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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part C = Deductions in respect of certain incomes. Chapters List This

Deductions in respect of certain incomes. - Income Tax Bill, 2025

Chapter: VIII

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Part: C
Deductions in respect of certain incomes.
Clause 138	:	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. Clause 138 of the Bill seeks to provide for deductions in respect of profits and gains from industrial undertakings or enterp....
Clause 139	:	Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. Clause 139 of the Bill seeks to provide for deductions in respect of profits and gains by an undertaking or enterprise engage....
Clause 140	:	Special provision in respect of specified business. Clause 140 of the Bill seeks to provide deduction to eligible start up in respect of profits and gains of eligible businesses....
Clause 141	:	Deduction in respect of profits and gains from certain industrial undertakings. Clause 141 of the Bill provides for deduction in respect of profits and gains from certain industrial undertakings and provid....
Clause 142	:	Deductions in respect of profits and gains from housing projects. Clause 142 of the Bill provides for deductions in respect of profits and gains of business of developing and building housing....
Clause 143	:	Special provisions in respect of certain undertakings in North-Eastern States. Clause 143 of the Bill provides for special provisions in respect of profits and gains of certain undertakings with respect t....
Clause 144	:	Special provisions in respect of newly established Units in Special Economic Zones. Clause 144 of the Bill provides for deduction in respect of profits and gains of newly established units in Special Economic ....
Clause 145	:	Duction for businesses engaged in collecting and processing of bio-degradable waste. Clause 145 of the Bill seeks to provide for deduction for businesses engaged in collecting and processing of bio-degradable w....
Clause 146	:	Deduction in respect of additional employee cost. Clause 146 of the Bill provides for deduction in respect of additional employee cost and deduction in respect of additional e....
Clause 147	:	Deductions for income of Offshore Banking Units and Units of International Financial Services Centre. Clause 147 of the Bill provides for deductions for income of Offshore Banking Units and Units of International Financial Serv....
Clause 148	:	Deduction in respect of certain inter-corporate dividends. Clause 148 of the Bill seeks to provide for deduction in respect of certain inter-corporate dividends.....
Clause 149	:	Deduction in respect of income of co-operative societies. Clause 149 of the Bill seeks to provide for deduction in respect of income of co-operative societies.....
Clause 150	:	Deduction in respect of certain income of Producer Companies. Clause 150 of the Bill seeks to provide for deduction in respect of certain income of Producer Companies.....
Clause 151	:	Deduction in respect of royalty income, etc., of authors of certain books other than text-books. Clause 151 of the Bill provides for deduction in respect of royalty income, etc., of authors of certain books other than text....
Clause 152	:	Deduction in respect of royalty on patents. Clause 152 of the Bill provides for deduction in respect of royalty on patents.....

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