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Topic
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Section
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1. Status
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9
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Income deemed to accrue or arise
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2. Salary
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15
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Charging section
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89(1)
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Relief
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7
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Income deemed to be received
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17(2)(iii)
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Specified employee
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17(1), 17(2), 17(3)
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Definition of “Salary”, “Perquisite”, “Profits in lieu of salary”
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3. House property
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22
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Charging section
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27
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Deemed owner
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24
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Deductions u/h house property
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23
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Annual value
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4. PGBP
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28
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Charging section
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37
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General deduction
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36
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Specific deductions
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35
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Scientific research expenditure
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35D
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Preliminary expenses
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35E
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Prospecting of minerals
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80GGA
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Deduction for non-businessmen for donation.
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80GGB - Co.
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80GGC- others
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Deduction for donation to a political party
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40(a)
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Expenses not deductible
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40A(2)
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Payment to specified persons
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40A(3)
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Payment in cash
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43B
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Deduction on payment basis
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44AD/AE/AF
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Income on estimated basis
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44B/BBA/BB/BBB
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Income of non-residents
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44AA
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Maintenance of accounts
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44AB
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Audit of accounts
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32
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Depreciation
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5. Capital Gains
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45(1)
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Charging section
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2(47)
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Transfer
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47
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Transactions not regarded as Transfer
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111A
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STCG on listed equity shares
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50B
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slump sale
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45(2)
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Conversion of capital asset
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45(5)
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Compulsory acquisition
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45(1A)
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Insurance claim on destruction
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50C
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Full value of consideration
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55A
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Reference to valuation officer
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All Exemptions u/s 54
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6. Other Sources
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56(2)
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Specific incomes
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2(22)
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Deemed dividend
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10(15)
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Interest exempt from tax
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7. Clubbing
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Sec 64 (1) (iv)
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Assets t/f to spouse
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64(1A)
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Income of minor child
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60
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Irrevocable t/f of assets
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61
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Revocable t/f of assets
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64(i) (ii)
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Remuneration of spouse
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8. Deductions
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80C
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Specific deductions
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80CCC
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Investment in pension fund
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80CCD
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Contribution to Pension scheme of CG
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80D
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Medical insurance premium
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80DD
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Treatment of dependent handicapped
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80U
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Treatment of handicapped
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80DDB
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Expenditure on specified diseases
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80E
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Interest on loan for higher education
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80G
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Deductions for donations
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80GG
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Deduction for payment of rent
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80-IA
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Development of infrastructure
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80-IB
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Development of SEZ
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80-IC
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Manufacturing in specified areas
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80-ID
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Operating hotels and convention Centre
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80-IE
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Manufacturing of specified articles
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80JJA
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Bio- degradable waste for generating power
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80QQB
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Deduction of Income from copyright
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80RRB
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Deduction of Income from patents
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88E
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Rebate of STT
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9. Assessment procedure
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139(1)
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Return of income
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139(3)
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Return of loss
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139(4)
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Belated Return
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139(4A) /(4B)/ (4C)/ (4D)
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Return of Charitable trust/ political parties/ exempted entities/ various institutions
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139(5)
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Revised return
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139(9)
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Defective Return
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139B
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Tax Return Preparer
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139C
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Dispensation from furnishing documents
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139D
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Furnishing documents in electronic form
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140
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Signing of Return
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140A
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Self Assessment
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142(1)
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Notice to file return and accounts
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142(2A) to 142(2D)
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Special Audit
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143(1)
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Summary Assessment
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143(2) & (3)
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Scrutiny Assessment
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144
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Best Judgement assessment
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147
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Income escaping assessment
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149(1)
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Time limit for issue of notice
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153
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Time limit for Completion of assessment
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10. Appeal
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154
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Rectification of mistake
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250
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Procedure in hearing appeal
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263
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Revision of orders prejudicial to revenue
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264
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Revision of orders prejudicial to assessee
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234B
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Interest for non-payment
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11. Advance tax
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234C
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Interest for deferment of tax
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12. Income of charitable & religious trust
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11
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Incomes of charitable trust
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12A
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Registration of trust
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||
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12AA
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Procedure for registration
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||
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13
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Where exemption is not available
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||
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13A
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Income of political parties
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||
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13. Service tax
|
64
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Extent, Commencement and application
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|
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Rule 4
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Registration
|
||
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Rule 6
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Procedure of payment of service tax
|
||
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68
|
Who shall pay the service tax
|
||
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70
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Furnishing of returns
|
||
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Rule 7C
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Penalty for delay in furnishing return
|
||
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Rule 7B
|
Revised return
|
||
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66
|
Charge of Service tax
|
||
|
67
|
Valuation of services
|
||
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