February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects44BBB. (1) Notwithstanding anything to the contrary contained in sections 28 to 44AA, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents44BBA. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils44BB. (1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents44B. (1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AF : Special provisions for computing profits and gains of retail business44AF. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages44AE. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44ADA : Special provision for computing profits and gains of profession on presumptive basis44ADA. (1) Notwithstanding anything contained in sections 28 to 43C, in the case of an […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AD : Special provision for computing profits and gains of business on presumptive basis44AD. (1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AC : Special provision for computing profits and gains from the business of trading in certain goods44AC. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AB : Audit of accounts of certain persons carrying on business or profession44AB. 32Every person,— (a) carrying on business shall, if his total sales, turnover or gross […]