Sections Flashcards
Section 3
Imposition of Tax
Section 4
Computation of Tax
Section 5
Classification of income
Section 6
Assessable Income
Section 7
Computation of business Income
Section 8
Computation of Employment Income
Section 9
Computation of Investment Income
Section 10
Income exempt from Tax
Section 11
Tax Concessions
Section 12
Donation given to tax exempt entity
Section 12A
Expenses on preservation of Heritage and sports development
Section 12B
Donation to PM disaster relief fund/reconstruction fund
Section 12C
Seed capital given as donation
Section 13
General Deduction
Section 14
Interest Expenses
Section 15
Cost of Trading Assets
Section 16
Repair & Improvement expenses
Section 17
Pollution Control cost
Section 18
Research and Development Cost
Section 19
Depreciation
Section 20
Losses
Section 21
Non-Deductible expenses
Section 22
Tax Accounting Method
Section 23
Accounting Under Cash Basis
Section 24
Accounting Under Accrual Basis
Section 25
Reversal of Amount including Bad debt
Section 26
Long term Contract
Section 27
Quantification
Section 28
Conversion in to Rupees
Section 29
Indirect Payment
Section 30
Joint Holdings
Section 31
Compensation Amount
Section 32
Payment under annuities, instalment sales & Finance lease
Section 33
Transfer Pricing
Section 34
Income Splitting
Section 35
General Anti-Avoidance Rule (GAAR)
Section 36
Net gain on disposal of Business Assets/liability or NBCA
Section 37
Total Gain
Section 38
Outgoing
Section 39
Incoming
Section 40
Disposal of Assets & Liability
Section 50
Couple Scheme
Section 51
Medical Tax credit
Section 52
Taxation for Entity
Section 53
Distribution by entity
Section 54
Tax on Dividend
Section 55
Dissolution of Entity
Section 56
Transaction between entity and beneficiary
Section 57
Change in Control
Section 58
Dividend Stripping
Section 63
Approval of retirement fund
Section 64
Tax in retirement fund
Section 65
Retirement payments
Section 67
Sources of Income, loss, gain or payment
Section 68
Foreign P.E. of Non-resident
Section 69
Controlled Foreign Entity
Section 70
Non-resident providing shipping air transport and telecommunication services
Section 71
Foreign Tax Credit
Section 72
The department
Section 73
Double Taxation Avoidance Agreement (DTAA)
Section 74
Right of Tax payer
Section 75
Public circular
Section 76
Advance Ruling
Section 77
Format of documents
Section 78
Permanent Account Number (PAN)
Section 78A
Suspension of PAN
Section 79
Service of Documents
Section 80
Defective Documents
Section 81
To maintain records or documents
Section 82
Powers of Department to obtain information
Section 83
Power to obtain information by notice
Section 84
Governmental secrecy
Section 85
Time, place and mode of payment of tax
Section 86
Evidence of payable tax
Section 87
Withholding of tax by employer
Section 88
Withholding of tax in making payment for investment return
Section 88A
Tax withholding in windfall gain
Section 89
Tax withholding in making payment of deed or contract
Section 90
Statement and payment of tax withheld
Section 91
Tax withholding certificate
Section 92
Final withholding of Tax
Section 93
Adjustment of Withholding Tax
Section 94
Installment Tax payment
Section 95
Return of estimated tax to be paid
Section 95A
Collection of Advance Tax
Section 96
Income Tax return
Section 97
Cases where Income return not required
Section 98
Extension of Time limit for Income return
Section 99
Self Assessment of Tax
Section 100
Jeopardy Assessment of Tax
Section 101
Amended Assessment
Section 102
Tax Assessment Notice
