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D.—Profits and gains of business or profession
[Reserves for shipping business
[Rehabilitation allowance
[Expenditure on acquisition of patent rights or copyrights
[Expenditure on know-how
Amounts not deductible
Profits chargeable to tax
[Withdrawal of exemption in certain cases
Advance money received
[Limit on deductions under sections 80C, 80CCC and 80CCD
[Deduction in respect of health insurance premia
87A. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]
[Rebate in respect of securities transaction tax
[Tax in the case of block assessment of search cases
[Tax on profits and gains of life insurance business
[Tax on non-resident sportsmen or sports associations
[Anonymous donations to be taxed in certain cases
Special provisions relating to certain companies
Calculation in case of joint operation, etc
General exclusion of deduction and set off, etc
Chargeable gains from transfer of tonnage tax assets
Exclusion from provisions of section 115JB
Method and time of opting for tonnage tax scheme
Transfer of profits to Tonnage Tax Reserve Account
Effect of temporarily ceasing to operate qualifying ships
Exclusion from tonnage tax scheme
Power to inspect registers of companies 134.The 73
[Method of accounting in certain cases
[Sanction for issue of notice
[Assessment in case of search or requisition
Assessment of income of any other person 153C.80
Intimation of assessment of firm
Assessment of undisclosed income as a result of search
Computation of undisclosed income of the block period
Procedure for block assessment
Undisclosed income of any other person
Time limit for completion of block assessment
Certain interests and penalties not to be levied or imposed
[Levy of interest and penalty in certain cases
[Authority competent to make the block assessment
Application of other provisions of this Act
[Chapter not to apply after certain date
A.—Legal representatives
Liability of representative assessee
Right of representative assessee to recover tax paid
[Charge of tax where share of beneficiaries unknown
Right of executor to recover tax paid
Succession to business otherwise than on death
[Provisions applicable to past assessments of firms
[Income in respect of units.90
[Income payable “net of tax”.18
[Income of Foreign Institutional Investors from securities.35
Certificate for deduction at lower rate 197.37
Duty of person deducting tax
[Processing of statements of tax deducted at source
Consequences of failure to deduct or pay.92a 201.93
[Tax deduction and collection account number
[Furnishing of statement of tax deducted
Meaning of “person responsible for paying”
[Requirement to furnish Permanent Account Number
[Tax collection account number
[Liability for payment of advance tax
Computation of advance tax 209.11
[Instalments of advance tax and due dates.25
When assessee deemed to be in default
Certificate to Tax Recovery Officer7
[Tax Recovery Officer by whom recovery is to be effected
Other modes of recovery
Recovery through State Government
Recovery by suit or under other law not affected
Interest for defaults in furnishing return of income
[Interest for defaults in payment of advance tax
[Interest for deferment of advance tax
[Interest on excess refund
Procedure on receipt of an application under section 245C.83
[Abatement of proceeding before Settlement Commission
Advance ruling to be void in certain circumstances
Revision of orders prejudicial to revenue
Tax to be paid notwithstanding reference, etc
Execution for costs awarded by Supreme Court
[Amendment of assessment on appeal
Exclusion of time taken for copy97
[Registration of certain transactions
Vesting of property in Central Government
Payment or deposit of compensation
Assistance by Valuation Officers
Powers of competent authority
Chapter not to apply to transfers to relatives
[Mode of repayment of certain loans or deposits61
Restrictions on transfer of immovable property
Payment or deposit of consideration
Order of appropriate authority to be final and conclusive
[Failure to furnish returns of income
[Presumption as to culpable mental state
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Income Tax Act 2010

Income Tax Act 2010

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Published by Kailash Ratnoo

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Published by: Kailash Ratnoo on Oct 10, 2011
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