH. III - DIRECT TAXES - INCOM
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2.27 CH. III - DIRECT TAXES - WEALT
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2.29 INCOME-TAX Sch. I(II) In the c
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2.31 RATES FOR TDS IN CERTAIN CASES
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2.39 RATES FOR CHARGING INCOME-TAX
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2.41 RULES FOR COMPUTATION OF NET A
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Page 1194 and 1195:
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NATIONAL TAX TRIBUNAL ACT, 2005Arra
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NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201:
3.7 CH. II - ESTABLISHMENT OF NATIO
Page 1202 and 1203:
3.9 CH. II - ESTABLISHMENT OF NATIO
Page 1204 and 1205:
3.11 CH. III - JURISDICTION, POWERS
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3.13 CH. III - JURISDICTION, POWERS
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3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
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DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
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4.7 CH. VII OF FINANCE (NO. 2) ACT,
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4.9 CH. VII OF FINANCE (NO. 2) ACT,
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4.11 CH. VII OF FINANCE (NO. 2) ACT
Page 1222:
4.13 CH. VII OF FINANCE (NO. 2) ACT
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