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India - Income Tax Act 2010 - Saarc

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I.T. ACT, 1961 1.1112Probation of Offenders <strong>Act</strong> Section 292AProfession- definition of Section 2(36)Professional associations- income of, exemption to Section 10(23A)- return of income by Section 139(4C)Professional fees- deduction of tax at source from Section 194J- disallowance of Section 40(a)(ia)Profits in lieu of salary Section 17(3)Provident fund- contribution to, disallowance of Section 43B(b)- contributions to, deduction of Section 36(1)(iv), Sch. IV, Part A- contributions to, deductions Section 80C- income deemed to be received Section 7- payments from, disallowance of Section 40(a)(iv)- payments from, exemption of Section 10(11), 10(12)- see ‘Retirement Benefit Fund’- tax on accumulated balance of Section 111Public companies- special provision in case of Section 43DPublic financial institution- bad debts, deduction of Section 36(1)(viia)- exchange risk premium received by, exemption of Section 10(14A)- special provisions in case of Section 43D- sum paid by way of contribution to credit guarantee fund trust for small industriesSection 36(1)(xiv)Public policy- payments opposed to, deduction of Section 37(1), Expln.Public provident fund- deduction in respect of Section 80CPublic sector company- definition of Section 2(36A)Public servant- definition of Section 2(37)Publishers- deduction in respect of Section 80QPurchase of immovable property by Government- appropriate authority for Section 269UB- chapter not to apply to certain transfers Section 269UO- chapter not to apply to transfers effected after 1-7-2002 Section 269UP- commencement of Chapter Section 269U- consideration for purchase Section 269UF- definitions of certain expressions Section 269UA- immunity to transferor Section 269UM- order of purchase Section 269UD- order to be final and conclusive Section 269UN- payment/deposit of consideration Section 269UG- powers of appropriate authority Section 269UI- rectification of mistakes Section 269UJ- restriction on registration of documents Section 269UL

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