Description
Bharat Law House Pvt Ltd Supplement To Direct Taxes Manual 2020 by Bharat’s
Section Heading
6 Residence in India
10(4D) Any income accrued or arisen to, or received by a specified fund
10(23C) Any income received by any person on behalf of specified funds, etc.
10(23FBC) Any income accruing or arising to or received by a unit holder from a specified fund or on transfer of units in a specified fund
10(23FE) Any income of a specified person in the nature of dividend, interest or long-term capital gains arising from an investment made by it in India
11 Income from property held for charitable or religious purposes
12A Conditions for applicability of sections 11 and 12
12AA Procedure for registration
12AB Procedure for fresh registration
13 Section 11 not to apply in certain cases
35 Expenditure on scientific research
35AC Expenditure on eligible projects or schemes
56 Income from other sources
80G Deduction in respect of donations to certain funds, charitable institutions, etc.
92CA Reference to Transfer Pricing Officer
115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
115BBDA Tax on certain dividends received from domestic companies
115JEE Application of this Chapter to certain persons
115TD Tax on accreted income
130 Faceless jurisdiction of income-tax authorities
133A Power of survey
133C Power to call for information by prescribed income-tax authority
135A Faceless collection of information
142B Faceless inquiry or Valuation
143 Assessment
144B Faceless assessment
144C Reference to dispute resolution panel
151A Faceless assessment of income escaping assessment
157A Faceless rectification, amendments and issuance of notice or intimation
196D Income of Foreign Institutional Investors from securities
197B Lower deduction in certain cases for a limited period
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
231 Faceless collection and recovery of tax
253 Appeals to the Appellate Tribunal
263 Revision of orders prejudicial to revenue
264 Revision of other orders
264A Faceless revision of orders
264B Faceless effect of orders
271K Penalty for failure to furnish statements, etc.
274 Procedure
279 Prosecution to be at the instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
293D Faceless approval or registration
Appendix 3 Section 2 of the Finance Act, 2020
Appendix 4 The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020