D—Profits and gains of business or profession - Lawspedia

Section 48 of Income Tax Act - Tea development account, coffee development account and rubber development account

Section 49 of Income Tax Act - Site Restoration Fund

Section 56 of Income Tax Act - Special provision in case of interest income of specified financial institutions

Section 26 of Income Tax Act - Income under head “Profits and gains of business or profession”

Section 27 of Income Tax Act - Manner of computing profits and gains of business or profession

Section 28 of Income Tax Act - Rent, rates, taxes, repairs and insurance

Section 29 of Income Tax Act - Deductions related to employee welfare

Section 30 of Income Tax Act - Deduction on certain premium

Section 31 of Income Tax Act - Deduction for bad debt and provision for bad and doubtful debt

Section 32 of Income Tax Act - Other deductions

Section 33 of Income Tax Act- Deduction for depreciation

Section 34 of Income Tax Act - General conditions for allowable deductions

Section 35 of Income Tax Act - Amounts not deductible in certain circumstances

Section 36 of Income Tax Act - Expenses or payments not deductible in certain circumstances

Section 37 of Income Tax Act - Certain deductions allowed on actual payment basis only

Section 38 of Income Tax Act - Certain sums deemed as profits and gains of business or profession

Section 39 of Income Tax Act - Computation of actual cost

Section 40 of Income Tax Act - Special provision for computation of cost of acquisition of certain assets

Section 41 of Income Tax Act - Written down value of depreciable asset

Section 42 of Income Tax Act - Capitalizing impact of foreign exchange fluctuation

Section 43 of Income Tax Act - Taxation of foreign exchange fluctuation

Section 44 of Income Tax Act - Amortization of certain preliminary expenses

Section 45 of Income Tax Act - Expenditure on scientific research

Section 46 of Income Tax Act - Capital expenditure of specified business

Section 47 of Income Tax Act- Expenditure on agricultural extension project and skill development project

Section 50 of Income Tax Act - Special provision in case of trade, profession or similar association

Section 51 of Income Tax Act - Amortization of expenditure for prospecting certain minerals

Section 52 of Income Tax Act - Amortization of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc

Section 53 of Income Tax Act - Full value of consideration for transfer of assets other than capital assets in certain cases

Section 54 of Income Tax Act - Business of prospecting for mineral oils

Section 55 of Income Tax Act - Insurance business

Section 57 of Income Tax Act - Revenue recognition for construction and service contracts

Section 58 of Income Tax Act - Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents

Section 59 of Income Tax Act - Computation of royalty and fee for technical services in hands of nonresidents

Section 60 of Income Tax Act - Deduction of head office expenditure in case of nonresidents

Section 61 of Income Tax Act - Special provision for computation of income on presumptive basis in respect of certain business activities of certain nonresidents

Section 62 of Income Tax Act - Maintenance of books of account

Section 63 of Income Tax Act - Tax audit

Section 64 of Income Tax Act - Special provision for computing deductions in case of business reorganisation of co-operative banks

Section 65 of Income Tax Act - Interpretation for purposes of section 64

Section 66 of Income Tax Act - Interpretation

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