Key Phrases

Curated Income Tax Act terms of art, organised by topic. Click any phrase to see every judgment that uses it, with the matching sentence highlighted.

2,788 phrases across 41 categories

Appeals

Section 220(6) / 254

stay of demand105

Section 253(4)

cross objection4,333

Section 254

stay petition340

Section 254(2A)

extension of stay7

Assessment Procedures

Business Expenses

Business Income

Capital Gains

Section 46A / 115QA

buyback of shares51

Section 50CA

section 50CA35

Section 55(2)(ac)

section 55(2)(ac)11

Cash Credits & Unexplained Items

Chapter I - Preliminary

Section 2 - Definitions

agricultural income2,868annual value425approved gratuity fund118approved superannuation fund65Assistant Commissioner8,789Assistant Director731average rate of income-tax10books or books of account53business trust59Chief Commissioner2,876Commissioner (Appeals)4,761domestic company540Income-tax Officer5,006Inspector of Income-tax36interest on securities681legal representative662liable to tax2,645long-term capital asset272maximum marginal rate587National Tax Tribunal59non-resident3,736person who has a substantial interest in the company20Principal Chief Commissioner of Income-tax62Principal Commissioner of Income-tax1,805Principal Director General of Income-tax123Principal Director of Income-tax5principal officer593public servant119rate or rates in force9recognised provident fund63regular assessment2,899tax credit certificate39Tax Recovery Officer89

Chapter II - Basis of Charge

Section 9(1)

raw diamonds4

Chapter III - Incomes Not Included

Section 10(4D)

specified fund63

Chapter VI - Deductions / Set-off

Chapter X-A - GAAR

Section 102(10)

tax benefit634

Section 102(11)

tax treaty1,494

Chapter X - Transfer Pricing / Anti-Avoidance

Section 92CB

safe harbour182

Section 94(7)

record date116

Chapter XII - Special Rates

Chapter XIV-B - Block Assessment

Section 158B - Block Period

block period1,340

Chapter XIV - Assessment Procedure

Chapter XVII - Collection & Recovery (Advance tax)

Chapter XVII-C

advance tax1,785

Chapter XVII - Collection & Recovery (TCS)

Chapter XVII - Collection & Recovery (TDS)

Charitable Trusts

Deductions

Section 10A / 10B / 10AA

deduction of export profits17

Depreciation

Section 2(11)

block of assets848

Section 32(1)(iia)

additional depreciation604

Disallowances

Section 14A / Rule 8D

rule 8D disallowance85

GAAR

ICDS & Accounting

Income Heads

Section 17(2)

perquisite value64

Section 23(1)

unrealised rent7

Interest

International Tax

Finance Act 2016

equalisation levy18

Section 9 / DTAA Article 5

permanent establishment1,497

Section 90 / Rule 128

foreign tax credit571

Judicial Doctrines

Business vs Investment

badges of trade0

CIT vs Shoorji Vallabhdas

real income theory205

Diversion vs Application

application of income1,603

Losses & Set-off

Sections 70-80

set off of losses275

Mergers & Restructuring

Section 2(19AA)

demerger492

Section 2(41A)

resulting company236

Section 2(42C)

slump exchange8

Section 230-232 CA

NCLT approved scheme6

Miscellaneous

Natural Justice

Application of Mind

non application of mind701

Penalty

Reassessment

Rectification & Revision

Search & Seizure

Section References (mined)

Section 10

Section 10(1)218Section 10(1)(a)1Section 10(1)(xv)2Section 10(10)36Section 10(10)(1)2Section 10(10)(i)9Section 10(10)(ii)7Section 10(10)(iii)6Section 10(100)8Section 10(108)12Section 10(11)2Section 10(12)2Section 10(13)2Section 10(14)25Section 10(14)(i)6Section 10(14)(ii)14Section 10(15)157Section 10(15)(i)5Section 10(15)(iv)23Section 10(15)(iv)(c)7Section 10(15)(iv)(h)40Section 10(15)(v)(ii)1Section 10(16)1Section 10(2)199Section 10(2)(a)4Section 10(2)(c)(vi)1Section 10(2)(ia)1Section 10(2)(iii)11Section 10(2)(s)3Section 10(2)(v)4Section 10(2)(vi)24Section 10(2)(vi)(b)1Section 10(2)(vib)3Section 10(2)(vii)6Section 10(2)(x)2Section 10(2)(xi)11Section 10(2)(xiva)8Section 10(2)(xu)1Section 10(2)(xv)113Section 10(2)(xxi)1Section 10(20)145Section 10(204)4Section 10(21)25Section 10(22)94Section 10(228)1Section 10(23)103Section 10(23)(bba)1Section 10(23)(c)27Section 10(23)(c)(iiiab)3Section 10(23)(c)(iiiad)6Section 10(23)(c)(iiib)1Section 10(23)(c)(iv)5Section 10(23)(c)(vi)14Section 10(23)(g)10Section 10(23)(iiac)1Section 10(23)(iii)(d)1Section 10(23)(iiia)2Section 10(23)(iiiab)15Section 10(23)(iiiac)1Section 10(23)(iiiad)22Section 10(23)(iiiae)2Section 10(23)(iiid)1Section 10(23)(iv)8Section 10(23)(liiad)1Section 10(23)(v)6Section 10(23)(vi)18Section 10(230)36Section 10(230)(iad)1Section 10(230)(iliad)1Section 10(230)(iv)4Section 10(230)(v)2Section 10(230)(via)2Section 10(231)4Section 10(236)3Section 10(238)1Section 10(24)11Section 10(25)56Section 10(25)(i)3Section 10(25)(ii)9Section 10(25)(iii)9Section 10(25)(iv)19Section 10(26)113Section 10(26)(aaa)5Section 10(268)3Section 10(27)13Section 10(29)7Section 10(3)36Section 10(30)1Section 10(31)2Section 10(32)1Section 10(33)168Section 10(34)677Section 10(35)170Section 10(36)6Section 10(37)296Section 10(37)(i)6Section 10(37)(ii)1Section 10(38)1,694Section 10(38)(b)1Section 10(39)1Section 10(4)76Section 10(4)(ii)13Section 10(40)2Section 10(43)1Section 10(44)2Section 10(45)5Section 10(46)138Section 10(46)(b)12Section 10(46)(c)2Section 10(468)2Section 10(47)7Section 10(5)94Section 10(5)(a)1Section 10(50)11Section 10(54)1Section 10(6)6Section 10(6)(ii)2Section 10(6)(vi)1Section 10(6)(viii)2Section 10(7)20Section 10(8)4Section 10(9)2

Section 101

Section 101(2)7

Section 102

Section 102(2)2

Section 103

Section 103(3)6

Section 109

Section 109(1)2

Section 111

Section 111(2)1

Section 114

Section 114(2)12

Section 117

Section 117(1)7

Section 122

Section 122(1)1

Section 13

Section 13(1)715Section 13(1)(3)2Section 13(1)(a)42Section 13(1)(b)140Section 13(1)(b)(1)1Section 13(1)(bb)12Section 13(1)(c)445Section 13(1)(c)(3)3Section 13(1)(c)(d)14Section 13(1)(c)(i)4Section 13(1)(c)(ii)71Section 13(1)(c)(li)3Section 13(1)(c)(u)2Section 13(1)(cc)2Section 13(1)(cc)(ii)1Section 13(1)(d)190Section 13(1)(d)(i)1Section 13(1)(d)(ii)3Section 13(1)(d)(iia)2Section 13(1)(d)(iii)12Section 13(1)(e)1Section 13(1)(e)(ii)1Section 13(1)(f)1Section 13(1)(g)2Section 13(1)(ii)2Section 13(1)(t)2Section 13(10)12Section 13(2)241Section 13(2)(1)2Section 13(2)(a)44Section 13(2)(a)(b)1Section 13(2)(a)(i)1Section 13(2)(b)37Section 13(2)(c)54Section 13(2)(cc)2Section 13(2)(d)5Section 13(2)(e)1Section 13(2)(f)1Section 13(2)(g)21Section 13(2)(h)46Section 13(3)413Section 13(3)(a)4Section 13(3)(b)17Section 13(3)(c)23Section 13(3)(cc)25Section 13(3)(d)7Section 13(3)(e)24Section 13(3)(ii)1Section 13(4)12Section 13(4)(2)1Section 13(5)15Section 13(6)20Section 13(7)4Section 13(8)217Section 13(9)40

Section 143

Section 143(1)13,466Section 143(1)(0)3Section 143(1)(1)9Section 143(1)(1)(a)1Section 143(1)(1)(v)4Section 143(1)(1d)1Section 143(1)(8)1Section 143(1)(8)(0)1Section 143(1)(9)1Section 143(1)(a)2,323Section 143(1)(a)(2)1Section 143(1)(a)(b)5Section 143(1)(a)(i)104Section 143(1)(a)(ii)275Section 143(1)(a)(iii)74Section 143(1)(a)(il)1Section 143(1)(a)(iv)322Section 143(1)(a)(v)183Section 143(1)(a)(vi)13Section 143(1)(b)16Section 143(1)(c)11Section 143(1)(d)1Section 143(1)(e)1Section 143(1)(i)5Section 143(1)(ii)30Section 143(1)(iv)27Section 143(1)(v)11Section 143(1)(v)(a)5Section 143(1)(vi)2Section 143(12)1Section 143(13)2Section 143(2)17,209Section 143(2)(1)1Section 143(2)(a)10Section 143(2)(i)4Section 143(2)(ii)19Section 143(21)1Section 143(3)45,045Section 143(3)(1)2Section 143(3)(1)(a)1Section 143(3)(147)1Section 143(3)(3a)1Section 143(3)(a)1Section 143(3)(i)(a)1Section 143(3)(ii)16Section 143(3)(iii)1Section 143(3)(sic)1Section 143(30)1Section 143(31)(a)1Section 143(34)1Section 143(36)2Section 143(4)21Section 143(4)(b)2Section 143(43)1Section 143(5)3Section 143(5)(a)1Section 143(6)3Section 143(6)(b)1Section 143(8)4Section 143(92)1

Section 146

Section 146(3)1

Section 173

Section 173(2)4

Section 176

Section 176(3)8

Section 177

Section 177(2)2

Section 179

Section 179(3)1

Section 180

Section 180(4)2

Section 186

Section 186(7)3

Section 198

Section 198(5)1

Section 2

Section 2(0)9Section 2(1)147Section 2(1)(1)1Section 2(1)(5)(4)1Section 2(1)(a)38Section 2(1)(a)(b)1Section 2(1)(b)18Section 2(1)(b)(ii)5Section 2(1)(d)2Section 2(1)(h)2Section 2(1)(i)2Section 2(1)(j)1Section 2(1)(j)(vi)1Section 2(1)(r)1Section 2(1)(t)13Section 2(10)13Section 2(11)198Section 2(11)(b)4Section 2(115)1Section 2(12)25Section 2(12)(a)2Section 2(13)80Section 2(13)(i)1Section 2(14)695Section 2(14)(3)1Section 2(14)(a)5Section 2(14)(b)7Section 2(14)(b)(iii)3Section 2(14)(c)5Section 2(14)(i)4Section 2(14)(i)(a)1Section 2(14)(ii)24Section 2(14)(ii)(a)1Section 2(14)(ii)(d)1Section 2(14)(iia)1Section 2(14)(iii)225Section 2(14)(iii)(a)62Section 2(14)(iii)(b)74Section 2(14)(iii)(iii)1Section 2(14)(iiib)6Section 2(14)(iilb)1Section 2(14)(ili)1Section 2(14)(iv)2Section 2(14)(ix)1Section 2(14)(lii)1Section 2(14)(m)(b)5Section 2(14)(v)1Section 2(14)(vi)1Section 2(15)1,405Section 2(15)(ii)1Section 2(15)(proviso)4Section 2(16)14Section 2(168)4Section 2(17)63Section 2(17)(i)1Section 2(18)19Section 2(18)(a)1Section 2(18)(b)9Section 2(18)(b)(a)1Section 2(18)(b)(b)8Section 2(18)(b)(c)1Section 2(18)(vii)1Section 2(19)744Section 2(2)16Section 2(2)(e)6Section 2(20)1Section 2(21)7Section 2(22)686Section 2(22)(2)7Section 2(22)(3)1Section 2(22)(a)17Section 2(22)(b)3Section 2(22)(c)15Section 2(22)(d)12Section 2(22)(e)(i)15Section 2(22)(e)(ii)22Section 2(22)(iii)2Section 2(22)(iv)4Section 2(22)(x)2Section 2(228)7Section 2(23)44Section 2(23)(1)(b)1Section 2(23)(1)(i)1Section 2(23)(a)1Section 2(23)(x)17Section 2(24)1,946Section 2(24)(2a)9Section 2(24)(4)4Section 2(24)(a)1Section 2(24)(assessee)1Section 2(24)(i)15Section 2(24)(i)(vi)4Section 2(24)(ii)10Section 2(24)(iia)48Section 2(24)(iii)1Section 2(24)(iv)43Section 2(24)(iva)2Section 2(24)(ix)8Section 2(24)(s)1Section 2(24)(v)2Section 2(24)(vd)10Section 2(24)(vi)30Section 2(24)(via)1Section 2(24)(vii)4Section 2(24)(viia)28Section 2(24)(viii)4Section 2(24)(x)1,421Section 2(24)(x)(ivb)1Section 2(24)(xi)3Section 2(24)(xii)1Section 2(24)(xiii)1Section 2(24)(xv)4Section 2(24)(xvi)31Section 2(24)(xvii)6Section 2(24)(xviib)1Section 2(24)(xviid)1Section 2(24)(xviii)99Section 2(24)(xviii)(a)1Section 2(24)(xxviii)1Section 2(25)10Section 2(26)53Section 2(26)(ia)8Section 2(27)5Section 2(28)20Section 2(284)22Section 2(29)82Section 2(29)(a)1Section 2(29)(ba)6Section 2(29)(c)1Section 2(290)5Section 2(298)1Section 2(3)3Section 2(30)25Section 2(31)183Section 2(31)(ii)1Section 2(31)(iv)3Section 2(31)(v)5Section 2(31)(vii)1Section 2(32)5Section 2(33)17Section 2(34)9Section 2(35)17Section 2(35)(b)4Section 2(36)2Section 2(37)3Section 2(38)4Section 2(39)5Section 2(4)13Section 2(4)(iii)1Section 2(4)(v)1Section 2(40)124Section 2(41)28Section 2(42)5Section 2(42)(a)1Section 2(42)(c)1Section 2(420)1Section 2(424)1Section 2(43)97Section 2(45)161Section 2(46)7Section 2(47)570Section 2(47)(1)2Section 2(47)(4)3Section 2(47)(5)1Section 2(47)(i)13Section 2(47)(i)(ii)4Section 2(47)(ii)25Section 2(47)(iii)2Section 2(47)(iv)15Section 2(47)(iva)1Section 2(47)(v)187Section 2(47)(v)(vi)1Section 2(47)(vi)20Section 2(47)(vii)1Section 2(47)(vl)3Section 2(5)17Section 2(5)(a)(iii)6Section 2(6)11Section 2(62)4Section 2(64)8Section 2(64)(e)5Section 2(68)1Section 2(7)56Section 2(7)(a)10Section 2(7)(b)2Section 2(7)(c)7Section 2(71)9Section 2(72)2Section 2(74)4Section 2(75)3Section 2(8)16Section 2(81)2Section 2(84)14Section 2(87)2Section 2(9)73Section 2(9)(a)1Section 2(9)(d)2Section 2(91)2Section 2(93)1

Section 202

Section 202(1)1

Section 203

Section 203(1)3

Section 222

Section 222(2)9

Section 226

Section 226(3)42

Section 238

Section 238(1)1

Section 241

Section 241(2)1

Section 242

Section 242(2)1

Section 247

Section 247(5)1

Section 261

Section 261(3)1

Section 262

Section 262(1)1

Section 266

Section 266(3)2

Section 276

Section 276(1)1

Section 283

Section 283(2)3

Section 286

Section 286(9)81

Section 288

Section 288(2)22

Section 289

Section 289(1)2

Section 293

Section 293(1)2

Section 36

Section 36(1)3,872Section 36(1)(1)5Section 36(1)(1)(va)3Section 36(1)(1)(vii)1Section 36(1)(1)(viia)1Section 36(1)(13)2Section 36(1)(2)(v)1Section 36(1)(3)7Section 36(1)(5a)4Section 36(1)(a)14Section 36(1)(c)2Section 36(1)(ea)2Section 36(1)(h)1Section 36(1)(hi)2Section 36(1)(i)15Section 36(1)(ii)167Section 36(1)(iia)1Section 36(1)(iii)1,547Section 36(1)(iiii)1Section 36(1)(iiv)1Section 36(1)(il)2Section 36(1)(ili)4Section 36(1)(ill)1Section 36(1)(iti)2Section 36(1)(iv)513Section 36(1)(iva)3Section 36(1)(lii)1Section 36(1)(lit)2Section 36(1)(m)8Section 36(1)(mm)3Section 36(1)(n)3Section 36(1)(u)1Section 36(1)(v)126Section 36(1)(v)(a)25Section 36(1)(va)2,467Section 36(1)(va)(sic)2Section 36(1)(ve)1Section 36(1)(vi)45Section 36(1)(vi)(a)1Section 36(1)(via)69Section 36(1)(via)(c)11Section 36(1)(via)(d)1Section 36(1)(vih)1Section 36(1)(vii)853Section 36(1)(vii)(a)16Section 36(1)(vii)(c)2Section 36(1)(viia)445Section 36(1)(viia)(a)38Section 36(1)(viia)(b)28Section 36(1)(viia)(c)66Section 36(1)(viia)(d)14Section 36(1)(viii)285Section 36(1)(viii)(h)6Section 36(1)(viiia)16Section 36(1)(viiia)(c)2Section 36(1)(viil)1Section 36(1)(vil)7Section 36(1)(vila)20Section 36(1)(vila)(d)1Section 36(1)(vili)3Section 36(1)(visa)4Section 36(1)(vit)2Section 36(1)(vita)5Section 36(1)(vita)(c)3Section 36(1)(vn)2Section 36(1)(vo)2Section 36(1)(vu)1Section 36(1)(vzza)1Section 36(1)(wiia)(c)3Section 36(1)(xi)2Section 36(1)(xii)26Section 36(1)(xvi)3Section 36(1)(xvii)22Section 36(1)(xviii)4Section 36(1)(yii)1Section 36(10)(va)1Section 36(2)440Section 36(2)(1)8Section 36(2)(ab)5Section 36(2)(b)4Section 36(2)(i)53Section 36(2)(i)(a)1Section 36(2)(ii)4Section 36(2)(u)3Section 36(2)(v)104Section 36(2)(va)1Section 36(2)(vii)26Section 36(2)(viia)4Section 36(2)(x)1Section 36(3)2Section 36(3)(b)1Section 36(4)1Section 36(4)(vii)1

Section 51

Section 51(1)8

Section 56

Section 56(1)119Section 56(1)(a)43Section 56(1)(i)1Section 56(1)(iv)1Section 56(1)(v)7Section 56(1)(vii)13Section 56(1)(vii)(b)3Section 56(1)(viia)1Section 56(1)(viib)3Section 56(1)(viii)1Section 56(1)(x)1Section 56(1)(x)(b)1Section 56(2)1,770Section 56(2)(10)(b)1Section 56(2)(3)1Section 56(2)(5b)1Section 56(2)(ac)1Section 56(2)(b)5Section 56(2)(b)(ii)1Section 56(2)(b)(vii)2Section 56(2)(b)(viib)5Section 56(2)(d)1Section 56(2)(i)10Section 56(2)(i)(b)1Section 56(2)(i)(d)1Section 56(2)(ia)1Section 56(2)(ib)6Section 56(2)(ic)1Section 56(2)(id)9Section 56(2)(ii)9Section 56(2)(iia)1Section 56(2)(iii)14Section 56(2)(iii)(ib)1Section 56(2)(il)1Section 56(2)(ix)53Section 56(2)(v)23Section 56(2)(v)(vi)3Section 56(2)(va)2Section 56(2)(vi)33Section 56(2)(vi)(b)7Section 56(2)(via)14Section 56(2)(vib)27Section 56(2)(vii)(2)7Section 56(2)(vii)(6)4Section 56(2)(vii)(a)19Section 56(2)(vii)(b)543Section 56(2)(vii)(c)57Section 56(2)(vii)(e)2Section 56(2)(vii)(h)1Section 56(2)(vii)(ii)3Section 56(2)(vii)(v)3Section 56(2)(vii)(viiia)1Section 56(2)(viia)86Section 56(2)(viia)(b)1Section 56(2)(viia)(ii)2Section 56(2)(viib)483Section 56(2)(viib)(ii)1Section 56(2)(viic)2Section 56(2)(viih)1Section 56(2)(viii)226Section 56(2)(viii)(b)2Section 56(2)(viii)(c)11Section 56(2)(viiib)1Section 56(2)(viiib)(ii)1Section 56(2)(viiii)1Section 56(2)(viilb)2Section 56(2)(vil)3Section 56(2)(vil)(b)2Section 56(2)(vila)2Section 56(2)(vilb)8Section 56(2)(vilib)1Section 56(2)(vill)1Section 56(2)(visa)1Section 56(2)(vita)2Section 56(2)(vlib)2Section 56(2)(vllb)1Section 56(2)(vn)2Section 56(2)(vu)(b)1Section 56(2)(vui)1Section 56(2)(vvib)1Section 56(2)(wi)2Section 56(2)(x)(a)9Section 56(2)(x)(b)107Section 56(2)(x)(c)12Section 56(2)(xi)5Section 56(2)(xiii)1Section 56(2)(yii)1Section 56(21)(vii)(b)1Section 56(25)(viib)1Section 56(32)(vii)(b)1

Section 59

Section 59(2)51

Section 61

Section 61(1)3

Section 75

Section 75(1)9

Section 77

Section 77(1)1

Section 83

Section 83(2)10

Section 89

Section 89(1)38

Section 9

Section 9(1)1,741Section 9(1)(0)1Section 9(1)(1)29Section 9(1)(1)(vi)1Section 9(1)(11)1Section 9(1)(5)(c)2Section 9(1)(6)1Section 9(1)(7)5Section 9(1)(a)3Section 9(1)(b)1Section 9(1)(i)279Section 9(1)(i)(a)1Section 9(1)(i1)1Section 9(1)(ii)98Section 9(1)(iii)1Section 9(1)(iv)22Section 9(1)(l)1Section 9(1)(v)84Section 9(1)(v)(b)4Section 9(1)(v)(c)31Section 9(1)(v)(e)4Section 9(1)(vh)2Section 9(1)(vi)770Section 9(1)(vi)(b)29Section 9(1)(vi)(c)12Section 9(1)(vi)(iii)3Section 9(1)(via)1Section 9(1)(vii)933Section 9(1)(vii)(a)1Section 9(1)(vii)(b)142Section 9(1)(vii)(c)13Section 9(1)(vii)(d)1Section 9(1)(viib)3Section 9(1)(viii)12Section 9(1)(viii)(b)1Section 9(1)(vil)19Section 9(1)(vl)2Section 9(1)(vu)3Section 9(1)(w)2Section 9(1)(xii)1Section 9(2)130Section 9(2)(vi)1Section 9(5)9Section 9(5)(a)7Section 9(5)(i)3

Settlement & Amnesty

Special Rate Provisions

Section 115JAA

MAT credit334

Section 56(2)(vii)

section 56(2)(vii)741

TDS / TCS

Transfer Pricing