|
|
A |
|
|
Accounts |
4 |
|
Accrual of Income |
7 |
|
Acquisition |
7, 8 |
|
Actual Payment |
7, 8, 14 |
|
Addition |
11, 13, 14 |
|
Adjournment |
7 |
|
Advance Rulings |
21 |
|
Advertisement |
15 |
|
Advertising Agents Service |
30 |
|
Allied Laws |
43 |
|
Allowability |
4 |
|
Allowance |
11 |
|
Amount |
14 |
|
Annual Value |
10 |
|
Appeal |
4, 7, 14 |
|
Appeal fee |
14 |
|
Appellate Tribunal |
7 |
|
Article 141 |
12 |
|
Assessee |
7 |
|
Assessing Officer |
6 |
|
Assessment |
11, 13, 19 |
|
Assets |
5 |
|
Attachment |
12 |
|
Authorised Service Station Services |
31 |
|
Authorities |
13 |
|
Auxiliary Service |
28 |
|
B |
|
|
Bad debt |
7, 14 |
|
Bank |
43 |
|
Block Assessment |
13, 14, 20 |
|
Books of Account |
9 |
|
Business |
6, 16, 28 |
|
Business Expenditure |
4, 5, 7,
8, 12, 14, 15 |
|
Business Income |
8, 15 |
|
C |
|
|
Cab Operators Service |
29 |
|
Capital |
9, 16, 18 |
|
Capital Gain |
8, 9, 15,
16, 17 |
|
Cargo Handling Services |
28 |
|
Cash Credit |
9, 16 |
|
Central Excise |
38 |
|
CENVAT Credit |
31 |
|
Certification Service |
30 |
|
Chapter VIA |
5 |
|
Charitable |
9, 16 |
|
Chartered Accountants Services |
28 |
|
CIT |
14 |
|
CIT (A) |
7 |
|
Civil Law |
43 |
|
Classification of Service |
28 |
|
Clearing and Forwarding Agent Service |
29, 31 |
|
Code of Criminal Procedure, 1973 - S. 468 |
12 |
|
Commitment Charges |
4 |
|
Concealment |
11, 19 |
|
Condonation of delay |
33 |
|
Constitutional validity |
8 |
|
Consultant |
20 |
|
Consulting Engineer |
29 |
|
Consumer Protection Act – S. 2(1)(R) & 2(1)(g) |
44 |
|
Consumer Protection Act |
43 |
|
Contract |
4 |
|
Contribution |
7, 8 |
|
Corporate Law |
41 |
|
Correction . |
43 |
|
Cost of Acquisition |
15 |
|
Coupons |
8 |
|
Cross Examination |
9 |
|
Custom House Agent Services |
28 |
|
Customs |
38 |
|
D |
|
|
Deduction |
5, 10, 14,
16, 17, 18, 20 |
|
Deficiency . |
43 |
|
Depreciation |
5, 10 |
|
Detection |
11 |
|
Disallowance |
8, 17 |
|
Disclosure |
11, 12 |
|
Dismissal |
4, 12 |
|
Duty draw back |
11 |
|
E |
|
|
Employees |
6 |
|
Event Management Service |
29 |
|
Excise Duty |
10 |
|
Exemption |
8, 9, 17 |
|
Expenditure |
13, 17 |
|
Explanation |
11 |
|
Export |
5, 10, 17 |
|
Export of Service |
33 |
|
F |
|
|
Family Arrangement |
8, 17 |
|
Finance Charges |
4 |
|
Fine |
8 |
|
Fixed Deposit |
8 |
|
G |
|
|
Goods Transport Agency Services |
34 |
|
Gross |
5 |
|
H |
|
|
High Court |
4, 7 |
|
Hindu Law |
44 |
|
House Property |
10, 18 |
|
Housing Project |
17 |
|
HUF |
44 |
|
Hundi Loans |
10 |
|
I |
|
|
Immovable Property |
7 |
|
Import of Services |
34 |
|
Income |
10, 11,
17, 18 |
|
Income Tax Act, 1961 – Sections |
|
|
2(24) |
9, 19 |
|
2(1)(g) |
43 |
|
2(24)(x) |
8 |
|
2(47) |
17 |
|
4 |
9, 19 |
|
4, 28(ii) |
18 |
|
10 (3) |
18 |
|
10(10C) |
17 |
|
10A |
17, 20 |
|
11 |
9 |
|
12 |
9 |
|
12A |
16 |
|
12AA+ |
6 |
|
14 |
17 |
|
14A |
17 |
|
15 |
19 |
|
17(ii) |
6 |
|
22 |
10, 15 |
|
24(1)(iv) |
18 |
|
28 |
8 |
|
28(1) |
15 |
|
28(iv) |
18 |
|
28(va) |
9, 18 |
|
31 |
9, 16 |
|
32 |
10 |
|
32(1) |
5 |
|
32A |
11 |
|
34(1) |
5 |
|
36 (1)(vii) |
14 |
|
36(1)(iii) |
6 |
|
36(1)(va) |
8 |
|
36(1)(vii) |
7, 14 |
|
36(1)(viia)(c) |
16 |
|
36(1)(viii) |
7 |
|
37 |
4, 5, 8,
9, 15, 16 |
|
37(1) |
15 |
|
40(a)(i) |
17 |
|
40(a)(ia) |
8 |
|
41 |
19 |
|
43(1) |
11 |
|
43B |
7, 8, 12,
14 |
|
45 |
8, 15, 17,
18, 19 |
|
45(4) |
16 |
|
45A of the RBI Act |
14 |
|
48 |
8 |
|
54F |
8, 9 |
|
55(2)(aa)(ii)(iii)(aa) |
8 |
|
55(2)(a) |
9 |
|
55(2)(b)(i) |
15 |
|
55A |
15 |
|
56 |
8, 18, 19 |
|
57 |
7 |
|
68 |
9, 16 |
|
69 |
11 |
|
69C |
13 |
|
69D |
10 |
|
72A |
10 |
|
73 |
18 |
|
80AB |
5 |
|
80HH |
11 |
|
80HHC (3)(b) |
5 |
|
80HHC |
5, 10 |
|
80IA |
11, 18 |
|
80IB |
11 |
|
80IB(10) |
17 |
|
80J |
11 |
|
80P |
10 |
|
132(1) |
13 |
|
132(4) |
11 |
|
132(4)(a) |
11 |
|
132(4A) |
13 |
|
133 |
11 |
|
139(1) |
8 |
|
143 |
14 |
|
143(1) |
13, 19 |
|
143(2) |
12 |
|
145 |
4 |
|
145A |
13 |
|
147 |
12, 19 |
|
148 |
12, 13,
18, 19 |
|
154 |
19 |
|
158B |
14 |
|
158BB, 113 |
6 |
|
158BC |
20 |
|
201(1A) |
18 |
|
221 |
7 |
|
222 |
12 |
|
234B |
19 |
|
244A |
11 |
|
250 |
14 |
|
251 |
7 |
|
253(6) |
14 |
|
254 |
19 |
|
254(1) |
7 |
|
255 |
7 |
|
260A |
4, 9 |
|
263 |
13, 14, 15 |
|
269UD |
7 |
|
271(1)(c) |
11, 19 |
|
271(1)(c)(5) |
11 |
|
271G |
19 |
|
272A(2)(g) |
11 |
|
276B |
12 |
|
278B |
12 |
|
281 |
13 |
|
282(1)(a) |
18 |
|
Industrial Undertaking |
11, 18 |
|
Infrastructure |
18 |
|
Interest |
5, 6, 11,
18, 19, 34 |
|
Investment |
11 |
|
J |
|
|
Jurisdiction |
7 |
|
K |
|
|
Karta |
44 |
|
L |
|
|
Lease Rentals |
10 |
|
Limitation |
12 |
|
Losses |
18 |
|
M |
|
|
Machinery |
9 |
|
Maintenance |
29 |
|
Management |
29 |
|
Manner of Income |
11 |
|
Manufacturer |
44 |
|
Medical Services. |
43 |
|
Mistake . |
43 |
|
Moneys |
6 |
|
New Industrial Undertaking |
11 |
|
N |
|
|
Non Speaking Order |
4 |
|
Non-compete fee |
18 |
|
Non-convertible Debentures |
8 |
|
Notice |
12, 18 |
|
O |
|
|
Opening stock |
13 |
|
Opinion |
13 |
|
Option |
5 |
|
Order |
9, 14 |
|
Other Sources |
18 |
|
Others |
36 |
|
P |
|
|
Passport Act Sec. 10. |
43 |
|
Penalty |
7, 8, 11,
19, 32 |
|
Pendency |
19 |
|
Perquisites |
6 |
|
Port Services |
31 |
|
Power |
7, 13, 14,
19 |
|
Precedent |
12, 19 |
|
Premium |
8 |
|
Presumptions |
13 |
|
Principle of Natural Justice |
9 |
|
Profits |
19 |
|
Prosecution |
12 |
|
Provident Fund |
7, 14 |
|
Provision |
14 |
|
R |
|
|
Reassessment |
12, 19 |
|
Receipt |
9, 18 |
|
Recovery |
7, 12, 13 |
|
Rectification |
19 |
|
Redemption |
8 |
|
Reference |
15 |
|
Refund |
11, 34 |
|
Registration |
8, 16 |
|
Rejection |
7 |
|
Rent |
29 |
|
Reopening |
13 |
|
Repair Services |
16, 29 |
|
Replacement |
9 |
|
Retirement |
17 |
|
Revenue |
9, 16, 18 |
|
Revised Return |
11 |
|
Revision |
13, 14, 15 |
|
Royalty |
16 |
|
Rule 53 |
12 |
|
S |
|
|
Salary |
19 |
|
Sales Tax |
24 |
|
Satisfaction |
19 |
|
Scientific and Technical Consultancy |
30 |
|
Scrap Sales |
10 |
|
Search |
13 |
|
Search & Seizure |
6, 13, 20 |
|
SEBI |
41 |
|
Service |
17, 18 |
|
Service Tax |
28 |
|
Share Capital |
9 |
|
Shares |
9 |
|
Show Cause Notice |
35 |
|
Single Member |
7 |
|
Software |
20 |
|
Special Leave Petition |
12 |
|
Speculation Business |
18 |
|
Stock |
6, 19 |
|
Stock Broker |
9 |
|
Storage and Warehousing Service |
30 |
|
Summons |
6 |
|
Supreme Court |
4 |
|
Surcharge |
6 |
|
Survey |
11 |
|
T |
|
|
TDS |
17 |
|
Technical Inspection |
30 |
|
Technology |
20 |
|
Telephone Service |
31 |
|
Time Limit |
12 |
|
Total Income |
5 |
|
Total Turnover |
10 |
|
Transfer |
8, 17 |
|
Travel Agent Service |
30 |
|
Tribunal |
13, 14, 19 |
|
Trust |
9 |
|
U |
|
|
Unabsorbed Losses |
10 |
|
Undertaking |
18 |
|
Undisclosed |
11 |
|
Unexplained |
13 |
|
Unfair Trade |
44 |
|
Unjust enrichment |
35 |
|
V |
|
|
Valuation of Stock |
13, 14 |
|
Valuation Officer |
15 |
|
Valuation |
30 |
|
W |
|
|
Waiver of Deposit |
37 |
|
Works Contract |
35 |
|
Writ Petition |
27 |
|
Write off |
7 |
|