ITA 1961 · Chapter IV-C
C
Sections in this chapter
- 28
Section 28 — Charging Section -- PGBP
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- 29
Section 29 — Computation -- PGBP
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- 30
Section 30 — Rent, Rates, Taxes, Repairs and Insurance for Business Premises
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- 31
Section 31 — Repairs and Insurance of Machinery, Plant and Furniture
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- 32
Section 32 — Depreciation
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- 32A
Section 32A — Investment Allowance (Legacy)
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- 32AB
Section 32AB — Investment Deposit Account (Legacy)
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- 32AC
Section 32AC — Investment in New Plant & Machinery (Legacy)
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- 32AD
Section 32AD — Notified Backward Areas Investment Allowance
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- 33
Section 33 — Development Rebate (Legacy)
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- 33A
Section 33A — Development Allowance for Tea Bushes (Legacy)
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- 33AB
Section 33AB — Tea - Coffee - Rubber Development Account
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- 33ABA
Section 33ABA — Site Restoration Fund (Petroleum - Natural Gas)
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- 33AC
Section 33AC — Reserves for Shipping Business (Legacy)
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- 33B
Section 33B — Rehabilitation Allowance (Legacy)
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- 34
Section 34 — Conditions for Depreciation Allowance and Development Rebate
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- 34A
Section 34A — Restriction on Unabsorbed Depreciation (Domestic Cos)
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- 35
Section 35 — Scientific Research Expenditure
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- 35A
Section 35A — Patent Rights - Copyrights -- Acquisition
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- 35AB
Section 35AB — Know-How -- Lump Sum Payment
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- 35ABA
Section 35ABA — Spectrum Fee Capital Expenditure
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- 35ABB
Section 35ABB — Telecom Licence Fee
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- 35AC
Section 35AC — Notified Eligible Projects (Legacy)
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- 35AD
Section 35AD — Investment-Linked Deduction for Specified Businesses
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- 35B
Section 35B — Export Markets Development Allowance (Legacy)
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- 35C
Section 35C — Agricultural Programmes (Legacy)
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- 35CC
Section 35CC — Rural Development (Legacy)
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- 35CCA
Section 35CCA — Payments to Rural Development Associations (Legacy)
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- 35CCB
Section 35CCB — Conservation of Natural Resources (Legacy)
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- 35CCC
Section 35CCC — Agricultural Extension Project Expenditure
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- 35CCD
Section 35CCD — Skill Development Project Expenditure
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- 35D
Section 35D — Preliminary Expenses Amortisation
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- 35DD
Section 35DD — Demerger Expenses Amortisation
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- 35DDA
Section 35DDA — VRS Compensation Amortisation
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- 35E
Section 35E — Mineral Prospecting - Extraction Expenditure
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- 36
Section 36 — Other Deductions
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- 37
Section 37 — General -- Residual Deduction Clause
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- 38
Section 38 — Building - Plant Used Partly for Business
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- 39
Section 39 — Repealed Provision
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- 40
Section 40 — Specific Disallowances
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- 40A
Section 40A — Disallowances -- Cash Payments - Excessive - Related Party
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- 41
Section 41 — Profits Chargeable to Tax -- Recoupment - Cessation
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- 42
Section 42 — Petroleum Mining Allowance
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- 43
Section 43 — Definitions for PGBP Computation
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- 43A
Section 43A — Special Provision -- Foreign Currency Loan for Capital Asset
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- 43AA
Section 43AA — Forex Gain-Loss on Revenue Account
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- 43B
Section 43B — Actual Payment Basis -- Statutory Liabilities and Specified Items
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- 43C
Section 43C — Cost of Acquisition -- Stock-in-Trade Conversion
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- 43CA
Section 43CA — Stamp Duty Value -- Transfer of Land - Building (Stock-in-Trade)
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- 43CB
Section 43CB — Profit on Construction Contract - Service Contract
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- 43D
Section 43D — Interest -- Bad Loans of Banks - FIs - SIDBI
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- 44
Section 44 — Insurance Business Profits
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- 44A
Section 44A — Trade Association Income - Expenditure
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- 44AA
Section 44AA — Maintenance of Books of Account
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- 44AB
Section 44AB — Tax Audit -- Compulsory Audit of Accounts
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- 44AC
Section 44AC — Repealed
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- 44AD
Section 44AD — Presumptive Taxation -- Eligible Business
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- 44ADA
Section 44ADA — Presumptive Taxation -- Specified Professions
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- 44AE
Section 44AE — Presumptive Taxation -- Goods Carriage Operators
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- 44AF
Section 44AF — Retail Business Presumptive (Legacy)
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- 44B
Section 44B — Shipping Business -- Non-Resident
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- 44BB
Section 44BB — Mineral Oils Business -- Non-Resident
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- 44BBA
Section 44BBA — Aircraft Operations -- Non-Resident
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- 44BBB
Section 44BBB — Civil Construction in Turnkey Power Projects -- NR
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- 44BBC
Section 44BBC — FA 2024 -- Cruise Ships NR
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- 44BBD
Section 44BBD — FA 2024 -- Specified Sectors NR
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- 44C
Section 44C — Head Office Expenditure -- Foreign Companies
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- 44D
Section 44D — Royalty - FTS for Pre-FA 2003 Foreign Co
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- 44DA
Section 44DA — Royalty - FTS -- Non-Resident Through PE
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- 44DB
Section 44DB — Cooperative Banks -- Specified Deductions
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