India - Income Tax Act 2010 - Saarc

1.1111 SUBJECT INDEX- definition of Section 17(2)- fringe benefits Section 17(2)(viii)- medical benefits Section 17(2)(viii), proviso- rent free accommodation Section 17(2)(i)/(ii)- sweat equity shares Section 17(2)(vi)- tax on, met by employer, exemption to Section 10(10CC)- value of benefit or perquisite arising from business or exercise of profession, business income,chargeable as Section 28(iv)Person- definition of Section 2(31)Person who has a substantial interest in the company- definition of Section 2(32)Person with disability- deduction in respect of Section 80U- medical treatment of, deduction in respect of Section 80DDPersonal effect- not a capital asset Section 2(14)(ii)Persons leaving India- assessment of Section 174Photographs/prints- transfer of, transactions not regarded as ‘transfer’ Section 47(ix)Physically handicapped- salary to, deduction of Section 36(1)(iia)Plant- block of assets Section 2(11)- definition Section 43(3)- depreciation on Section 32Playwrights- deduction in respect of Section 80RRPolitical parties- contributions to, deduction for Sections 80GGB, 80GGC- incomes of Section 13A- see also ‘Electoral Trust’Portuguese spouses- apportionment of income Section 5APost Office Time Deposit- investment in, deduction under section 80C Section 80C(2)(xxiv)Power- see ‘Generation or transmission or distribution of power’Preliminary expenses, amortisation of Section 35DPrescribed- definition of Section 2(33)Presumption as to assets, books of account, etc. Section 292CPresumptive taxation of certain business Section 44ADPrevious year- definition of Sections 2(34), 3, Sch. XPrime Minister’s Fund- income received on behalf of, exemption to Section 10(23C)(i) to (iii)- see also ‘Deductions’Principal officer- definition of Section 2(35)