India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1120Trade Union- income of, exemption to Section 10(24)- return of income by Section 139(4C)Transfer- definition of Section 2(47)- transaction not regarded as Section 47/47ATransfer, irrevocable Sections 62, 63Transfer of assets- for benefit of spouse, etc. Section 64Transfer of assets, by persons to avoid tax Section 175Transfer of income where there is no transfer of assets Section 60Transfer, revocable Sections 61, 63Transfer pricing Sections 92 to 92F, 144CTransfers, certain to be void Section 281Transport business- deduction of tax at source from Section 194C- special provisions for Sections 44AD, 44AE, 73ATravel agent- deduction in respect of Section 80HHDTrusts- cases where part of, income is chargeable Section 165- discretionary trust Section 164- oral Section 164A- representative assessee Section 160- transfer under revocable/irrevocable, cost of acquisition in case of Section 49- transfer under, transaction not regarded as ‘transfer’ Section 47(iii)Undisclosed investment Section 69BUnexplained expenditure Section 69CUnexplained investments Section 69Unexplained money Section 69AUTI- equity linked saving scheme Section 80CCB- income in respect of units of, deduction of tax at source Section 194K- income in respect of units of, in case of non-residents, deduction of tax at sourceSection 196A- income from units of, exemption of Section 10(33) and 10(35)- repurchase of units by, deduction of tax at source from Section 194F- see ‘Offshore fund’/‘Pension Fund’- special provisions relating to tax on distributed income Sections 115R to 115T- tax on income from units of open ended equity oriented funds of Section 115BBB- units, difference between repurchase price and capital value, chargeable as capital gains Section45(6)Uttaranchal- see Schedules XIII & XIVUniversity- income of, exemption to Section 10(23C)(iiiab)/(iiiad)/(vi)