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direct tax > sections list > Flashcards

sections list Flashcards

1
Q

Charge of income-tax

A

4

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2
Q

Scope of total income

A

5

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3
Q

Apportionment of income between spouses governed by Portuguese Civil Code

A

5A

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4
Q

Residence in India

A

6

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5
Q

Income deemed to be received

A

7

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6
Q

Dividend income

A

8

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7
Q

Income deemed to accrue or arise in India

A

9

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8
Q

Incomes not included in total income

A

10

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9
Q

Special provisions in respect of newly established Units in Special Economic Zones

A

10AA

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10
Q

Income from property held for charitable or religious purposes

A

11

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11
Q

Income of trusts or institutions from contributions

A

12

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12
Q

Conditions for applicability of sections 11 and 12

A

12A

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13
Q

Procedure for registration

A

12AA

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14
Q

Section 11 not to apply in certain cases

A

13

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15
Q

Special provision relating to incomes of political parties

A

13A

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16
Q

Electoral Trust

A

13B

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17
Q

Heads of income

A

14

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18
Q

Expenditure incurred in relation to income not includible in total income

A

14A(1)

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19
Q

Power of Assessing Officer

A

14A(2)

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20
Q

Salaries

A

15

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21
Q

Deductions from salaries

A

16

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22
Q

Income from house property

A

22

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23
Q

Annual value how determined

A

23

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24
Q

Deductions from income from house property

A

24

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25
Q

Amounts not deductible from income from house property

A

25

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26
Q

Unrealised rent received subsequently to be charged to income-tax

A

25AA

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27
Q

Special provision for arrears of rent received

A

25B

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28
Q

Property owned by co-owners

A

26

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29
Q

“Owner of house property”, “annual charge”, etc., defined

A

27

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30
Q

Profits and gains of business or profession

A

28

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31
Q

Income from profits and gains of business or profession, how computed

A

29

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32
Q

Rent, rates, taxes, repairs and insurance for buildings

A

30

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33
Q

Repairs and insurance of machinery, plant and furniture

A

31

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34
Q

Depreciation

A

32

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35
Q

Tea development account, coffee development account and rubber development account

A

33AB

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36
Q

Site Restoration Fund

A

33ABA

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37
Q

Expenditure on scientific research

A

35

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38
Q

Expenditure for obtaining licence to operate telecommunication services

A

35ABB

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39
Q

Expenditure on eligible projects or schemes

A

35AC

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40
Q

Deduction of Capital expenditure of specified business

A

35AD

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41
Q

Expenditure by way of payment to associations and institutions for carrying out rural development programmes

A

35CCA

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42
Q

Weighted deduction in respect of expenditure incurred on notified agricultural extension project

A

35CCC

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43
Q

Expenditure on skill development project

A

35CCD

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44
Q

Amortisation of certain preliminary expenses

A

35D

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45
Q

Amortisation of expenditure in case of amalgamation or demerger

A

35DD

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46
Q

Amortisation of expenditure incurred under voluntary retirement scheme

A

35DDA

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47
Q

Deduction for expenditure on prospecting, etc., for certain minerals

A

35E

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48
Q

Other deductions

A

36

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49
Q

General

A

37

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50
Q

Building, etc., partly used for business, etc., or not exclusively so used

A

38

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51
Q

Disallowance in the case of all assesses

A

40(a)

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52
Q

Disallowance in the case of partnership firm

A

40(b)

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53
Q

Disallowance in the case of AOP and BOI

A

40(ba)

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54
Q

Expenses or payments not deductible in certain circumstances

A

40A

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55
Q

Profits chargeable to tax

A

41

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56
Q

Special provision for deductions in the case of business for prospecting, etc., for mineral oil

A

42

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57
Q

Definitions of certain terms relevant to income from profits and gains of business or profession

A

43

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58
Q

Special provisions consequential to changes in rate of exchange of currency

A

43A

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59
Q

Certain deductions to be only on actual payment

A

43B

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60
Q

Special provision for computation of cost of acquisition of certain assets

A

43C

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61
Q

Special provision in case of income of public financial institutions, public companies, etc.

A

43D

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62
Q

Insurance business

A

44

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63
Q

Special provision for deduction in the case of trade, professional or similar association

A

44A

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64
Q

Maintenance of accounts by certain persons carrying on profession or business

A

44AA

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65
Q

Audit of accounts of certain persons carrying on business or profession

A

44AB

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66
Q

Special provision for computing profits and gains of business of civil construction, etc.

A

44AD

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67
Q

Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages

A

44AE

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68
Q

Special provision for computing profits and gains of shipping business in the case of non-residents

A

44B

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69
Q

Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

A

44BB

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70
Q

Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

A

44BBA

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71
Q

Special provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects

A

44BBB

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72
Q

Deduction of head office expenditure in the case of non-residents

A

44C

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73
Q

Special provision for computing income by way of royalties, etc., in case of non-residents

A

44DA

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74
Q

Special provision for computing deductions in the case of business reorganization of co-operative banks

A

44DB

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75
Q

Capital gains

A

45

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76
Q

Capital gains on distribution of assets by companies in liquidation

A

46

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77
Q

Capital gains on purchase by company of its own shares or other specified securities

A

46A

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78
Q

Transactions not regarded as transfer

A

47

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79
Q

Withdrawal of exemption in certain cases

A

47A

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80
Q

Mode of computation

A

48

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81
Q

Cost with reference to certain modes of acquisition

A

49

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82
Q

Special provision for computation of capital gains in case of depreciable assets

A

50

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83
Q

Special provision for cost of acquisition in case of depreciable asset

A

50A

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84
Q

Special provision for computation of capital gains in case of slump sale

A

50B

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85
Q

Special provision for full value of consideration in certain cases

A

50C

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86
Q

If the consideration of asset transferred is not ascertainable then FMV on date of transfer shall be the full value of consideration

A

50D

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87
Q

Advance money received

A

51

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88
Q

Profit on sale of property used for residence

A

54

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89
Q

Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases

A

54B

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90
Q

Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases

A

54D

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91
Q

Capital gain not to be charged on investment in certain bonds (REC & NHAI)

A

54EC

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92
Q

Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house

A

54F

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93
Q

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

A

54G

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94
Q

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone

A

54GA

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95
Q

“Exemption of capital gains on transfer of capital asset being residential property(a house or plot of a land) & net consideration to be
utilized for subscribing to the equity shares of eligible company”

A

54GB

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96
Q

Extension of time for acquiring new asset or depositing or investing amount of capital gain

A

54H

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97
Q

Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”

A

55

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98
Q

Reference to Valuation Officer

A

55A

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99
Q

Income from other sources

A

56

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100
Q

Deductions

A

57

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101
Q

Amounts not deductible

A

58

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102
Q

Profits chargeable to tax

A

59

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103
Q

Transfer of income where there is no transfer of assets

A

60

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104
Q

Revocable transfer of assets

A

61

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105
Q

Transfer irrevocable for a specified period

A

62

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106
Q

“Transfer” and “revocable transfer” defined

A

63

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107
Q

Income of individual to include income of spouse, minor child, etc.

A

64

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108
Q

Liability of person in respect of income included in the income of another person

A

65

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109
Q

Total income

A

66

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110
Q

Method of computing a member’s share in income of association of persons or body of individuals

A

67A

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111
Q

Cash credits

A

68

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112
Q

Unexplained investments

A

69

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113
Q

Unexplained money, etc.

A

69A

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114
Q

Amount of investments, etc., not fully disclosed in books of account

A

69B

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115
Q

Unexplained expenditure, etc.

A

69C

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116
Q

Amount borrowed or repaid on hundi

A

69D

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117
Q

Set off of loss from one source against income from another source under the same head of income

A

70

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118
Q

Set off of loss from one head against income from another

A

71

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119
Q

Carry forward and set off of loss from house property

A

71B

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120
Q

Carry forward and set off of business losses

A

72

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121
Q

Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.

A

72A

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122
Q

Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases

A

72AA

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123
Q

Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks

A

72AB

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124
Q

Losses in speculation business

A

73

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125
Q

Loss from activity of owning and maintaining race horse

A

73A

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126
Q

Losses under the head “Capital gains”

A

74

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127
Q

Losses from certain specified sources falling under the head “income from other sources”

A

74A

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128
Q

Carry forward and set off of losses in case of change in constitution of firm or on succession

A

78

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129
Q

Carry forward and set off of losses in the case of certain companies

A

79

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130
Q

Submission of return for losses

A

80

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131
Q

Deductions to be made in computing total income

A

80A

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132
Q

Deductions to be made with reference to the income included in the gross total income

A

80AB

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133
Q

Definitions

A

80B

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134
Q

Deduction in respect of life insurance premium, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.

A

80C

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135
Q

Deduction in respect of contribution to certain pension funds

A

80CCC

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136
Q

Deduction in respect of contribution to pension scheme of Central Government

A

80CCD

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137
Q

Limit on deductions under sections 80C, 80CCC and 80CCD

A

80CCE

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138
Q

Deduction in respect of Investment in Equity Saving Scheme

A

80CCG

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3
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139
Q

Deduction in respect of medical insurance premium

A

80D

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140
Q

Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability

A

80DD

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141
Q

Deduction in respect of medical treatment, etc.

A

80DDB

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142
Q

Deduction in respect of interest on loan taken for higher education

A

80E

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143
Q

Deduction in respect of donations to certain funds, charitable institutions, etc.

A

80G

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144
Q

Deductions in respect of rents paid

A

80GG

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145
Q

Deduction in respect of certain donations for scientific research or rural development

A

80GGA

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146
Q

Deduction in respect of contributions given by companies to political parties

A

80GGB

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147
Q

Deductions in respect of contributions given by any person to political parties

A

80GGC

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148
Q

Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

A

80IA

149
Q

Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

A

80IAB

150
Q

Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

A

80IB

151
Q

Special provisions in respect of certain undertakings or enterprises in certain special category States

A

80IC

152
Q

Deduction in respect of profits and gains from business of hotels and convention centres in specified area

A

80ID

153
Q

Special provisions in respect of certain undertakings in North-Eastern States

A

80IE

154
Q

Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste

A

80JJA

155
Q

Deduction in respect of employment of new workmen

A

80JJAA

156
Q

Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre

A

80LA

157
Q

Deduction in respect of income of co-operative societies

A

80P

158
Q

Deduction in respect of royalty income, etc., of authors of certain books other than text books

A

80QQB

159
Q

Deduction in respect of royalty on Patents

A

80RRB

160
Q

Deduction in respect of interest on deposits in saving account

A

80TTA

161
Q

Deduction in case of a person with disability

A

80U

162
Q

Share of member of an association of persons or body of individuals in the income of the association or body

A

86

163
Q

Rebate to be allowed in computing income-tax

A

87

164
Q

Relief when salary, etc., is paid in arrears or in advance

A

89

165
Q

Agreement with foreign countries

A

90

166
Q

Adoption by Central Government of agreements between specified associations for double taxation relief

A

90A

167
Q

Countries with which no agreement exists

A

91

168
Q

Computation of income from international transaction having regard to arm’s length price

A

92

169
Q

Meaning of associated enterprise

A

92A

170
Q

Meaning of international transaction

A

92B

171
Q

Specified domestic transaction

A

92BA

172
Q

Computation of arm’s length price

A

92C

173
Q

Reference to Transfer Pricing Officer

A

92CA

174
Q

Advance Pricing Agreement

A

92CC

175
Q

Effects to Advance Pricing Agreement

A

92CD

176
Q

Maintenance and keeping of information and document by persons entering into an international transaction

A

92D

177
Q

Report from an accountant to be furnished by persons entering into international transaction

A

92E

178
Q

Definitions of certain terms relevant to computation of arm’s length price, etc

A

92F

179
Q

Avoidance of income-tax by transactions resulting in transfer of income to non-residents

A

93

180
Q

Avoidance of tax by certain transactions in securities

A

94

181
Q

Special measures in respect of transaction with person located in NJA

A

94A

182
Q

Determination of tax where total income includes income on which no tax is payable

A

110

183
Q

Tax on short-term capital gains in certain cases

A

111A

184
Q

Tax on long-term capital gains

A

112

185
Q

Tax on dividends, royalty and technical service fees in the case of foreign companies

A

115A

186
Q

Tax on income from units purchased in foreign currency or capital gains arising from their transfer

A

115AB

187
Q

Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

A

115AC

188
Q

Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

A

115ACA

189
Q

Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

A

115AD

190
Q

Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

A

115BB

191
Q

Tax on non-resident sportsmen or sports associations

A

115BBA

192
Q

Anonymous donations to be taxed in certain cases

A

115BBC

193
Q

Tax on dividend by foreign company

A

115BBD

194
Q

Tax on income referred to in sec 68, 69, 69A, 69B, 69C or 69D

A

115BBE

195
Q

Income-tax authorities

A

116

196
Q

Appointment of income-tax authorities

A

117

197
Q

Control of income-tax authorities

A

118

198
Q

Instructions to subordinate authorities

A

119

199
Q

Jurisdiction of income-tax authorities

A

120

200
Q

Jurisdiction of Assessing Officers

A

124

201
Q

Power to transfer cases

A

127

202
Q

Change of incumbent of an office

A

129

203
Q

Power regarding discovery, production of evidence, etc.

A

131

204
Q

Search and seizure

A

132

205
Q

Powers to requisition books of account, etc.

A

132A

206
Q

Presumptions

A

132(4A)

207
Q

Application of seized or requisitioned assets

A

132B

208
Q

Power to call for information

A

133

209
Q

Power of survey

A

133A

210
Q

Power to collect certain information

A

133B

211
Q

Power to inspect registers of companies

A

134

212
Q

Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner

A

135

213
Q

Proceedings before income-tax authorities to be judicial proceedings

A

136

214
Q

Disclosure of information respecting assessee

A

138

215
Q

Return of income

A

139

216
Q

Due date for filling of return of income

A

139(1)

217
Q

Filling of return by employer

A

139(1A)

218
Q

Electronic Return

A

139(1B)

219
Q

Power to exempt from filling of return

A

139(1C)

220
Q

Loss Returns

A

139(3)

221
Q

Belated Returns

A

139(4)

222
Q

Returns by Trusts

A

139(4A)

223
Q

Return by Political Parties

A

139(4B)

224
Q

Return by certain institutions

A

139(4C)

225
Q

Return by approve research institutions

A

139(4D)

226
Q

Revised Return

A

139(5)

227
Q

Defective Returns

A

139(9)

228
Q

Permanent account number

A

139A

229
Q

Scheme for submission of returns through Tax Return Preparers

A

139B

230
Q

Power of Board to dispense with furnishing documents, etc., with the return

A

139C

231
Q

Filing of return in electronic form

A

139D

232
Q

Return by whom to be signed

A

140

233
Q

Self-assessment

A

140A

234
Q

Inquiry before assessment

A

142

235
Q

Estimate by Valuation Officer in certain cases

A

142A

236
Q

Assessment

A

143

237
Q

Best judgment assessment

A

144

238
Q

Power of Joint Commissioner to issue directions in certain cases

A

144A

239
Q

Reference to Dispute Resolution Panel (DRP)

A

144C

240
Q

Method of accounting

A

145

241
Q

Method of accounting in certain cases

A

145A

242
Q

Income escaping assessment

A

147

243
Q

Issue of notice where income has escaped assessment

A

148

244
Q

Time limit for notice

A

149

245
Q

Provision for cases where assessment is in pursuance of an order on appeal, etc.

A

150

246
Q

Sanction for issue of notice

A

151

247
Q

Other provisions

A

152

248
Q

Time limit for completion of assessments and reassessments

A

153

249
Q

Assessment in case of search or requisition

A

153A

250
Q

Time limit for completion of assessment under section 153A

A

153B

251
Q

Assessment of income of any other person

A

153C

252
Q

Prior approval necessary for assessment in cases of search or requisition

A

153D

253
Q

Rectification of mistake

A

154

254
Q

Other amendments

A

155

255
Q

Notice of demand

A

156

256
Q

Intimation of loss

A

157

257
Q

Intimation of assessment of firm

A

158

258
Q

Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

A

158A

259
Q

Legal representatives

A

159

260
Q

Representative assessee

A

160

261
Q

Liability of representative assessee

A

161

262
Q

Right of representative assessee to recover tax paid

A

162

263
Q

Who may be regarded as agent

A

163

264
Q

Charge of tax where share of beneficiaries unknown

A

164

265
Q

Charge of tax in case of oral trust

A

164A

266
Q

Remedies against property in cases of representative assesses

A

167

267
Q

Charge of tax in the case of a firm

A

167A

268
Q

Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

A

167B

269
Q

Executors

A

168

270
Q

Right of executor to recover tax paid

A

169

271
Q

Succession to business otherwise than on death

A

170

272
Q

Assessment after partition of a Hindu undivided family

A

171

273
Q

Shipping business of non-residents

A

172

274
Q

Recovery of tax in respect of non-resident from his assets

A

173

275
Q

Assessment of persons leaving India

A

174

276
Q

Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

A

174A

277
Q

Assessment of persons likely to transfer property to avoid tax

A

175

278
Q

Discontinued business

A

176

279
Q

Association dissolved or business discontinued

A

177

280
Q

Company in liquidation

A

178

281
Q

Liability of directors of private company in liquidation

A

179

282
Q

Assessment as a firm

A

184

283
Q

Assessment when section 184 not complied with

A

185

284
Q

Change in constitution of a firm

A

187

285
Q

Succession of one firm by another firm

A

188

286
Q

Joint and several liability of partners for tax payable by firm

A

188A

287
Q

Firm dissolved or business discontinued

A

189

288
Q

Deduction at source and advance payment

A

190

289
Q

Direct payment

A

191

290
Q

Salary

A

192

291
Q

Interest on securities

A

193

292
Q

Dividends

A

194

293
Q

Interest other than “Interest on securities”

A

194A

294
Q

Winnings from lottery or crossword puzzle

A

194B

295
Q

Winnings from horse race

A

194BB

296
Q

Payments to contractors and sub-contractors

A

194C

297
Q

Insurance commission

A

194D

298
Q

Payments to non-resident sportsmen or sports associations

A

194E

299
Q

Payments in respect of deposits under National Savings Scheme, etc.

A

194EE

300
Q

Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

A

194F

301
Q

Commission, etc., on the sale of lottery tickets

A

194G

302
Q

Commission or brokerage

A

194H

303
Q

Rent

A

194I

304
Q

Fees for professional or technical services

A

194J

305
Q

Compensation on acquisition of certain immovable property

A

194LA

306
Q

Interest from infrastructure debt fund

A

194LB

307
Q

Interest payable by specified Indian company

A

194LC

308
Q

Other sums

A

195

309
Q 
"CBDT power to issue notification to specify a class or person or cases in which payer will have to apply to AO to determine the
appropriate proportion of sum chargeable and then payer will deduct tax on such proportion"
A

195(7)

310
Q

Income payable “net of tax”

A

195A

311
Q

Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

A

196

312
Q

Income from units

A

196B

313
Q

Income from foreign currency bonds or shares of Indian company

A

196C

314
Q

Income of Foreign Institutional Investors from securities

A

196D

315
Q

Certificate for deduction at lower rate

A

197

316
Q

No deduction to be made in certain cases

A

197A

317
Q

Tax deducted is income received

A

198

318
Q

Credit for tax deducted

A

199

319
Q

Duty of person deducting tax

A

200

320
Q

Processing of statements of tax deducted at source

A

200A

321
Q

Consequences of failure to deduct or pay

A

201

322
Q

Certificate for tax deducted

A

203

323
Q

Tax deduction and collection account number

A

203A

324
Q

Furnishing of statement of tax deducted

A

203AA

325
Q

Meaning of “person responsible for paying”

A

204

326
Q

Bar against direct demand on assessee

A

205

327
Q

Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax

A

206A

328
Q

Compulsory quotation of PAN

A

206AA

329
Q

Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

A

206C

330
Q

Conditions of liability to pay advance tax

A

208

331
Q

Computation of advance tax

`

A

209

332
Q

Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

A

210

333
Q

Instalments of advance tax and due dates

A

211

334
Q

When assessee deemed to be in default

A

218

335
Q

When tax payable and when assessee deemed in default

A

220

336
Q

Penalty payable when tax in default

A

221

337
Q

Certificate to Tax Recovery Officer

A

222

338
Q

Tax Recovery Officer by whom recovery is to be effected

A

223

339
Q

Validity of certificate and cancellation or amendment thereof

A

224

340
Q

Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

A

225

341
Q

Other modes of recovery

A

226

342
Q

Recovery through State Government

A

227

343
Q

Recovery of tax in pursuance of agreements with foreign countries

A

228A

344
Q

Recovery of penalties, fine, interest and other sums

`

A

229

345
Q

Tax clearance certificate

A

230

346
Q

Recovery by suit or under other law not affected

A

232

347
Q

Interest for defaults in furnishing return of income

`

A

234A

348
Q

Interest for defaults in payment of advance tax

A

234B

349
Q

Interest for deferment of advance tax

A

234C

350
Q

Interest on excess refund

A

`234D

351
Q

Fees for default in TDS / TCS statements

A

234E

352
Q

Definitions

A

245A

353
Q

Income-tax Settlement Commission

A

245B

354
Q

Jurisdiction and powers of Settlement Commission

A

245BA

355
Q

Power of Chairman to transfer cases from one Bench to another

A

245BC

356
Q

Decision to be by majority

A

245BD

357
Q

Application for settlement of cases

A

245C

358
Q

Procedure on receipt of an application under section 245C

A

245D

359
Q

Power of Settlement Commission to order provisional attachment to protect revenue

A

245DD

360
Q

Powers and procedure of Settlement Commission

A

245F

361
Q

Power of Settlement Commission to grant immunity from prosecution and penalty

A

245H

362
Q

Abatement of proceeding before Settlement Commission

A

245HA

363
Q

Credit for tax paid in case of abatement of proceedings

A

245HAA

364
Q

Order of settlement to be conclusive

A

245I

365
Q

Recovery of sums due under order of settlement

A

245J

366
Q

Bar on subsequent application for settlement

A

245K

367
Q

Proceedings before Settlement Commission to be judicial proceedings

A

245L

368
Q

Proceedings before Settlement Commission to be judicial proceedings

A

245L

direct tax (2 decks)

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