India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 I-8SECTIONPAGE54ED. Capital gain on transfer of certain listed securities or unitnot to be charged in certain cases 1.33654F. Capital gain on transfer of certain capital assets not to becharged in case of investment in residential house 1.33754G. Exemption of capital gains on transfer of assets in cases ofshifting of industrial undertaking from urban area 1.33954GA. Exemption of capital gains on transfer of assets in cases ofshifting of industrial undertaking from urban area to anySpecial Economic Zone 1.34154H. Extension of time for acquiring new asset or depositing orinvesting amount of capital gain 1.34355. Meaning of “adjusted”, “cost of improvement” and “cost ofacquisition” 1.34355A. Reference to Valuation Officer 1.347F.—Income from other sources56. Income from other sources 1.34857. Deductions 1.35258. Amounts not deductible 1.35359. Profits chargeable to tax 1.355CHAPTER VINCOME OF OTHER PERSONS, INCLUDED INASSESSEE’S TOTAL INCOME60. Transfer of income where there is no transfer of assets 1.35561. Revocable transfer of assets 1.35562. Transfer irrevocable for a specified period 1.35563. “Transfer” and “revocable transfer” defined 1.35664. Income of individual to include income of spouse,minor child, etc. 1.35665. Liability of person in respect of income included in theincome of another person 1.360CHAPTER VIAGGREGATION OF INCOME AND SET OFF ORCARRY FORWARD OF LOSSAggregation of income66. Total income 1.36167. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 1.36167A. Method of computing a member’s share in income ofassociation of persons or body of individuals 1.36168. Cash credits 1.36269. Unexplained investments 1.36269A. Unexplained money, etc. 1.36369B. Amount of investments, etc., not fully disclosed in books ofaccount 1.363