India - Income Tax Act 2010 - Saarc

1.1115 SUBJECT INDEXRoute permits- cost of acquisition of Section 55(2)(a)Royalties- deduction in respect of Sections 80-O, 80QQA, 80QQB, 80RRB- deemed to accrue or arise in India Section 9(1)(vi)- in case of artists/authors Section 180- in case of foreign companies Section 44D- in case of non-residents Section 44DA- paid outside India, disallowance of Section 40(a)(i)- see ‘Foreign company’Rubber Board- income of, exemption to Section 10(29A)(b)Rubber manufacturer- subsidy to, exemption of Section 10(31)Ruler’s palace- exemption to Section 10(19A)Rules- powers to make Section 295- to be laid before Parliament Section 296Rural development programme, expenditure for Section 35CCASAARC fund- income, exemption to Section 10(23BBC)Salaries- chargeable as Section 15- deduction of tax at source from Section 192- deductions from Section 16- entertainment allowance Section 16(ii)- tax on employment Section 16(iii)- deemed accrual of Section 9(1)(ii)/(iii)- definition of Section 17(1)- foreign allowances or perquisite paid by Government to its employees posted abroad, exemptionqua Section 10(7)- see also ‘Perquisites’/‘Profits in lieu of salary’- payable outside India, disallowance of Sections 40(a)(iii), 58(iii)- relief when salary is paid in arrears or in advance Section 89- return to employer Section 139(1A)- standard deduction Section 16(i)Scheduled Castes/Tribes/Backward Classes- income of Central/State financial bodies, for promoting interests of, exemption to Section 10(26B)- income of co-operative societies formed for promoting interest, exemption to Section10(27)- income of members of Scheduled Tribes, exemption to Section 10(26)Scholarship- exemption of Section 10(16)Scientific/Industrial research- deduction in respect of Section 80-IB(8)/(8A)Scientific research- definition of Section 43(4)Scientific research association- See ‘Research association’Scientific research expenditure- allowability of Section 35- profits deemed on sale of assets relating to Section 41(3)