India - Income Tax Act 2010 - Saarc

1.1103 SUBJECT INDEXInspector of Income-tax- definition of Section 2(28)Insurance business- computation of profits of Section 44, Sch. I- profits & gains of chargeable as income Section 2(24)(vii)Insurance commission- deduction of tax at source from Section 194DInsurance compensation- chargeable as capital gains Section 45(1A)- see also ‘Life Insurance Policy’Insurance premium- deduction of Sections 30, 31, 36(1)(i)/(ia)/(ib)Insurance Regulatory and Development Authority- exemption to income of Section 10(23BBE)Insurer- definition of Section 2(28BB)Intangible assets- block of assets Section 2(11)- depreciation on Section 32Inter-corporate dividends- deductions for Section 80MInternational Financial Services Centre- deduction in respect of income of Section 80LAInterest- deduction of tax at source from Section 193/194A- deemed to accrue or arise in India Section 9(1)(v)- definition of Section 2(28A)- disallowance of Sections 40(a)(ia), 43B(d)/(e)- exemption to Section 10(4), 10(15)- payable outside, disallowance of Sections 40(a)(i), 58(ii)- refund, on delayed refund Sections 243, 244, 244A- refund, on excess refund Section 234D- see ‘Interest on borrowed capital’Interest on borrowed capital- deduction of Section 36(1)(iii)Interest on securities- chargeable as ‘income from other sources’ Section 56(2)(id)- deduction of tax at source from Section 193- definition of Section 2(28B)Interest, penal- advance tax, default in payment of Section 234B- advance tax, deferment of Section 234C- deduction of tax at source, consequence of failure to deduct or pay Section 201- return of income, default in furnishing Section 234AInternational Sporting Event- see ‘Sporting event’International transactions- accountant, meaning of Section 92F(i)- arm’s length price, computation of Section 92C- arm’s length price, meaning of Section 92F(ii)