February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44AA : Maintenance of accounts by certain persons carrying on profession or business44AA. (1) Every person carrying on legal, medical, engineering or architectural profession or the profession […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44A : Special provision for deduction in the case of trade, professional or similar association44A. (1) Notwithstanding anything to the contrary contained in this Act, where the amount received […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 44 : Insurance business44. Notwithstanding anything to the contrary contained in the provisions of this Act relating to […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43D : Special provision in case of income of public financial institutions, public companies, etc43D. Notwithstanding anything to the contrary contained in any other provision of this Act,— (a) […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43CA : Special provision for full value of consideration for transfer of assets other than capital assets in certain cases43CA. (1) Where the consideration received or accruing as a result of the transfer by an […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43C : Special provision for computation of cost of acquisition of certain assets43C. (1) Where an asset [not being an asset referred to in sub-section (2) of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43B : Certain deductions to be only on actual payment43B. Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43A : Special provisions consequential to changes in rate of exchange of currency43A. Notwithstanding anything contained in any other provision of this Act, where an assessee has […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 43 : Definitions of certain terms relevant to income from profits and gains of business or profession43. In sections 28 to 41 and in this section, unless the context otherwise requires— […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 42 : Special provision for deductions in the case of business for prospecting, etc., for mineral oil42. (1) For the purpose of computing the profits or gains of any business consisting […]