India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1100- not a capital asset Section 2(14)(vi)Goodwill- cost of acquisition of Section 55(2)(a)Gratuity- disallowance of Section 40A(7)- exemption of Section 10(10)Gratuity fund, approved- contribution to, disallowance of Section 43B(b)- contributions to, deduction of Section 36(1)(v), Sch. IV, Part C- definition of Section 2(5)Guardian Section 160Head office expenditure- definition of Section 44C, Expln. (iv)- in case of non-residents Section 44CHealth insurance premium- deduction in respect of Section 80DHigh Court- definition of Section 269- reference to Section 256High Court, appeals to- appeals to Section 260A- case to be heard by not less than two judges Section 260B- filing of appeals by income-tax authorities Section 268AHigher education- deduction in respect of interest on loan taken for Section 80EHighway project- deduction in respect of Section 80-IA(6)Himachal Pradesh- see Schedules XIII & XIVHindu undivided family- a person Section 2(31)- assessment after partition Section 171- offences by Section 278C- partial partition, cost of acquisition in case of Section 49- partial partition, special provision for cost of acquisition in case of Section 43C- partition of, transactions not regarded as transfer of Section 47(i)- residential status Section 6(2)- service of notice Section 283- sum received by member of, exemption of Section 10(2)- throwing of self-acquired property in family hotchpot Section 64(2)- throwing of self-acquired property in family hotchpot, cost of acquisition in case ofSection 49Holding company- transfer to subsidiary company, cost of acquisition in case of Section 49- transfer to subsidiary, transactions not regarded as ‘transfer’ Section 47(iv)Horse races- deduction of tax at source from Section 194BB- definition of Section 74A, Expln. 3- losses of Section 74A