| 28 |
|
Profits and gains of business or profession |
|
|
|
| 29 |
|
Income from profits and gains of business or profession, how computed |
|
|
|
| 30 |
|
Rent, rates, taxes, repairs and insurance for building |
|
|
|
| 31 |
|
Repairs and insurance of machinery, plant and furniture |
|
|
|
| 32 |
|
Depreciation |
|
|
|
| 32A |
|
Investment allowance |
|
|
|
| 32AB |
|
Investment deposit account |
|
|
|
| 33 |
|
Development rebate |
|
|
|
| 33A |
|
Development allowance |
|
|
|
| 33AB |
|
Tea development account, coffee development account and rubber development account |
|
|
|
| 33ABA |
|
Site Restoration Fund |
|
|
|
| 33AC |
|
Reserves for shipping business |
|
|
|
| 33B |
|
Rehabilitation allowance |
|
|
|
| 34 |
|
Conditions for depreciation allowance and development rebate |
|
|
|
| 34A |
|
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies |
|
|
|
| 35 |
|
Expenditure on scientific research |
|
|
|
| 35A |
|
Expenditure on acquisition of patent rights or copyrights |
|
|
|
| 35AB |
|
Expenditure on know-how |
|
|
|
| 35ABB |
|
Expenditure for obtaining licence to operate telecommunication services |
|
|
|
| 35AC |
|
Expenditure on eligible projects or schemes |
|
|
|
| 35CCA |
|
Expenditure by way of payment to associations and institutions for carrying out rural development programmes |
|
|
|
| 35CCB |
|
Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources |
|
|
|
| 35D |
|
Amortisation of certain preliminary expenses |
|
|
|
| 35DD |
|
Amortisation of expenditure in case of amalgamation or demerger |
|
|
|
| 35DDA |
|
Amortisation of expenditure incurred under voluntary retirement scheme |
|
|
|
| 35E |
|
Deduction for expenditure on prospecting, etc., for certain minerals |
|
|
|
| 36 |
|
Other deductions |
|
|
|
| 37 |
|
General |
|
|
|
| 38 |
|
Building, etc., partly used for business, etc., or not exclusively so used |
|
|
|
| 40 |
|
Amounts not deductible |
|
|
|
| 40A |
|
Expenses or payments not deductible in certain circumstances |
|
|
|
| 41 |
|
Profits chargeable to tax |
|
|
|
| 42 |
|
Special provision for deductions in case of business for prospecting, etc., for mineral oil |
|
|
|
| 43 |
|
Definations of certain terms relevant to income from profits and gains of business or profession |
|
|
|
| 43A |
|
Special provisions consequential to changes in rate of exchange of currency |
|
|
|
| 43B |
|
Certain deductions to be only on actual payment |
|
|
|
| 43C |
|
Special provision for computation of cost of acquisition of certain assets |
|
|
|
| 43D |
|
Special provision in case of income of public financial institutions, public companies, etc. |
|
|
|
| 44 |
|
Insurance business |
|
|
|
| 44A |
|
Special provision for deduction in case of trade, professional or similar association |
|
|
|
| 44AA |
|
Maintenance of accounts by certain persons carrying on profession or business |
|
|
|
| 44AB |
|
Audit of accounts of certain persons carrying on business or profession |
|
|
|
| 44AD |
|
Special provision for computing profits and gains of business of civil construction, etc. |
|
|
|
| 44AE |
|
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages |
|
|
|
| 44AF |
|
Special provisions for computing profits and gains of retail business |
|
|
|
| 44B |
|
Special provision for computing profits and gains of shipping business in the case of non-residents |
|
|
|
| 44BB |
|
Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils |
|
|
|
| 44BBA |
|
Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents |
|
|
|
| 44BBB |
|
Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects |
|
|
|
| 44C |
|
Deduction of head office expenditure in the case of non-residents |
|
|
|
| 44D |
|
Special provisions for computing income by way of royalties, etc., in the case of foreign companies |
|
|
|
| 44DA |
|
Special provision for computing income by way of royalties, etc., in the case of non-resident |
|
|
|
| 44DB |
|
Special provision for computing deductions in the case of business reorganization of co-operative banks |
|
|
|