India - Income Tax Act 2010 - Saarc

1.1101 SUBJECT INDEX- tax on Section 115BB- winning from, chargeable as income Section 2(24)(ix)- winnings from, chargeable as ‘income from other sources’ Section 56(2)(ib)Hospital- income of, exemption to Section 10(23C)(iiiac)/(iiiae)/(via)- in rural areas, deduction for Section 80-IB(11B), section 80-IB(11C)- return of income by Section 139(4C)Hotel- deduction in respect of Section 80-IB(7)- in specified areas, deduction in respect of Section 80-ID- providing services to foreign tourist, deduction in respect of Section 80HHDHouse rent allowance- exemption of Section 10(13A)Housing projects- deduction in respect of Sections 80HHBA, 80-IA(6), 80-IB(10)Hundi, amount borrowed or repaid on Section 69DImpartible estate Section 27(iii)Import licence- sale proceeds of, business income, chargeable as Section 28(iiia)Income- accrual of Section 5- chargeable as Section 4- deemed to accrue or arise in India Section 9- deemed to be received Section 7- definition of Section 2(24)- escaping assessment Section 147- heads of Section 14- rounding off of Section 288AIncome from house property- amount not deductible Section 25- annual value, determination of Section 23- arrears of rent received, special provisions for Section 25B- chargeable as Section 22- co-owners Section 26- deductions Section 24- impartible estate Section 27(ii)- losses of Sections 71A, 71B- members of co-operative society Section 27(iii)- owner of house property Section 27(i) to (iiib)- unrealised rent, realisation of Section 25A- unrealised rent, received subsequently Section 25AAIncome from other sources- amount not deductible Section 58- chargeable as Section 56- deduction from Section 57- section 41(1) to apply Section 59Income-tax Act- Act to have effect pending legislative provision for charge of tax Section 294- short title, extent and commencement of Section 1