Alphabetical Subject Index
 

 

A  
Accommodation  16
Accountable  2
Accounting  6
Accounting Standard 22 4
Accounts  6, 7
Acquisition 10
Active  12
Actual payment  5
Addition  11, 14
Additional  13, 18
Additional Evidence  6, 19
Advance Rulings 25
Advertisement Material  28
Advertising Agency 31
Agricultural Income  6, 7
Allied Laws 44
Allowability   19
Allowance  8
Amalgamation  43
Amount 7
Annual Value  14, 19
Appeal  7, 14, 21, 23
Appellate Tribunal  4
Applicability  15
Applicant 25
Article 141   45
Articles  43
Assessee  17, 40
Assessment  7, 19
Assessment Year  14
Audit  7, 19
Award  28
 
B  
Bad debt  8, 19
Beauty Parlour Service 31
Block Assessment  8, 19, 20
Bonus Shares  10
Borrowed Capital  14, 23
Building  12, 16
Building Fund  8
Business  4, 12, 28, 30
Business Asset  18
Business Auxiliary Service 31
Business Expenditure  8, 9, 20
Business Income  9, 10, 14, 20, 21
Business Loss  9, 20
 
C  
Capital  4, 10
Capital Gain  9, 10, 20
Capital Goods 41
Capital Receipt  9, 21
Cash Credits  10
Cash Payment  11
Central Excise  40
CENVAT Credit 35, 41
Charitable  4
Charitable Institution  11
Chartered Accountant  2, 32, 45
Classification of service 31
Clearing & Forwarding Agents Service  35
Closing Stock  5
Commissioner  23
Companies Act 43, 44
Composition Scheme  29
Computation  24
Computer Training Institute 32
Computers  11
Concealment  5
Concessional Rate  29
Condonation of Delay 38
Constitution of India  45
Construction  6, 16, 45
Consulting Engineer 32
Consumer Protection Act  2, 45
Contention  25
Contractor  24
Contracts  28
Contribution  8, 12
Convertible  9, 13
Corporate Law 43
Cost Accountant Service 32
Cost of Acquisition  11
Courier Agency Services 35
Credit  17, 41
Creditors  43
Customs 40
 
D  
Debenture  9
Declaration  30
Deduction  4, 5, 11, 13, 19, 21, 22, 23
Deemed Dividend  21
Deficiency  45
Delay  21
Department 25
Depreciation  5, 11, 12, 21
Direct Taxes 19
Directors  43
Disallowance  12
Disclosure  15
Dismissal  7
Dividend Stripping  4
Duty Drawback  13
 
E  
Economic activity 28
Education Expenses  8
Electronic goods 30
Employee 16
Excise  40, 42
Excise duty  40
Exemption  13, 18, 22, 30
Expenditure  4, 12, 16, 17, 21
Export  5, 13, 15, 21, 22, 29, 30
Export of Services 38
Export Packing Credit  13
Export Undertaking  22
Extension  7
 
F  
Facts 25, 40, 41, 42
Filing  21
Finance Act, 1983 ­ 18
Fine  9
Food supplement 28
Foreign Exchange  13
Forex  11
Free Trade Zone   22
 
G  
Gains  22
Garlic Extract Powder Capsules  28
Gas Cylinder  12
Gifts  10
Ground  18
 
H  
Held  40, 41, 42
High Court  6, 7, 17
Hotel  12, 13
House Property  14, 22
House Property Income  9
Housing Project  22
 
I  
Import Entitlement  22
Import of Service 38
Income  13, 14, 22, 24
Income Tax Act, 1961 – Sections   
S. 2 (24)  13
S. 2(13)  4
S. 2(14)  10, 11, 14
S. 2(15) 4
S. 2(22)(e) 21
S. 2(47)  18, 20
S. 3 10
S. 4  10, 19, 24
S. 5 8
S. 6(1)(c) 16
S. 10 6
S. 10(1) 7
S. 10(10CC) 23
S. 10(22) 11
S. 10A 22
S. 10B  22
S. 12 43
S. 12A 24
S. 14A  21
S. 17(2)(ii)  16
S. 22  9, 14, 19
S. 23(1)(b) 14, 22
S. 28  4, 5, 6, 9, 14, 21
S. 28(1) 20
S. 28(i) 20, 21
S. 32 11, 12, 21
S. 32(1) 16
S. 32(1)(iv) 5
S. 32A 11, 14
S. 36(1)(iii)  14, 23
S. 36(1)(vii) 8, 19
S. 36(1)(viia)  8
S. 36(i)(vii) 8
S. 37  4, 8, 9, 11, 20
S. 37(1) 8, 9, 10, 14, 15, 17, 20
S. 40A(2)(a) 11
S. 40A(3) 11, 12
S. 41(1) 15
S. 43(5) 24
S. 43A 11
S. 43B 5, 7, 12
S. 44AB  19
S. 45 10, 18, 21
S. 48  9, 10, 13
S. 54E 13
S. 55  10
S. 56 14
S. 68 10
S. 69 7, 14
S. 69A 7
S. 69B  24
S. 80HHC  5, 13, 15, 19, 21, 22
S. 80HHD  13
S. 80HHD 16
S. 80-IA 14, 19, 23
S. 80-IA(9)  22
S. 80-IB 13, 21, 22, 23
S. 80-IB(10) 22
S. 92C  24
S. 127 17
S. 131 17
S. 132 8
S. 139 16
S. 139(4)  7
S. 139(5) 16
S. 140(c) 16
S. 142(2A) 7
S. 143  19
S. 143(2)  15
S. 143(2)(i) 19
S. 143(3)  15
S. 144B 7
S. 145  5, 6, 23
S. 147  15
S. 148  15, 16, 23
S. 149 15
S. 153  7
S. 154 16,23, 24
S. 158B(b)  19, 20
S. 158BC  8, 20
S. 158BD  19
S. 158BE 20
S. 194A 4
S. 194C 24
S. 199 17
S. 201 4
S. 201(1A) 17
S. 234B 23
S. 245F 24
S. 251 6
S. 251(2) 23
S. 253 7, 21
S. 254 14, 18
S. 254(1)  7
S. 254(2)  4, 7, 24
S. 254(2A) 18
S. 257 18
S. 260A  7
S. 263 5, 17
S. 271(1)(c) 5
S. 282  17
S. 391 to 394  43
Income Tax Rules, 1962 – Rules  
R. 19 7
R. 20 7
R. 24 7
R. 46A 19
Indian Trust Act, 1882,  44
Indirect Taxes 28
Industrial Undertaking  22, 23
Infrastructure  23
Initial  14
Insurance Act 45
Insurance 2
Interest  9, 13, 14, 16, 23, 38, 42
Interim Stay  18
Inter-State purchases 29
Investment  10, 13
Investment Allowance  14
Issue 40, 41, 42
ITAT  14
ITO  17
 
J  
Judicial  18
Jurisdiction  17
 
L  
Lawyers  2
Lease Rights  14
Leased Circuit Services 32
Leasehold  16
Leave and Licence or Lease 45
Leave Encashment  7
Limitation  7, 15
Loan agreement  45
Loose sheets   5
 
M  
Maintainability  7
Management Consultant’s Service 33
Mandap Keepers Services 33
Manpower Recruitment Agency 34
Meaning  5
Medicinal Products  28
Mens rea   5
Merger  43
Method of Accounting  23
Misconduct  45
Mistake  4, 16, 24, 29
Mistake Approach  14
 
N  
National Authority  28
New company  43
New Project  15
Nominee 45
Non Performing Assets  8
Non-resident  16
Notice  15, 16, 17, 19, 23, 39, 45
Notification  30
 
O  
Opinion   15, 17
Original assessment  15
 
P  
Passive  12
Pawned goods  44
Penalty   4, 5, 9, 17, 37
Perquisite  23
Photography Service 34
Plant  12
Plot Rent  14
Port Services 34
Power  4, 17, 18, 23
Precedent  45
Premises  16, 17
Preoperative expenditure  15
Previous Year  11
Proceedings  17
Professional  45
Profit  5, 15, 22
Promotion expenses  42
Property  9, 44
Provident Fund  5, 12
Provision  7, 8
Public Information Officer  45
Public policy 45
Purchase  30
Purchase Tax  29
 
Q  
Question 25
 
R  
Rate  12, 30
Reassessment  15, 16, 23
Reclassification  42
Recovery  45
Rectification  23, 24, 29
Rectifying  16
Refund  38, 41
Registration  24, 43
Rejection  6
Renovation  17
Reopening of Assessment  15
Repair  17, 41
Repair and Maintenance Service 33
Res judicata 39
Reserve  16
Reserve Account  16
Residential  16
Residential Status  16
Restrictive covenant  21
Return  16
Revenue  4, 10
Revenue Expenditure  16, 17
Revenue Receipt  10
Revision  5, 17
Road  12
Ruling 25
 
S  
Sale of Shares  10
Sales  29, 42
Sales Tax  12, 28, 30
Search  6, 8
SEBI Act and Companies Act  43
Secretary  16
Seizure  8
Service  16, 17
Service of Order 39
Service Tax 31
Settlement Commission  24
Shares  21
Show-cause  39
Software  10
Speaking order  18
Speculative  24
State 28
Stay  18
Stock Brokers Services 34, 35
Stock 40
Stock-in-Trade  9, 10
Subsidy  24
Substantial Question of Law  7
Supreme Court 4
Survey  13, 17
 
T  
Tax at Source  4
TDS  17, 24, 29
Territorial  17
Testing and Certification Charges 35
The Guardians and Wards Act, 1890  44
The Hindu Minority and   
Guardianship Act, 1956 44
Time Limit  20
Total Income  21
Tour Operator Services 35
Transaction  4, 24
Transfer  14, 16, 18, 30
Transfer of shares  44
Transfer Pricing  24
Transportation cost 42
Trial Production  12
Tribunal  7, 18, 19, 46
True  15
Trust  44
Turnover  5, 22
 
U  
Undertakings  23
Undisclosed Income  5, 20
Undisclosed Sources  14
Unexplained Investment  7, 24
Unjust Enrichment 41
 
V  
Valuation  5, 35, 40, 42
Valuation of Shares  46
VAT 28
 
W  
Waiver of Interest   6
Waiver of pre-deposit 39
Warehouse  42
Wealth Tax   18
Works Contract  6, 29