India - Income Tax Act 2010 - Saarc

1.1113 SUBJECT INDEX- restriction on revocation or alteration of certain agreements Section 269UK- restriction on transfers on immovable property Section 269UC- revesting of property in transferor Section 269UH- vesting of property in Government Section 269UERate or rates in force- definition of Section 2(37A)Rates- deduction of Section 30Raw materials- not capital asset Section 2(14)(i)Reassessment- income escaping assessment Section 147- notice for Section 148- other provisions Section 152- provision for cases where assessment is in pursuance of an order on appeal, etc. Section 150- sanction for issue of notice Section 151- time limit for completion of Section 153- time limit for notice Section 149Receipt to be given Section 290Receiver Section 160Recognised provident fund- definition of Section 2(38)- tax on accumulated balance of Section 111Rectification of mistakes- apparent mistakes Section 154- other mistakes Section 155Refunds- correctness of asst. not to be questioned Section 242- form of Section 239- interest on Section 244A- interest on delayed (position prior to 1-4-1989) Section 243- interest on excess Section 234D- interest on, where no claim is needed Section 244- limitation Section 239- on appeal etc. Section 240- persons entitled to claim in certain cases Section 238- refunds Section 237- set off, against tax remaining payable Section 245Regimental fund- income received on behalf of, exemption to Section 10(23AA)Regular assessment- definition of Section 2(40)Rehabilitation allowance Section 33BRelative- definition of Section 2(41)Relief bonds- exemptions to Section 10(15)(iic)Remission or cessation of trading liability Section 41(1)Removal of difficulties Section 298