Section 6 : Determination of Residential Status
Section - 6(1) & 6(6) : Determination of Residential Status of Individual.
Residential Status of other person
Section - 5 : Incidence of tax
Section - 9(1) : Income deemed to accrue or arise in India
Section 22 : Charges under the head ' Income from House Property'
Section - 27 : Deemed Owner ( under Income from House Property )
Section - 23 : Annual Value
Section - 24a : Standard Deduction
Section 28 : 'Charges' under the head ' Profits and Gains of Business or Profession'
Section - 30 : Rent, Rates, and Taxes of Premises Vs. Section - 31 : Insurance, Repairs of Plant, Machinery & Furniture (PMF)
Section - 36(1) : Amount Expressly Allowed as Deduction
Section 40A(2) : Unreasonable payment to Relatives/ Substantial interest
Section 40A(3) : Cash Expenditure
Section 43B : Certain Expenses Deduction Allowed on actual payment basis
Section - 44AD, 44ADA & 44AE. : Presumptive Basis of Taxation
Section 44AB : Compulsory Tax Audit
Formula for indexation
Special cases of computation (Deemed Transfer)
Section 56 to 59 : Charges & Provisions under the head ' Income from Other Sources'
Section - 56(2) : GIFTs under the head ' Income from Other Sources'
"Other Incomes" charged under the head Other Sources
"Interest on Securites" under the head Other Sources
Section 64(1)(ii), (iv) & (vii). Clubbing provisions relating to Spouse
Section 64(1)(vi) & (viii). Clubbing provisions relating to Son’s Wife
Section 64(1A). Clubbing provisions relating to minor child
Section - 70, 71, 71B to 74A, Rules to Carry Forward & Set Off Past Year Losses
Section 80C (Specified Saving & Expenditure)
Section 80CCC (Annuity Scheme or any other Pension Plan)
Section 10(1). Agricultural Income is exempt from tax
Section 2(1A). Meaning of Agricultural Income
Computation of income which is partly agricultural & partly non agricultural
Computation of tax if assessee is earning both AI & NAI (Partial Integration)
Section-2(15). Meaning of charitable purpose
Section-11 & 12. Income of charitable purpose
Section-12AA. Registration of Trusts
Tax Treatment of Anonymous donation
Section 207. Liability to pay advance tax
Section 208. When does liability to pay advance tax arise.
Section 209. Computation of advance tax
Section 211. Due date of payment of advance tax
Section 234C. Deferment in payment of advance tax
Section 139(1). Who should file the Return of Income
Person [Explanation to Section 139(1)]
Section 142(1). Compulsory filing of Return of Income.
Section 139(3). Loss Return?
Section 139(4). Belated Return
Section 139(5). Revised Return
Section 140. Signing of Return.
Section 140A. Self-Assessment Tax
Section 139A. Permanent Account Number (PAN)
