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TMI Short Notes

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TMI Short Notes on various issues


  1. Does actual payment of rent is required to claim HRA deduction u/s 10(13A)?

  2. Whether an employee is allowed deduction u/s 10(13A) even if he owns a house property?

  3. Whether a person is allowed HRA exemption even if he do not have the HRA component in his salary but he pays rent?

  4. Whether exemption of HRA is allowed if rent is paid to any family members?

  5. What is the treatment of payment at the time of termination from un-recognised provident fund u/s 10(12)?

  6. Whether a husband-wife both can claim LTA u/s 10(5)?

  7. Is it possible to claim LTA Twice in a Year u/s 10(5)?

  8. Can the Leave travel concession u/s 10(5) be carried forward?

  9. Can an individual claim the LTA u/s 10(5) in case of Switch of JOB?

  10. What type of expenses are covered under Leave Travel expense u/s 10(5)?

  11. Whether the exemption u/s 10(38) is avaliable if the transaction is undertaken on a stock exchange located in any International Financial Service Centre?

  12. Whether Shares acquired as Gift from someone, are eligible for exemption u/s 10(38) at the time of sale?

  13. Whether an enhanced compensation by any court or other authority shall be included u/s 10(37)?

  14. Whether the income on transfer of units is also exempt u/s 10(35)?

  15. Whether the exemption u/s 10(34A) on income arising due to buyback of shares applies on Long Term Capital Gains or Short Term Capital Gains?

  16. What are the cases where any sum received for life insurance policy u/s 10(10D) shall be exempt.

  17. What type of incomes shall be exempted u/s 10(8)?

  18. What are the conditions specified u/s 10(23A) for claiming exemption on Income of some Professional Institutions?

  19. What are the conditions as specified u/s 10(21) to avail exemption of any income of a research association, approved under section 35(1)(ii)/(iii)?

  20. As per section 10(19A), if the annual value of any one palace in the occupation of a former ruler, is let out, then whether its income shall be exempted?


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