India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1102Income-tax authorities- appointment of Section 117- Assessing Officer, jurisdiction of Section 124- authentication of notices or other documents Section 282A- Central Board of Direct Taxes Section 119- change of incumbent of an office Section 129- classes of Section 116- control of Section 118- disclosure of information respecting assessees Section 138- filing of appeals or application for reference by income-tax authority Section 268A- instructions to subordinate authorities Section 119- jurisdiction of Section 120- power of director general, etc. Section 135- power of survey Section 133A- power regarding discovery, production of evidence, etc. Section 131- power to call for information Section 133- power to collect certain information Section 133B- power to inspect registers of companies Section 134- proceedings before, to be judicial proceedings Section 136- see ‘Search & Seizure’- transfer of cases of, power to Section 127Income-tax Officer- definition of Section 2(25)Indemnity Section 290Indexed cost of acquisition- definition of Section 48, Expln. (iii)Indexed cost of improvement- definition of Section 48, Expln. (iv)India- definition of Section 2(25A)Indian company- definition of Section 2(26)Individual- a person Section 2(31)- residential status Section 6(1)Industrial Park- deduction in respect of Section 80-IA(4)Industrial undertaking- capital gains, exemption of, on transfer from urban areas Section 54G- deduction in respect of Section 80-IB(2) to (5)- in North Eastern Region, exemption of income of Section 10CInformation respecting assessees, disclosure of/publication of Sections 138, 287Infrastructure bonds- deduction in respect of subscription of Section 80CCFInfrastructure capital fund/company- definition of Section 2(26A)/(26B)Infrastructure facility- deduction in respect of Section 80-IA(4)Inheritance- cost of acquisition in case of Section 49