section (2) of section 56; (xviii) assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or concession ... agency in cash or kind to the assessee other than,— (a) the subsidy or grant or reimbursement which is taken into account for determination
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
other person, in the form of a subsidy or grant or reimbursement (by whatever name called), then, so much of the cost as is relatable ... such subsidy or grant or reimbursement shall not be included in the actual cost of the asset to the assessee: Provided that where such subsidy
expenditures and reports on disbursements made; (xii) the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such
access in such phases and subject to such conditions, (including the cross subsidies, and other operational constraints) as may be specified within one year ... shall have due regard to all relevant factors including such cross subsidies, and other operational constraints: Provided that such open access shall be allowed
section 2 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016; (ii) "Enrolment ID" means a 28 digit Enrolment
section (2) of section 39; (j) reduction *** of surcharge and cross subsidies under second proviso to sub-clause (ii) of clause (d) of sub-section ... clause (c) of section 40; (m) reduction *** of surcharge and cross subsidies under second proviso to sub-clause (ii) of clause (c) of section
authentication under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016; or (b) offline verification under the Aadhaar (Targeted Delivery ... Financial and Other Subsidies, Benefits and Services) Act, 2016; or (c) use of passport issued under section 4 of the Passports
utilised for the purpose of meeting the requirement of current level cross-subsidy: Provided further that such surcharge and cross subsidies shall be progressively reduced
progressively reflects the cost of supply of electricity and also, reduces cross-subsidies in the manner specified by the Appropriate Commission;the promotion
