India - Income Tax Act 2010 - Saarc

1.1107 SUBJECT INDEXMonuments preservation- charitable purpose Section 2(15)Motor car- depreciation on Section 32(1)Multiplex theatre- deductions to Section 80-IB(7A)Mutual funds- equity linked saving scheme Section 80CCB- income in respect of units, deduction of tax at source Section 194K- income in respect of units of, in case of non-residents, deduction of tax at source from Section 196A- income of, exemption to Section 10(23D)- income from units of, exemption to Section 10(35)- repurchase of units by, deduction of tax at source from Section 194F- see ‘Offshore Fund’/‘Pension Fund’- special provisions relating to tax on distributed income of Sections 115R to 115T- tax on income from units of open ended equity oriented funds of Section 115BBB- units, difference between repurchase price and capital value, chargeable as capital gains Section45(6)National foundation for communal harmony- income received on behalf of, exemption to Section 10(23C)(iiia)National Saving Scheme- deduction in respect of Section 80CCA- deduction of tax at source from Section 194EENational Tax Tribunal- definition of Section 2(29D)- effect of decisions of Section 260News agency- income of, exemption to Section 10(22B)- return of income by Section 139(4C)New Pension System Trust- exemption to Section 10(44)Non-compete fees- receipts in nature of Section 28(va)Non-residentGeneral- agent of Sections 160, 163- aircraft, business of operation of Section 44BBA- avoidance of income-tax by transactions, resulting in transfer of income to Section 93- avoidance of tax by certain transactions in securities Section 94- consultant, exemption to Section 10(8A)/(8B)/(9)- deduction of tax at source from Section 195- definition of Section 2(30)- exemption qua, tax paid by employer/Government of India, etc., on income derived Section 10(6B)- head office expenditure in case of Section 44C- income from transactions with, how computed in certain cases Section 92- interest income of, exemption qua Section 10(4), (4B)- mineral oil, business for prospecting, etc. Section 44BB- recovery of tax in respect of from his asset Section 173- royalty in case of Section 44DA- shipping business of Sections 44B, 172