India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1104- associated enterprise, meaning of Section 92A- computation of income from Section 92- enterprise, meaning of Section 92F(iii)- international transaction, meaning of Section 92B- maintenance of information Section 92D- penalties Sections 271AA, 271BA, 271G- permanent establishment, meaning of Section 92F(iiia)- report from accountant Section 92E- specified date, meaning of Section 92F(iv)Investment allowance Section 32AInvestment deposit account Section 32ABInvestor Protection Fund- exemption to income of Section 10(23EA), 10(23EC)Jammu & Kashmir- Schedule XIIIJewellery- as capital asset Section 2(14)(ii)- definition of Section 2(14)(ii), Expln.Joint Commissioner- definition of Section 2(28C)- powers of Section 135Joint Commissioner, power of, to issue direction in certain cases Section 144AJoint Director- definition of Section 2(28D)Judges- pension to, deemed to accrue or arise in India Section 9(2)Keyman insurance policy- definition of Section 10(10D), Expln.- sum received under, business income, chargeable as Section 28(vi)- sum received under, chargeable as income Section 2(24)(xi)- sum received under, chargeable as income from other sources Section 56(2)(iv)Khadi & Village Industries Board- income of, exemption to Section 10(23BB)Khadi Village Industries- income of institution existing solely for development of, exemption of Section 10(23B)- return of income by Section 139(4C)Know-how- consideration for Section 180A- expenditure on Section 35ABLadakh- resident of, income of, exemption to Section 10(26A)Leave encashment- business disallowance Section 43B(f)- exemption of Section 10(10AA)Leave travel concession- exemption of Section 10(5)Legal representative- assessment of Section 159- definition of Section 2(29)