February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies34A. (1) In computing the profits and gains of the business of a domestic company […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 34 : Conditions for depreciation allowance and development rebate34. (1) [***] (2) [***] (3)(a) The deduction referred to in section 33 shall not be […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33B : Rehabilitation allowance33B. Where the business of any industrial undertaking carried on in India is discontinued in any […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33AC : Reserves for shipping business33AC. (1) In the case of an assessee, being a Government company or a public […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33ABA : Site Restoration Fund.33ABA. (1) Where an assessee is carrying on business consisting of the prospecting for, or […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33AB : Tea development account, coffee development account and rubber development account33AB. (1) Where an assessee carrying on business of growing and manufacturing tea or coffee […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33A : Development allowance33A. (1) In respect of planting of tea bushes on any land in India owned […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 33 : Development rebate33. (1)(a) In respect of a new ship or new machinery or plant (other than […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 32AD : Investment in new plant or machinery in notified backward areas in certain States32AD. (1) Where an assessee, sets up an undertaking or enterprise for manufacture or production […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 32AC : Investment in new plant or machinery32AC. (1)Where an assessee, being a company, engaged in the business of manufacture or production […]