India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1116Scrap- collection of tax at source Section 206CSearch & seizure- application of seized or requisitioned asset Section 132B- assessment in case of Sections 153A to 153D- penalty where search has been initiated Section 271AA- power to call for information Section 133- requisition of books of account Section 132A- search & seizure Section 132- see ‘Block assessment’Securities- capital gains on transfer of, exemption to Sections 10(38), 111A- securities lending scheme, transactions not regarded as ‘transfer’ Section 47(xv)Securities transaction tax Sections 10(38), 36(1)(xv), 88ESelf-assessment Section 140ASenior Citizens Savings Scheme- investment in, deduction u/s 80C Section 80C(2)(xxiii)Service of notice Sections 282 to 284 & Section 292BBSettlement Commission- abatement of proceedings Section 245HA- application for settlement of cases Section 245C- bar on subsequent application for settlement Section 245K- constitution of Sections 245B, 245BB, 245BC- credit for tax paid in case of abatement of proceedings Section 245HAA- decision to be by majority Section 245BD- definitions Section 245A- immunity from prosecution/penalty Section 245H- inspection, etc., of reports Section 245G- jurisdiction and powers of Section 245BA- order of Settlement Commission to be conclusive Section 245-I- powers of Section 245F- procedure for settlement Section 245D- procedure of Sections 245BD, 245F- proceedings deemed to be judicial proceedings Section 245L- provisional attachment to protect revenue Section 245DD- recovery of sums due under settlement Section 245J- reopening of completed proceedings Section 245EShares- conversion of bonds/debentures, etc., into shares/debentures, transactions not regarded as‘transfer’ Section 47(x)- exemption to, income arising from transfer of long-term asset being shares listed on stock exchangeSection 10(36)- capital gains arising from transfer of Sections 10(38), 111A- gifts of Section 56(2)(viia)Ship- deduction in respect of Section 80-IB(6)Shipping business- in case of non-resident Sections 44B, 172Shipping business, reserves for Section 33ACShipping companies- special provisions relating to Sections 115V to 115VZC