A

Accounts 

7, 17, 20

Accrual 

7, 12

Acquisition 

55

Additional tax

33

Administrative Expenses 

8

Advance Rulings

23

Advertisement film 

9

Agent 

8

Agreement between India and Korea 

23

Allied Laws

57

Amortisation 

17

Appeal 

7, 45

Appellate Tribunal 

7, 17

Applicability 

25, 39

Assessee 

5

Assessment 

8, 17

Auction sale

33

Audit Report 

11

B

Bad Debts 

30

Banking 

41

Benami Transactions Act

57

Best Judgment 

17

Block Assessment 

5, 7, 8, 13, 17

Bonus 

9

Bonus Shares 

28

Books of Accounts 

10, 54

Borrowed Capital  

20, 21

Broadcasting Service

41

Burden of Proof 

10, 45

Business 

19

Business Auxiliary Service

41

Business Expenditure 

8, 9, 17, 18

Business Income 

9, 12, 18

Business Loss 

19

C

C&F Agent Service

41

Capital 

8, 9, 10, 19

Capital Gain 

9, 19, 25, 28

Capital Loss 

19

Cargo Handling Services

41

Carry forward 

13

Cash Credit 

10

Central Excise 

51

Central Excise Act, 1944 

51

Central Excise Rules, 2002

53

Central Government 

37

CENVAT

43, 52 

Certificate of Registration

46

Charitable Purpose 

10

Charitable Trust 

11

Circular

37, 39

CIT (A) 

7

Civil 

14

Classification of Service

41

Companies Act, 1956

54, 55

Computation 

5, 25, 28

Concealment 

13, 21

Constitution of India 

5, 58

Constitutional validity 

15

Construction materials

35

Consulting Engineering Services

42

Contract Act

58

Co-operative Society 

57

Corporate Law

54

Corporate Membership Fee 

8

Counsel 

7

Counter Sale 

19

Credit

43, 52

Cross Examine 

14

Customs

51

D

Debtor 

58

Declaration Forms 

38

Deduction 

5, 11, 12, 19, 20, 27

Defective Return 

15, 21

Demand

46

DEPB 

20

Depreciation 

5, 11, 19

Development 

17

Directors

38

Disallowance 

19, 20

Doctrine 

52

Donation 

18

Double Tax Agreement

29

Double Taxation Avoidance 

11, 27

Double Taxation Relief 

23

Dumper 

11

Duty drawback 

12

E

Entries in Schedule

33

Entry 

38, 39

Exemption 

12, 20

Expenses 

12, 17, 20

Exploration 

19

Export 

5, 11, 12, 19, 20

Export of Services

46

Extra Ordinary Tax Payer Friendly Scheme

46

F

Family Arrangement 

57

Family Settlement 

18

Fees 

23

Fine 

9

Firm 

20

Foreign Exchange Rate Fluctuation

9

Form ‘C’

37

Form ‘F’

33

Free Trade Zone 

21

Freight 

51

FSI 

19

Fuel

35

G

Gift 

10

Goodwill 

19

H

High Court 

7, 51

Hotel 

5, 12

HUF 

8

I

Immovable Property 

9

Import of Services

47

Income 

7, 12, 13, 20

Income from House Property 

12

Income from other source 

12

Income from undisclosed sources 

12

Income Tax Act, 1961 – Sections 

2(24)

20

2(47) 

5

5

7, 12

9(1)(1) 

5

9(1)(1)(vii)

29

9(1)(vi)

27

9(1)(vii)

23

10

13

10 B 

20

10(10C) 

14

10(d)

37

10A 

21

10B

12

11

10, 11

11AB

51

13

10

14A 

20

22

12

28

9, 12

28(iv) 

18

32

5, 11, 12, 19

32(1)(ii) 

19

32(1)(iii) 

19

33AC(1)

14

35D

17

36(1)

21

36(1)(iii)

20

36(1)(vii)

30

37

9, 18, 19

37(1) 

8, 9, 17, 18, 19

40A(2) 

9

40A(2)(b)

20

40A(3)

19

41(1) 

20

43B

9

44BB 

19

45

9, 19

48

19

50

19

55(2)

19

55(2)(aa) 

28

56

10, 12

68

10

69

10

69A

12

72

13

80HH

5

80HHC

5, 11, 12, 19, 20

80RRA 

19

80IA

11

80IB

11

80IC(2)

23

90

11

92

15

92A 

15

112(1)

25, 28

113

5, 14

132(5)

15

139

15

139(9)

21

143(1)

7

143(2) 

21

144

7, 17

145

7, 13, 17, 18

145(3)

10

148

14, 21

154

13

158BB(4)

5

158BD

8, 17

158BFA(2) 

8, 13

163(1) 

8

171

8

192

5

194

15

194J

21

195

5, 26

201

5

201(1)

15

234A

5

234B

12, 15, 20

244A 

14

246A(1) 

7

250

7

253(1)

7

254(1)

5, 7, 14

254(2)

14

263

15

271(1)(c) 

13, 21

271B

21

276CC 

13

278B 

13

281

14

292BB 

21

Income Tax Rules, 1962 – Rules 

27

17

8D 

5

India & Australia 

27, 29

India & USA 

27

Industrial Raw material 

35

Industrial Undertaking 

11, 23

Insurance

51

Inter State Sales

34, 39

Interest 

5, 7, 9, 12, 13, 14, 15, 18, 20, 21, 34, 47, 51, 53, 55, 58

Interest Tax Act, 1974 - S. 4 (2) 

12

Interim Stay 

34

Investment 

17

J

Jurisdiction 

5, 47

L

Liability 

15

Limitation 

21, 47

Limitation Act, 1963 

51

Loan 

9

Local Sales 

12

Loss 

13

Luxury Tax 

18

M

Machinery

11

Manufacture 

23, 34

Merchant Banker 

54

Method of Accounting 

13, 17

Mineral 

19

Mining Services

42

Mistake Apparent 

13, 14

N

National Stock Exchange 

18

Natural Justice 

34, 57

New Industrial Undertaking 

21

New Technology 

19

Non-compete 

19

Non filing of Return 

13

Non-Resident 

8, 25, 27, 28

Notice 

21, 38

Notification

47

O

Other Financial Service

41

P

Partition 

8

Partners 

10

Payments 

20

Penalty 

8, 9, 13, 21, 37, 45, 54

Plant & Machinery 

35

Port Services

42

Powers 

7, 15

Precedent 

58

Pre-Deposit

49

Prior period expenses 

18

Production 

9

Profession Services

23

Prosecution 

13

Provision 

18, 20, 30

R

Rate of Tax

47

Reasoned Order

48

Reassessment 

13, 14, 21, 35, 38

Recovery 

14, 34, 35, 38, 39, 58

Rectification 

14

Reduction 

55

Refund 

14, 35, 47

Registration Act

57

Relief 

14

Relinquishing right 

12

Residential Complex Service

42

Respondent 

17

Return 

15, 21

Return filed 

13

Revenue 

8, 9, 19

Revised Return 

11

Revision 

15, 48

Right to Information Act

57

Royalty

27

Rules & Regulations 

18

Rural Development Fee

37

S

Salary 

5

Sale Price 

37

Sale

35, 37, 38

Sales Tax 

9, 33, 38

Satisfaction 

17

Search & Seizure 

5, 15

SEBI 

54, 55

Service 

................ 19, 38

Service of Notice 

14, 21

Service Tax

41

Share Application Money 

10

Share Capital 

55

Shares 

20, 55

Shipping Business 

14

Show Cause Notice

48

Stamp Act, 1899.

58

Stamp Duty 

58

State Development Tax

35

State Government

37

Stay 

39

Stock Broker’s Services

43

Stock-in-trade 

17

Supreme Court

5

Surcharge 

5, 14

T

Tax Deduction at Source  

15, 23

Technical Services 

23

Tenancy Right 

9

Tour Operators

43

Training fee 

12

Transfer Pricing 

15

Treaty 

11

Tribunal 

5, 14, 17

Turnover

38

U

Undisclosed Income 

5

V

Validity of Return 

15

Valuation of Stock 

7

Valuation

43, 51

Violation 

18

Voluntary Retirement 

14

W

Waiver of Deposit

49

Website 

17

Work Contract 

15, 43

Works Contract

43

Writ Petition 

5