India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1096- royalty, etc. received from foreign enterprises Section 80-O- to be made with reference to income included in gross total income Section 80ABDemerged company- definition of Section 2(19AAA)Demerger- amortisation of expenditure, in cases of Section 35DD- definition of Section 2(19AA)- losses, carry forward & set off of Section 72A- transfer in case of, transaction not regarded as transfer Section 47(vib)/(vic)/(vid)Depository- transfer by depository or participant of beneficial interest in securities, chargeable as capital gainsSection 45(2A)Deposits- mode of repayment of certain Section 269T- mode of taking/accepting Section 269SSDepreciation Sections 32, 34, 34ADeputy Commissioner- definition of Section 2(19A)Deputy Commissioner (Appeals)- definition of Section 2(19B)Deputy Director- definition of Section 2(19C)Development allowance Section 33ADevelopment rebate Sections 33, 34, Sch. VDevolution- cost of acquisition in case of Section 49Director- definition of Section 2(20)Director General/Director- definition of Section 2(21)- powers of Section 135Disaster- compensation paid on, exemption to Section 10(10BC)Discovery, production of evidence, power regarding Section 131Dispute Resolution Panel Section 144CDividend- accrual of Section 8- chargeable as ‘income from other sources’ Section 56(2)(i)- deduction of tax at source from Section 194- deemed to accrue or arise in India Section 9(1)(iv)- definition of Section 2(22)- exemption of Section 10(34)- inter corporate dividends, deductions to Section 80M- relief to certain charitable institution/fund, in respect of certain Section 236A- relief to company in respect of, paid out of past taxed profits Section 236- see ‘Foreign company’/‘Non-resident’- tax on distributed profits of domestic companies Sections 115-O to 115QDocument- definition of Section 2(22A)Document Identification Number- allotment of Section 282B