India - Income Tax Act 2010 - Saarc

1.1119 SUBJECT INDEXTax Recovery Officer- definition of Section 2(44)Tax Returns Preparers Section 139BTea Board- income of, exemption to Section 10(29A)(c)Tea development allowance Section 33ABTea manufacturer- subsidy to, exemption of Section 10(30)Teacher/Professor- deduction in respect of Section 80RTechnical know-how- block of assets Section 2(11)- consideration for Section 180A- depreciation on Section 32- expenditure on Section 35ABTechnical service fees- disallowance of Section 40(a)(i)/40(a)(ia)- deduction of tax at source from Section 194J- deemed to accrue or arise in India Section 9(1)(vii)- definition of Section 9(1)(vii), Expln. 2- paid outside India, disallowance of Section 40(a)(i)- see ‘Foreign company’Telecommunication- deduction in respect of Section 80-IA(4)- expenditure for obtaining licence to operate Section 35ABBTenancy right- cost of acquisition of Section 55(2)(a)Tendu Leaves- collection of tax at source Section 206CTobacco Board- income of, exemption to Section 10(29A)(d)Toll plaza- collection of tax at source Section 206CTotal income- aggregation of Section 66- definition of Section 2(45)- scope of Section 5Tour operator- deduction in respect of Section 80HHDTrade- definition of Section 2(13)Trade/Professional association- business income, chargeable as Section 28(iii)- deduction in case of Section 44ATrade Mark- block of assets Section 2(11)- depreciation on Section 32