d = new dTree('d'); d.add(0,-1,'Income Tax'); d.add(1,0,'Introduction','/Information/incometax/contents/other/introduction.htm','introduction','_parent'); d.add(2,0,'Definitions','','definitions','main'); d.add(3,2,'Assessee','/Information/incometax/contents/definitions/assessee.htm','Assessee','_parent'); d.add(4,2,'Assessment year','/Information/incometax/contents/definitions/assessee_year.htm','','_parent'); d.add(5,2,'Previous Year','/Information/incometax/contents/definitions/previous_year.htm','','_parent'); d.add(6,2,'Gross Total Income/Total Income','/Information/incometax/contents/definitions/gti.htm','','_parent'); d.add(7,2,'Person/Types of Assessee','/Information/incometax/contents/definitions/person_type.htm','','_parent'); d.add(8,2,'Residential Status as per Income Tax Act','/Information/incometax/contents/definitions/residential_status.htm','','_parent'); d.add(9,2,'Different types of Residential status','','','main'); d.add(10,9,'Residential status of an Individual','/Information/incometax/contents/definitions/typeofresstatus/res_indiv.htm','','_parent'); d.add(11,9,'Rules for determining the Residential status of a person','/Information/incometax/contents/definitions/typeofresstatus/rules_of_res.htm','','_parent'); d.add(12,9,'Residential status of a Hindu Undivided Family (HUF)','/Information/incometax/contents/definitions/typeofresstatus/resi_huf.htm','','_parent'); d.add(13,9,'Residential status of a firm or Association of Person','/Information/incometax/contents/definitions/typeofresstatus/aop.htm','','_parent'); d.add(14,9,'Residential status of a Company','/Information/incometax/contents/definitions/typeofresstatus/status_com.htm','','_parent'); d.add(15,9,'Residential status of every artificial juridicial person','/Information/incometax/contents/definitions/typeofresstatus/artificial_jur.htm','','_parent'); d.add(16,9,'Relationship between residential status and Incidence of Tax (Section 5)','/Information/incometax/contents/definitions/typeofresstatus/resi_relation.htm','','_parent'); d.add(17,0,'Exempt Income (Section 10)','','Exempt income','main'); d.add(18,17,'Income not include in total Income','/Information/incometax/contents/exemptincome/exempt_income.htm','','_parent'); d.add(19,0,'Salaries','','salaries','main'); d.add(20,19,'Meaning of Salary','/Information/incometax/contents/salaries/meaning_of_sal.htm','','_parent'); d.add(21,19,'Basis of Charge','/Information/incometax/contents/salaries/sal_basis.htm','','_parent'); d.add(22,19,'Taxation of various forms of salary','','','main'); d.add(23,22,'Advance Salary','/Information/incometax/contents/salaries/taxationofsalaries/salary_advance.htm','','_parent'); d.add(24,22,'Arrear Salary','/Information/incometax/contents/salaries/taxationofsalaries/salary_arrear.htm','','_parent'); d.add(25,22,'Leave Salary','/Information/incometax/contents/salaries/taxationofsalaries/sal_leave_sal.htm','','_parent'); d.add(26,22,'Bonus','/Information/incometax/contents/salaries/taxationofsalaries/sal_bonus.htm','','_parent'); d.add(27,22,'Gratuity','/Information/incometax/contents/salaries/taxationofsalaries/sal_gratuity.htm','','_parent'); d.add(28,22,'Pension','/Information/incometax/contents/salaries/taxationofsalaries/sal_pension.htm','','_parent'); d.add(29,22,'Profits in lieu of Salary','/Information/incometax/contents/salaries/taxationofsalaries/sal_lieu_sal.htm','','_parent'); d.add(30,22,'Voluntary payment to employees','/Information/incometax/contents/salaries/taxationofsalaries/sal_voluntary.htm','','_parent'); d.add(31,22,'V.R.S','/Information/incometax/contents/salaries/taxationofsalaries/sal_vsr.htm','','_parent'); d.add(32,22,'Leave Travel concession','/Information/incometax/contents/salaries/taxationofsalaries/sal_ltc.htm','','_parent'); d.add(33,22,'Provident fund','/Information/incometax/contents/salaries/taxationofsalaries/sal_pf.htm','','_parent'); d.add(34,19,'Allowances','','Allowances','main'); d.add(35,34,'House Rent Allowance','/Information/incometax/contents/salaries/allowances/allow_hra.htm','','_parent'); d.add(36,34,'Entertainment Allowance','/Information/incometax/contents/salaries/allowances/allow_ent.htm','','_parent'); d.add(37,34,'Allowances dependent of expenditure incurred','/Information/incometax/contents/salaries/allowances/allow_dep_exp.htm','','_parent'); d.add(38,34,'Allowances independent of expenditure incurred','/Information/incometax/contents/salaries/allowances/allow_ind.htm','','_parent'); d.add(39,19,'Perquisites','','Perquisites','main'); d.add(1001,39,'Meaning','/Information/incometax/contents/salaries/perquisites/PerquisitesMeaning.htm','','_parent'); d.add(1002,39,'Valuation where employer is chargeable to Fringe Benefit Tax','','','_parent'); d.add(222,1002,'Perquisites taxable in hands of Specified and Non Specified Employees both','','','_parent'); d.add(223,222,'Rent free unfurnished accommodation','/Information/incometax/contents/salaries/perquisites/perquisitestaxable/perqu_unfirnished.htm','','_parent'); d.add(224,222,'Rent free furnished accommodation','/Information/incometax/contents/salaries/perquisites/perquisitestaxable/perqu_furnished.htm','','_parent'); d.add(225,222,'Other Perquisites','/Information/incometax/contents/salaries/perquisites/perquisitestaxable/perqu_other.htm','','_parent'); d.add(44,1002,'Perquisites taxable only in hands of Specified Employees','/Information/incometax/contents/salaries/perquisites/prequ_speci_emp.htm','','_parent'); d.add(45,1002,'Perquisites that are totally Tax Free','/Information/incometax/contents/salaries/perquisites/prequ_taxfree.htm','','_parent'); d.add(46,1002,'Fringe Benefits treated as perquisites in hands of Employees','','','main'); d.add(47,46,'Interest free concessional loan','/Information/incometax/contents/salaries/perquisites/fringebt/fring_int_free.htm','','_parent'); d.add(48,46,'Use of Moveable assets','/Information/incometax/contents/salaries/perquisites/fringebt/fring_movable.htm','','_parent'); d.add(49,46,'Transfer of Moveable assets','/Information/incometax/contents/salaries/perquisites/fringebt/fringe_transfer.htm','','_parent'); d.add(50,46,'Medical Facilities to employee','/Information/incometax/contents/salaries/perquisites/fringebt/fringe_medical.htm','','_parent'); d.add(1003,39,'Valuation where employer is not chargeable to Fringe Benefit Tax','','','_parent'); d.add(1004,1003,'Background','/Information/incometax/contents/salaries/perquisites/Val_per_Emp_ch_FBT.htm','','_parent'); d.add(1005,1003,'Perquisites relating to motor car','/Information/incometax/contents/salaries/perquisites/Perq_rel_motorcar.htm','','_parent'); d.add(1006,1003,'Perquisites relating to Free Transport','/Information/incometax/contents/salaries/perquisites/Perq_relating_free_trans.htm','','_parent'); d.add(1007,1003,'Perquisites relating to Lunch/ Refreshment','/Information/incometax/contents/salaries/perquisites/Perq_rel_lunch_refresh.htm','','_parent'); d.add(1008,1003,'Perquisites relating to Travelling/ Touring/ Accommodation','/Information/incometax/contents/salaries/perquisites/Perq_rel_to_travel_tour_accomd.htm','','_parent'); d.add(1009,1003,'Perquisites relating to Gifts/ Vouchers/ Token','/Information/incometax/contents/salaries/perquisites/Perq_gift_voucher_token.htm','','_parent'); d.add(1010,1003,'Perquisites relating to Credit Card','/Information/incometax/contents/salaries/perquisites/Perq_rel_credit_card.htm','','_parent'); d.add(1011,1003,'Perquisites relating to Club Expenditure','/Information/incometax/contents/salaries/perquisites/Perq_rel_club_expnd.htm','','_parent'); d.add(51,19,'Deductions from Salaries','','Deductions from salary','main'); d.add(52,51,'Entertainment allowance','/Information/incometax/contents/salaries/deductions/sal_dedu_ent.htm','','_parent'); d.add(53,51,'Professional Tax','/Information/incometax/contents/salaries/deductions/sal_dud_pt.htm','','_parent'); d.add(54,19,'Relief u/s 89','','Relief','main'); d.add(55,54,'Meaning','/Information/incometax/contents/salaries/relief/salary_relif_meaning.htm','','_parent'); d.add(56,54,'For Salary/Family pension received in arrears/ Advance Salary received','/Information/incometax/contents/salaries/relief/relief_salary.htm','','_parent'); d.add(57,54,'For Gratuity','/Information/incometax/contents/salaries/relief/relief_gratuity.htm','','_parent'); d.add(58,54,'For V.R.S','/Information/incometax/contents/salaries/relief/relief_vrs.htm','','_parent'); d.add(59,54,'For commutation of pension','/Information/incometax/contents/salaries/relief/relief_pension.htm','','_parent'); d.add(60,19,'Illustrations and Computations','/Information/incometax/contents/salaries/sal_illustration.htm','Illustrations','_parent'); d.add(61,0,'Income from House Property','','','main'); d.add(62,61,'Meaning of Income from House Property','/Information/incometax/contents/incomefromhp/meaning_of_hou_pro.htm','','_parent'); d.add(63,61,'Basis of Charge','/Information/incometax/contents/incomefromhp/basis_of_charge.htm','','_parent'); d.add(64,61,'Properties chargeable to tax','/Information/incometax/contents/incomefromhp/hp_properties_charg.htm','','_parent'); d.add(65,61,'Composite Rent','/Information/incometax/contents/incomefromhp/composite_rent.htm','','_parent'); d.add(66,61,'Computation of Income from House Property','','','main'); d.add(197,66,'How Computation is made?','/Information/incometax/contents/incomefromhp/hpcomputation/hp_computation_made.htm','','_parent'); d.add(67,66,'Gross Annual Value','/information/incometax/contents/incomefromhp/hpcomputation/hp_gav.htm','','_parent'); d.add(68,66,'Municipal Taxes','/information/incometax/contents/incomefromhp/hpcomputation/hp_muncipaltax.htm','','_parent'); d.add(69,66,'Deductions u/s 24','','Deductions u/s 24','main'); d.add(70,69,'Interest on Borrowed Capital','/information/incometax/contents/incomefromhp/hpcomputation/hpdeductions/hp_interest_borrow.htm','','_parent'); d.add(71,69,'Standard Deduction','/information/incometax/contents/incomefromhp/hpcomputation/hpdeductions/hp_std_deduction.htm','','_parent'); d.add(72,61,'Self Occupied Property','/information/incometax/contents/incomefromhp/hp_self_occu.htm','','_parent'); d.add(73,61,'Taxing of arrears of rent received subsequently','/information/incometax/contents/incomefromhp/hp_arrears_rent.htm','','_parent'); d.add(74,61,'Illustrations and Computations','/information/incometax/contents/incomefromhp/houseproperty_illustration.htm','','_parent'); d.add(75,0,'Profit and Gain of business or profession','','','main'); d.add(76,75,'Basis of Charge','/Information/incometax/contents/pgbp/pro_basis_of_char.htm','','_parent'); d.add(77,75,'Basic tests for determining an income as a business income','/Information/incometax/contents/pgbp/pgbp_basic_test.htm','','_parent'); d.add(78,75,'Relevance of the Method of Accounting','/Information/incometax/contents/pgbp/method_of_accou.htm','','_parent'); d.add(79,75,'Balance Sheet and P&L Account','/Information/incometax/contents/pgbp/pgbp_bs_pl.htm','','_parent'); d.add(80,75,'Allowable Deductions','','Allowable Deductions','main'); d.add(81,80,'Basic tests for determining allowability of business deduction','/Information/incometax/contents/pgbp/allowdeductions/pgbp_ability_buss.htm','','_parent'); d.add(82,80,'Specific deductions allowable under the act','','','main'); d.add(1111,82,'Section 36 Deduction','','','main'); d.add(1112,1111,'Insurance Premium [Sec. 36 (1)(i)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Insurance_Premium_Sec_36_1_i.htm','','_parent'); d.add(1113,1111,'Insurance Premium paid by a Federal milk Co-operative Society [Sec. 36 (1)(ia)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Insurance_Prem_paid_milk_soc.htm','','_parent'); d.add(1114,1111,'Insurance for Health of Employees [Sec. 36 (1)(ib)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Insurance_health_of_employee.htm','','_parent'); d.add(1115,1111,'Bonus or Commission to Employees [Sec. 36 (1)(ii)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Bonus_or_Commission_to_Emp.htm','','_parent'); d.add(1116,1111,'Interest on Borrowed Capital [Sec. 36 (1)(iii)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Interest_on_Borrowed_Capital.htm','','_parent'); d.add(1117,1111,'Employer’s contribution to Recognized Provident Fund/ Approved Superannuation Fund [Sec. 36 (1)(iv)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Emp_cont_rec_pro_fund_superann.htm','','_parent'); d.add(1118,1111,'Employer’s contribution towards an approved Gratuity fund [Sec. 36 (1)(v)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Emp_cont_towards_gratuity_fund.htm','','_parent'); d.add(1119,1111,'Employer’s contribution towards Staff Welfare Schemes [Sec. 36 (1)(va)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Emp_cont_tow_staff_welf_sch.htm','','_parent'); d.add(1120,1111,'Write off allowance for Animals [Sec. 36 (1)(vi)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Write_allow_for_animal.htm','','_parent'); d.add(1121,1111,'Bad Debts incurred [Sec. 36 (1)(vii)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Bad_debt_incurred.htm','','_parent'); d.add(1122,1111,'Provision for Bad and Doubtful Debts [Sec. 36 (1)(viia)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Provision_for_bad_doubt_debt.htm','','_parent'); d.add(1123,1111,'Family Planning expenditure [Sec. 36 (1)(ix)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Family_planning_expend.htm','','_parent'); d.add(1124,1111,'Banking Cash Transaction','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Banking_cash_transaction.htm','','_parent'); d.add(1125,1111,'Securities Transaction Tax a Deductible expenditure [Amendment AY- 2009-10]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Ses36_1xv_sec_trans_ded_exp.htm','','_parent'); d.add(1126,1111,'Commodities Transaction Tax a Deductible expenditure [Amendment AY- 2009-10]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Ses36_1xvi_comm_trans_tax_ded_exp.htm','','_parent'); d.add(83,82,'Deductions allowable for Rent, Rates, Taxes, Repairs & Insurance for Building [Sec. 30]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_1.htm','','_parent'); d.add(84,82,'Repairs and Insurance of machinery, plant & furniture [Sec 31]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_2.htm','','_parent'); d.add(85,82,'Depreciation Allowance [Sec 32]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_3.htm','','_parent'); d.add(86,82,'Tea/ Coffee/ Rubber development account [Sec. 33AB]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_4.htm','','_parent'); d.add(87,82,'Expenditure incurred on Scientific Research [Sec 35]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_5.htm','','_parent'); d.add(88,82,'Expenditure on acquisition of Patent Rights and Copyrights [Sec. 35A]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_6.htm','','_parent'); d.add(89,82,'Expenditure on eligible Projects or Scheme [Sec. 35AC]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_7.htm','','_parent'); d.add(90,82,'Amortization of Preliminary Expenses [Sec. 35D]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_8.htm','','_parent'); d.add(91,82,'Amortization of Expenditure under Voluntary Retirement Scheme(V.R.S) [Sec. 35DDA]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_9.htm','','_parent'); //d.add(92,82,'Various deductions available under Section 36','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_10.htm','','_parent'); //d.add(303,82,' Section 40A(3)','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Ses40A_3.htm','','_parent'); //d.add(304,82,'Amount not deductible in respect of provision for Unapproved Gratuity Fund [Sec. 40A(7)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Amt_nt_ded_Unap_Gr_Fund.htm','','_parent'); d.add(2222,82,'Maintenance of Specified Books of Accounts by Persons [Section 44AA]','','','_parent'); d.add(2223,2222,'Background','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Sec44AA_Maint_Spcfd_Book_Acct_Person.htm','','_parent'); d.add(2224,2222,'Categorization of Assesses requiring maintenance of Specified Books of Accounts ','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Category_of_ass_req_spec_bk_act.htm','','_parent'); //d.add(306,82,'Compulsion to get Books of Accounts audited [Section 44AB]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Sec44AB_Compls_Book_Acct_audit.htm','','_parent'); //d.add(307,82,' Tax Deduction at Source Default [Section 40a(i)/ (ia)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/Sec40A_i_Tax_Ded_Source_Dflt.htm','','_parent'); d.add(93,82,'General deduction available under Section 37','/Information/incometax/contents/pgbp/allowdeductions/specificdud/specific_dud_11.htm','','_parent'); d.add(94,80,'Depreciation Rates','/Information/incometax/contents/pgbp/allowdeductions/pgbp_dep_rates.htm','','_parent'); d.add(95,75,'Specific Disallowances under the act','','Specific Disallowances under the act','main'); d.add(96,95,'Interest on, Royalty, Fees for Technical services payable to a Non Resident','/Information/incometax/contents/pgbp/spedisallow/spe_diss_1.htm','','_parent'); d.add(97,95,'Availability of deduction under section 40(b) of Remuneration to partners','/Information/incometax/contents/pgbp/spedisallow/spe_diss_2.htm','','_parent'); d.add(98,95,'Amounts not deductible in respect of payment to Relatives','/Information/incometax/contents/pgbp/spedisallow/spe_diss_3.htm','','_parent'); d.add(99,95,'Amounts not deductible in respect of the expenditure exceeding Rs. 20,000/','/Information/incometax/contents/pgbp/spedisallow/spe_diss_4.htm','','_parent'); d.add(100,95,'Amount not deductible in respect of provision for Unapproved Gratuity Fund','/Information/incometax/contents/pgbp/spedisallow/spe_diss_5.htm','','_parent'); d.add(101,95,'Amount not deductible in respect of certain Unpaid Liabilities','/Information/incometax/contents/pgbp/spedisallow/spe_diss_6.htm','','_parent'); d.add(102,75,'Compulsion to get Books of accounts audited','/Information/incometax/contents/pgbp/pgbp_com_books.htm','','_parent'); d.add(3333,75,'Tax Deduction at Source Default [Section 40a(i)/ (ia)]','','special Cases','main'); d.add(3334,3333,'Background','/Information/incometax/contents/pgbp/allowdeductions/specificdud/TDS_Default_background.htm','','_parent'); d.add(3335,3333,'Phase I','','','_parent'); d.add(4444,3335,'Tax deduction at source on payments to be made OUTSIDE INDIA [Section 40(a)(i)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/TDS_paymey_out_india.htm','','_parent'); d.add(4445,3335,'Tax deduction at source on payments to be made to A RESIDENT [Section 40(a)(ia)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/TDS_pro_relt_made_to_resident.htm','','_parent'); d.add(4446,3335,'Tax deduction at source on Salary payments to be made OUTSIDE INDIA [Section 40(a)(iii)]','/Information/incometax/contents/pgbp/allowdeductions/specificdud/TDS_salary_paymnt_out_india.htm','','_parent'); d.add(3336,3333,'Phase II','/Information/incometax/contents/pgbp/allowdeductions/specificdud/TDS_Phase_II.htm','','_parent'); d.add(103,75,'Special Cases','','special Cases','main'); d.add(104,103,'Depreciation working under Company Law','/Information/incometax/contents/pgbp/specialcases/pgbp_dep.htm','','_parent'); d.add(105,75,'LIC agents income','/Information/incometax/contents/pgbp/pgbp_lic.htm','','_parent'); d.add(106,75,'Presumptive Income','/Information/incometax/contents/pgbp/pgbp_pre_inc.htm','','_parent'); d.add(107,75,'Minimum Alternate Tax','/Information/incometax/contents/pgbp/pgbp_mat.htm','','_parent'); d.add(108,75,'Illustrations and Computations','/Information/incometax/contents/pgbp/pgbp_illustration.htm','','_parent'); d.add(109,0,'Capital gains','','Capital gains','main'); d.add(110,109,'Basis of Charge','/Information/incometax/contents/capitalgains/capital_basis.htm','','_parent'); d.add(111,109,'Meaning of Capital Assets','/Information/incometax/contents/capitalgains/meaning_of_cap.htm','','_parent'); d.add(112,109,'Type of Capital Assets (Short/Long Term)','/Information/incometax/contents/capitalgains/cap_long_term.htm','','_parent'); d.add(198,109,'Transferred of Assets','/Information/incometax/contents/capitalgains/cap_transfer_meaning.htm','','_parent'); d.add(113,109,'Computation of Capital Gain','/Information/incometax/contents/capitalgains/com_of_cap.htm','','_parent'); d.add(114,109,'Full Value of Consideration','/Information/incometax/contents/capitalgains/cap_fullvalue.htm','','_parent'); d.add(115,109,'Cost of Acquisition & Improvement','','','main'); d.add(116,115,'Cost of Acquisition','/Information/incometax/contents/capitalgains/costofaqui/cap_costi.htm','','_parent'); d.add(117,115,'Deemed Cost of Acquisition','/Information/incometax/contents/capitalgains/costofaqui/cap_deemedi.htm','','_parent'); d.add(118,115,'Cost Improvement','/Information/incometax/contents/capitalgains/costofaqui/cap_cost_improve.htm','','_parent'); d.add(119,115,'Indexation of Cost of Acquisition and/or Improvement','/Information/incometax/contents/capitalgains/costofaqui/cap_indexation.htm','','_parent'); d.add(120,115,'Specific cases where Indexation is not allowed','/Information/incometax/contents/capitalgains/costofaqui/cap_specific.htm','','_parent'); d.add(121,115,'Cost with reference to certain modes of acquisition','/Information/incometax/contents/capitalgains/costofaqui/cap_reference.htm','','_parent'); d.add(122,109,'Determination of expenses on transfer','/Information/incometax/contents/capitalgains/cap_exp_on_transfer.htm','','_parent'); d.add(123,109,'Capital Gain exempt from Tax','/Information/incometax/contents/capitalgains/cap_exempt.htm','','_parent'); d.add(124,109,'Tax Computation','/Information/incometax/contents/capitalgains/cap_tax_com.htm','','_parent'); d.add(125,109,'Capital gains on Depreciable Assets under Section 50','/Information/incometax/contents/capitalgains/cap_dep_ass.htm','','_parent'); d.add(126,109,'Undertaking / division acquired by way of Slump Sale [Sec 50B]','/Information/incometax/contents/capitalgains/cap_undertakings.htm','','_parent'); d.add(127,109,'Capital Gains on Compulsory acquisition of an Asset','/Information/incometax/contents/capitalgains/cap_compulsory.htm','','_parent'); d.add(128,109,'Capital gains on Transfer of Land and Building','/Information/incometax/contents/capitalgains/cap_land.htm','','_parent'); d.add(129,109,'Capital Gains on Transfer of Self Generated Assets','/Information/incometax/contents/capitalgains/cap_self.htm','','_parent'); d.add(2001,109,'Capital Gains in case of Reverse Mortgage Schemes[Section 47(xvi)]','','','_parent'); d.add(5555,2001,'Meaning of Reverse Mortgage Scheme','/Information/incometax/contents/capitalgains/CG_meaning_rev_mortgage_scheme.htm','','_parent'); d.add(5556,2001,'Why the name Reverse Mortgage?','/Information/incometax/contents/capitalgains/CG_why_name_rev_mortgage.htm','','_parent'); d.add(5557,2001,'Reverse Mortgage: Is it a win-win situation only for the Borrower?','/Information/incometax/contents/capitalgains/CG_rev_mortgage_win_win_borw.htm','','_parent'); d.add(5558,2001,'Tax Implications','/Information/incometax/contents/capitalgains/CG_tAX_implication.htm','','_parent'); d.add(130,109,'Special Cases','','','main'); d.add(131,130,'Capital Gains on conversion of Capital Assets into Stock in Trade','/Information/incometax/contents/capitalgains/specialcases/cap_spe_trade.htm','','_parent'); d.add(132,130,'Capital Gains on distribution of Assets by Company in liquidation','/Information/incometax/contents/capitalgains/specialcases/cap_spe_liq.htm','','_parent'); d.add(133,109,'More on Shares, Mutual Fund and F&O','','','main'); d.add(134,133,'Capital Gains on transfer of Bonus Shares','/Information/incometax/contents/capitalgains/capmore/cap_more_bonus.htm','','_parent'); d.add(135,133,'Capital Gains on transfer of Rights Shares','/Information/incometax/contents/capitalgains/capmore/cap_more_right.htm','','_parent'); d.add(136,133,'Transfer of Securities in a Demat form','/Information/incometax/contents/capitalgains/capmore/cap_more_demat.htm','','_parent'); d.add(137,133,'Capital Gains on transfer of Securities of an Indian Co. by Non Residents','/Information/incometax/contents/capitalgains/capmore/cap_more_indian.htm','','_parent'); d.add(138,133,'Capital Gains arising to Non Resident on Transfer of Foreign Exchange Asset','/Information/incometax/contents/capitalgains/capmore/cap_more_foreign.htm','','_parent'); d.add(139,133,'Capital Gains on Zero Coupon Bonds','/Information/incometax/contents/capitalgains/capmore/cap_more_zero.htm','','_parent'); d.add(140,133,'Capital Gains on Transfer of Securities by an Employee received under ESOP','/Information/incometax/contents/capitalgains/capmore/cap_more_espo.htm','','_parent'); d.add(141,109,'Illustrations and Computations','/Information/incometax/contents/capitalgains/capitalgain_illustration.htm','','_parent'); d.add(142,0,'Income from other sources','','','main'); d.add(143,142,'Meaning','/Information/incometax/contents/incomefromos/income_meaning.htm','','_parent'); d.add(144,142,'Basis of Charge','/Information/incometax/contents/incomefromos/inc_basis_charge.htm','','_parent'); d.add(145,142,'Relevance of method of accounting','/Information/incometax/contents/incomefromos/income_relevance.htm','','_parent'); d.add(146,142,'Taxation of various types of incomes','','','main'); d.add(147,146,'Dividend','/Information/incometax/contents/incomefromos/incometaxation/income_div.htm','','_parent'); d.add(148,146,'Winnings from lotteries, crossword puzzles, Horse Races & Card Games','/Information/incometax/contents/incomefromos/incometaxation/income_winnings.htm','','_parent'); d.add(149,146,'Interest on Securities','/Information/incometax/contents/incomefromos/incometaxation/income_interest.htm','','_parent'); d.add(150,146,'Income from composite let out of Building, Plant & Machinery','/Information/incometax/contents/incomefromos/incometaxation/income_inc_com.htm','','_parent'); d.add(151,146,'Family Pension received','/Information/incometax/contents/incomefromos/incometaxation/income_fam_pen.htm','','_parent'); d.add(152,146,'Receipts without consideration','/Information/incometax/contents/incomefromos/incometaxation/income_receipt.htm','','_parent'); d.add(153,142,'Deductions u/s 57','/Information/incometax/contents/incomefromos/inc_deduction.htm','','_parent'); d.add(154,142,'Specific disallowances u/s 58','/Information/incometax/contents/incomefromos/income_sc_58.htm','','_parent'); d.add(155,142,'Illustrations and Computations','/Information/incometax/contents/incomefromos/os_illustration.htm','','_parent'); d.add(156,0,'Clubbing of Income','','','main'); d.add(157,156,'Need of the Hour','/Information/incometax/contents/clubbingofincome/clubb_hour.htm','','_parent'); d.add(158,156,'Specific cases of Income clubbing','/Information/incometax/contents/clubbingofincome/clubb_spe_cases.htm','','_parent'); d.add(159,156,'Income of other persons included in total income','/Information/incometax/contents/clubbingofincome/clubb_total_inc.htm','','_parent'); d.add(160,0,'Set off of Losses','','','main'); d.add(161,160,'Broad Steps','/Information/incometax/contents/setoff/setoff_broad.htm','','_parent'); d.add(162,160,'Inter Source Adjustments','/Information/incometax/contents/setoff/setoff_sou_adj.htm','','_parent'); d.add(163,160,'Inter Head Adjustments','/Information/incometax/contents/setoff/setoff_inter_head.htm','','_parent'); d.add(164,160,'Carry forward of losses & its set off','/Information/incometax/contents/setoff/setoff_carry_fow.htm','','_parent'); d.add(165,0,'Deduction under Chapter VIA (80C-80U)','','','main'); d.add(166,165,'80C','/Information/incometax/contents/deductionchapter/section_80c.htm','','_parent'); d.add(167,165,'80CCC','/Information/incometax/contents/deductionchapter/section_80ccc.htm','','_parent'); d.add(168,165,'80CCD','/Information/incometax/contents/deductionchapter/section_80ccd.htm','','_parent'); d.add(169,165,'80D','/Information/incometax/contents/deductionchapter/section_80d.htm','','_parent'); d.add(170,165,'80DD','/Information/incometax/contents/deductionchapter/section_80dd.htm','','_parent'); d.add(171,165,'80DDB','/Information/incometax/contents/deductionchapter/section_80ddb.htm','','_parent'); d.add(172,165,'80E','/Information/incometax/contents/deductionchapter/section_80e.htm','','_parent'); d.add(173,165,'80G','/Information/incometax/contents/deductionchapter/section_80g.htm','','_parent'); d.add(174,165,'80GG','/Information/incometax/contents/deductionchapter/section_80gg.htm','','_parent'); d.add(175,165,'80GGA','/Information/incometax/contents/deductionchapter/section_80gga.htm','','_parent'); d.add(176,165,'80GGB','/Information/incometax/contents/deductionchapter/section_80ggb.htm','','_parent'); d.add(177,165,'80GGC','/Information/incometax/contents/deductionchapter/section_80ggc.htm','','_parent'); d.add(178,165,'80JJA','/Information/incometax/contents/deductionchapter/section_80jja.htm','','_parent'); d.add(179,165,'80JJAA','/Information/incometax/contents/deductionchapter/section_80jjaa.htm','','_parent'); d.add(180,165,'80QQB','/Information/incometax/contents/deductionchapter/section_80qqb.htm','','_parent'); d.add(181,165,'80RRB','/Information/incometax/contents/deductionchapter/section_80rrb.htm','','_parent'); d.add(182,165,'80U','/Information/incometax/contents/deductionchapter/section_80u.htm','','_parent'); //d.add(183,0,'Rebate','','','main'); d.add(184,0,'Advance Tax','','','main'); d.add(185,184,'Why Advance Tax?','/Information/incometax/contents/advancetax/why_advance.htm','','_parent'); d.add(186,184,'Liability for payment of Advance Tax','/Information/incometax/contents/advancetax/advance_liability.htm','','_parent'); d.add(187,184,'Conditions for Liability to pay Advance Tax','/Information/incometax/contents/advancetax/advance_conditions.htm','','_parent'); d.add(188,184,'Current Income on Which Advance Tax is to be paid','/Information/incometax/contents/advancetax/advance_current.htm','','_parent'); d.add(189,184,'Different situations wherein payment of Advance Tax needs to be made','/Information/incometax/contents/advancetax/advance_diffrent.htm','','_parent'); d.add(190,184,'Installments for payment of Advance Tax','/Information/incometax/contents/advancetax/advance_installments.htm','','_parent'); d.add(191,184,'Other important provisions for Advance Tax payment','/Information/incometax/contents/advancetax/advance_other.htm','','_parent'); d.add(192,0,'Interest U/s 234A, 234B, 234C and 244A','','','main'); d.add(193,192,'Section 234A','/Information/incometax/contents/interest/interest_234a.htm','','_parent'); d.add(194,192,'Section 234B','/Information/incometax/contents/interest/interest_234b.htm','','_parent'); d.add(195,192,'Section 234C','/Information/incometax/contents/interest/interest_234c.htm','','_parent'); d.add(196,192,'Section 244A','/Information/incometax/contents/interest/interest_244a.htm','','_parent'); //d.add(197,183,'Rebate u/s 88E','/Information/incometax/contents/rebate/reb_sec88.htm','','_parent'); d.add(199,0,'Tax Rate','','','_parent'); d.add(20002,199,'Tax Rate for Assessment year 2010-11','/Information/incometax/contents/other/tax rate1011.html','_parent'); d.add(20001,199,'Tax Rate for Assessment year 2009-10','/Information/incometax/contents/other/tax rate.html','_parent'); d.add(200,199,'Tax Rate for Assessment year 2008-09','/Information/incometax/contents/other/tax rate0809.html','_parent'); d.add(300,0,'Assessment Procedure','','','_parent'); d.add(301,300,'Background','/Information/incometax/AssessmentProcedure/Background.htm','_parent'); d.add(302,300,'Filing of Income Tax return','','_parent'); d.add(303,302,'Who is required to file an Income Tax Return? [Section 139(1)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Who_is_req_file_IT_rtn.htm','_parent'); d.add(304,302,'Due Date of Filing Return of Income [Section 139(1)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Due_date_filing_rtn.htm','_parent'); d.add(305,302,'Filing of Income Tax Return by INDIVIDUALS/ HUF/ AOP/ BOI [Section 139(1)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Individual_HUF_AOP_BOI.htm','_parent'); d.add(306,302,'Filing of Income Tax Return by TRUSTS [Section 139(4A)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/TRUST.htm','_parent'); d.add(307,302,'Filing of Income Tax Return by POLITICAL PARTIES ','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Political_Parties.htm','_parent'); d.add(308,302,'Filing of Income Tax Return by certain ASSOCIATIONS & INSTITUTIONS [Section 139(4C)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Associations_Institutions.htm','_parent'); d.add(309,302,'Filing of Income Tax Return by ASSOCIATIONS/ INSTITUTIONS approved under Section 35 [Section 139(4D)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Associations_Institutions_app_US_35.htm','_parent'); d.add(310,302,'Filing of Loss Return [Section 139(3)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Filing_of_loss_return.htm','_parent'); d.add(311,302,'Filing of Belated Return [Section 139(4)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Filing_of_Beleted_return.htm','_parent'); d.add(312,302,'Filing of Revised Return [Section 139(5)]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Filing_of_revised_return.htm','_parent'); d.add(313,302,'Defective Return','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Defective_return.htm','_parent'); d.add(314,302,'Tax return preparer scheme(TRP) [Section 139B]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Tax_return_preparer_scheme.htm','_parent'); d.add(31400,302,'Signing of Income Tax return [Section 140]','/Information/incometax/AssessmentProcedure/Filing_of_IT_return/Signing_of_IT_return.htm','_parent'); d.add(315,300,'Enquiry before Assessment [SECTION 142]','','_parent'); d.add(316,315,'Meaning','/Information/incometax/AssessmentProcedure/Meaning.htm','_parent'); d.add(317,315,'Requirements of the Notice','/Information/incometax/AssessmentProcedure/Requirement_of_notice.htm','_parent'); d.add(201,0,'Income Tax Forms','','','_parent'); d.add(202,201,'Income Tax Return Forms','/Information/incometax/contents/incometaxforms/itr_forms.htm','','_parent'); document.write(d);