A.

Abatement

52

Accounting 

8, 28

Accounts 

5

Accrual of Income 

8, 25

Actual Cost 

34

Actual Payment 

5, 12, 28

Additions

9, 20, 36

Additional Evidence 

8

Additional Ground 

9, 25

Additional Income 

20

Ad-interim 

6

Admission 

10, 15

Advance 

34

Advance Lease Rent 

12

Advance Ruling 

39, 42

Advertisement Expenses 

12

Agent 

8

Agricultural Expenditure  

27

Agricultural Income 

25, 27

Agricultural Land 

14, 35

Airport Service

48

Allied Laws

61

Alternate Dispute Mechanism 

5

Annual Value 

25, 36

Appeal 

8, 9, 25, 46, 52, 60

Appellate Tribunal 

8, 9, 23, 25, 26

Application 

24

Approval of COD 

8

Article 12(4)(b) 

44

Article 13(4)

37

Article 226

7, 9

Article 8

37

Article V 

37

Assessing Officer 

10, 22

Assessment 

9, 10, 26, 40, 41, 61

Asset 

24

Audit 

22

Audit Report 

15, 18

B.

Bad Debt 

10, 11, 26, 30

Banking & Other Financial Services

48

Binding Nature 

22

Biri Binding Charges 

27

Block Assessment 

5, 10, 11, 12, 26, 27, 38

Block of Asset 

18, 19, 27

Bonds 

7, 28

Book Profit 

12, 21, 36, 37

Borrowed Capital 

13, 28

Business Auxiliary Service

48

Business Disallowance 

12

Business Expenditure 

5, 12, 13, 27, 28, 29, 32

Business Income 

14, 24, 29

Business Loss 

29, 30

C.

Capital Asset 

14, 28

Capital Expenditure 

14, 27

Capital Gain 

5, 14, 18, 30, 31, 41

Capital Loss 

41

Capital or Revenue 

12, 14, 15, 20, 27, 31, 32

Capital Receipt 

15

Cash Credits 

5, 32, 32

Central Excise

57

Central Government 

22

CENVAT Credit 

50, 57, 58

Change of Method 

8

Change of Opinion 

7, 23, 39, 40

Charitable Institution/

Charitable or Religious Trust 

15, 32

Chickens 

17

Citizen Tax 

6

Civil Procedure 

59

Classification of Service

48

Commercial Training or Coaching Services

48

Commission 

17, 27, 33

Commissioner 

8, 61

Companies Act, 1956 – S. 441, 433, 529 

59, 60

Company 

37

Company Law Board 

59, 60

Company Law Board Regulations, 1991

59

Compensation 

25

Computation 

27, 30, 33, 36

Concealment 

21, 22, 38, 39

Concession of Law 

15

Condonation of Delay 

8, 9, 32, 53, 60

Consideration 

30

Constitutional Validity 

12

Consumer Protection Act, 1986 

– S. 2(1)(f)(r), S. 2 (1)(g)

62

Contingent Liability 

12

Convertible Debenture 

12, 14

Co-owner 

18

Corporate Law

59

Cost of Acquisition 

31

Court Order 

29

Criminal 

61

Cutting & Polishing 

6

Custom

57

D.

Dead Person 

10

Debentures 

7, 13

Deduction 

5, 6, 10, 15, 16, 17, 20, 32, 33, 34, 35, 42

Deduction of tax at source 

6, 17, 18, 33, 34

Deemed Dividend 

18, 34

Defection Return 

10

Demurrage 

13

Depreciable Assets 

30

Depreciation  

18, 19, 32, 33, 34, 38

Disallowance 

12, 13, 15, 28, 33, 35

Disclosure 

38

Dissolution 

14

Doctrine

46

DTAA 

36, 37, 43, 44, 58

Duplex Flat 

25

E.

Educational Institution 

6, 19

Effect of repeal 

46

Eligibility 

24

Enforcement of Foreign Award

62

Entries in Schedule 

47

ESOP 

30

Estate Duty 

6

Excise Act 

9

Exempted Income 

13, 15, 28, 32

Exemption 

6, 20, 31, 35, 40

Export 

7, 15, 16, 20, 22, 33, 35

F.

Feasibility Report 

13, 14

FERA Act 

24

Firm /Firm and Partners

27, 31, 32

Foreign Company 

36

Foreign Currency swap 

36

Foreign Exchange fluctuations 

15

Foreign Institutional Investor 

31

Foreign Law Firms 

24

Franchisee 

18

Free Trade Zone 

35

Freight Income 

37

Freight subsidy 

16

FSI 

30, 31

G.

Garnishee Proceedings 

47

Gift 

5, 35

Gift Tax Act – S. 4(1)(a)

30

Goodwill 

34

Government Securities 

16

H.

High Court 

8, 9, 26, 57

Hindu Succession Act

61

Housing Project 

33, 34

Hypothetical Tax 

33

I.

Immovable Property 

22

Income 

7, 20, 35, 36

Income from House property 

20, 36

Income from Other Sources 

20

Income from undisclosed source 

20, 36

Income Tax Rules, 1962 – Rules

6DD(f)(ii) 

13

8D

32

9A 

28

27

25

46A

8

Income Tax Act, 1961 – Sections

2(1A)

25

2(5) 

7

2(7)

7

2(11) 

18

2(14)(iii) 

14

2(15) 

15

2(22)(e) 

18, 34

2(28A) 

28

2(42A) 

14

2(47) 

14, 41

2(ea)

24

2(ii) 

27

4

8, 14, 15, 20, 25, 32, 35

5

8, 25, 36

6(1)(c)

37

9

34, 37

9(1)(vi)

18, 37, 44

10(2A) 

32

10(5) 

6

10(10C)

36

10(10CC) 

33

10(10D)

35

10(14)

39

10(22)

6

10(23C)

10

10(23C)(vi)

19

10(33)

13

10A

15, 32, 35, 41

10B

20, 35

10B(5) 

15

11

15, 32

12A 

15, 32

12AA 

15, 32

13

32

14A 

10, 13, 15, 28, 32, 33

16

33

17

24

17(2) 

39

22

20

23

25

23(1)(a) 

36

28

14, 30

28(1) 

14

28(i) 

29, 41

28(ii)

25

28(iv) 

29

28(V)

32

29

24

32

11, 19, 34

32(1)(i) 

34

32(1)(ii)

19

32(1)(iia)

18

32(1)(iii) 

18, 34

32(1)(iv)

19

32A

21

35

40

35(1)(iv)

27

35C

9

36(1)(iii) 

28

36(1)(vii) 

6, 10, 11, 30

36(2)

11

36(i)(iii)

13

36(i)(vii)

26

37

12, 13, 14, 15, 28, 30

37(1) 

12, 13, 27, 29, 31, 32

40(a)(i) 

13, 28, 29, 34

40(a)(ia) 

12, 27, 28

40(b)

29

40A(3) 

13

41(1)

7, 8

43(5)

29, 41

43(6) 

19

43(6)(c)

27

43(i)

34

43B

5, 12, 28, 35

44

37

44AB

24, 42

44D 

36

45

14, 30, 31, 41, 42

45(3) 

14, 30

45(4) 

14, 31

47(ii)

14

48

5, 14, 30, 31, 42

49(1)(iii)(b)

14

50

14, 18, 30

50A

14

50B 

41

50C

31

53A

41

54

14, 31

54B

14

54EC

40

54F

31, 35

55(2) 

31

56

20

56(2)(v) 

35

57

20

68

5, 32

69

20, 36

69A

36

69C

20

70

35, 41

70(3) 

41

73

14

74(1)

41

80A

33

80B(5) 

33

80C

17

80HH

6, 17

80HHA

17

80HHB(3)(ia) 

15

80HHC 

7, 10, 16, 33, 35, 37, 39

80I 

16, 17, 33

80IA

6, 16

80-IA(7) 

15

80IB 

16, 33, 34

80IB(10)

33

80IB(11A)

42

80J(6A)

15

80P

16

80P(2)(a)(i)

17

88

23

90

37

92

42

92C

39

111A

31

112

31, 41

115AD

31

115JA

12, 21, 36

115JB 

12, 33, 37, 45

132(1)(ii)(b)

7

132(4)

9

132A

7, 41

139

10, 40

142(2A) 

27

142(2C)

41

142A

20

143

10

143(1) 

23

143(2) 

10, 23, 26

143(3)

15

144C

5

145

5, 8

147

7, 22, 23, 39, 40

148

7, 23, 37, 39, 40

151

40

153A 

26, 39, 40, 41

153C

10

154

7, 23, 26

154(7)

23

158BB

11, 12, 27

158BB(1)

27

158BC

10, 11, 26

158BD

11

158BE

5, 27

158BE(2)(b) 

11

158BFA(2)

38

163

8

170

24

192

6

194A

17, 18

194C 

18

194H 

17, 27, 33

194I 

17, 18, 34

194J

18, 27

194lA

17

195

6, 18, 28

195(1) 

17

220(2)

21

234A

21

234B

9, 20, 21, 36

234C

21

244A

23, 36

245S

39

249(4) 

9

251

8

253

8, 9

253(1)

9

254(1) 

8, 9, 22, 25, 39

254(2) 

8, 9, 23, 25, 26

255

25

260A 

8, 9, 10

263

24, 34, 37, 40

269UD

22

269UL 

22

271(1)(c) 

21, 22, 38, 39

271(1B) 

22

271D

21

274

22

275

22

276C

22

282

21

288

26

292B

40

292BB

21, 26, 37

Index Cost 

30

Indexation 

31

India-Brazil 

37

India-France 

37

India-Japan 

43

India-Singapore 

37

India-UK 

37

India-US 

44

India-USA 

43

Individual User 

19

Industrial Undertaking 

6, 16

Information Investigation Wing 

23

Intellectual Property Service

48

Interest 

8, 9, 12, 13, 15, 16, 17, 18, 20, 21, 23, 28, 30, 34, 36

Interest Subsidy 

16

Interest Tax 

7

International Taxation 

36, 37

Investment 

14, 36

Investment Allowance 

21

J.

Japanese Law

6

Jurisdiction 

7

K.

Keyman Insurance 

28, 35

L.

Labour Charges 

28

Labour Law 

61

Leasing of Machinery 

19, 21

Leave Travel Concession 

6

Liability 

29

Lift Charges 

20

Limitation 

5, 11, 23, 27, 40, 46, 53

Limitation Act, 1963 – S. 10F 

60

Loan

18, 32

Loose sheets 

20

Loss 

35

M.

Maintainability 

9

Maintenance or Repair Service

49

Management Consultancy Service

49

Manufacture 

6, 17, 46

Manufacturing 

20

MAT 

37

Meaning of Work 

18

Mercantile System 

28

Merger 

23

Money Lending Business 

11

Mutuality 

20

N.

Negotiable Instrument Act, 1881 – S. 138 

61

Non-compete Fee 

20

Non-resident 

8, 17, 29, 37

Notice 

10, 21, 23, 26, 37

Notional Depreciation 

19

Notional Gain 

36

Null and void orders

53

O.

Oriented Undertaking 

20

Outdoor Catering Service

49

P.

Partition 

61

Partner 

29, 31

Partnership 

30, 32

Passive use 

34

Penalty 

21, 22, 29, 38, 39, 52

Percentage Completion Method 

33

Perquisite 

29, 39

Poland

42

Power of Rectification 

9

Power of Stay 

8

Power of Tribunal 

8

Power to dismiss 

9

Powers 

7, 8, 25, 26, 59, 61

PPF 

23

Precedent 

22, 25, 39, 53

Processing Stone 

20

Production

6

Profit /Profits of Business 

7, 39

Project Completion Method 

25

Property

6

Prosecution 

22

Protocol Export 

35

Provident Fund 

5, 61

Public Provident Fund 

17

Purchase of Plant 

18

R.

RBI Act

24

Reassessment 

7, 22, 23, 24, 37, 39, 40, 46

Rebate 

23

Recovery 

46, 47

Rectification 

7, 8, 9, 23, 25, 26, 53

Refund 

6, 8, 23, 36, 46, 54

Registration 

15, 32

Registration Charges 

31

Reimbursement 

29

Renovation Expenses 

31

Rent 

15, 18

Rent-a-Cab Service

49

Retirement of partner 

31

Retraction of Statement 

9

Return 

10, 40

Revision 

24, 34, 40, 54

Royalty 

13, 14, 36, 37, 43

RTI Act - S. 3, 8, 9

61

S.

Sale 

46

Sale consideration 

11

Sales Tax 

8, 46

Scientific Research Expenditure 

40

Search and Seizure  

7, 11, 39, 40, 41

SEBI 

29, 59

SEBI (Stock Brokers and Sub- Brokers) 

Regulations, 1992

60

Security Agency Service

49

Set aside 

22

Service Tax

48

SEZ 

47

Share Broker 

11

Shares 

14, 28

Show Cause Notice 

40

Sick Industrial Companies 

(Special Provisions) Act, 1985 

62

Slump Sale 

14, 41

Software Company 

13

Special Audit 

41

Speculation Loss 

14, 29

Speculative Transactions 

41

Stamp duty 

31

Stay Recovery 

6

Stock Brokers Service

49

Stock in Trade 

14

Stock Transfer 

47