India - Income Tax Act 2010 - Saarc

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DIVISION FOURSecuritiesTransaction Tax
SECURITIES TRANSACTION TAXArrangement of SectionsSECTIONPAGESECURITIES TRANSACTION TAX96. Extent, commencement and application 4.597. Definitions 4.598. Charge of securities transaction tax 4.699. Value of taxable securities transaction 4.7100. Collection and recovery of securities transaction tax 4.8101. Recognised stock exchange or Mutual Fund to furnishprescribed return 4.8102. Assessment 4.9103. Rectification of mistake 4.9104. Interest on delayed payment of securities transaction tax 4.10105. Penalty for failure to collect or pay securities transaction tax 4.10106. Penalty for failure to furnish prescribed return 4.11107. Penalty for failure to comply with notice 4.11108. Penalty not to be imposed in certain cases 4.11109. Application of certain provisions of Act 43 of 1961 4.11110. Appeals to Commissioner of Income-tax (Appeals) 4.11111. Appeals to the Appellate Tribunal 4.11112. False statement in verification, etc. 4.12113. Institution of proceedings 4.12113A. Chapter VII not to apply in certain cases 4.12114. Power to make rules 4.12115. Power to remove difficulties 4.134.3
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DIVISION ONEIncome-taxAct, 1961
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I-7 ARRANGEMENT OF SECTIONSSECTIONP
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I-9 ARRANGEMENT OF SECTIONSSECTIONP
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I-11 ARRANGEMENT OF SECTIONSSECTION
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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1.7 CH. I - PRELIMINARY S. 2(14)(c)
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1.9 CH. I - PRELIMINARY S. 2(18)(ii
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1.11 CH. I - PRELIMINARY S. 2(19AA)
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1.13 CH. I - PRELIMINARY S. 2(22)86
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1.15 CH. I - PRELIMINARY S. 2(23)th
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1.19 CH. I - PRELIMINARY S. 2(26)33
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1.21 CH. I - PRELIMINARY S. 2(29BA)
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1.23 CH. I - PRELIMINARY S. 2(37A)(
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1.25 CH. I - PRELIMINARY S. 2(42A)u
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1.27 CH. I - PRELIMINARY S. 2(42A)d
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1.29 CH. I - PRELIMINARY S. 2(48)or
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1.31 CH. II - BASIS OF CHARGE S. 5p
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1.33 CH. II - BASIS OF CHARGE S. 65
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1.35 CH. II - BASIS OF CHARGE S. 9I
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1.37 CH. II - BASIS OF CHARGE S. 9(
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1.39 CH. II - BASIS OF CHARGE S. 98
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1.41 CH. III - INCOMES WHICH DO NOT
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1.101 CH. III - INCOMES WHICH DO NO
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1.143 CH. IV - COMPUTATION OF TOTAL
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1.301 CH. IV - COMPUTATION OF INCOM
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1.355 CH. V - INCOME OF OTHER PERSO
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1.361 CH. VI - AGGREGATION OF INCOM
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1.379 CH. VI-A - DEDUCTIONS - GENER
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1.383 CH. VI-A - DEDUCTIONS IN RESP
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S. 80G I.T. ACT, 1961 1.40630[(iiih
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S. 80G I.T. ACT, 1961 1.410purposes
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S. 80GGA I.T. ACT, 1961 1.41281[Ded
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S. 80HHA I.T. ACT, 1961 1.41813[(9A
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S. 80HHB I.T. ACT, 1961 1.420notifi
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S. 80HHBA I.T. ACT, 1961 1.424below
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S. 80HHC I.T. ACT, 1961 1.42654[(1B
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S. 80HHC I.T. ACT, 1961 1.430House
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S. 80HHD I.T. ACT, 1961 1.43295[(ba
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S. 80HHE I.T. ACT, 1961 1.43834[Ded
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S. 80-I I.T. ACT, 1961 1.448of the
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S. 80-IB I.T. ACT, 1961 1.470Delhi
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S. 80-IB I.T. ACT, 1961 1.474Explan
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S. 80-IB I.T. ACT, 1961 1.476(iii)
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S. 80U I.T. ACT, 1961 1.508(h) “t
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S. 80V I.T. ACT, 1961 1.5102 of the
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S. 88 I.T. ACT, 1961 1.512Deduction
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S. 88 I.T. ACT, 1961 1.514Provided
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S. 88C I.T. ACT, 1961 1.522of premi
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S. 92A I.T. ACT, 1961 1.530expense
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S. 92C I.T. ACT, 1961 1.532of assoc
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S. 92D I.T. ACT, 1961 1.534order of
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S. 115VA I.T. ACT, 1961 1.580Defini
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S. 132 I.T. ACT, 1961 1.622the 1st
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S. 132 I.T. ACT, 1961 1.624(6) 4 [*
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S. 142 I.T. ACT, 1961 1.66254[Provi
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S. 143 I.T. ACT, 1961 1.666serve on
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S. 153 I.T. ACT, 1961 1.680and any
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S. 187 I.T. ACT, 1961 1.734(4) Wher
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S. 206 I.T. ACT, 1961 1.778maintain
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S. 211 I.T. ACT, 1961 1.794Due date
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 245A I.T. ACT, 1961 1.828Provide
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.848Commissi
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 249 I.T. ACT, 1961 1.854irrespec
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271 I.T. ACT, 1961 1.908order co
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 288 I.T. ACT, 1961 1.946sub-sect
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 293A I.T. ACT, 1961 1.950Bar of
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S. 295 I.T. ACT, 1961 1.952Power to
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S. 296 I.T. ACT, 1961 1.95445[(mm)
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S. 297 I.T. ACT, 1961 1.956are pend
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R. 5 I.T. ACT, 1961 1.958THE FIRST
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R. 1 I.T. ACT, 1961 1.960Interpreta
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R. 8 I.T. ACT, 1961 1.962(c) by arr
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R. 14 I.T. ACT, 1961 1.964(a) (in t
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R. 24 I.T. ACT, 1961 1.966to the of
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R. 29 I.T. ACT, 1961 1.968(i) in th
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R. 41 I.T. ACT, 1961 1.970Seizure b
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R. 51 I.T. ACT, 1961 1.972Irregular
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R. 59 I.T. ACT, 1961 1.974of sale h
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R. 66 I.T. ACT, 1961 1.976(b) an ap
Page 1010 and 1011:
R. 69 I.T. ACT, 1961 1.9789[Time li
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R. 76 I.T. ACT, 1961 1.980or some s
Page 1014 and 1015:
R. 83 I.T. ACT, 1961 1.982(2) Where
Page 1016 and 1017:
R. 92 I.T. ACT, 1961 1.984Penalties
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R. 2 I.T. ACT, 1961 1.986THE FOURTH
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R. 4 I.T. ACT, 1961 1.988(b) the co
Page 1022 and 1023:
R. 8 I.T. ACT, 1961 1.990(b) so as
Page 1024 and 1025:
R. 11 I.T. ACT, 1961 1.992to employ
Page 1026 and 1027:
R. 2 I.T. ACT, 1961 1.994Government
Page 1028 and 1029:
R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031:
R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033:
R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035:
Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1036 and 1037:
Item 13 I.T. ACT, 1961 1.10042. Iro
Page 1038 and 1039:
I.T. ACT, 1961 1.10067. Gramophones
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Item 17 I.T. ACT, 1961 1.1008PART B
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Item 19 I.T. ACT, 1961 1.1010S. No.
Page 1044 and 1045:
Item 13 I.T. ACT, 1961 1.1012(ii) A
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Item 10 I.T. ACT, 1961 1.1014PART C
Page 1048 and 1049:
APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051:
1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053:
1.1021 APPENDIX(14) The provisions
Page 1054 and 1055:
1.1023 APPENDIXin force, and may, b
Page 1056 and 1057:
1.1025 APPENDIXequity shares, exerc
Page 1058 and 1059:
1.1027 APPENDIXregistered under the
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1.1029 APPENDIX(9) Upon the revocat
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1.1031 APPENDIX(9) Where a company
Page 1064 and 1065:
1.1033 APPENDIXconducted in such ma
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1.1035 APPENDIX(i) where such publi
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1.1037 APPENDIX(3) Where a notice g
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1.1039 APPENDIX(ii) directs that th
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1.1041 APPENDIX64. The Madras Chrom
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1.1043 APPENDIX153. Shri Navrathana
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1.1045 APPENDIX225. Sri Annamalai B
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1.1047 APPENDIX277. Vaitheeswaranko
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1.1049 APPENDIX327. Veer Mutual Ben
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1.1051 APPENDIX(i) (a) The turnover
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1.1053 APPENDIX(xi)(xii)(xiii)shown
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1.1055 APPENDIXparts and components
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1.1057 APPENDIXprofits of which, he
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1.1059 APPENDIXSECTION 360 OF CODE
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1.1061 APPENDIXSECTION 1 OF EMPLOYE
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1.1063 APPENDIXsuch conditions as t
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1.1065 APPENDIXFifth - Every juryma
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1.1067 APPENDIX(2) The factors refe
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1.1069 APPENDIXSECTION 43 OF LIFE I
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1.1071 APPENDIX(h) “multiple disa
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1.1073 APPENDIX(r) “mental retard
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1.1075 APPENDIX(h) “securities”
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1.1077 APPENDIX(ii) any other compa
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1.1079 APPENDIXperson in favour of
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1.1081 APPENDIXMedical facilities f
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I.T. ACT, 1961 1.1084- interest for
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I.T. ACT, 1961 1.1086Audit, compuls
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I.T. ACT, 1961 1.1088Business expen
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I.T. ACT, 1961 1.1090Certificate pr
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I.T. ACT, 1961 1.1092Contractors/Su
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I.T. ACT, 1961 1.1094- corporation
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I.T. ACT, 1961 1.1096- royalty, etc
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I.T. ACT, 1961 1.1098Expenditure in
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I.T. ACT, 1961 1.1100- not a capita
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I.T. ACT, 1961 1.1102Income-tax aut
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I.T. ACT, 1961 1.1104- associated e
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I.T. ACT, 1961 1.1106- tax on Secti
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I.T. ACT, 1961 1.1108- sportsmen/sp
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I.T. ACT, 1961 1.1110- expenditure
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I.T. ACT, 1961 1.1112Probation of O
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I.T. ACT, 1961 1.1114Rent- deductio
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I.T. ACT, 1961 1.1116Scrap- collect
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I.T. ACT, 1961 1.1118Step child- wh
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I.T. ACT, 1961 1.1120Trade Union- i
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DIVISION TWOFinanceAct, 2010
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FINANCE ACT, 2010 2.4SECTIONPAGE18.
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*FINANCE ACT, 2010An Act to give ef
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2.9 CH. II - RATES OF INCOME-TAX S.
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2.11 CH. II - RATES OF INCOME-TAX S
Page 1162 and 1163: 2.13 CH. III - DIRECT TAXES - INCOM
Page 1176 and 1177: 2.27 CH. III - DIRECT TAXES - WEALT
Page 1178 and 1179: 2.29 INCOME-TAX Sch. I(II) In the c
Page 1180 and 1181: 2.31 RATES FOR TDS IN CERTAIN CASES
Page 1188 and 1189: 2.39 RATES FOR CHARGING INCOME-TAX
Page 1190 and 1191: 2.41 RULES FOR COMPUTATION OF NET A
Page 1196 and 1197: NATIONAL TAX TRIBUNAL ACT, 2005Arra
Page 1198 and 1199: NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201: 3.7 CH. II - ESTABLISHMENT OF NATIO
Page 1202 and 1203: 3.9 CH. II - ESTABLISHMENT OF NATIO
Page 1204 and 1205: 3.11 CH. III - JURISDICTION, POWERS
Page 1206 and 1207: 3.13 CH. III - JURISDICTION, POWERS
Page 1208 and 1209: 3.15 AMENDMENT OF CERTAIN ENACTMENT
Page 1210 and 1211: 3.17 AMENDMENT OF CERTAIN ENACTMENT
Page 1214 and 1215: SECURITIES TRANSACTION TAX*CHAPTER
Page 1216 and 1217: 4.7 CH. VII OF FINANCE (NO. 2) ACT,
Page 1218 and 1219: 4.9 CH. VII OF FINANCE (NO. 2) ACT,
Page 1220 and 1221: 4.11 CH. VII OF FINANCE (NO. 2) ACT
Page 1222: 4.13 CH. VII OF FINANCE (NO. 2) ACT
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India - Income Tax Act 2010 - Saarc

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