9911796707
TMI BlogList of Amended Provisions of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... List of Amended Provisions of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009 - Commentaries / Editorials Dated:- 12-8-2009 - News - List of Amended Sections of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009 (As amended) Act Section Particular Income-tax Act, 1961 2 Part A Definitions [Clause (1) to Clause (15)] View Income-tax Act, 1961 2 Part B Definitions [Clause (15A) to Clause (30)] View Income-tax Act, 1961 2 Part C Definitions [Clause (31) to Clause (48)] View Income-tax Act, 1961 10 Part A Incomes not included in total income [Clause (1) to Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (10D)] View Income-tax Act, 1961 10 Part B Incomes not included in total income [Clause (11) to Clause (17)] View Income-tax Act, 1961 10 Part C Incomes not included in total income [Clause (17A) to Clause (23C)] View Income-tax Act, 1961 10 Part D Incomes not included in total income [Clause (23D) to Clause (44)] View Income-tax Act, 1961 10A Special provision in respect of newly established undertakings in free trade zone, etc. View Income-tax Act, 1961 10AA Special provisions in respect of newly established Units in Special Economic Zones. View Income-tax Act, 1961 10B Special provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of newly established hundred per cent export-oriented undertakings View Income-tax Act, 1961 17 Salary, perquisite and profits in lieu of salary defined View Income-tax Act, 1961 28 Profits and gains of business or profession View Income-tax Act, 1961 32 Depreciation View Income-tax Act, 1961 35 Expenditure on scientific research View Income-tax Act, 1961 36 Other deductions View Income-tax Act, 1961 40 Amounts not deductible View Income-tax Act, 1961 40A Expenses or payments not deductible in certain circumstances View Income-tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43 Definitions of certain terms relevant to income from profits and gains of business or profession View Income-tax Act, 1961 44AA Maintenance of accounts by certain persons carrying on profession or business View Income-tax Act, 1961 44AB Audit of accounts of certain persons carrying on business or profession View Income-tax Act, 1961 44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages View Income-tax Act, 1961 44AF Special provisions for computing profits and gains of retail business View Income-tax Act, 1961 49 Cost with reference to certain modes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of acquisition View Income-tax Act, 1961 50B Special provision for computation of capital gains in case of slump sale View Income-tax Act, 1961 50C Special provision for full value of consideration in certain cases View Income-tax Act, 1961 44AD Special provision for computing profits and gains of business on presumptive basis. View Income-tax Act, 1961 56 Income from other sources View Income-tax Act, 1961 57 Deductions View Income-tax Act, 1961 80A Deductions to be made in computing total income View Income-tax Act, 1961 80CCD Deduction in respect of contribution to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pension scheme of Central Government View Income-tax Act, 1961 80DD Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability View Income-tax Act, 1961 80E Deduction in respect of interest on loan taken for higher education View Income-tax Act, 1961 80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. View Income-tax Act, 1961 80GGC Deduction in respect of contributions given by any person to political parties View Income-tax Act, 1961 80GGB Deduction in respect of contributions give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by companies to political parties or an electoral trust View Income-tax Act, 1961 80G Deduction in respect of donations to certain funds, charitable institutions, etc. View Income-tax Act, 1961 80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings View Income-tax Act, 1961 80U Deduction in case of a person with disability View Income-tax Act, 1961 89 Relief when salary, etc., is paid in arrears or in advance View Income-tax Act, 1961 90 Agreement with foreign countries or specified territories View Income-tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92C Computation of arms length price View Income-tax Act, 1961 115BBC Anonymous donations to be taxed in certain cases View Income-tax Act, 1961 115JA Deemed income relating to certain companies View Income-tax Act, 1961 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies View Income-tax Act, 1961 115JB Special provision for payment of tax by certain companies View Income-tax Act, 1961 115O Tax on distributed profits of domestic companies View Income-tax Act, 1961 115WE Assessment View Income-tax Act, 1961 131 Power regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g discovery, production of evidence, etc. View Income-tax Act, 1961 132 Search and seizure View Income-tax Act, 1961 132A Powers to requisition books of account, etc. View Income-tax Act, 1961 139A Permanent account number View Income-tax Act, 1961 140 Return by whom to be signed View Income-tax Act, 1961 143 Assessment View Income-tax Act, 1961 145A Method of accounting in certain cases View Income-tax Act, 1961 147 Income escaping assessment View Income-tax Act, 1961 194A Interest other than Interest on securities View Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1961 194C Payments to contractors and sub-contractors View Income-tax Act, 1961 194I Rent View Income-tax Act, 1961 197A No deduction to be made in certain cases View Income-tax Act, 1961 200 Duty of person deducting tax View Income-tax Act, 1961 201 Consequences of failure to deduct or pay View Income-tax Act, 1961 203A Tax deduction and collection account number View Income-tax Act, 1961 206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax View Income-tax Act, 1961 206C Profits and gains from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of trading in alcoholic liquor, forest produce, scrap, etc. View Income-tax Act, 1961 208 Conditions of liability to pay advance tax View Income-tax Act, 1961 246A Appealable orders before Commissioner (Appeals) View Income-tax Act, 1961 253 Appeals to the Appellate Tribunal View Income-tax Act, 1961 271 Failure to furnish returns, comply with notices, concealment of income, etc View Income-tax Act, 1961 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. View Income-tax Act, 1961 281B Provisional attac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment to protect revenue in certain cases View Income-tax Act, 1961 282 Service of notice generally View Income-tax Act, 1961 SCHEDULE 01 INSURANCE BUSINESS View Income-tax Act, 1961 SCHEDULE 04 Recognised Provident Funds View Income-tax Act, 1961 SCHEDULE 13 List of articles or things View Wealth Tax Act, 1957 3 Charge of wealth-tax View Wealth Tax Act, 1957 44A Agreement for avoidance or relief of double taxation with respect to wealth-tax View Finance (No. 2) Act, 2009 as passed by Lok Sabha and Rajya Sabha - News - Press release - PIB Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
