India - Income Tax Act 2010 - Saarc

1.1097 SUBJECT INDEXDomestic Company- see ‘ Company’Donations- anonymous donations Section 115BBC- deduction of Sections 80G, 80GGADouble Taxation Relief Section 90/90A/91Duty drawback- business income, chargeable as Section 28(iiic)Duty Entitlement Pass Book Scheme- profit on transfer of Section 28(iiid)Duty Free Replenishment Certificate- profit on transfer of Section 28(iiic)- e-Returns Section 139DEducational institution- income of, exemption to Section 10(23C)(iiiab)/(iiiad)/(vi)- return of income by Section 139(4C)Electoral trust- definition of Section 2(22AA)- provision relating to voluntary contribution received by Section 13BElectricity undertaking- balancing charge Section 41(2)- deduction in respect of Section 80-IA(4)- depreciation to Section 32(1)(i)Electronic Hardware Technology Park- definition of Section 10A, Expln. 2(iii)Eligible projects or schemes, expenditure onEmbassy- official, exemption to Section 10(6)(ii)Employees’ contributions- deduction of Section 36(1)(va)Section 35AC- disallowance of Section 40(a)(iv)/40A(9)/(10)/(11)Employees’ State Insurance Fund- income of, exemption to Section 10(25A)Employees’ Welfare Fund- income of, exemption to Section 10(23AAA)Entertainment allowance Section 16(ii)Environment preservation- charitable purpose Section 2(15)European economic community- income of, exemption to Section 10(23BBB)Ex-Servicemen Welfare Corporation- income of, exemption to Section 10(26BBB)Exclusion of time taken for copy of order Section 269Executor Sections 168, 169Exemption- deduction of expenses incurred in relation to exempt income Section 14A- powers to make in relation to- mineral oil Section 293A- Union Territories Section 294A- see ‘Respective exemption’