| 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 |