India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1098Expenditure incurred in relation to exempt income Section 14AExpenditure on know-how Section 35ABExport assistance- business income, chargeable as Section 28(iiib)Export of certain articles/things Section 10BAExport oriented undertaking- definition of Section 10B, Expln. 2(iv)- income of, exemption of Section 10BExporter- deduction in respect of export Section 80HHC, Sch. XIIFair market value- definition of Section 2(22B)Family pension- to armed forces exemption to Section 10(19)Family planning- promotion of, expenditure on Section 36(1)(ix)- see also ‘Deductions’Film- software, transfer/export of, deduction in respect of Section 80HHFFilm producers- submission of statements by Section 285BFinancial corporations- reserve created by, deduction of Section 36(1)(viii)- withdrawal from reserve created by Section 41(4A)Firm- a person Section 2(31)- assessment as a Section 184- assessment when section 184 is not complied with Section 185- assets and liabilities, where firm is succeeded by a company, transactions not regarded as ‘transfer’Section 47(xiii)- capital contribution to, chargeable as capital gains Section 45(3)- change in constitution of Section 187- charge of tax in case of Section 167A- definition of Section 2(23)- distribution on dissolution of, chargeable as capital gains Section 45(4)- distribution on dissolution of, cost of acquisition in case of Section 49- firm dissolved or business discontinued Section 189- interest, salary, etc., paid by, to its partners Section 40(b)- intimation of assessment of Section 158- joint & several liability of partners for tax payable by firm Section 188A- losses of Sections 75, 78- past assessment of Section 189A- see ‘Partner’- service of notice Section 283- share of profits to partner, exemption of Section 10(2A)- succession of one, by another Section 188Foodgrains- handling, storage and transportation of, deduction to Section 80-IB(11A)Foreign citizen- consultant, exemption to Section 10(8A)/(8B)/(9)