Commentary - Section Wise


Section
CMV02062600 Section 10(20A) - Income of Housing Board - Introductory - Authority constituted under Panchayat Raj Act
CMV02062500 Section 10(20A) - Income of Housing Board - Introductory - Exemption under section 10(20A)
CMV02062400 Section 10(20A) - Income of Housing Board - Introductory - Conditions precedent for claiming exemption
CMV02062300 Section 10(20A) - Income of Housing Board - Introductory - Relevance of section 10(20A)
CMV02062200 Section 10(20A) - Income of Housing Board - Introductory - Legislative history
CMV02062100 Section 10(20A) - Income of Housing Board - Section - Clause (20A) of section 10 of Income Tax Act, 1961
CMV02062000 Section 10(20) - Certain Incomes of a Local Authority - Introductory - Comparison of definition of local authority given by Explanation to section 10(20) and section 3(31) of the General Clauses Act, 1897
CMV02061900 Section 10(20) - Certain Incomes of a Local Authority - Introductory - Exemption under section 10(20) not allowable where conditions precedent not satisfied
CMV02061800 Section 10(20) - Certain Incomes of a Local Authority - Introductory - Krishi Utpadan Mandi Samiti not entitled to exemption under section 10(20)
CMV02061700 Section 10(20) - Certain Incomes of a Local Authority - Introductory - Rajya Krishi Utpadan Mandi Parishad held local authority [Position upto Assessment Year 2002-03]
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