India - Income Tax Act 2010 - Saarc

1.1099 SUBJECT INDEX- embassy official, salary to, exemption of Section 10(6)(ii)- employees of foreign enterprise, remuneration to Section 10(6)(vi)- employees of foreign State, remuneration to Section 10(6)(xi)- ship (foreign) crew, salary to Section 10(6)(viii)Foreign companies- civil construction business of Section 44BBB- definition of Section 2(23A)- exemption qua tax paid by Government of India, etc., on royalty/fees for technical services Section10(6A)- fees/royalty for technical services to notified, exemption of Section 10(6C)- royalties in case of Section 44D- see ‘Aircraft’- tax on dividends, royalty and technical service fees Section 115AForeign exchange, changes in rate of- special provisions consequential to Section 43AForeign Institutional Investors Section 115AD- deduction of tax at source from Section 196DForest produce- collection of tax at source Section 206CFranchises- block of assets Section 2(11)- depreciation on Section 32Free Trade Zone- definition of Section 10A, Expln. 2(v)- income of industrial units in, exemption of Section 10AFurniture- block of assets Section 2(11)- depreciation on Section 32- not a plant Section 43(3)Gambling- tax on income from Section 115BB- winnings from, chargeable as income Section 2(24)(ix)- winnings from, chargeable as ‘income from other sources’ Section 56(2)(ib)Generator or transmission or distribution of power- exemption to income of subsidiary company by way of grant, etc., received from Indian holdingcompany engaged in Section 10(40)- exemption to income arising from transfer of capital assets of undertaking engaged in Section10(41)Gift- as income Sections 2(xiii), 10(39)- chargeable as income from other sources Section 56(2)(v)/(vi)/(vii)/(viia)- cost of acquisition in case of Section 49- transfer under, transactions not regarded as ‘transfer’ Section 47(iii)Global depository receipts Sections 115AC, 115ACA & 196CGoan spouses- apportionment of income Section 5AGold bonds- not a capital asset Section 2(14)(iv)Gold Deposit Bonds- interest on, exemption to Section 10(15)(vi)