A

Account 

17

Accounting 

12

Accrual 

6, 12

Actual Payment 

5

Advance 

11

Affidavit 

44

Alternative Remedy 

16

Amalgamation 

44

Amnesty 

18

Amount 

7

Appeal 

7, 10, 17, 18, 22, 39

Appellate Authority 

46

Architect Services

34

Article 227

47

Article 226 

16

Article 132

6

Article 141

47

Article 5(2) 

23

Article 5(c)(e) 

13

Artificial silk yarn

32

Assessment order 

15

Association of persons

28

ATMs

29

Authority 

6

Avoidance 

7

Ayurvedic Medicine

28

B

Bad Debts 

7

Banking & Other Financial Services

34

Banking Services 

46

Benefit 

17

Block Assessment 

14

Block Assessment 

5, 8, 21

Block of Asset 

6

Book Profit 

8, 17

Bottling Fee 

5

Brand Promotion 

17

Building 

19

Business 

14, 18

Business Auxiliary Service

34

Business Expenditure 

5, 8, 9, 17

Business Income 

9, 13, 17

Business Support Services

34

C

Cancellation

30

Capital 

18

Capital Expenditure 

5

Capital Gains 

5, 21, 23, 25

Capital Receipt 

35

Cargo Handing Services

35

Cash Credit 

9, 10, 18

Cash Expenditure 

20

CENVAT

37

Certificate 

30

Change of Opinion 

22

Charitable 

10, 18

Charitable Trust 

10

CIT(A) 

17

Civil Court 

47

Civil Procedure Code, 1908 – S. 34 

46, 47

Classification of Service

34

Clearing and Forwarding

35

Commercial or Industrial Construction Services

35

Commission 

19

Commissioner 

18

Companies Act 

44, 46

Companies Act, 1956

44, 45

Concealment 

6, 14, 21, 33

Condonation of delay 

7, 22

Constitution of India 

47

Constitutional Validity 

7

Consulting Engineering Services

35

Consumer Protection Act, 1986 – S. 2(1)(g)

46

Contempt 

46

Contract 

47

Contractors 

18

Co-op. Bank 

11

Co-operative Societies Act 

5, 46

Copyrights Act 

47

CST

32

D

Damaged Rice

32

Debt

46

Deducting tax at source 

11, 19

Deduction 

5, 10, 11, 13, 18, 19, 20

Deemed Dividend 

11, 19

Definition 

8

Demand

39

DEPB 

20, 42

Depreciation 

5, 11, 19

Determination 

20, 28

Direction 

14

Directors 

11

Disallowance 

12, 19, 20

Discount 

9

Dividend 

10, 11

DTAA 

13, 23, 24, 25, 26

E

East Punjab Urban Rent Restriction 

Act, 1949 - S. 11

46

Educational 

10

Engineers 

17

Entry 

32

Estoppel 

33

Eviction 

46

Evidence 

33, 44

Exemption 

12, 18, 20, 21

Expenditure 

20

Explanation 

8

Export 

20

F

Fair market value 

9

Fees 

7

Finance Act, 2007 

12

Foreign Exchange Management Act, 1973 

44

G

Gift 

9, 10

Goods Transport Agent Services

35

Gujarat High Court

42

H

High Court 

10, 47

Housing Project 

18

I

Immovable Property 

47

Import

30

Impounding of Books 

14

Income 

6, 10, 11, 12, 19, 20

Income from Other sources 

9, 13, 18

Income Tax Act, 1961 – Sections

S. 2(15) 

10, 18

S. 2(22)(e) 

11, 19

S. 3

46, 23

S. 4

9, 35

S. 5

6, 12, 24

S. 5(2) 

23

S. 5(2)(1) 

25

S. 9 

12, 21, 23

S. 10(16)

20

S. 10(23)(vi)

12

S. 10(23C)(vi)

12

S. 11

10, 18

S. 11AC

42

S. 12

18

S. 12A

10

S. 12AA(3)

10

S. 14A

12, 19

S. 17 

47

S. 28(1) 

9

S. 28(i) 

9

S. 28(iiid) 

20

S. 28(iv) 

17

S. 30 

46

S. 32 

11, 19, 46

S. 35(1)(iv)

20

S. 35D 

9

S. 36(1)(iii)

8

S. 36(1)(vii)

7

S. 37 

5, 9, 17, 18

S. 37(1) 

8, 9, 17

S. 40(a)(ia) 

7, 20

S. 40A(2)

9

S. 40A(3) 

20

S. 41(1) 

6, 17, 20

S. 43(5)

21

S. 43B

5

S. 44BB 

14

S. 45(5) 

5

S. 48

20, 23

S. 50

6

S. 52 

44

S. 54

21

S. 56

9

S. 56(2)(iii)

13

S. 68 

9, 10, 18

S. 69 

16

S. 80IA

13

S. 80(IB) 

18

S. 80G

18

S. 80G(5)

18

S. 80HH

6, 10, 11

S. 80HHC 

20

S. 80I

6

S. 80IA

5, 11, 22

S. 80IA(4)

18

S. 80IA(9) 

20

S. 80IB 

13, 19

S. 80IB(9)

19

S. 80P

5, 11

S. 80P(2)(a)(i)

11

S. 94 (7)

16

S. 112(1)

23

S. 115J

8

S. 115JA

17

S. 115JB

22

S. 127

16

S. 131

14

S. 133A

6

S. 139(9)

15

S. 143(2) 

8

S. 145

12, 17, 21, 44

S. 147 

6, 14, 15, 22

S. 148

15

S. 150(1)

14

S. 153C

8

S. 154 

15

S. 158BB

8

S. 158A

7

S. 158BC 

5, 8

S. 158BD

8

S. 158BFA

21

S. 158BFA(2)

21

S. 170

16

S. 171(3)

13

S. 172 

26

S. 179

11

S. 194C 

19, 20

S. 194H

20

S. 195 

19, 24

S. 201

19

S. 201(1A)

11

S. 220

16

S. 220(2)

21

S. 234C

13

S. 244A

15, 21

S. 245F

15

S. 245C 

15

S. 245N(a)

25

S. 251 

16, 17, 18

S. 253

7

S. 254 

7, 22

S. 254(2)

22

S. 255(1)

22

S. 260A

7, 10

S. 263 

15, 22

S. 268A

10

S. 271(1)(c) 

6, 14, 21

S. 282

15, 22

S. 292C 

16

S. 294 

44

S.391

44

S. 393

44

S. 433

46

S. 529 

45

S. 529A 

45

Income tax Authorities 

14

Indexation 

20

India 

12, 24, 25

India & South Africa 

25

India & USA 

25

India and Sweden 

13

India- USA 

24

India-South Africa 

23

Indo-German 

25

Indo-Swiss 

26

Indo-UAE 

13

Industrial undertaking 

5, 13, 18

Infrastructure Development 

13

Infrastructure undertaking 

22

Insurance claim 

11

Interest 

8, 10, 11, 13, 21, 29, 30, 42, 46

Interest Tax Act – S. 2(7)

13

Interested witness 

23

Interim Disbursement

45

International Taxation 

13, 21, 23, 24, 25, 26

Interpretation

28

Inter-State 

28, 32

Issuance of notice 

8

J

Jurisdiction

28

K

Kerosene 

33

L

Leasing 

11

Liability 

11

Limitation 

14, 47

Lower rate of tax 

23

M

Machinery 

18

Maintainability 

16

Maintainability of application 

25

Mandatory 

8, 11

Mandatory Limit 

7

Manufacture 

6, 13, 29, 32

Meaning 

46

Mercantile System 

12

Merger 

15

Method of Accounting 

21

Mineral Oil 

14, 19

Minimum Alternate Tax 

17

N

National Commission 

47

Negotiable Instrument Act 

44

News from Kerala

31

Nominee 

46

Non Reasoned Order

46

Non-resident 

23

Notice 

15

Notification

40

O

Order 

22

P

Packaging Activity Services

36

Paper Core Pipes

29

Paper Tubes 

29

Partners 

19

Payment 

20

Penalty 

6, 14, 21, 33, 38, 42, 43, 44

Permanent Establishment 

13

Photocopier machine

33

Photography Services

36

Plant 

19

Power 

14, 17, 18, 22, 46, 47

Precedent 

40, 47

Premises

9

Preparation 

33

Presumption 

16

Principles 

43

Private company 

11

Profit 

5, 19, 20, 26

Promissory 

33

Provisions 

20

Purchase 

30

R

Rajasthan Excise Act 

5

Raw Material

33

Reassessment 

6, 14, 15, 22, 30

Receipts 

18

Recognition

18

Recovery

47

Rectification 

15, 22

Rectification charges 

10

Refund 

15, 40, 47

Registration 

10, 18, 30, 47

Rejection 

17, 47

Rental Income 

11

Repair 

5, 9

Return 

15

Revenue 

18

Review

30, 40

Revision 

15, 22

Rule 11

47

Rule 34 

22

S

Sale 

30, 31, 32

Satisfaction 

8

Schedule 

28

Scholarship 

20

Scientific Research 

20

Securities 

16

Service of Notice 

15, 22

Settlement 

15

Settlement Commission 

15

Share Capital 

10

Share exchange ratio 

44

Shareholder 

19

Shares 

16

Ship Breaking Activity 

6

Show Cause Notice

41

SICA Act 

46

Sick Ind Companies (Special Provisions) 

Act, 1985

46

Speaking Order

41

Special Leave Petition 

6

Speculation loss 

21

Stamp Duty 

47

Stay 

16

Stock Exchange Card 

11

Substantial Question of Law 

7

Superintendence 

47

Survey 

6, 9

T

Tax Credit 

17

TDS 

20, 21, 24, 31

Technical Consultancy Service

36

Technical Testing and Analysis Services

36

Tenancy 

47

Timber

33

Toner & Developer 

33

Tour Operator Service

36

Trade 

9

Transaction 

16

Transfer of Cases 

16

Transfer of Credit 

31

Tribunal 

7, 22

U

Undisclosed Income 

8

Unexplained investments 

16

V

Validity 

21, 22

Valuation

37

VDIS 

16

Vice President 

22

W

Waiver of Deposit

41

Warranty Expenses 

5

Wet Cleaning Services

37

Winding up 

46

Works Contract 

19, 28, 31, 32

Writ 

16