India - Income Tax Act 2010 - Saarc

1.1121 SUBJECT INDEX- return of income by Section 139(4C)- see also ‘Deductions’Valuation Officer- estimate by, in certain cases Section 142A- reference to Section 55AValuer- appearance by authorised, in certain matters Section 287AVehicle- depreciation on Section 32(1)Venture capital fund- income of, exemption to Section 10(23F), (23FA), (23FB)- income distributed by, special provisions relating to Section 115UVocation- definition of Section 2(36)Voluntary retirement, payment received on- exemption of Section 10(10C)Voluntary retirement scheme- amortisation of expenses incurred on Section 35DDAWarehousing facilities- deduction in respect of expenditure on specified business Sections 35AD, 73AWealth-tax- disallowance of Section 40(a)(iia)Wills- cost of acquisition in case of Section 49- transfer under, transactions not regarded as ‘transfer’ Section 47(iii)Wood articles, exemption for export of Section 10BAWorks of art- transfer of, transactions not regarded as ‘transfer’ Section 47(ix)World heritage site- hotels in, deduction u/s 80-ID Section 80-ID(2)(iii)Written down value- definition of Section 43(6)Y2K- expenses for, deduction of Section 36(1)(xi)Zero coupon bonds Section 36(1)(iiia)Zero tax companies Section 115J- see also ‘Minimum alternate tax’