February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35B : Export markets development allowance35B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35AD : Deduction in respect of expenditure on specified business35AD. (1) An assessee shall be allowed a deduction in respect of the whole of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35AC : Expenditure on eligible projects or schemes35AC. (1) Where an assessee incurs any expenditure by way of pay- ment of any […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35ABB : Expenditure for obtaining licence to operate telecommunication services35ABB. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35AB : Expenditure on know-how35AB. (1) Subject to the provisions of sub-section (2), where the assessee has paid in […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35A : Expenditure on acquisition of patent rights or copyrights35A. (1) In respect of any expenditure of a capital nature incurred after the 28th […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 35 : Expenditure on scientific research35. (1) In respect of expenditure on scientific research, the following deductions shall be allowed— […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies34A. (1) In computing the profits and gains of the business of a domestic company […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 34 : Conditions for depreciation allowance and development rebate34. (1) [***] (2) [***] (3)(a) The deduction referred to in section 33 shall not be […]