Section 43 of Income Tax Act 1961
Section 43 of Income Tax Act 1961 - Definitions of certain terms relevant to income from profits and gains of business or profession Section 43(1) of Income Tax Act 1961…
Section 43 of Income Tax Act 1961 - Definitions of certain terms relevant to income from profits and gains of business or profession Section 43(1) of Income Tax Act 1961…
Section 42 of Income Tax Act 1961 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil Section 42(1) of Income Tax Act 1961…
Section 41 of Income Tax Act 1961-Profits chargeable to tax Section 41(1) of Income Tax Act 1961 Where an allowance or deduction has been made in the assessment for any…
Section 40A of Income Tax Act 1961-Expenses or payments not deductible in certain circumstances Section 40A(1) of Income Tax Act 1961 The provisions of this section shall have effect notwithstanding…
Section 40 of Income Tax Act 1961-Amounts not deductible Notwithstanding anything to the contrary in sections 301 to 38, the following amounts shall not be deducted in computing the income chargeable under the…
Section 39 of Income Tax Act 1961-Managing agency commission. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 38 of Income Tax Act 1961-Building, etc., partly used for business, etc., or not exclusively so used Section 38(1) of Income Tax Act 1961 Where a part of any…
Section 37 of Income Tax Act 1961-General Section 37(1) of Income Tax Act 1961 Any expenditure(not being expenditure of the nature described in sections 30 to 36 and not being in the nature of…
Section 36 of Income Tax Act 1961-Other deductions Section 36(1) of Income Tax Act 1961 The deductions provided for in the following clauses shall be allowed in respect of the…
Section 35E of Income Tax Act 1961-Deduction for expenditure on prospecting, etc., for certain minerals Section 35E(1) of Income Tax Act 1961 Where an assessee, being an Indian company or…
Section 35DDA of Income Tax Act 1961-Amortisation of expenditure incurred under voluntary retirement scheme. Section 35DDA(1) of Income Tax Act 1961 Where an assessee incurs any expenditure in any previous…
Section 35DD of Income Tax Act 1961-Amortisation of expenditure in case of amalgamation or demerger Section 35DD(1) of Income Tax Act 1961 Where an assessee, being an Indian company, incurs…