India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1108- sportsmen/sports associations Section 194E- sportsmen/sports associations, tax on Section 115BBA- tax on income from bonds/shares purchased in foreign currency or capital gains arising from theirtransfer Section 115AC- transfer between, outside India, transactions not regarded as ‘transfer’ Section 47(viia)- units of UTI, etc., deduction of tax at source Section 196ASpecial provisions relating to certain income of- benefit under scheme to be available in certain cases even after assessee become resident Section115H- capital gains on transfer of foreign exchange assets not to be charged in certain cases Section 115F- definition of- convertible foreign exchange Section 115C(a)- foreign exchange asset Section 115C(b)- investment income Section 115C(c)- long-term capital gains Section 115C(d)- non-resident Indian Section 115C(e)- specified asset Section 115C(f)- non-application of scheme, if assessee so chooses Section 115-I- tax on investment income and long-term capital gains Section 115E- return of income not to be filed in certain cases Section 115G- special provisions for computation of total income of Section 115D- see also ‘Transfer Pricing’North Eastern Development Finance Corporation Ltd.- exemption to Section 10(23BBF)North Eastern Region, industrial undertakings in- income of, exemption to Section 10C- deductions to Sections 80-IC, 80-IE- see also Schedules XIII & XIVNot ordinarily resident Section 6(6)Notice- deemed to be valid in certain circumstances Section 292C- issue of, where income has escaped assessment Section 148- sanction for issue of Section 151- service of Section 282- service of in case of discontinued business Section 284- service of when HUF is disrupted or firm dissolved Section 283- time limit for Section 149Notice of demand Section 156Notifications- to be laid before Parliament Section 296Offshore Banking Units- deduction in respect of incomes of Section 80LAOffshore funds- deduction of tax at source from Section 196B- tax on income from units purchased in foreign currency or capital gains arising from their transferSection 115ABOffences and prosecutions- abetment of false returns Section 278- by companies Section 278B- by HUF’s Section 278C