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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part D Profits and gains of business or profession This

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Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961

Extract

  1. Section 92CE - Secondary adjustment in certain cases. - Income-tax Act, 1961
  2. Section 57 - Deductions - Income-tax Act, 1961
  3. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  4. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  5. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  6. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents - Income-tax Act, 1961
  7. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  8. Section 44B - Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents. - Income-tax Act, 1961
  9. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  10. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  11. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  12. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  13. Section 44 - Insurance business - Income-tax Act, 1961
  14. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  15. Section 40 - Amounts not deductible - Income-tax Act, 1961
  16. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used - Income-tax Act, 1961
  17. Section 37 - General - Income-tax Act, 1961
  18. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  19. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  20. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  21. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  22. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  23. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  24. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  25. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  26. Note:- Deduction of Bad Debts: Supreme Court's Ruling on Section 36 Compliance and alternative claim u/s 37
  27. Note:- Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis
  28. Note:- Current Repairs - ‘Nature & Treatment’ of expense
  29. Manual - Computation of income from PGBP - Section 29
  30. Manual - General exclusion of deduction and set off, etc. - Section 115VL
  31. Manual - Section 44ADA- Provisions for computing profits and gains of profession on presumptive basis
  32. Manual - Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  33. Manual - Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident
  34. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  35. Manual - Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents
  36. Manual - Section 44AD - Special provisions for computing profits and gains of business on presumptive basis
  37. Manual - Section 44 - Insurance Business
  38. Manual - Section 37(1) - General clause of Deductions
  39. Manual - Section 36(1)(viii) - Transfer to Special Reserve
  40. Manual - Rent, Rates, & Taxes of Building - Section 30
  41. Manual - Deductions - Section 57

 

 

 

 

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