February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80-O : Deduction in respect of royalties, etc., from certain foreign enterprises80-O. Where the gross total income of an assessee, being an Indian company or a […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80N : Deduction in respect of dividends received from certain foreign companies80N. [Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. This topic was originally dealt with […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80MM : Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India80MM. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original section was inserted by the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80M : Deduction in respect of certain inter-corporate dividends80M. [Omitted by the Finance Act, 2003, w.e.f. 1-4-2004.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80LA : Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre80LA. (1) Where the gross total income of an assessee,— (i) being a scheduled bank, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80L : Deductions in respect of interest on certain securities, dividends, etc80L. [Omitted by the Finance Act, 2005, w.e.f.1-4-2006.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80K : Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business80K. [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted, in place […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80JJAA : Deduction in respect of employment of new employees80JJAA. (1) Where the gross total income of an assessee to whom section 44AB applies, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80JJA : Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste80JJA. Where the gross total income of an assessee includes any profits and gains derived […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80JJ : Deduction in respect of profits and gains from business of poultry farming80JJ. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]