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.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases80J. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f.1-4-1989.]
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-IE : Special provisions in respect of certain undertakings in North-Eastern States80-IE. (1) Where the gross total income of an assessee includes any profits and gains […]
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-ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area80-ID. (1) Where the gross total income of an assessee includes any profits and gains […]
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-IC : Special provisions in respect of certain undertakings or enterprises in certain special category States80-IC. (1) Where the gross total income of an assessee includes any profits and gains […]