India - Income Tax Act 2010 - Saarc

1.1109 SUBJECT INDEX- certain offences to be non-cognisable Section 279A- cognizance of offences Section 292- compounding of offences Section 279- contravention of orders under section 132(3) Section 275A- disclosure of particulars by public servants Section 280- failure to comply with certain provisions- section 115-O Section 276B- section 178(1)/(3) Section 276A- section 194B, second proviso Section 276B- section 269UC/269UE/269UL Section 276AB- failure to furnish return of income Section 276CC- failure to furnish return of income in search cases u/s 158BC Section 276CCC- failure to pay tax collected at source Section 276BB- failure to pay tax deducted at source Section 276B- failure to produce accounts and documents Section 276D- false statement in verification Section 277- falsification of books of account, document, etc. Section 277A- fraudulent removal, concealment, transfer or delivery of property to thwart recovery of taxSection 276- power to grant immunity from prosecutions Section 278AB and Section 291- presumption as to assets, books of account, etc. Section 278D- presumption as to culpable state of mind Section 278E- Probation of Offenders Act not to apply Section 292A- proof of entries in records or documents Section 279B- prosecution to be at the instance of Chief Commissioner/Commissioner Section 279- punishment for second and subsequent offences Section 278A- punishment not to be imposed in certain cases Section 278AA- section 360 of Cr. P.C. not to apply Section 292A- wilful attempt to evade tax, etc. Section 276COfficial trustee Section 160Olympic Association, Indian Section 80G(2)(c)Paid- definition of Section 43(2)Paintings- transfer of, transactions not regarded as ‘transfer’ Sections 47(ix), 80G(2)(c)Parking lot- collection of tax at source Section 206CParliament, members of- allowance to, exemption of Section 10(17)Partner- definition of Section 2(23)- interest, salary, etc., from firm, business income, chargeable as Section 28(v)- see ‘Firm’- share of profits from firm, exemption of Section 10(2A)- working partner, definition of Section 40(b), Expln. 4Partnership- definition of Section 2(23)Patents- block of assets Section 2(11)- depreciation on Section 32