Commentary - Subject Wise

Abatement of Proceeding before Settlement Commission
Abetment of False Return, Etc.
Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd.
Accumulated Balance in Recognised Provident Fund
Accumulated or Set Apart Income
Act to have Effect Pending Legislative Provision for Charge of Tax
Actual Cost
Additional Commissioner
Adoption by Central Government of Agreements
Advance Money Received
Advance Pricing Agreement
Advance Ruling
Advance Ruling to be Void in Certain Circumstances
Advance Tax
Advance Tax in Respect of Fringe Benefits
Adventure in the Nature of Trade
Agricultural Development Allowance [Omitted w.e.f. Assessment Year 1989-90]
Agricultural Income
Agricultural Land
Allotment of Document Identification Number [Relevant Upto Assessment Year 2011-12]
Allowability of Various Payment to Employees
Allowances or Perquisites to Citizen of India by Government
Amalgamation
Amendment of Assessment on Appeal
Amortisation of Certain Preliminary Expenses
Amortisation of Expenditure Incurred under Voluntary Retirement Scheme
Amount Adjusted or Paid in Respect of Tax Credit Certificate
Amount Borrowed or Repaid on Hundi
Amount not Deductible from Income from House Property
Amount of Investments, Etc., Not Fully Disclosed in Books of Account
Amounts not Deductible
Amounts Not Deductible Payment of Remuneration and Interest
Amounts Not Deductible Remuneration and Interest to Partners
Annual Value
Annual Value How Determined
Annual Value of One Palace of Ex-Ruler
Anonymous Donations to be Taxed in Certain Cases
Appeal by Person Denying Liability to Deduct Tax
Appeal to High Court
Appeal to Supreme Court
Appealable Orders
Appealable Orders before Commissioner (Appeals)
Appeals to the Appellate Tribunal
Appearance by Authorised Representative
Appearance by Registered Valuer in Certain Matters
Appellate Authority Not to Proceed in Certain Cases
Appellate Tribunal
Applicability of Advance Ruling
Applicability of Genreal Anti-Avoidance Rule
Applicability of Other Provisions
Application for Advance Ruling
Application for Settlement of Cases
Application of code of Criminal Procedure, 1973 to Proceedings before Special Court
Application of Income
Application of Retained Assets
Application of this Chapter
Appointment of Income Tax Authorities
Apportionment of Income between Spouses Governed by Portuguese Civil Code
Approval of Inspecting Assistant Commissioner for Orders under Section 104
Approved Gratuity Fund
Approved Superannuation Fund
Arrangement to Lack Commercial Substance
Aspects Other than Business Connection : Clause (i) of Section 9(1)
Assessee
Assessee Specific Expenditure
Assessing Officer
Assessment
Assessment After Partition of a Hindu Undivided Family
Assessment as a Firm
Assessment in Case of Search or Requisition
Assessment of Income of Any Other Person
Assessment of Persons Leaving India
Assessment of Persons Likely to Transfer Property to Avoid Tax
Assessment of Undisclosed Income
Assessment u/s 174A
Assessment When Section 184 Not Complied With
Assessment Year
Assistant Commissioner
Assistant Director
Association Dissolved or Business Discontinued
Audit of Accounts of Certain Persons Carrying on Business or Profession
Authentication of Notices and Other Documents
Authorisation and Assessment in Case of Search or Requisition
Authority Competent to Make Block Assessment
Authority for Advance Ruling
Average Rate of Income Tax
Avoidance of Income Tax by Transactions Resulting inTransfer of Income to NR
Avoidance of Tax
Avoidance of Tax by Certain Transactions in Securities
Bad Debts and Provision for Bad Debts
Balancing Charge
Bar Against Direct Demand on Assessee
Bar of Limitation for Imposing Penalties
Bar of Suits in Civil Courts
Bar on Subsequent Application for Settlement in Certain Cases
Best Judgment Assessment
Block of Assets
Block Period and Undisclosed Income
Board
Books or Books of Accounts
Building, etc., Partly Used for Business, etc., or Not Exclusively so Used
Business
Business Connection : Clause (i) of Sub-Section (1) of Section 9
Business Held in Trust
Calculation in Case of Joint Operation, Etc.
Capital Asset
Capital Gain
Capital Gain from Agricultural Land Not to be Treated as Agrl. Income
Capital Gain from Transfer by Way of Compulsory Acquisition
Capital Gain not to be Charged on Investment in Certain Bonds
Capital Gain on Transfer of Residential Property Not to be Charged in Certain Cases
Capital Gains on Compulsory Acquisition of Lands and Buildings
Capital Gains on Distribution of Assets by Companies in Liquidation
Capital Gains on Transfer of Foreign Exchange Assets not to be Charged in Certain Cases
Capital Gains on Transfer of Land Used for Agricultural Purposes
Capital Gains Vis-a-Vis Charitable Trusts
Capital or Revenue Receipt
Capital Versus Revenue Expenditure
Carry Forward & Set Off of Accumulated Loss And Co-op. Banks
Carry Forward & Set-Off of Accumulated Loss, on Amalgamation of Banking Co.
Carry Forward & Set-Off of Loss And Business Reorganisation
Carry Forward and Set off of Losses in the Case of Certain Companies
Carry Forward and Set off on Change in Constitution/ Succession of Firm
Carry Forward and Set-Off of Business Losses
Carry Forward and Set-Off of Loss from House Property
Carry Forward and Set-Off of Losses by Specified Business
Case Where Part of Trust Income is Chargeable
Cases Before High Court to be Heard by Not Less than Two Judges
Cash Credits
Casual & Non-Recurring Receipt
CBDT on Fringe Benefit Tax
Certain Deductions to be Only on Actual Payment [Section 43B]
Certain Incomes of a Local Authority
Certain Incomes of European Economic Community
Certain Offences to be Non-Cognizable
Certain Transfers to be Void
Certificate for Deduction at Lower Rate
Certificate for Tax Deducted
Certificate to Tax Recovery Officer
Change in Constitution of a Firm
Change of Incumbent of an Office
Chapter not to Apply after Certain Date
Chapter Not to Apply if the Assessee so Chooses
Chapter XII-H not to Apply After a Certain Date
Charge of Fringe Benefit Tax
Charge of Income Tax
Charge of Tax in Case of Firm
Charge of Tax in Case of Oral Trust
Charge of Tax u/s 167B Where Shares of Members Unknown
Charge of Tax Where Share of Beneficiaries Unknown
Chargeability of Business Income
Chargeability of Income from House Property
Chargeability of Salary
Chargeable Gains from Transfer of Tonnage Tax Assets
Charitable Purpose
Charitable Purpose and Exemption to Charitable Trusts/Associations/Institutions
Charitable Trusts in Particular
Chief Commissioner
Child
Clarification in Respect of Clauses (v), (vi) and (vii) of Section 9(1)
Cognizance of Offences
Commission, Brokerage, Etc.
Commission, Etc., on the Sale of Lottery Tickets
Commissioner
Commissioner (Appeals)
Commissioner of Income Tax Competent to Perform Any Function or Functions
Commutation of Pension
Comp. of Income from International Transaction having Regard to Arm s Length Price
Company
Company in Liquidation
Company in Which the Public are Substantially Interested
Compensation on Account of Any Disaster
Compensation to Victims of Bhopal Gas Leak Disaster
Computation of Advance Tax
Computation of Arm s Length Price
Computation of Deduction Under Section 80M
Computation of Income from Manufacture of Rubber & Coffee
Computation of Profits and Gains from the Business of Operating Qualifying Ships
Computation of Tonnage Income
Computation of Undisclosed Income
Concurrent Jurisdiction of Inspecting Assistant Commissioner and Income Tax Officer
Conditions for Applicability of Section 11 and 12
Conditions for Bad Debts Allowance
Conditions for Depreciation Allowance & Development Rebate
Conditions of Liability to Pay Advance Tax
Consequence of Impermissible Avoidance Agreement
Consequences Accumulated Income Becoming Tax Liable
Consequences of Failure to Deduct or Pay
Consideration for Know How
Consideration for Transfer in Cases of Understatement
Contravention of Order Made under Sub-section (3) of Section 132
Contribution to Any Fund, Trust, Etc.
Contribution to Specified Funds
Control of Income Tax Authorities
Conversion of a Indian Branch of Foreign Company into Subsidiary Indian Company
Co-operative Society
Correction of Assessment Not to be Questioned
Cost with Reference to Certain Modes of Acquisition
Countries with Which No Agreement Exists
Credit for Advance Tax
Credit for Tax Deducted
Credit for Tax Paid in Case of Abatement of Proceedings
Daily Allowance to Legislators
Decision to be by Majority
Ded. i.r.o. Exp. Incurred in Connection with Certain Proceedings under Act
Ded. i.r.o. Long Term Capital Gains in Case of Assessees Other than Companies
Ded. i.r.o. Professional Income of Authors of Text Books in Indian Languages
Ded. i.r.o. Profits & Gains from Indus. Undertakings After a Certain Date, Etc.
Deduction at Source and Advance Payment
Deduction for Expenditure on Prospecting, etc., for Certain Minerals
Deduction from Gross Total Income of the Parent in Certain Cases
Deduction from Salary Income
Deduction from Tax on Certain Securities
Deduction i.r.o. Contribution to Pension Scheme of Central Govt.
Deduction i.r.o. Contributions Given by Companies to Political Parties
Deduction i.r.o. Contributions to Political Parties
Deduction i.r.o. Deposits under NSS or Payment to Deferred Annuity Plan
Deduction i.r.o. Dividend Received from Certain Foreign Companies
Deduction i.r.o. Donations for Scientific Research or Rural Development
Deduction i.r.o. Donations to Certain Funds, Charitable Institutions, Etc.
Deduction i.r.o. Investment in Certain New Shares
Deduction i.r.o. of Professional Income from Foreign Sources
Deduction i.r.o. Profits & Gains from Housing Projects in Certain Cases
Deduction i.r.o. Profits & Gains from Industrial Undertakings, Etc.
Deduction i.r.o. Profits & Gains from Newly Established Small-Scale Industrial
Deduction i.r.o. Profits and Gains from Business of Publication of Books
Deduction i.r.o. Profits and Gains from Newly Established Industrial
Deduction i.r.o. Profits and Gains from the Business of Publication of Books
Deduction i.r.o. Remuneration from Certain Foreign Sources to Teachers , Etc.
Deduction i.r.o. Remuneration Received for Services Rendered Outside India
Deduction i.r.o. Royalty Income, of Authors of Other than Text Books
Deduction in Case of Business for Prospecting Etc. for Mineral Oil
Deduction in Case of New Industrial Undertaking
Deduction in Case of Permanent Physical Disability
Deduction in Case of Permanent Physical Disability (Including Blindness)
Deduction in Respect of Animals
Deduction in Respect of Certain Expenditures
Deduction in Respect of Certain Incomes of Offshore Banking Units
Deduction in Respect of Certain Inter-Corporate Dividends
Deduction in Respect of Contribution to Certain Pension Funds
Deduction in Respect of Earnings in Convertible Foreign Exchange [Operative upto Asst. Yr. 2004-05]
Deduction in Respect of Employment of New Workmen
Deduction in Respect of Expenditure on Specified Business
Deduction in Respect of Health Insurance Premia
Deduction in Respect of Income of Co-operative Societies
Deduction in Respect of Interest on Deposits in Savings Account
Deduction in Respect of Interest on Loan Taken for Higher Education
Deduction in Respect of Interest on Loan Taken for Residential House Property
Deduction in Respect of Investment Made Under an Equity Savings Scheme
Deduction in Respect of Investment Made under Equity Linked Savings Scheme
Deduction in Respect of Life Insurance Premia, etc.
Deduction in Respect of Maintenance Including Medical Treatment of a Dependant Who is a Person with Disability
Deduction in Respect of Medical Treatment, Etc.
Deduction in Respect of Profits and Gains from Business of Poultry Farming
Deduction in Respect of Profits and Gains from Projects Outside India [Operative upto Asst. Yr. 2004-05]
Deduction in Respect of Profits from Export of Computer Software, Etc. [Operative upto Asst. Yr. 2004-05]
Deduction in Respect of Profits Retained for Export Business [Operative upto Asst. Yr. 2004-05]
Deduction in Respect of Rents Paid
Deduction in Respect of Royalty on Patents
Deduction in Respect of Special Reserves
Deduction in Respect of Subscription to Long-Term Infrastructure Bonds
Deduction in Respect of Winning from Lottery
Deduction Not to be Allowed Unless Return Furnished
Deduction of Dividends from New Industrial Undertakings, etc.
Deduction of Educational Expenses
Deduction of Expenses on Higher Education
Deduction of Head Office Expenditure in the Case of Non-Residents
Deduction Only one Mode of Recovery
Deduction to Indian Company i.r.o. Royalties, Etc., in India
Deduction under Section 35CCB
Deduction under Section 80-I
Deduction under Section 80-IB
Deduction under Section 80-J
Deduction under Section 80-JJA
Deduction under Section 80-S
Deductions from Income from House Property
Deductions from Income from Other Sources
Deductions in Respect of Interest on Certain Securities
Deductions to be Made in Computing Total Income
Deductions under Section 80-IAB
Deductions under Section 80-LA
Deductions w.r.t. Income Included in Gross Total Income
Deemed Income Relating to Certain Companies
Deemed Payment of Tax by Employee
Definition of High Court
Definition of Scientific Research
Definition of Speculative Transaction
Definition of Term Paid
Definition of Term Plant
Definition of Written Down Value
Definitions
Definitions in Relation to Special Provisions Pertaining to Certain Incomes of NR
Definitions of Certain Terms Relevant to Computation of Arm s Length Price, Etc.
Demerged Company
Demerger
Depreciation
Deputy Commissioner
Deputy Commissioner (Appeals)
Deputy Director
Determination of Tax in Certain Special Cases
Determination of Tonnage
Development Allowance [Applicable upto 31-3-1990]
Development Rebate [Applicable upto 31-5-1974]
Direct Assessment or Recovery not Barred
Direct Payment
Director , Manager and Managing Agent
Director General or Director
Disallowance i.r.o. Cash Payments Exceeding Rs. 20,000
Disallowance i.r.o. Tax Paid on Behalf of Employees in Certain Cases
Disallowance in Respect of Cash Payments Exceeding Rs. 20,000
Disallowance in Respect of Provident Fund or Other Funds
Disallowance of Certain Fee, Charges, etc., in Case of State Government Undertaking
Disallowance of Certain Payments to Residents
Disallowance of Expenditure on Certain Proceedings
Disallowance of Fringe Benefit Tax [Relevant upto Assessment Year 2009-10]
Disallowance of Payment of Salary made Abroad or to a Non-Resident
Disallowance of Payment to Non-Residents
Disallowance of Rate or Tax Levied on Profits
Disallowance of Security Transaction Tax
Disallowance of Sums Paid on Account of Wealth Tax
Disclosure of Information Prohibited
Disclosure of Information Respecting Assessees
Disclosure of Particulars by Public Servants
Discontinued Business
Discount on Zero Coupon Bond
Distributable Income , Investment Company and Statutory Percentage Defined
Diversion of Income by Overriding Title
Dividend
Dividend Income
Dividends
Document
Domestic Company
Double Taxation Avoidance Agreement
Duty of Person Deducting Tax
Effect of Temporarily Ceasing to Operate Qualifying Ships
Effect to Advance Pricing Agreement
Effect to the Decision of Supreme Court and of the National Tax Tribunal
Electoral Trust
Encashment of Unutilised Earned Leave by Retiring Employees
Enquiry before Assessment
Estimate by Valuation Officer in Certain Cases
Exceptions to Deemed Accrual of Income : Sub-Section (2) of Section 9
Exclusion from Provisions of Section 115JB
Exclusion from Tonnage Tax Scheme
Exclusion of Loss
Exclusion of Time Taken for Copy
Execution for Costs Awarded by Supreme Court
Executor s
Exemptibility of Business Income
Exemption of Capital Gains from a Residential House
Exemption of Capital Gains Under Section 54E
Exemption of Capital Gains Under Section 54EA
Exemption of Capital Gains Under Section 54EB
Exemption of Capital Gains Under Section 54ED
Exemption of Capital Gains Under Section 54G
Exemption of Capital Gains Under Section 54GA
Exemption of Capital Ganis Under Section 54F
Exemption to Charitable Trusts Under Section 11
Ex-gratia Payments on Abolition of Privy Purse [Upto Asstt. Yr. 1998-1999]
Expenditure for Obtaining Licence to Operate Telecommunication Services
Expenditure Incurred in Relation to Income not Includible in Total Income
Expenditure on Acquisition of Patent Rights or Copyrights Acquired
Expenditure on Advertisement
Expenditure on Agricultural Extension Project
Expenditure on Eligible Projects or Schemes
Expenditure on Insurance Premium, Bonus/Comm., etc.
Expenditure on Know-How [Applicable upto Assessment Year 1998-99]
Expenditure on Scientific Research
Expenditure on Skill Development Project
Expenditure Relating to Running of Business
Expenditure Relevant to Setting up, Acquisition and Protection
Expenses Relating to Machinery, Plant & Furniture
Explanation to Section 11(1)
Explanations to Section 9(1) (i)
Export Market Development Allowance [Relevant upto Asstt. Yr. 1988-89]
Extension of Time for Acquiring New Asset or Depositing or Investing Amount
External Aids to Construction
Failure to Comply with Provisions of Sections 269UC, 269UE and 269UL
Failure to Comply with the Provisions of Section 132(1)(iib)
Failure to Comply with the Provisions of Section 178(1)/(3)
Failure to Furnish Return of Income in Search Cases
Failure to Furnish Returns of Income
Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.
Failure to Get Accounts Audited
Failure to Keep, Maintain or Retain Books of Account, Documents, Etc.
Failure to Pay Tax to the Credit of Central Government
Failure to Pay the Tax Collected at Source
Failure to Produce Accounts and Documents
Failure to Subscribe to the Eligible Issue of Capital
Fair Market Value
Fair Market Value Deemed to be Full Value of Consideration in Certain Cases
False Statement in Verification, Etc.
Falsification of Books of Account or Document, Etc.
Family Pension to Heirs of Member of Armed Forces
Fees for Professional or Technical Services
Filing of Appeal or Application for Reference by Income-Tax Authority
Filing of Return in Electronic Form
Finance Related Expenditure and Taxes
Firm , Partner and Partnership
Firm Dissolved or Business Discontinued
Foreign Company
Forfeiture of Exemption
Form of Appeal and Limitation
Form of Claim for Refund and Limitation
Framing of Guidelines
Fringe Benefits
Fringe Benefits Escaping Assessment
Functions of Inspectors of Income Tax
Furnishing of Statement of Tax Deducted, Etc.
General Exclusion of Deduction and Set Off, Etc.
Grant Received from Holding Company
Gratuity
Heads of Income
Hearing Before Supreme Court
House Rent Allowance
HUF or Individual Income
Impermissible Avoidance Arrangement
Important Rules Generated from Case Law
Imposition or Levy of Interest, Penalty or Prosecution
Income
Income Arising to Shareholder on Account of Buy Back of Securities
Income by Way of Dividend and Long-term Capital Gains
Income by Way of Dividends from Domestic Company
Income by Way of Dividends or Long-term Capital Gains
Income by Way of Fees for Technical Services
Income by Way of Interest from Indian Company
Income by Way of Interest from Infrastructure Debt Fund
Income by Way of Interest Payable : Clause (v) of Sub-Section (1) of S. 9
Income by Way of Lottery in Certain Cases
Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9
Income Deemed to Accrue or Arise in India
Income Deemed to be Received
Income Derived from Agricultural Land
Income Escaping Assessment
Income Forming Part of Total Income on Which no Income Tax is Payable
Income from Dividend Payable by Indian Company Outside India
Income from Farm Houses
Income from Foreign Currency Bonds or Shares of Indian Company
Income from Other Sources
Income from Profits and Gains of Business or Profession, How Computed
Income from Property Held for Charitable or Religious Purposes
Income from Saplings or Seedlings Grown in a Nursery to be Agrl. Income
Income from Tea Manufacturing
Income from Transactions with Non-Resident How Computed in Certain Cases
Income from Transfer of Capital Asset of Undertaking Engaged in Business
Income from Transfer of Units of Unit Scheme, 1964
Income from Units
Income from Units of Mutual Fund, Etc.
Income in Respect of Units
Income in Respect of Units of Non-Residents
Income of Agricultural Produce Market Committee
Income of Approved Professional Associations or Institutions
Income of Approved Research Associations
Income of Central Electricity Regulatory Commission
Income of Charitable Trust
Income of Commodity Boards and of Authorities
Income of Co-Operative Society for Scheduled Castes or Tribes
Income of Corporation for Minority Community
Income of Ex-Serviceman Corporations
Income of Fund Notified for Welfare of Employees
Income of Fund Set up by LIC/Any Other Insurer under a Pension Sch.
Income of Hospitals or Other Philanthropic Institutions
Income of Housing Board
Income of Individual to Include Income of Spouse, Minor Child, Etc.
Income of Infrastructure Capital Fund or Company
Income of Institution Established for Devlp. of Khadi and Village Industries
Income of Investor Protection Fund Set Up by Commodity Exchanges
Income of Investor Protection Fund Set Up by Recognised Stock Exchanges
Income of Khadi and Village Industries Boards, Etc.
Income of Marketing Authorities
Income of Member of Family of Ind. Referred to in S. 10(8), 10(8A) or 10(8B)
Income of Minor
Income of Mutual Associations
Income of National Financial Holdings Company Limited
Income of News Agencies
Income of North Eastern Development Finance Corporation
Income of Notified Foreign Co. by Way of Royalty/Fees for Tech. Services
Income of Person Residing in Ladakh District
Income of Prasar Bharti (Broadcasting Corporation of India)
Income of SAARC Fund
Income of Schedule Tribes Residing in Specified Area
Income of Securitisation Trust from the Activity of Securitisation
Income of Sikkimese Individual
Income of Specified Exchange Risk Administration Fund
Income of Specified Funds
Income of Specified Institution, Funds, Trust, etc., for Charitable Purpose
Income of Specified Mutual Funds
Income of Sports Associations or Institutions
Income of Statutory Body/Authority for Admn. of Public Religious
Income of Statutory Corporations or Govt. Financed Bodies for Promotion
Income of the Credit Guarantee Trust Fund for Small Industries
Income of the Employees State Insurance Fund
Income of the Insurance Regulatory and Development Authority
Income of Trusts or Institutions from Contributions
Income of University or Other Educational Institution
Income of Venture Capital Company/Fund From Investment in Venture Capital Undertaking
Income or Foreign Institutional Investors from Securities
Income Partially Agricultural and Partially from Business
Income Payable Net of Tax
Income Received from Securitisation Trust
Income Received on Behalf of Regimental or Non-Public Fund
Income Tax Authorities
Income Tax Officer
Income Tax Officer Competent to Perform Any Function or Functions
Income Tax on Undistributed Income of Certain Companies
Income Tax Settlement Commission
Incomes not Included in Total Income General
Incomes of Infrastructure Debt Fund
Incomes Received in Indian Currency by Foreign Company on Sale of Crude Oil in India
Indemnity
India
Indian Company
Infrastructure Capital Company
Infrastructure Capital Fund
Inspection, Etc., of Reports
Instalments of Advance Tax and Due Dates
Instances of Income Held not to be Agricultural
Instructions to Subordinate Authorities
Insurance Business
Insurance Commission
Insurer
Inter Trust Donation Legal Position As To
Interest
Interest for Default in Furnishing Return of Fringe Benefits
Interest for Defaults in Furnishing Return of Income
Interest for Defaults in Payment of Advance Tax
Interest for Deferment of Advance Tax
Interest from Specified Sources
Interest Income of Non-residents
Interest Income of Non-Residents from Specified Certificates
Interest on Borrowed Capital
Interest on Excess Refund
Interest on Refunds
Interest on Securities
Interest Other Than Interest on Securities
Interest Payable by Government
Interest Payable for Non-Payment of Tax
Interest Payable for Non-Payment of Tax by Company
Interest Payable for Non-Payment of Tax by Domestic Companies
Internal Aids to Construction
Intimation of Loss
Investment Allowance
Investment Allowance Inoperative
Investment Deposit Account [Inoperative from Assessment Year 1991-92]
Issue of Notice Where Fringe Benefits have Escaped Assessment
Issue of Notice Where Income has Escaped Assessment
Issues Common to Sections 234A, 234B and 234C
Joint and Several Liability of Partners for Tax Payable by Firm
Joint Commissioner
Joint Director
Jurisdiction and Powers of Settlement Commission
Jurisdiction of Appellate Assistant Commissioners
Jurisdiction of Assessing Officer
Jurisdiction of Commissioners
Jurisdiction of Commissioners (Appeals)
Jurisdiction of Income Tax Authorities
Jurisdiction of Inspecting Assistant Commissioners
Leave Travel Concession to Employees
Legal Representative
Levy of Fee in Certain Cases
Liability for Payment of Advance Tax
Liability of Directors of Private Company in Liquidation
Liability of Partner of Limited Liability Partnership in Liquidation
Liability of Person in Respect of Income Included in Income of Another Person
Liability of Representative Assessee
Limit for Charter in of Tonnage
Limit on Deductions Under Sections 80C, 80CCC and 80CCD
Literary or Scientific Awards, Etc.
Long-Term Capital Asset
Long-Term Capital Gain
Long-Term Capital Gain from Transfer of Equity Shares in Certain Cases
Long-Term Capital Gain from Transfer of Equity Shares or Unit
Losses from Specified Sources under the Head Income from Other Sources
Losses in Speculation Business
Losses of Firms
Losses of Unregistered Firms Assessed as Registered Firms
Losses of Unregistered Firms or their Partners
Losses under the Head Capital Gains
Maintenance and Audit of Accounts
Maintenance of Accounts by Certain Persons Carrying on Profession or Business
Maintenance, Keeping of Information and Document by Persons Entering .....
Managing Agency Commission
Manner of Computation of Income under Tonnage Tax Scheme
Manufacture
Maximum Marginal Rate
Meaning of Adjusted , Cost of Improvement and Cost of Acquisition
Meaning of Associated Enterprise
Meaning of International Transaction
Meaning of Person Responsible for Paying
Meaning of Specified Domestic Transaction
Method and Time of Opting for Tonnage Tax Scheme
Method of Accounting
Method of Accounting in Certain Cases
Method of Computing a Member s Share in Income of AOP or BOI
Method of Computing a Partner s Share in the Income of the Firm
Minimum Training Requirement for Tonnage Tax Company
Miscellaneous Aspects of Accrual
Miscellaneous Propositions
Mode of Computation
Mode of Repayment of Certain Loans or Deposits
Mode of Repayment of Special Bearer Bonds, 1991
Mode of Taking or Accepting Certain Loans and Deposits
No Deduction to be Made in Certain Case
Non-Resident
Notice Deemed to be Valid in Certain Circumstances
Notice of Demand
Notified Allowance or Perquisites Received by Chairman/Member or Retired Chairman/Member of UPSC
Objects of Trust
Obligation to Furnish Annual Information Return
Offences by Companies
Offences by Hindu Undivided Famil ies
Offences triable by Special Court
Operating Ships
Order of Settlement to be Conclusive
Orders of Appellate Tribunal
Other Deductions
Other Modes of Recovery
Other Provisions
Other Sums
Overriding Effect of Section 40A(1)
Owner of House Property Annual Charge , Etc. Defined
Passage Moneys or Remuneration of Foreign Employees
Payment for Acquisition of Aircraft or Aircraft Engine on Lease
Payment from Approved Superannuation Fund
Payment from Provident Fund
Payment of Advance Tax by the Assessee
Payment of Compensation on Acquisition of Capital Asset
Payment of Compensation on Acquisition of Certain Immovable Property
Payment of Fringe Benefit Tax
Payment of Interest on Certain Bonds and Government Securities [Section 194LD, effective from 1-6-2013]
Payment Received/Receivable by Employees of Public Sector Co., Etc.
Payment to Associations & Institutions for Carrying Out Rural Devlp. Prog.
Payment to Specified Persons
Payments in Respect of Deposits under National Savings Scheme, Etc.
Payments on Account of Repurchase of Units
Payments to Contractors and Sub-contractors
Payments to Non-Resident Sportsmen or Sports Associations
Penalty for Failure to Collect Tax at Source
Penalty for Failure to Comply with Provisions of Section 206CA
Penalty for Failure to Comply with the Provisions of Section 133B
Penalty for Failure to Comply with the Provisions of Section 139A
Penalty for Failure to Comply with the Provisions of Section 203A
Penalty for Failure to Comply with the Provisions of Section 269SS
Penalty for Failure to Comply with the Provisions of Section 269T
Penalty for Failure to Deduct Tax at Source
Penalty for Failure to Furnish Annual Information Return
Penalty for Failure to Furnish Information under Section 92D
Penalty for Failure to Furnish Report under Section 92E
Penalty for Failure to Furnish Return of Fringe Benefits
Penalty for Failure to Furnish Return of Income
Penalty for Failure to Furnish Statements, Etc.
Penalty Not to be Imposed in Certain Cases
Penalty Payable When Tax in Default
Penalty u/s 271AA
Penalty u/s 272A
Penalty where Search has been Initiated
Penalty where Search has been Intitiated
Pension to Gallantry Award Winners
Period of Limitation for Making Orders under Section 104
Permanent Account Number
Person
Person Entitled to Claim Refund in Certain Special Cases
Person Who has a Substantial Interest in the Company
Power of Board to Dispense with Furnishing Documents, Etc., With the Return
Power of Board to Make Safe Harbour Rules
Power of Chairman to Transfer Cases From One Bench to Another
Power of Commissioner to Grant Immunity from Penalty
Power of Commissioner to Grant Immunity from Prosecution
Power of Director of Inspection, Etc.
Power of Joint Commissioner to Issue Directions
Power of Settlement Commission to Grant Immunity
Power of Settlement Commission to Order Provisional Attachment
Power of Settlement Commission to Reopen Completed Proceedings
Power of Survey
Power of the Authority
Power Regarding Discovery, Production of Evidence, etc.
Power to Call for Information
Power to Collect Information
Power to Inspect Registers of Companies
Power to Make Exemption, Etc., in Relation to Certain Union Territories
Power to Make Rules
Power to Reduce or Waive Penalty, Etc., in Certain Cases
Power to Remove Difficulties
Power to Tender Immunity from Prosecution
Power to Transfer Cases
Power to Withdraw Approva l
Powers and Procedure of Settlement Commission
Powers of Board Respecting Specified Area, Classes of Persons or Incomes
Powers of Commissioner Respecting Specified Areas, Cases, Persons, etc.
Powers of the Commissioner (Appeals)
Powers to Requisition Books of Account
Precedents and Their Binding Effect
Prescribed
Presumption as to Assets Books of Account
Presumption as to Assets, Books of Account, etc.
Presumption as to Culpable Mental State
Previous Year
Principal Officer
Principle of Res Judicata
Prior Approval Necessary for Assessment in Cases of Search or Requisition
Procedure
Procedure for Block Assessment
Procedure for Registration
Procedure in Appeal
Procedure of Appellate Tribunal
Procedure of Authority
Procedure on Receipt of an Application Under Section 245C
Procedure on Receipt of Application
Proceedings Before Income Tax Authorities to be Judicial Proceedings
Proceedings before Settlement Commission to be Judicial Proceedings
Processing of Statements of Tax Deducted at Source
Profession
Profit on Sale of Property Used for Residence
Profits Chargeable to Tax
Prohibition to Opt for Tonnage Tax Scheme in Certain Cases
Proof of Entries in Records or Documents
Property Held in Trust
Property Held under Legal Obligation
Property Owned by Co-Owners
Prosecution to be at Instance of Chief Commissioner or Commissioner
Provision for Payment of Gratuity
Provisional Assessment
Provisional Assessment for Refund
Provisional Attachment to Protect Revenue in Certain Cases
Provisions Applicable to Past Assessment of Firms
Provisions Where Assessment is in Pursuance of Appeal, Etc.
Public and Private Temples
Public Sector Company
Public Servant
Public Trusts Principles Governing and Instances
Publication of Information Respecting Assessees in Certain Cases
Punishment for Second and Subsequent Offences
Punishment Not to be Imposed in Certain Cases
Qualifying Company
Qualifying Ship
Quarterly Return i.r.o. Payment of Interest to Residents w/o
Rate or Rates in Force
Rebate in Respect of Securities Transaction Tax
Rebate of Income Tax in Case of Certain Individuals
Rebate of Income Tax in Case of Women Below Sixty-Five Years
Rebate of Income-tax in case of Certain Individuals Companies [Effective from Assessment Year 2014-15]
Rebate on Educational Expenses in Certain Case [Relevant upto Assessment Year 1968-69]
Rebate on Life Insurance Premia, Contribution to Provident Fund, Etc.
Rebate to be Allowed in Computing Income Tax
Receipt by Members of HUF from HUF
Receipt to be Given
Recognised Provident Fund
Recoupment of Loss or Expenditure or Remission or Cessation
Recovery by Suit or Under Other Law not Affected
Recovery of Bad Debts
Recovery of Fringe Benefit Tax by the Employer from the Employee
Recovery of Penalties, Fine, Interest and Other Sums
Recovery of Sums Due Under Order of Settlement
Recovery of Tax in Pursuance of Agreements with Foreign Countries
Recovery of Tax in Respect of Non-Resident from his Assets
Recovery Through State Government
Rectification in Certain Cases
Rectification of Mistake
Reduction of Minimum Distribution in Certain Cases
Reference to Commissioner in Certain Cases
Reference to Dispute Resolution Panel
Reference to Transfer Pricing Officer
Reference to Valuation Officer
Refund on Appeal, Etc.
Refunds
Regular Assessment
Rehabilitation Allowance [Relevant upto Assessment Year 1984-85]
Relative
Relevant Shipping Income
Relief of Tax on Capital Gains in Certain Cases
Relief to Company in Respect of Dividend Paid Out of Past Taxed Profits
Relief When Salary, Etc., is Paid in Arrears or in Advance
Religious Trusts, Endowments, Etc.
Remedies against Property in Cases of Representative Assessees
Removal, Concealment, Transfer or Delivery of Property to Thwart Tax Recovery
Remuneration of Individual Concerned with Co-operative Assistance Prog.
Remuneration of NR Non-Citizen for Shooting of Cinematograph Film
Remuneration or Fee of an Employee of a Consultant Referred to in S. 10(8A)
Remuneration/Fee/Other Income of NR/NOR/NCC
Renewal of Tonnage Tax Scheme
Rent
Rent or Revenue Derived from Land in India
Rent, Rates, Taxes, Repairs and Insurance for Buildings
Reopening of Assessment at the Instance of the Assessee
Repeals and Savings
Representative Assessee
Requirement to Furnish Permenant Account Number
Reserves for Shipping Business [Relevant upto Assessment Year 2004-05]
Residence in India
Resident
Resident but Not Ordinarily Resident : Sub-Section (6) of Section 6
Residential Status of Various Entities
Residuary Business Expenditure
Restriction on Certain Deductions in the case of Companies
Restriction on Unabsorbed Dep. & Unabsorbed Investment Allowance
Resulting Company
Retirement Compensation of a Workman
Retrospective Legislation
Return by Whom to be Signed
Return of Fringe Benefits
Return of Income
Return of Income Not to be Filed in Certain Cases
Return of Income, Etc., Not to be Invalid on Certain Grounds
Revision of Orders Prejudicial to Interest of Revenue
Revision of Other Orders
Revocable Transfer of Assets
Right of Executor to Recover Tax Paid
Right of Representative Assessee to Recover Tax Paid
Rounding off of Income
Rounding off of Tax, Etc.
Royalties or Copyright Fees for Literary or Artistic Work
Rule of Strict Construction
Rules and Certain Notifications to be Placed before Parliament
Rules of Interpretation and Construction
Rural Development Allowance [Omitted w.e.f. Assessment Year 1989-90]
S. 360 of Code of Criminal Procedure Probation of Offenders Act Not to Apply
Salaries Earned in India : Clause (ii) of Sub-Section (1) of Section 9
Salaries Payable by Government to Indian Citizen for Services Outside India
Salary
Salary , Perquisite and Profits in Lieu of Salary Defined
Sale of Assets Used for Scientific Research
Sample Trust Deed
Sanction for Issue of Notice
Savings for Company in Which Public are Substantially Interested
Scheme for Submission of Returns Through Tax Return Preparers
Scheme of Block Assessment and Scope Thereof
Scholarships Granted to Meet the Cost of Education
Scope of Total Income
Search and Seizure
Securitisation Trust to be Assessee in Default
Self-Assessment
Service of Notice Generally
Service of Notice in the Case of Discontinued Business
Service of Notice When Family is Disrupted or Firm, Etc., is Dissolved
Set Off of Business Loss Against Deemed Income
Set-Off of Loss from One Head Against Income from Another
Set-Off of Loss from One Source Against Income from Another Source under the Same Head of Income
Set-off of Refunds Against Tax Remaining Payable
Setting Apart or Accumulation of Income
Share of Member of an AOP/BOI in the Income of the Association or Body
Share of Partner in a Firm
Shipping Business of Non-Residents
Short Title, Extent and Commencement
Short-Term Capital Asset
Short-Term Capital Gain
Site Restoration Fund
Slump Sale
Special Allowance for Expenses
Special Courts
Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area
Special Provision for Cases Where Unrealised Rent Allowed
Special Provision for Computation of Capital Gains in Case of Depreciable Assets
Special Provision for Computation of Capital Gains in Case of Slump Sale
Special Provision for Computation of Cost of Acquisition of Certain Assets
Special Provision for Computation of Income in Certain Cases
Special Provision for Computing Deductions Under Section 44DB
Special Provision for Computing Income Under Section 44DA
Special Provision for Computing Profits and Gains Under Section 44BBA
Special Provision for Computing Profits and Gains Under Section 44BBB
Special Provision for Cost of Acquisition in Case of Depreciable Asset
Special Provision for Disallowance of Deductions and Rebate of Income Tax
Special Provision for Full Value of Consideration for Transfer of Assets Other than Capital Assets in Certain Cases
Special Provision for Full Value of Consideration in Certain Cases
Special Provision i.r.o. Certain Industrial Undertakings in North-Eastern Region
Special Provision in Business of Civil Construction, Etc.
Special Provision in Business of Plying, Hiring or Leasing Goods Carriage
Special Provision in Case of Income of Public Financial Institutions Etc.
Special Provision in Case of Shipping Business of Non-Residents
Special Provision incase of Business of Trading in Certain Goods
Special Provision Relating to Incomes of Political Parties
Special Provision Relating to Voluntary Contributions Received by Electoral Trust
Special Provision Under Section 44BB
Special Provisions Consequential to Changes in Rate of Exchange of Currency
Special Provisions for Certain Companies
Special Provisions for Computation of Total Income of Non-Residents
Special Provisions for Computing Income Under Section 44D
Special Provisions for Computing Profits and Gains of Retail Business [Inoperative With Effect From Assessment Year 2011-12]
Special Provisions for Payment of Tax by Certain Companies
Special Provisions for Payment of Tax by Certain Persons Other Than a Company
Special Provisions i.r.o. Certain Undertakings in North-Eastern States
Special Provisions i.r.o. Newly Established 100% Export Oriented Undertakings
Special Provisions i.r.o. Newly Established Undertakings in Free Trade Zone, etc.
Special Provisions i.r.o. Newly Established Units in Special Economic Zones
Special Provisions in Case of Trade, Professional or Similar Association
Special Provisions in Respect of Export of Certain Articles or Things
Special Provisions Relating to Certain Companies
Special Provisions under Section 80-IC
Specific Instances of Agricultural Income
Specified Incomes of International Sporting Event
Specified Incomes of Notified Body or Authority
Specified Incomes of Notified Body or Authority or Trust or Body or Commission
Specified Incomes of Registered Trade Unions
Specified Modes of Investment by Trusts
Statement of Case to Supreme Court in Certain Cases
Statement of Case to the High Court
Stay of Proceedings u/s 225
Submission of Return for Losses
Submission of Statement by a Non-Resident having Liasion Office
Submission of Statements by Producers of Cinematograph Films
Subsidy from Tea Board
Subsidy Granted to Persons Growing and Manufacturing Rubber, Coffee, Etc.
Succession of One Firm by Another Firm
Succession to Business or Profession
Sum Received from the New Pension System Trust
Sum Received on Reverse Mortgage
Sum Received under a Life Insurance Policy
Tax
Tax Clearance Certificate
Tax Collection Account Number
Tax Credit i.r.o. Tax Paid on Deemed Income Relating to Companies
Tax Deducted is Income Received
Tax Deduction and Collection Account Number
Tax in the Case of Block Assessment of Search Cases
Tax on Accumulated Balance of Recognised Provident Fund
Tax on Capital Gains in Case of Companies
Tax on Capital Gains in Cases of Assessee Other Than Companies
Tax on Distributed Income to Investors
Tax on Distributed Income to Shareholders
Tax on Distributed Income to Unit-Holders
Tax on Distributed Profits of Domestic Company
Tax on Dividends, Royalty & Technical Service Fees to Foreign Companies
Tax on Income from Units of an Open-Ended Equity Oriented Fund
Tax on Income from Units Purchased in Foreign Currency or Capital Gains
Tax on Income in Certain Cases
Tax on Investment Income and Long-term Capital Gains of Non-Resident
Tax on Long-term Capital Gains
Tax on Non-Resident Sportsmen or Sports Association
Tax on Profits and Gains of Life Insurance Business
Tax on Short-term Capital Gains in Certain Cases
Tax Paid by Employer on Non-Monetary Perquisites
Tax Paid by Employer on Salary of Non-Resident Technician
Tax Paid by Government or Indian Concern on Behalf of Foreign Company
Tax Paid by Govt. or Indian Concern on behalf of Foreign Co. or a NR
Tax Paid by Indian Co. Engaged in the Business of Operation of Aircrafts
Tax Recovery Officer
Tax Recovery Officer by Whom Recovery is to be Effected
Tax Relief in Relation to Export Turnover
Tax to be Paid Notwithstanding Reference, Etc.
Taxability of Arrears of Rent Received
Tea Devlp. Account Coffee Devlp. Account & Rubber Devlp. Account
Theory of Real Income : Clause (b) of Section 5(1)/(2) Contd.
Time Limit for Completing Assessment
Time limit for Completion of Assessment Under Section 153A
Time Limit for Completion of Assessments and Reassessments
Time Limit for Issuance of Notice of Reassessment
Tonnage Income
Total Income
Trading in Alcoholic Liquor, Forest Produce, Scrap, Etc.
Transactions not Regarded as Transfer
Transfer and Revocable Transfer Defined
Transfer in Relation to Capital Asset
Transfer Irrevocable for a Specified Period
Transfer of Income Where there is no Transfer of Assets
Transfer of Profits to Tonnage Tax Reserve Account
Transitional Provisions for Set-Off of Loss
Treatment of Common Costs
Treatment of Connected Person and Accommodating Party
Trial of Offences as Summons Case
Trust Deed : The Governing Principles
Trust Management
Trusts and Principles Governing Them
Undisclosed Income of Other Person
Unexplained Expenditure, Etc.
Unexplained Investments
Unexplained Money, Etc.
Unit Trust of India or Mutual Fund to be Assessee in Default
Unrealised Rent Received Subsequently to be Charged to Income Tax
Vacancies, Etc., Not to Invalidate Proceedings
Validity of Certificate and Cancellation or Amendment Thereof
Value of Fringe Benefits
Vice-Chairman to act as Chairman or to Discharge His Functions
Waiver or Reduction of Interest u/s 234A, 234B, 234C
Wakf
When Assessee Deemed to be in Default
When Company is Deemed to be Assessee in Default
When Company is Deemed to be in Default
When Tax Payable and When Assessee Deemed in Default
Where Identical Question of Law is Pending Court
Who may be Regarded as Agent
Wilful Attempt to Evade Tax, Etc.
Winnings from Horse Race
Winnings from Lottery or Cross Word Puzzle
Withdrawal from Special Reserve
Withdrawal of Exemption in Certain Cases
Year in Which Expenditure Deductible
Zero Coupon Bond
CMV01190400 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Receipt of prize money from a private trust as an Award for Excellence in Journalism
CMV01190300 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Receipt of advance against depreciation
CMV01190200 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Forfeiture of money on cancellation of contract
CMV01190100 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Amount received as a result of legacy conferred by will
CMV01190000 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Consideration received for transfer of business
CMV01189900 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Incentive in form of sales tax waiver/deferment
CMV01189800 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Lease equalization charges
CMV01189700 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Corpus fund received by assessee-subsidiary from its holding company due to directives of SEBI
CMV01189600 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Subvention assistance by holding company for recouping of losses
CMV01189500 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Carbon credit entitlement
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