March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc80R. Where the gross total income of an individual who is a citizen of India […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books80QQB. (1) Where, in the case of an individual resident in India, being an author, […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80QQA : Deduction in respect of professional income of authors of text books in Indian languages80QQA. (1) Where, in the case of an individual resident in India, being an author, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80QQ : Deduction in respect of profits and gains from the business of publication of books80QQ. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section was […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80Q : Deduction in respect of profits and gains from the business of publication of books80Q. (1) Where in the case of an assessee the gross total income of 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 – 80P : Deduction in respect of income of co-operative societies80P. (1) Where, in the case of an assessee being a co-operative society, the gross […]
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.]