February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35E : Deduction for expenditure on prospecting, etc., for certain minerals35E. (1) Where an assessee, being an Indian company or a person (other than a […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme35DDA. (1) Where an assessee incurs any expenditure in any previous year by way of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35DD : Amortisation of expenditure in case of amalgamation or demerger35DD. (1) Where an assessee, being an Indian company, incurs any expenditure, on or after […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35D : Amortisation of certain preliminary expenses35D. (1) Where an assessee, being an Indian company or a person (other than a […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35CCD : Expenditure on skill development project35CCD. (1) Where a company incurs any expenditure (not being expenditure in the nature of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35CCC : Expenditure on agricultural extension project35CCC. (1) Where an assessee incurs any expenditure on agricultural extension project notified by the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources35CCB. (1) Where an assessee incurs any expenditure on or before the 31st day of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes35CCA. (1) Where an assessee incurs any expenditure by way of payment of any sum— […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35CC : Rural development allowance35CC. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35C : Agricultural development allowance35C. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct […]