|
A |
|
|
Accounts |
15, 31 |
|
Accural |
15 |
|
Actual Cost |
23 |
|
Addition |
15, 17, 18, 25 |
|
Additional Evidence |
7. 8 |
|
Additional Ground |
33 |
|
Advance Rulings |
42 |
|
Advance Tax |
26 |
|
Advertising Agency |
19, 39, 43 |
|
Agreement |
38 |
|
Agricultural Land |
8 |
|
Agricultural Market Committee |
20 |
|
Allowability |
23, 24 |
|
Amnesty Scheme |
42 |
|
Amount |
15 |
|
Analysis Service |
41 |
|
Annual Value |
15 |
|
Appeal |
5, 7, 15, 16, 21, 27, 42, 43 |
|
Apellate Tribunal |
7, 8 |
|
Applicability |
21 |
|
Applicability Of Explanation |
32 |
|
Assessment |
8, 9, 13, 14, 16, 31 |
|
Asset |
8 |
|
Audit |
9 |
|
Audit Report |
9 |
|
Audited |
29 |
|
|
|
B |
|
|
Bad debts |
9 |
|
Banking |
21 |
|
Bench |
46 |
|
Beneficial |
45 |
|
Best Judgement |
16 |
|
Binding Nature |
16 |
|
Binding Precedent |
9 |
|
Block Assessment |
5, 9, 16 |
|
Bogus purchase |
15 |
|
Book Profit
|
21 |
|
Borrowed Capital |
25, 26 |
|
Borrowings |
26 |
|
Brokerage |
33 |
|
Business |
21, 25 |
|
Business Connection |
17 |
|
Business Expenditure |
10, 17, 18, 26 |
|
Business Income |
11, 18, 25 |
|
Business Loss |
18 |
|
|
|
C |
|
|
Cancellation |
38 |
|
Capital Assets |
26 |
|
Capital Expenditure |
18 |
|
Capital Gain |
18, 19 |
|
Capital or Revenue |
10 |
|
Capital or Revenue Expenditure |
11, 19 |
|
Capital Receipt |
20 |
|
Capital Reserve |
21 |
|
Capital Revenue |
20 |
|
Cash Credit |
11, 20 |
|
CENVAT |
42 |
|
Certificate |
38 |
|
CESTAT |
42 |
|
Central Excise |
44 |
|
Change of Opinion |
14, 30 |
|
Chargeability |
19, 26 |
|
Charitable Trust |
11, 20, 21 |
|
Circulars |
45 |
|
CIT (A) |
7 |
|
Classification of Service |
39 |
|
Clearing |
40 |
|
Clubbing of Income |
11 |
|
Commercial |
41 |
|
Commission |
17, 33 |
|
Commissioner |
43 |
|
Company |
21 |
|
Computation |
22, 24 |
|
Computers |
10 |
|
Computing |
21 |
|
Concealment |
21, 29 |
|
Condonation of Delay |
21 |
|
Consolidation |
5 |
|
Consultancy |
41, 43 |
|
Consulting Engineer |
39, 40, 43 |
|
Consumer Protection Act |
46 |
|
Contention |
34, 35 |
|
Contract Receipts |
15 |
|
Co-op Society |
21 |
|
Cost of Acquisition |
19 |
|
Court |
45 |
|
Cross Examine |
9 |
|
Cross Objection |
16 |
|
Crushed Bones |
37, 39 |
|
|
|
D |
|
|
Dealer |
37 |
|
Debatable Issue |
27 |
|
Deduct tax at Source |
29 |
|
Deduction |
12, 21, 22, 23, 24 |
|
Deemed |
23 |
|
Definition |
12 |
|
Delay |
9, 45 |
|
Department |
35 |
|
Depreciation |
12, 23 |
|
Disallowance |
17, 23, 26 |
|
Discontinued Business |
17 |
|
Dividend |
23 |
|
Double Taxation Relief |
23, 24 |
|
|
|
E |
|
|
Enhanced Compensation |
19 |
|
Entertainment Expenditure |
24 |
|
Entries |
16 |
|
Entries in Schedule |
37 |
|
Entry Tax |
37 |
|
Estimation of Income |
8 |
|
Exemption |
19, 20, 24 |
|
Ex-gratia |
17 |
|
Expenditure |
10, 24 |
|
Export |
12, 24, 25 |
|
Excisability |
44 |
|
|
|
F |
|
|
Facts |
34 |
|
Failure |
29 |
|
Fine |
15 |
|
Firm |
12 |
|
Foreign Source |
22 |
|
Forwarding Agent |
40 |
|
Forwarding Service |
40 |
|
Franchise |
41, 43 |
|
Fresh Assessment |
8 |
|
Full and True Disclosure |
30 |
|
|
|
G |
|
|
Genuineness 17, 20 |
17, 20 |
|
Gift 10, 25 |
10, 25 |
|
Goods 43 |
43 |
|
|
|
H |
|
|
Heads of Income |
12 |
|
High Court |
5 |
|
Hospital |
37 |
|
|
|
I |
|
|
Income |
6, 12, 15, 25, 27, 32, 33 |
|
Income from House Property |
25 |
|
Income from other sources |
25 |
|
Income from undisclosed income |
25 |
|
Income Tax Rules, 1961 - Sections |
|
|
|
S. 2(m) |
8 |
|
|
S. 2(1)(g) |
46 |
|
|
S. 2(15) |
11 |
|
|
S. 2(22)(e) |
23 |
|
|
S. 2(40) |
15 |
|
|
S. 3 |
14 |
|
|
| |