India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1118Step child- whether a ‘child’ Section 2(15B)Stock exchange- demutualisation/corporatisation/effect of Sections 2(42A), 47(xiii), 47(xiiia)- membership of, transactions not regarded as ‘transfer’ Section 47(xi), 47(xiii), 47(xiiia)Stock-in-trade- conversion of capital asset into, chargeable as capital gains Section 45(2)- not capital asset Section 2(14)(i)Subsidiary Company- transfer to holding company, cost of acquisition in case of Section 49- transfer to holding company, transactions not regarded as ‘transfer’ Section 47(v)Succession- cost of acquisition in case of Section 49- to business otherwise on death Section 170Superannuation fund (approved)- contribution to Sch. IV, Part B- contribution to, disallowance of Section 43B(b)- definition of Section 2(6)- payments from, exemption of Section 10(13)- perquisites Section 17(2)(vii)- see ‘Retirement Benefit Fund’- deductions Section 80CSupreme Court- appeals to Section 261- effect of decisions of Section 260- execution for cost awarded by Section 266- hearing before Section 262- statement of case to in certain cases Section 257Survey Section 133ASweat equity shares- as perquisites Section 17Tangible assets- block of assets Section 2(11)- depreciation on Section 32Tax- deduction of Section 30- definition of Section 2(43)- determination of, where total income includes income on which no tax is payableSection 110- disallowance of Sections 40(a)(ii), 43B(a)- rounding off of Section 288B- to be paid notwithstanding reference, etc. Section 265Tax clearance certificate Section 230Tax collection account number Section 206CATax credit certificate- definition of Section 2(43A)Tax Deduction/Collection Account Number Section 203ATax on employment Section 16(iii)