India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1114Rent- deductions in respect of Sections 30, 80GG- deduction of tax at source from Section 194-I- inseparable letting of plant/machinery/building, chargeable as ‘income from other sources’Section 56(2)(ii)/(iii)Rent free accommodation Section 17(2)(i)/(ii)Repairs- deduction of Sections 30 & 31Repeals & Savings Section 297Representative assessee- assessment of Section 160- direct assessment or recovery not barred Section 166- liability of Section 161- remedies against property of Section 167- right of, to recover tax paid Section 162- who may be regarded as agent Section 163Research association- income of, exemption to Section 10(21)- return of income by Section 139(4C)Research worker- deduction in respect of Section 80RResidential status Sections 2(42), 6Restrictive covenants, payments for Sections 2(24)(xii), 28(va)Resulting company- definition of Section 2(41A)Retail trader- special provision in case of Section 44AFRetirement benefit fund- income of, exemption to Section 10(25)Retrenchment compensation- exemption of Section 10(10B)Return of income- by whom to be signed Section 140- filing of return in electronic form Section 139D- interest for default in furnishing Section 234A- not to be invalid on certain grounds Section 292B- power of Board to dispense with furnishing documents, etc., with return Section 139C- return of income Section 139- scheme for submission of return through tax returns preparers Section 139B- see also ‘Non-resident’Return of losses Section 80Reverse Mortgage Scheme- amount received under, exemption to Section 10(43)- Capital gains, taxability of Section 47(xvi)Revision by Commissioner- of orders prejudicial to revenue Section 263- of other orders Section 264Right shares- cost of acquisition of Section 55(2)(aa)