A-22 A-23

I. THE INCOME TAX ACT, 1961 S.NO TOPICS P. NO

SHORT NOTES * 19. Best Judgement Assessment 265

S.NO TOPICS P. NO ** 20. Block of assets 165
* 21. Black money 324
** 1. Advance payment of tax 293
* 22. Bonus 127
* 2. Aggregation of income 204
* 23. Borrowed capital 158
** 3. Agricultural income 44,92
** 24. Business 149
* 4. Allowances of M.P./M.L.A. 97
* 25. Canons of taxation 1
** 5. Allowances 104
* 26. Canon of certainty 25
6. Amalgamation 49
* 27. Canon of economy 61
** 7. Annual value of house property 142
* 28. Canon of elasticity 63
8. Appellate Tribunal 311
** 29. Capital asset 50
* 9. Article 276 in the Constitution
* 30. Capital gains 175
of India 1949 28
31. Capital Receipt and Revenue
* 10. Artcile 286 of the Constitution
Receipt 66
of India 35
* 32. Casual Income 192
* 11. Article 31 C of the Constitution
* 33. Central Board of Direct Taxes 231
of India 36
34. Charitable institution 113
* 12. Assessee 13
* 35. Clubbing of income 198
* 13. Assessment year 55
36. Commerce clause, Inter State
* 14. Assets (Capital asset) 50
Commerce and taxation 39
15. Assessment of special class
37. Commutation of pension 95
of assessee 13
* 38. Composite rent 144
16. Avoidance of tax 228,321
* 39. Cost of acquisition of asset 184
* 17. Bad debt 158
* 40. Cost inflation index 184
18. Balancing charge 171
41. Deductions at source 279
 A-24 A-25
S.NO TOPICS P. NO S.NO TOPICS P. NO

42. Deduction in income from 59. Difference between Tax and Cess 8
business or profession 148 60. Difference between Deduction
* 43. Deduction in income from salaries 133 and Exemption from tax 103
* 44. Deduction in respect of medical 61. Difference between Short term and
treatment 216 Long term Capital asset 51
* 45. Deduction in the income of house ** 62. Difference between Short term
property 139 Capital gain and Long term
* 46. Deductions in profits and gains of Capital gain 181
business income 148 63. Difference between Capital receipts
47. Default in payment of tax 298 and revenue receipts 66
* 48. Definition of tax 3 64. Distribution of tax between the
* 49. Delegation of taxing power to State State and Centre 32
legislature and local bodies 28 * 65. Digressive Taxe 20
* 50. Depreciation on investments 171 ** 66. Direct and indirect taxes 17
** 51. Depreciation 165 67. Donation to certain funds 219
* 52. Development allowance 173 68. Donation to Charitable
53. Development rebate 172 Institutions 219
* 54. Difference between Previous year, 69. Donations for Scientific Research/
Financial year & Assessment year 59 Rural Development 223
55. Difference between Income * 70. Double Taxation Relief 227
Tax Act and Finance Act 2 71. Due date 252
56. Difference between Tax and Fee 6 72. Duty and Fine 9
57. Difference between Direct taxes * 73. Duty of filing returns 245
and Indirect taxes 17 * 74. E-filing 256
58. Difference between toll and tax 8 75. Electronic filing 256
 A-26 A-27

S.NO TOPICS P. NO S.NO TOPICS P. NO

76. Entertainment allowances 133 98. Irrecoverable rent 140

* 77. Escaped income 99. Leave encashment 95
(Income Escaping Assessment) 268 100. Leave travel allowance 105
78. Failure to file return of income 245 101. Legal Representative and
79. Federal base of taxing power 32 Representative Assessee 245
* 80. Free medical facility 131 * 102. Let out property 140
81. Fundamental rights and the power 103. Loan for higher education 219
of taxation 36 104. Long term capital asset and
* 82. General charging section 76 short term capital asset 51
83. Gratuity 94 * 105. Long term capital gain and Short
84. Hedging transaction 151 term capital gain 181
85. House rent allowance 104 * 106. Loss in Speculative business 208
* 86. Illegal income 11 * 107. Medical expenses for cancer
87. Immunity of State agencies/ treatment 216
instrumentalities 36 * 108. Medical Insurance Premium 216
* 88. Income 10 109. Medical treatment of handicapped
* 89. Income from other sources 192 dependents 216
* 90. Income tax Act and Finance Act 1 110. Newly established 100% export
* 91. Income Tax Appelete Tribunal 311 oriented units 100
* 92. Income tax Officer 235 * 111. No tax shall be levied or
93. Income tax return 245 collected without
* 94. Income tax portal working 269 authority of law 23
95. Income tax year 58 112. Non resident 80
96. Indirect taxes 17 113. Non-capital assets 50
* 97. Interest on security 194 114. Not ordinarily resident 82
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S.NO TOPICS P. NO S.NO TOPICS P. NO

* 115. Objects of taxation 61 136. Regressive tax 19

* 116. Ordinarily Resident 81 137. Rehabilitation allowance 173
* 117. Organisation for Economic * 138. Resident 80
Co-operation and Development(OECD) 72 * 139. Resident in India 80
118. Owner of house property 138 ** 140. Residential status of Individuals 80
* 119. Pension 126 141. Retrospective effect of tax 63
* 120. Pension received by awardee 142. Return of income 245
‘Param Vir Chakra’ or ‘Maha Vir 143. Requisites of valid tax 3
Chakra or ‘Vir Chakra’ 97 144. Revision 308
* 121. Permanent Account Number 249 * 145. Salary 123
122. Permanent physical disability 225 146. Scientific Research 223
* 123. Perquisites 129 147. Scope of taxing powers of Parliament 23
** 124. Person 15 148. Scrutiny assessment 264
** 125. Previous Year 59 ** 149. Self Assessment 260
126. Progressive tax 19 * 150. Set off and Carry Forward of
* 127. Principles of taxation 61 losses 206

128. Profits and gains of business or * 151. Short term and Long term

profession 145 Capital asset 51

129. Proportional tax 18 ** 152. Short term Capital gain and

* 130. Provident fund 96 Long term Capital gain 181

* 131. Rectification of mistakes 320 153. Special compensatory allowance 109

* 132. Reference to High Court 315 * 154. Special Economic Zone 69

* 133. Refund of tax 305 155. Special class of assessees 14

* 134. Registration of a firm 276 156. Specific charging section 77

135. Regular Assessment 262 *** 157. Speculative transaction/Business 151

 A-30 A-31

S.NO TOPICS P. NO II. CUSTOMS ACT,1962

* 158. Tax 7 SHORT NOTES

159. Tax and Cess 8
S.NO TOPICS P. NO
* 160. Tax and fee 6
* 161. Tax and fine 9 1. Assessment of duty 367
* 162. Tax and Toll 8 2. Adjudicating authority 345
163. Tax avoidance 321 3. Baggage 398
* 164. Tax clearance certificate 303
4. Bill of entry 400
165. Tax evasion 322
5. Bill of lading 405
166. Tax free perquisites or Tax
6. Clearance of goods for exportation 413
free benefits 131
7. Clearance of goods for home
* 167. Tax Holiday/Free Trade Zone 99
consumption 403
168. Tax Recovery Officer 299
169. Tax Relationship between * 8. Collection of customs duties 364

State and Centre 32 9. Coastal goods 345

170. Tax planning, Tax avoidance 10. Customs area 345
and Tax evasion 321 11. Customs area limits 354
171. Taxation types ** 12. Customs duty 364
172. Tea Development Account 156 13. Customs ports, Air ports 353
173. Transfer 54
14. Customs Officer 351
174. Types of Capital gains 181
15. Customs station 345
175. Unabsorbed depreciation 171
16. Drawback Provisions 428
* 176. Vacancy allowance 143
17. Dutiable goods 364
* 177. Valuation date 16
18. Duty Exporter 404
178. Winning from lotteries 193
179. Written down value 170 19. Entry 347