<DIRECT TAX LAWS>
n
Section 35(1)(iia) of the Income-tax Act, 1961 - Scientific research
expenditure - Approved company - Notification No. S.O. 1029, dated
3-3-2010 
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Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Notification No.
57/2010/F.No.V.27015/2/2010-SO (NAT.COM)/S.O. 1649(E), dated 12-7-2010
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Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and
gains from industrial infrastructure undertakings, etc. - Notified
undertakings - Notification No. 61/2010 [F.NO.178/142/2009-ITA-I],
dated 22-7-2010
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Section 35(1)(ii) of the Income-tax Act, 1961 Scientific research
expenditure Approved scientific research associations/institutions
- Notification No. 60/2010 [F.No.203/1/2010/ITA-II], dated 22-7-2010
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Processing of returns of Assessment Year 2009-10 - Steps to clear
backlog - Instruction No. 5/2010 [F.No.225/25/2010-ITA-II], dated
21-7-2010
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Section 48, Explanation (v) of the Income-tax Act, 1961 - Capital
gains - Computation of - Notified Cost Inflation Index for financial
year 2009-10 - Amendment in Notification No. S.O. 2292(E), dated
9-9-2009 - Notification No. 59/2010, [F.No.142/11/2010-TPL], dated
21-7-2010
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Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research
expenditure - Approved scientific research associations/institutions -
Notification No. 58/2010 [F.No.203/105/2003/ITA.II], dated
20-7-2010
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Section 35(1)(ii) of the Income-tax Act, 1961 Scientific research
expenditure Approved scientific research associations/institutions
- Notification No. 57/2010 [F.No.203/156/2009/ITA.II], dated
20-7-2010
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Section 35(1)(ii) of the Income-tax Act, 1961 Scientific research
expenditure Approved scientific research associations/institutions
- Notification No. 56/2010 [F.No.203/157/2009/ITA.II], dated
20-7-2010
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Income-tax (Sixth Amendment) Rules, 2010 Substitution of rules 30,
31, 31A, 31AA, 37CA, and 37D; Form Nos. 16, 16A and 27D; insertion of
Form No. 24G and omission of rule 37A Corrigendum to Notification
No. 41/2010, dated 31-5-2010 - Notification No. 55/2010
[F.No.142/27/2009-SO(TPL)], dated 19-7-2010
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Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and
gains from industrial infrastructure undertakings, etc, - Notified
undertaking - Notification No. 54/2010[F.No.178/30/2009-ITA-I],
dated 15-7-2010
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Section 10(23C)(vi) of the Income-tax Act, 1961 - Exemptions -
University or other educational institutions - Amendment in
Notification No. S.O. 852(E), dated 30-5-2007 - Notification No.
53/2010 [F.No.197/15/2010-ITA-I], dated 14-7-2010
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Section 10(15)(vii) of the Income-tax Act, 1961 - Exemptions -
Interest on bonds issued by local authorities - Notified bonds - Notification
No. 52/2010 [F.No.164/1/2010-ITA-I], dated 14-7-2010
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Section 10(23C)(iv) of the Income-tax Act, 1961 Exemptions
Charitable or religious trusts/institutions Notified fund or
charitable institution Amendment in Notification No. S.O. 851(E),
dated 30-5-2007 - Notification No. 51/2010
[F.No.197/15/2010-ITA.I], dated 14-7-2010
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Section 80C of the Income-tax Act, 1961 Deductions - In respect of
insurance premium, etc., - Notified plan under section 80C(2)(xii) - Notification
No. 50/2010 [F.No.178/143/2006-ITA-I], dated 14-7-2010
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Mandatory filing of income-tax returns electronically in Form No.
ITR-6 with digital signature by all companies - Press
Release No. 402/92/2006MC (35 of 2010), dated 12-7-2010
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Income-tax Ombudsman Guidelines 2010
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Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and
gains from industrial infrastructure undertakings, etc. - Notified
undertaking - Notification No. 47/2010[F.No.178/79/2008-ITA-I],
dated 9-7-2010
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Income-tax (Seventh Amendment) Rules, 2010 Amendment in rule 12 - Notification
No. 49/2010 [F.No.142/15/2010-TPL], dated 9-7-2010
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Section 80CCF of the Income-tax Act, 1961 - Deduction In respect
of subscription to long-term infrastructure bonds Notified
long-term infrastructure bond - Notification No.
48/2010[F.No.149/84/2010-SO(TPL)], dated 9-7-2010
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Section 144C of the Income-tax Act, 1961 - Reference to Dispute
Resolution Panel - Constitution of Dispute Resolution Panel (DRP-II,
Mumbai) - Order No. 3/FT&TR-II/2010 [F.No. 2/JS(FT&TR-II)/2010],
dated 1-7-2010
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Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Notification Nos. 28 to 32, 35, 37,
38, 40 to 43, 47 to 55/2010, dated 17-5-2010
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Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
60(E), dated 22-1-2003 - Notification No. 46/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1147(E), dated 17-5-2010
n
Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
96(E), dated 11-2-1999 - Notification No. 45/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1146(E), dated 17-5-2010
n
Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
461(E), dated 5-4-2004 - Notification No. 44/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1145(E), dated 17-5-2010
n
Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
878(E), dated 30-11-1992 - Notification No. 39/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1140(E), dated 17-5-2010
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Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
466(E), dated 29-3-2007 - Notification No. 36/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1137(E), dated 17-5-2010
n
Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
97(E), dated 11-2-1999 - Notification No. 34/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1135(E), dated 17-5-2010
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Section 35AC(1), read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Amendment in Notification No. S.O.
399(E), dated 6-6-1996 - Notification No. 33/2010 [f.no.
v-27015/1/2010-so (nat.com)]/S.O. 1134(E), dated 17-5-2010
n
Order of jurisdiction for Commissioner(s) of Income Tax and Ranges of
North West Region - Order [F.No. CCIT/NWR/Tech/Juri/90/2008-09],
dated 30-5-2008
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Section 35(1)(ii) of the Income-tax Act, 1961 Scientific research
expenditure Approved scientific research associations/institutions
- Notification No. 46/2010, dated 21-6-2010
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Section 35(1)(ii) of the Income-tax Act, 1961 Scientific research
expenditure Approved scientific research associations/institutions
- Notification No. 45/2010 [F.No.203/29/2009/(ITA.II)], dated
15-6-2010
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Section 35(1)(iii) of the Income-tax Act, 1961 Scientific research
expenditure-Approved social science or statistical research
associations or institutions - Notification No. 44/2010
[F.No.203/161/2009/ITA-II], dated 15-6-2010
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Appointment of Shri R.V. Easwar as Officiating President of Income-tax
Appellate Tribunal w.e.f. 4-6-2010 - Notification
No. A-12023/1/2010-Admn. III (LA), dated 4-6-2010
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Revised Discussion Paper on the Direct Taxes Code now released June
2010
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Section 10(10)(iii) of the Income-tax Act, 1961 - Gratuity - Gratuity
exemption limit raised to Rs.10 lakhs - Notification No. 43/2010
[F.No.200/33/2009-ITA.I], dated 11-6-2010
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Issue of 8.21% of Government of India (National Small Savings Fund)
(Non-transferable) Special Securities, 2030 - Notification No.
5-5/2009-NS-II, dated, 13-5-2010
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Issue of 7.64% of Government of India (National Small Savings Fund)
(Non-transferable) Special Securities, 2029 - Notification No.
5-5/2009-NS-II, dated, 13-5-2010
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Section 35(1)(iii) of the Income-tax Act, 1961 Scientific research
expenditure Approved social science or statistical research
associations or institutions - Notification No. 42/2010 [F.N0.
203/55/2009/ITA-II], dated 1-6-2010
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Explanatory notes
to the provisions of the Finance (No. 2) Act, 2009 - Circular No.
5/2010 [F.No. 142/13/2010-SO(TPL)], dated 3-6-2010
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Income-tax (Sixth
Amendment) Rules, 2010 - Substitution of rules 30, 31, 31A, 31AA, 37CA
and 37D; Form Nos. 16, 16A and 27D; insertion of Form No. 24G and
omission of rule 37A - Notification No. 41/2010 [F.No.
142/27/2009-SO(TPL)], dated 31-5-2010
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New Changes in TDS
Rules - CBDT Press Release No. 402/92/2006-MC (27 of 2010), dated
2-6-2010
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Section 120(1) and
(2) of the Income-tax Act, 1961- Income-tax authorities
Jurisdiction of Amendment in Notification No. S.O. 732(E), dated
31-7-2001 - Notification No. 40/2010 [F.No.187/01/2010-ITA.I],
dated 26-5-2010
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Section 35(1)(ii)
of the Income-tax Act, 1961 Scientific research expenditure
Approved scientific research associations/institutions - Notification
No. 39/2010 [F.No.203/154/2009/ITA-II, dated 25-5-2010
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Section 197 of the
Income-tax Act, 1961 Deduction of tax at source Certificate of
lower deduction or non-deduction of tax at source Instructions for
issue of certificate u/s 197 mandatorily through ITD system - Instruction
No. 4/2010, dated 25-5-2010
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Section 90 of the
Income-tax Act, 1961 - Double Taxation Agreement - Agreement for
Avoidance of Double Taxation and Prevention of Fiscal Evasion with
Finland - Notification No. 36/2010/F. No. 501/13/1980-FTD-I, dated
20-5-2010
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Income-tax (Fifth
Amendment) Rules, 2010 - Amendment in rule 18C - Notification No.
38/2010, F. No. 149/52/2010-SO(TPL), dated 21-5-2010
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Industrial Park
(Amendment) Scheme, 2010 - Amendment in para 4 and Form IPS-I - Notification
No. 37/2010, [F. No. 149/52/2010-SO(TPL)], dated 21-5-2010
n
Section 120(1) and
(2) of the Income-tax Act, 1961 - Income-tax authorities -
Jurisdiction of - Amendment in Notification No. S.O. 732(E), dated
31-7-2001 - Notification No. 35/2010/[F. No. 189/6/2009-ITA], dated
19-5-2010
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Section 35AC, read
with Explanation (b) thereto, of the Income-tax Act, 1961 Eligible
projects or schemes, expenditure on Notified eligible projects or
schemes - Notification No. 27/2010/F. No. V. 27015/1 /2010-SO (NAT.COM)/S.O.
NO. 1052(E), dated 10-5-2010
n
Section
80-IA(4)(i) of the Income-tax Act, 1961 - Deductions - In respect of
profits and gains from infrastructure facility - Clarification
regarding widening of existing road - definition of a new
infrastructure facility - Circular No.4/2010
[F.No.178/14/2010-ITA.I], dated 18-5-2010
n
Section 80C of the
Income-tax Act, 1961 - Deductions - In respect of insurance premium,
etc. - Notified plan u/s 80C(2)(xii) - Notification No. 34/2010 [F.
NO. 178/46/2008-ITA-1], dated 19-5-2010
n
CBDT clarification
on security of e-filing portal - Press Release No.
DSM/BY/KP-163/10, dated 17-5-2010
n
Section 35(1)(ii)
of the Income-tax Act, 1961 - Scientific research expenditure -
Approved scientific research associations/institutions - Notification
No. 32/2010 [F. No. 203/7/2010/ITA-II], dated 11-5-2010
n
New Return Forms
for Assessment Year 2010-11
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Finance Act, 2010
- Act No. 14 of 2010
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Section 35(1)(ii)
of the Income-tax Act, 1961 Scientific research expenditure
Approved scientific research associations/institutions - Notification
No. 31/2010 [F.NO. 203/147/2009/ITA-II], dated 27-4-2010
n
Section 35(1)(iii)
of the Income-tax Act, 1961 Scientific research expenditure
Approved social science or statistical research associations or
institutions - Notification No. 30/2010 [F.No 203/66/2009/ITA-II],
dated 27-4-2010
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Amendments to
Finance Bill, 2010
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FM Announces Fresh
Additional Relief Package in his reply to the debate on Finance Bill,
2010 - PIB Press Release No. BY/KP/GN-151/10, dated 29-4-2010
n
Finance Bill, 2010
passed by Lok Sabha on 29-4-2010
n
Section
10(23C)(vi) of the Income-tax Act, 1961 Exemptions University
or other educational institutions Notified university or other
educational institutions - Notification No. S.O. 2457, dated
3-9-2009
n
Section
10(23C)(iv) of the Income-tax Act, 1961 Exemptions Charitable
or religious trusts/institutions Notified fund or charitable
institution - Notification No. S.O. 2528, dated 4-9-2009
n
Section
10(23C)(via) of the Income-tax Act, 1961 Exemptions Hospital
Notified hospitals/other medical institutions - Notification
No. S.O. 2456, dated 27-8-2009
n
Section 35(1)(ii)
of the Income-tax Act, 1961 Scientific research expenditure
Approved scientific research associations/institutions - Notification
Nos. 26, 27 & 28/2010, [F.NO.203/148/2009/ITA-II), dated 22-4-2010
n
New Saral II
NotifiedIncome-tax (Third Amendment) Rules, 2010 - Amendment in Rule
12 and substitution of Form ITR-1 & ITR-V - Notification No.
29/2010 [F.No.142/28/2009-TPL], dated 23-4-2010
n
Section 90 of the
Income-tax Act, 1961 Double taxation agreement Agreement for
Avoidance of Double Taxation and Prevention of Fiscal Evasion with
Foreign Countries or Specified Territories Notified specified
territory - Notification No. 25/2010 [F.NO. 500/124/97-FTD-II],
dated 20-4-2010
n
Section 35AC, read
with Explanation (b) thereto, of the Income-tax Act, 1961 Eligible
projects or schemes, expenditure on Notified eligible projects or
schemes - Notification Nos.3 to 26
/2009[F.No.V-27015/5/2009-SO(NAT. COM)]/S.O.636(E), dated 22-3-2010
n
Section 35AC, read
with Explanation (b) thereto, of the Income-tax Act, 1961 Eligible
projects or schemes, expenditure on Notified eligible projects or
schemes Corrigendum to Notification No. 2907(E), dated 17-11-2009
- Notification No. 2/2009[F.No.V-27015/5/2009-SO(NAT.
COM)]/S.O.635(E), dated 22-3-2010
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Section 35AC, read
with Explanation (b) thereto, of the Income-tax Act, 1961 Eligible
projects or schemes, expenditure on Notified eligible projects or
schemes - Notification No. 1/2009[F.No.V-27015/5/2009-SO(NAT.
COM)]/S.O.614(E), dated 18-3-2010
n
Section 35AC,
sub-section (1) read with Explanation (b) thereto, of the Income-tax
Act, 1961 - Eligible projects or schemes, expenditure on - Notified
eligible projects or schemes - Notification Nos. 113 to 118/2009
[F. No. V-27015/3/2009-SO (NAT.COM)]/ S.O. 2907(E), dated 17-11-2009
n
Section 35AC, read
with Explanation(b) thereto, of the Income-tax Act, 1961 - Eligible
projects or schemes, expenditure on - Notified eligible projects or
schemes - Corrigendum to Notification No. S.O. 267(E), dated 23-3-2000
- Notification No. 111/2009[F.NO.270/115/1999-NC]/S.O. 2716(E),
dated 28-10-2009
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Section 2(48) of
the Income-tax Act, 1961 - Zero Coupon Bond - Specified Bond - Notification
No. 24/2010 [F. No. 164/02/-2008-ITA.I], dated 8-4-2010
n
Income-tax (Second
Amendment) Rules, 2010 - Insertion of rule H - Notification No.
23/2010 [F.No.142/21/2009-SO(TPL), dated 8-4-2010
n
Section 90 of the
Income-tax Act, 1961 - Double taxation agreement - Agreement for
Avoidance of Double Taxation and Prevention of Fiscal Evasion with
Foreign Countries - Specified territories notified under section 90,
Explanation 2 - Notification No. 22/2010 [F.NO.142/5/2010-SO(TPL)],
dated 8-4-2010
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Notification under
section 118 of the Income-tax Act, 1961 - Control of Income-tax
authorities - Notified subordinate officers - Notification No.
21/2010 [F.NO. 2/JS(FT&TR-II)/2010], dated 31-3-2010
n
Notification under
section 120(1) and (2) of Income-tax Act, 1961 - Amendment in
Notification No. S.O. 732(E), dated 31-7-2001 regarding jurisdiction
of certain income-tax authorities - Notification No. 20/2010
(F.No.189/6/2009-ITA.I), dated 31-3-2010
n
Notification under
section 35(1)(ii) of the Income-tax Act, 1961 - B.M. Birla Science
& Technology Centre, Jaipur notified as an approved organization
under section 35(1)(ii) from AY 2009-10 onwards - Notification No.
19 /2010 (F.No.203/84/2009/ITA-II), dated 31-3-2010