Section 35AB of Income Tax Act 1961
Section 35AB of Income Tax Act 1961-Expenditure on know-how Section 35AB(1) of Income Tax Act 1961 Subject to the provisions of sub-section (2), where the assessee has paid in any…
Section 35AB of Income Tax Act 1961-Expenditure on know-how Section 35AB(1) of Income Tax Act 1961 Subject to the provisions of sub-section (2), where the assessee has paid in any…
Section 35A of Income Tax Act 1961-Expenditure on acquisition of patent rights or copyrights Section 35A(1) of Income Tax Act 1961 In respect of any expenditure of a capital nature…
Section 35 of Income Tax Act 1961 - Expenditure on scientific research Section 35(1) of Income Tax Act 1961 In respect of expenditure on scientific research, the following deductions shall…
Section 34A of Income Tax Act 1961-Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies Section 34A(1) of Income Tax Act 1961…
Section 34 of Income Tax Act 1961-Conditions for depreciation allowance and development rebate (1) [***] (2) [***] (3)(a) The deduction referred to in section 33 shall not be allowed unless an amount…
Section 33B of Income Tax Act 1961-Rehabilitation allowance Where the business of any industrial undertaking carried on in India is discontinued in any previous year by reason of extensive damage…
Section 33AC of Income Tax Act 1961-Reserves for shipping business Section 33AC(1) of Income Tax Act 1961 In the case of an assessee, being a Government company or a public…
Section 33ABA of Income Tax Act 1961-Site Restoration Fund Section 33ABA(1) of Income Tax Act 1961 Where an assessee is carrying on business consisting of the prospecting for, or extraction…
Section 33AB of Income Tax Act 1961-Tea development account, coffee development account and rubber development account Section 33AB(1) of Income Tax Act 1961 Where an assessee carrying on business of…
Section 33A of Income Tax Act 1961-Development allowance Section 33A(1) of Income Tax Act 1961 In respect of planting of tea bushes on any land in India owned by an…
Section 33 of Income Tax Act 1961-Development rebate Section 33(1) of Income Tax Act 1961 (a) In respect of a new ship or new machinery or plant (other than office…
Section 32AD of Income Tax Act 1961-Investment in new plant or machinery in notified backward areas in certain States Section 32AD(1) of Income Tax Act 1961 Where an assessee, sets…