CLUBBING OF INCOME

SECTION	DISCRIPTION
Sec.-60	Transfer of income without transfer of assets.
Sec.-61	Revocable transfer of assets.
Sec.-62	Transfer irrevocable for a specified period.
Sec.-63	When a transfer is revocable.
Sec.-64	Income of an individual to include income of Spouse, Minor child,etc.
Sec.-64(1)(ii)	Income of individual to include salary of Spouse.
Sec.-64(1)(iv)	Income from Assets transferred to Spouse.
Sec.-64(1)(vi)	Income from Assets transferred to Son’s wife.
Sec.-64(1)(vii)	Income to Spouse through a third person.
Sec.-64(1)(viii)	Income to Son’s wife through a third person.
Sec.-64(1A)	Clubbing of income of minor child.
Sec.-64(2)	Income from conversion of self-acquired property into joint family property.
Sec.-65	Recovery of Tax.
Sec.-68	Cash credits.
Sec.-69	Unexplained investment.
Sec.-69A	Unexplained money etc.
Sec.-69B	Under valued investment or valuables.
Sec.-69C	Unexplained expenditure.
Sec.-69D	Amount borrowed or repair on Hundi.

                                                             

                    SET-OFF OR CARRY FORWARD AND SET-OFF OF LOSSES

SECTION	DISCRIPTION
Sec.-70	Set-off of loss from same head“Inter-source”.
Sec.-71	Set-off of loss from one head against other head“Inter-head”.
Sec.-71B	Carry forward and set-off of loss from House property.
Sec.-72	Carry forward and set-off of Business losses.
Sec.-72A	Carry forward and set-off of accumulated loss and unabsorbed depreciation.
Sec.-72A(6)	Carry forward and set-off of loss on succession of the firm.
Sec.-73	Losses in speculation Business.
Sec.-73A	Carry forward and set-off of loss of a specified business referred to in Sec.-35AD.
Sec.-74	Losses under the head “Capital Gain”.
Sec.-74A	Carry forward and set-off of loss from activity of owning and maintaining race horses.
Sec.-75	Losses of firms prior to assessment year 1992-93.
Sec.-78	Carry forward and set-off of losses in case of change in constitution of firm or on succession.
Sec.-79	Carry forward and set-off of losses in the case of certain companies.
Sec.-80	Compulsory filling of loss return.

SECTION OF CODE OF CRIMINAL PROCEDURE, 1973

CODE OF CRIMINAL PROCEDURE, 1973

TITLE	DESCRIPTION
Section-2(a)	Bailable and Non-Bailable offence.
Section-2(c)	Cognizable offence.
Section-2(d)	Complaint.
Section-2(g)	Inquiry.
Section-2(h)	Investigation.
Section-2(i)	Judicial proceeding.
Section-2(n)	Offence.
Section-2(q)	Pleader.
Section-(u)	Public prosecutor.
Section-2(w)	Summon cases.
Section-2(x)	Warrant cases.
Section-30	Sentence of imprisonment in default of fine.
Section-28	Sentence which High courts and Sessions judges may pass.
Section-29	Sentence which magistrates may pass.
Section-31	Sentence in case of conviction of several offences at one trail.
Section-41	Arrest without warrant by police officer.
Section-42	Arrest on refusal to give name and residence.
Section-43	Arrest by a private person.
Section-44	Arrest by Magistrate.
Section-46	Arrest how made.
Section-62	Service of summons/summon how served.
Section-63	Service of summons on corporate bodies and societies.
Section-64	Service when persons summons cannot be found.
Section-70	Warrant of arrest.
Section-82	Issuing a proclamation.
Section-83	Attachment and sale of property.
Section-93	Search warrant/when search warrant may be issued.
Section-133	Conditional order for removal of nuisance.
Section-144	Power to issue order in urgent cases of nuisance or apprehended danger.
Section-97	Search of person wrongfully confined.
Section-106	Security for keeping the peace on conviction.
Section-107	Security for keeping the peace in other cases.
Section-133	Conditional order for removal of nuisance.
Section-153	Inspection of weights and measures.
Section-154	Information in cognizable cases.
Section-155	Information as to Non-cognizable cases and investigation of such cases.
Section-156	Police officer’s powers to investigate cognizable case.
Secion-165	Search by police officer.
Section-190	Cognizance of an offence by Magistrate.
Sec.193 and 194	Cognizance of an offence by courts of Session.
Section-260	Summary Trials.