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CBDT
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412 Records 
Aadhaar Number, Quoting of [Section 139AA]
Accounts, maintenance of, by certain persons [Section 44AA]
Acquisition of property by Central Government
ACCUMULATED BALANCE DUE TO AN EMPLOYEE - PAYMENT OF [SECTION 192A]
ACCRETED INCOME, TAX ON [SECTION115TD]
Actual Cost
Additional Commisioner [Section 2(1C)]
Additional Director [Section 2(1D)]
Additional income-tax on undistributed profit
Additional Tax on Buy Back of Shares [Section 115QA/115QB/115QC]
Advance rulings
Advance tax
Agricultural development allowance [Section 35C]
Agricultural income [Section 2(1A)]
Alternate minimum tax, applicability of [Section 115JEE]
Aircraft operation, in case of non-residents [Section 44BBA]
Amalgamation
Amount not deductible [Section 40]
Amount recieved by an individual [Section 10(43)]
Annual information of return [Section 285BA]
Annuity deposits [Sections 280A to 280X]
Anonymous donations to be taxed in certian cases [Section 115BBC]
Any income, in case of individual being a Sikkimese [Section 10(26AAA)]
Any income of an agricultural produce market [Section 10(26AAB)]
Appellate Assistant Commissioner [Section 2(3)]
Appellate Assistant Commissioner, jurisdiction of [Section 122]
Appellate/Tribunal [Section 252 to 255]
Assessing Officer [Section 2(7A)]
Assessing Officer, jurisdiction of [Section 124]
Assessment [Section 115WE]
Assessment [Section 143]
Assessment under section 153A, Time limit for completion of [Section 153B]
Assessment enquiry before [Section 142]
Assessment on appeal, amendment of [Section 267]
Assistant Director [Section 2(9B)]
Assessment, prior approval necessary for, in cases of search of requisition [Section 153D]
Assistant Commissioner
Assistant Commissioner [Section 2(9A)]
Association of persons or body of individuals or artificial juridical person, assessment of [Section 174A]
Association of persons, computation of share of member of a AOP [Section 86]
Association of persons, etc., charge of tax in case of [Section 167B]
Association of persons, method of computing member's share income [Section 67A]
Association, dissolved or business discontinued [Section 177]
Authentication of notices and other documents [Section 282A]
Authorised representative [Section 288]
Avoidance of repetitive appeals [Section 158A]
Avoidance of tax
Bad debts [Section 36(1)(vii)/(2)]
Bad debts in case of banks [Section 36(1)(viia)]
Balancing charge [Section 41(2)/(2A)]
Banking Cash Transaction Tax
Benami properties [Section 281A]
Best judgment assessment [Section 144]
Block Assessment in search cases
Bonus/Commission [Section 36(1)(ii)]
Book profits, computation of, in case of certain companies [Section 115J]
Books/Books of account [Section 2(12A)]
Books of accounts, presumption to assets
Building, etc., partly used for business [Section 38]
BUSINESS CONNECTION IN INDIA, CERTAIN ACTIVITIES NOT TO CONSTITUTE [SECTION 9A]
Business disallowance
Business expenditure [Section 37(1)]
Business income
Business re-organization of co-operative Banks, provision relating to
BUSINESS TRUST [SECTION 2(13A)]
Capital gains [Section 45]
Carbon credit, tax on [Section 115BBG]
Cash assistance, etc. [Section 28(iiia) to (iiic)]
Cash or kind, received under agreement [Section 28(va)]
Central Board of Direct Taxes - Jurisdiction of [Section 126]
Central Board of Direct Taxes [Section 119]
Central Government vested with power to notify a statutory corporation for a body corporate for purposes of deduction under section 36(1)(xii)
Certain deductions to be allowed only on actual payment [Section 43B]
CERTAIN INCOME FROM UNITS OF A BUSINESS TRUST [SECTION 194LBA]
Charge of tax [Section 4]
Charitable or religious trust
Charitable purpose [Section 2(15)]
Chief Commissioner [Section 2(15A)]
Cinematography films, producers of [Section 285B]
Civil construction business [Section 44AD]
Civil construction business in case of foreign companies [Section 44BBB]
Civil courts, bar of suits in [Section 293]
Clubbing of income [Section 64]
Cognizance of offences [Section 292]
Collection & recovery of tax
Commissioner (Appeals)
Commissioner (Appeals) [Section 2(16A)]
Commissioner, jurisdiction of [Section 121]
Commissioner (Appeals), Jurisdiction of [Section 121A]
Commissioner [Section 2(16)]
Commissioner, competency of to perform function(s) [Section 130]
Commissioners, jurisdiction of [Section 125]
Commissioners reference to [Section 144BA]
Commodities Transaction Tax
Companies, income from capital gains [Section 115]
Companies, information by, qua dividend paid [Section 286]
Companies, restriction on certain deductions in case of [Section 80VVA]
Company [Section 2(17)]
Company in liquidation [Section 178]
Company in liquidation, liabilities of directors of private company [Sec.179]
Company in which public are substantially interested [Section 2(18)]
Compensation for termination of agency, etc. [Section 28(ii)(d)]
Compulsory audit of accounts [44AB]
Computer programmes, meaning of [Section 10BB]
Condonation of delays [Section 293B]
Conservation of natural resources [Section 35CCB]
Contractors, information by [Section 285A]
CORE SETTLEMENT GUARANTEE FUND [SECTION 10(23EE)]
CO-OPERATIVE SOCIETY ENGAGED IN BUSINESS OF MANUFACTURE OF SUGAR [SECTION 36(1)(xvii)]
Corporations/body corporate, expenditure incurred by [Section 36(1)(vii)]
Cost of acquisition of certain assets, computation of [Section 43C]
Deduction/collection of tax at source
Deductions
Deduction for sum paid by a Public Financial Institution to a notified Credit Guaranteed Trust for Small Industries [Section 36(1)(xiv)]
Deemed Dividend [Section 2(22)]
Demerged Company [Section 2(19AAA)]
Demerger [Section 2(19AA)]
Deposits
Depreciation
Deputy Commissioner (Appeals) [Section 2(19B)]
Deputy Commissioner [Section 2(19A)]
Deputy Director [Section 2(19C)]
Development allowance [Section 33A]
Development rebate
DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 [CHAPTER X]
Directions of Deputy Commissioner [Section 144A]
Director General/Director [Section 2(21)]
Direct payment [Section 191]
Disclosure of information [Section 138]
Dispute resolution panel [Section 144C]
Disclosure of information prohibited [Section 137]
Discontinued business [Section 176]
Dividend tax on distributed profits of domestic companies
Dividend, accrual of [Section 8]
Domestic company [Section 2(22A)]
DOMESTIC COMPANIES
Double Taxation Relief
Draft assessment order [Section 144B]
Electoral Trust [Section 2(22AAA)]
Eligible business [Section 36(1)(viii)(b)]
Eligible projects/schemes, expenditure of [Section 35AC]
Estimation by Aessessing Officer in certain cases [Section 142A]
EQUALISATION LEVY [CHAPTER VIII]
Exchange risk administration fund, Contribution to [Section 36(1)(x)]
Exemptions
Expenditure Tax Act, 1987
Export markets development allowance [Section 35B]
Export oriented undertaking [Section 10B]
Family planning, expenses for [Section 36(1)(ix)]
Filing of appeal for reference by Income-tax Authority [Section 268A]
Financial Corporation, withdrawal from reserve created [Section 41 (4A)]
Firm
FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA [SECTION 115JH]
Foreign company, tax on dividends from [Section 115BBD]
Foreign companies, tax on dividends /royalty, etc. [Section 115A]
Foreign company, income received in India in Indian currency [Section 10(48)]
Foreign institutional investor, tax on income from securities, etc.[Sec.115AD]
Free or concessional passage to non-citizen
Free Trade Zones [Section 10A]
Fringe Benefit
Fringe benefits, tax on
Gift-tax Act
Global Depository receipts [Section 115ACA]
Goan husband and wife [Section 5A]
Head office expenditure, in case of non-residents [Section 44C]
HEARING [SECTION 2(23C]
High Court, Appeals to [Section 260A]
High Court, case before to be heard by not less than two judges [Section 260B]
High Court, definition of [Section 269]
Himachal Pradesh [Schedule Thirteen/ Fourteen]
Hindu undivided family
Hundi, amount borrowed or repaid on [Section 69D]
Income
INCOME BY WAY OF INTEREST ON CERTAIN BONDS AND GOVERNMENT SECURITIES [SECTION 194LD]
Income from house property
Income from other sources
INCOME IN RESPECT OF UNITS OF INVESTMENT FUND [SECTION 194LBB]
Income of business discontinued [Section 41(5)]
Income-tax authorities [Section 116]
Income-tax authorities, appointment of [section 117]
Income-tax authorities, control of [section 118]
Income-tax authorities, jurisdiction of [section 120]
Income-tax authorities, power to call for information [Section 133C]
Income-tax authorities,powers regarding,discovery,production of evidence[Section 131]
Income-tax cases, transfer of [Section 127]
Income-tax Officer [Section 2(25)]
Income-tax Officer, competency to perform function(s) [Section 130A]
Indian company [Section 2(26)]
Industrial Undertaking, in North Eastern Region, income of [Section 10C]
Infrastructure capital company [Section 2(26A)]
Infrastructure capital fund [Section 2(26B)]
Inspecting Assistant Commissioner [Section 2(27)]
Inspecting Assistant Commissioner, jurisdiction of [Section 123]
Inspecting Assistant Commissioner/ITO, concurrent jurisdiction of [Section 125A]
Inspector of Income-tax [Section 2(28)]
Inspector of Income-tax, functions of [Section 128]
Insurance business [Ist Schedule]
Insurance business
Insurance premium on health of employees [Section 36(1)(ib)]
Insurer [Section 2(28BB)]
Interest [Section 2(28A)]
Interest, Limitation on [Section 94B]
Interest on borrowed capital [Section 36(1)(iii)]
Interest on excess refund [Section 234D]
Interest on securities
Interest, information by person paying [Section 285]
Interest, salary, etc., to partner by firm [Section 28(v)]
Interest-tax Act
Investment allowance [Section 32A]
Investment Deposit Account Scheme [Section 32AB]
Investment in new plant and machinary [Section 32AC]
INVESTMENT IN NEW PLANT OR MACHINERY IN NOTIFIED BACKWARD AREAS IN CERTAIN STATES
Investor Protection Fund [Section 10(23ED)]
Joint Commissioner [Section 2(28C)]
Joint Director [Section 2(28D)]
Judgment, exclusion of time taken for copy of [Section 268]
Judicial proceedings [Section 136]
Legal representatives [Section 159]
Life insurance business, tax on profits of [Section 115B]
Limited Liability Partnerships (Chapter XII-BA)
Limited liability partnership in liquidation, liability of partners [Section 167C]
Liquor, timber, etc., income from trading in [Section 44AC]
Loans/Deposits
Long-term capital asset [Section 2(29A)]
Long term infrastructure bonds [Section 80-CCF]
Losses
Managing agency commission [Section 39]
Maximum marginal rate [Section 2(29C)]
Manufacture
Method of accounting [Section 145]
Method of Accounting in certain cases [Section 145A]
Minimum alternate Tax [Section 115JA]
Minimum alternate tax [Section 115JB]
Mode of undertaking transactions [section 269ST]
National Financial Holdings Company Limited, in case of [Section 10(49)]
National Saving Certificates (1st issue) [Section 112A]
New Pension System Trust [Section 10(44)]
Non-payment of tax, interest payable for [Section 115-S]
Non-resident sportsmen, etc., tax on [Section 115BBA]
Non-resident, agent of [Section 163]
Non-resident, Definition of [Section 2(30)]
Non-residents, special provisions for
Non-resident, tax in case of [Section 113]
Non-resident, tax on income from bonds, etc., purchased in foreign currency, etc. [Section 115AC]
Notice, service of [Section 292]
Notice deemed to be valid in certain circumstances [Section 292BB]
Notified Jurisdictional Area [Section 94A]
Offences prosecutions
Overseas financial organisation, tax on income from units, etc. [Section 115AB]
Partner, computation of share of [Section 67]
PATENT, TAX ON INCOME FROM [SECTION115BBF]
Patent rights/Copyrights [Section 35A]
Penalty
Permanent Account Number
Permanent Account Number, Requirement to furnish [Section 206AA]
Person [Section 2(31)]
Person leaving India, assessment of [Section 174]
Plant [Section 43(3)]
Political parties
Preliminary expenses [Section 35D]
Previous year
Principal Chief Commissioner of income-tax [Section 2(34A)]
Principal Commissioner of income-tax [Section 2(34B)]
Principal Director General of income-tax [Section 2(34D)]
Principal Director of income-tax [Section 2(34C)]
Probation of Offenders Act [Section 292A]
Processed Minerals and Ores [Twelfth Schedule]
Prospecting expenses for minerals [Section 35E]
Prospecting for mineral oil, deductions for [Section 42]
Prospection of mineral oils, special provisions for computing income from[Sec.44BB]
Provident fund [IVth Schedule]
Provident fund contribution [Section 36(1)(va)]
Provisional assessment [Section 141]
Provisional assessment for refund [Section 141A]
Provisional assessment, recovery of tax payable under [Section 233]
Provisional attachment [Section 281B]
Public financial institutions, income of [Section 43D]
Public servant [Section 2(37)]
Publication of information [Section 287]
Purchase of property by Central Government
Qualifying ship for purpose Tonnage Tax Scheme [Section 115VD]
Rate of exchange of currency, changes in [Section 43A]
Rate or rates in force [Section 2(37A)]
Reassessment
Reassessment at instance of assessee [Section 146]
Rectification of mistakes
Reference to High Court [Section 256]
Refunds
Registered Valuer [Section 287A]
Regular assessment [Section 2(40)]
Rehabilitation allowance [Section 33B]
Relief in relation to export turnover [Section 89A]
Relief qua dividend paid out of past taxed profits [Section 236]
Relief qua dividends paid out of agricultural income [Section 235]
Relief when salary, etc., is paid in advance or in arrears [Section 89]
Remission or cessation of trading liability [Section 41(1)]
Removal of difficulties [Section 298]
Rent/Repairs [Sections 30 31]
Repeals and savings [Section 297]
Representative assessee [Section 160]
Representative assessee, liability of [Section 161]
Reserve created by banks [Section 36(1)(viiia)]
Residential house property, interest on loan taken for [Section 80EE]
Residential status [Section 6]
Resulting Company [Section 2(41A)]
Retail Business [Section 44AF]
Retail trade
Return of income, fees for default in furnishing [Section 234F]
Return of income [Section 139]
Return of income, by whom to be signed [Section 140]
Return of income, interest for default in furnishing [Section 234A]
Return of income, invalid on certain grounds [Section 292B]
Revision by Commission of other order [Section 264]
Revision by Commissioner of orders prejudicial to revenue [Section 263]
Rounding off of income [Section 288A]
Rounding off of tax [Section 288B]
Royalties/copyright fees [Section 180]
Royalty income of foreign companies [Section 44D]
Royalty income, in case of Non-residents [Section 44DA]
Rule making power [Section 295]
Rules to be placed before Parliament [Section 296]
Rural development allowance [Section 35CC]
Rural Development Programmes [Section 35CCA]
Safe harbour rules [Section 92CB]
Salary
Salary to physically handicapped person [Section 36(1)(iia)]
Scientific Res. exp.profits deemed on sale & assets relating to [Sec 41 (3)]
Scientific research [Section 43(4)]
Scientific research expenditure [Section 35]
Search and seizure
Securities, deduction from tax on [Section 86A]
Securities Transaction Tax
Self-assessment [Section 140A]
Settlement Commission
Shipping business in case of non-residents [Section 44B]
Shipping business of non-resident [Section 172]
Shipping business, reserves for [Section 33AC]
Short-term capital asset [Section 2(42A)]
Short-term capital gains [Section 2(42B)]
Sikkim [Schedule Thirteen/ Fourteen]
Site restoration Fund [Section 33ABA]
Slump Sale [Section 2(42C)]
Special Bearer Bonds
Special Economic Zone
SPECIAL PROVISION FOR COMPUTING PROFITS AND GAINS OF PROFESSION ON PRESUMPTIVE BASIS [SECTION 44ADA]
Special provision relating to incomes of shipping companies [Section 115 V to 115VZC]
Special Reserve [Section 36(1)(viii)]
Specified Business
SPECIFIED DOMESTIC TRANSACTION, MEANING OF [SECTION 92BA]
Speculative transaction [Section 43(5)]
Sum received in cash or kind [sec. 28 Clause vii]
SUKANYA SAMRIDDHI ACCOUNT SCHEME [SECTION 10(11A)
Supreme Court, Appeal to [Section 261]
SUPREME COURT - PROCEDURE WHEN IN AN APPEAL BY REVENUE AN IDENTICAL QUESTION OF LAW IS PENDING BEFORE [SECTION 158AA]
Survey [Section 133A]
Tax [Section 2(43)]
Tax rebate, in case of certain individuals [Section 87A]
Tax rebate in case of certain individual [Sec.88D]
Tax clearance certificate [Section 230]
Tax crd. in res. of tax paid on deemed inc. relating to certain comp.[Sec115JAA]
Tax Credit Certificates
Tax free securities, interest on [Section 181]
Tax on distributed income to unit holders[Sec.115R]
Tax on employment [Section 16(iii)]
TAX ON INCOME IN CERTAIN CASES [SECTION 115U]
TAX ON INCOME OF INVESTMENT FUND AND ITS UNIT HOLDERS [SECTION 155UB]
TAX ON INCOME REFERRED TO IN SECTION 68 OR SECTION 69 OR SECTION 69A OR SECTION 69B OR SECTION 69C OR SECTION 69D [SECTION15BBE]
Tax paid by deduction or advance payment [Section 234]
Tax rebate to certain individuals [Section 88D]
Tax rebate to women [Section 88C]
Tax rebate, allowance of [Section 87]
Tax rebate, in case of investment in new shares [Section 88A]
Tax rebate, on life insurance premia, etc. [Section 88]
Tax rebate, to old citizens [Section 88B]
Tax Recovery Commissioner [Section 2(43B)]
Tax Recovery Officer [Section 2(44)]
Tax Return Preparers [Section 139B]
Taxation of Securitisation Truts [Section 115TA/115TB/115TC/115TCA]
Tea development account [Section 33AB]
Technical know-how, consideration for [Section 180A]
Technical know-how, expenses for [Section 35AB]
TELECOMMUNICATION SERVICES, EXPENDITURE FOR OBTAINING RIGHT TO USE SPECTRUM FOR [SECTION 35ABA]
Telecommunication services, expenses for licence [Section 35ABB]
Trade/professional associations, deductions for [Section 44A]
Transfer of immovable property as stock-in-trade [Section 43CA]
Transfer Pricing [Sections 92 to 92F]
Transfers of immovable property, restriction on registration of [Section 230A]
Transport business [Section 44AE]
Trust, discretionary [Section 164]
Trust, oral [Section 164A]
TRUST OR INSTITUTION, INTEREST PAYABLE FOR NON-PAYMENT OF TAX BY [SECTION 115TE]
WHEN TRUST OR INSTITUTION IS DEEMED TO BE ASSESSEE IN DEFAULT [SECTION 115TF]
Undisclosed investment [Section 69B]
Unexplained expenditure [Section 69C]
Unit trust and business trust, tax on income of [Section 115UA]
Unexplained moneys [Section 69A]
UTI/Mutual Fund [Section 115T]
UTI/Mutual Fund, tax on income from units [Section 115BBB]
Uttaranchal [Schedule Thirteen / Fourteen]
Value of any benefit or perquisite arising from business, etc. [Section 28(iv)]
Venture Capital fund
Void Transfers [Section 281]
Voluntary contribution received by electoral trust [Section 13B]
Voluntary Disclosure of Income Scheme, 1997
Voluntary retirement scheme [Section 35DDA]
Wealth-tax Act
Winning from lottories, etc., tax on [Section 115BB]
Withdraw approval
Written down value [Section 43(6)]
Y2K, expences for, deduction of [Section 36(1)(xi)]
Zero Coupon bond [Section 2(48)]
Zero Coupon bond, discount on [Section 36(1)(iiia)]