IV-D

ITA 1961 · Chapter IV-D

D

70 sections authoredUp to AY 2025-26

Sections in this chapter

28
Section 28 — PGBP Charging Section
STATUTORY ARCHITECTURE — 18-ROW MAP
29
Section 29 — Income from PGBP How Computed
STATUTORY ARCHITECTURE — 18-ROW MAP
30
Section 30 — Rent Rates Taxes Repairs Insurance for Buildings
STATUTORY ARCHITECTURE — 18-ROW MAP
31
Section 31 — Repairs and Insurance of Machinery Plant Furniture
STATUTORY ARCHITECTURE — 18-ROW MAP
32
Section 32 — Depreciation
STATUTORY ARCHITECTURE — 18-ROW MAP
32A
Section 32A — Investment allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
32AB
Section 32AB — Investment deposit account
STATUTORY ARCHITECTURE — 18-ROW MAP
32AC
Section 32AC — Investment in new plant or machinery
STATUTORY ARCHITECTURE — 18-ROW MAP
32AD
Section 32AD — Investment in new plant or machinery in notified backward areas in certain State
Function in the statutory architecture
33
Section 33 — Development rebate
STATUTORY ARCHITECTURE — 18-ROW MAP
33A
Section 33A — Development allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
33AB
Section 33AB — Tea development account coffee development account and rubber development accoun
Function in the statutory architecture
33ABA
Section 33ABA — Site Restoration Fund
STATUTORY ARCHITECTURE — 18-ROW MAP
33AC
Section 33AC — Reserves for shipping business
STATUTORY ARCHITECTURE — 18-ROW MAP
33B
Section 33B — Rehabilitation allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
34
Section 34 — Conditions for depreciation allowance and development rebate
STATUTORY ARCHITECTURE — 18-ROW MAP
34A
Section 34A — Restriction on unabsorbed depreciation and unabsorbed investment allowance for l
Function in the statutory architecture
35
Section 35 — Expenditure on Scientific Research
STATUTORY ARCHITECTURE — 18-ROW MAP
35A
Section 35A — Expenditure on acquisition of patent rights or copyrights
STATUTORY ARCHITECTURE — 18-ROW MAP
35AB
Section 35AB — Expenditure on know-how
STATUTORY ARCHITECTURE — 18-ROW MAP
35ABA
Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services
Function in the statutory architecture
35ABB
Section 35ABB — Expenditure for obtaining licence to operate telecommunication services
Function in the statutory architecture
35AC
Section 35AC — Expenditure on eligible projects or schemes
Function in the statutory architecture
35AD
Section 35AD — Deduction in respect of expenditure on specified business
A. FUNCTION IN THE STATUTORY ARCHITECTURE
35B
Section 35B — Export markets development allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
35C
Section 35C — Agricultural development allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
35CC
Section 35CC — Rural development allowance
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCA
Section 35CCA — Expenditure by way of payment to associations and institutions for carrying out
Function in the statutory architecture
35CCB
Section 35CCB — Expenditure by way of payment to associations and institutions for carrying out
Function in the statutory architecture
35CCC
Section 35CCC — Expenditure on agricultural extension project
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCD
Section 35CCD — Expenditure on skill development project
Function in the statutory architecture
35D
Section 35D — Amortisation of certain preliminary expenses
Function in the statutory architecture
35DD
Section 35DD — Amortisation of expenditure in case of amalgamation or demerger
Function in the statutory architecture
35DDA
Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme
Function in the statutory architecture
35E
Section 35E — Deduction for expenditure on prospecting etc. for certain minerals
Function in the statutory architecture
36
Section 36 — Other Deductions
Function in the statutory architecture
37
Section 37 — General Business Expenditure
Function in the statutory architecture
38
Section 38 — Building etc. partly used for business etc. or not exclusively so used
Function in the statutory architecture
39
Section 39 — Repealed Provision
STATUTORY ARCHITECTURE — 18-ROW MAP
40
Section 40 — Amounts Not Deductible
Function in the statutory architecture
40A
Section 40A — Specific Disallowances
Function in the statutory architecture
41
Section 41 — Profits chargeable to tax
Function in the statutory architecture
42
Section 42 — Special provision for deductions in the case of business for prospecting etc. fo
Function in the statutory architecture
43
Section 43 — Definitions of certain terms relevant to income from profits and gains of busine
Function in the statutory architecture
43A
Section 43A — Special provisions consequential to changes in rate of exchange of currency
Function in the statutory architecture
43AA
Section 43AA — Taxation of foreign exchange fluctuation
Function in the statutory architecture
43B
Section 43B — Certain Deductions Only on Actual Payment
Function in the statutory architecture
43C
Section 43C — Special provision for computation of cost of acquisition of certain assets
Function in the statutory architecture
43CA
Section 43CA — Special provision for full value of consideration for transfer of assets other t
Function in the statutory architecture
43CB
Section 43CB — Computation of income from construction and service contracts
Function in the statutory architecture
43D
Section 43D — Special provision in case of income of public financial institutions public comp
Function in the statutory architecture
44
Section 44 — Insurance business
Function in the statutory architecture
44A
Section 44A — Special provision for deduction in the case of trade professional or similar ass
Function in the statutory architecture
44AA
Section 44AA — Maintenance of Accounts
Function in the statutory architecture
44AB
Section 44AB — Tax Audit
Function in the statutory architecture
44AC
Section 44AC — Repealed
STATUTORY ARCHITECTURE — 18-ROW MAP
44AD
Section 44AD — Business Presumptive Taxation
Function in the statutory architecture
44ADA
Section 44ADA — Professional Presumptive Taxation
Function in the statutory architecture
44AE
Section 44AE — Goods Carriages Presumptive Taxation
Function in the statutory architecture
44AF
Section 44AF — Retail Business Presumptive (Legacy)
STATUTORY ARCHITECTURE — 18-ROW MAP
44B
Section 44B — Shipping Business of Non-Residents
Function in the statutory architecture
44BB
Section 44BB — Special provision for computing profits and gains in connection with the busines
Function in the statutory architecture
44BBA
Section 44BBA — Special provision for computing profits and gains of the business of operation o
Function in the statutory architecture
44BBB
Section 44BBB — Special provision for computing profits and gains of foreign companies engaged i
Function in the statutory architecture
44BBC
Section 44BBC — 39[Special provision for computing profits and gains of business of operation of
Function in the statutory architecture
44BBD
Section 44BBD — FA 2024 -- Specified Sectors NR
STATUTORY ARCHITECTURE — 18-ROW MAP
44C
Section 44C — Deduction of head office expenditure in the case of non-residents
Function in the statutory architecture
44D
Section 44D — Special provisions for computing income by way of royalties etc. in the case of
Function in the statutory architecture
44DA
Section 44DA — Royalty FTS Non-Resident PE
Function in the statutory architecture
44DB
Section 44DB — Special provision for computing deductions in the case of business reorganizatio
Function in the statutory architecture

D

Sections in this chapter

Section 28 — PGBP Charging Section

Section 29 — Income from PGBP How Computed

Section 30 — Rent Rates Taxes Repairs Insurance for Buildings

Section 31 — Repairs and Insurance of Machinery Plant Furniture

Section 32 — Depreciation

Section 32A — Investment allowance

Section 32AB — Investment deposit account

Section 32AC — Investment in new plant or machinery

Section 32AD — Investment in new plant or machinery in notified backward areas in certain State

Section 33 — Development rebate

Section 33A — Development allowance

Section 33AB — Tea development account coffee development account and rubber development accoun

Section 33ABA — Site Restoration Fund

Section 33AC — Reserves for shipping business

Section 33B — Rehabilitation allowance

Section 34 — Conditions for depreciation allowance and development rebate

Section 34A — Restriction on unabsorbed depreciation and unabsorbed investment allowance for l

Section 35 — Expenditure on Scientific Research

Section 35A — Expenditure on acquisition of patent rights or copyrights

Section 35AB — Expenditure on know-how

Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services

Section 35ABB — Expenditure for obtaining licence to operate telecommunication services

Section 35AC — Expenditure on eligible projects or schemes

Section 35AD — Deduction in respect of expenditure on specified business

Section 35B — Export markets development allowance

Section 35C — Agricultural development allowance

Section 35CC — Rural development allowance

Section 35CCA — Expenditure by way of payment to associations and institutions for carrying out

Section 35CCB — Expenditure by way of payment to associations and institutions for carrying out

Section 35CCC — Expenditure on agricultural extension project

Section 35CCD — Expenditure on skill development project

Section 35D — Amortisation of certain preliminary expenses

Section 35DD — Amortisation of expenditure in case of amalgamation or demerger

Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme

Section 35E — Deduction for expenditure on prospecting etc. for certain minerals

Section 36 — Other Deductions

Section 37 — General Business Expenditure

Section 38 — Building etc. partly used for business etc. or not exclusively so used

Section 39 — Repealed Provision

Section 40 — Amounts Not Deductible

Section 40A — Specific Disallowances

Section 41 — Profits chargeable to tax

Section 42 — Special provision for deductions in the case of business for prospecting etc. fo

Section 43 — Definitions of certain terms relevant to income from profits and gains of busine

Section 43A — Special provisions consequential to changes in rate of exchange of currency

Section 43AA — Taxation of foreign exchange fluctuation

Section 43B — Certain Deductions Only on Actual Payment

Section 43C — Special provision for computation of cost of acquisition of certain assets

Section 43CA — Special provision for full value of consideration for transfer of assets other t

Section 43CB — Computation of income from construction and service contracts

Section 43D — Special provision in case of income of public financial institutions public comp

Section 44 — Insurance business

Section 44A — Special provision for deduction in the case of trade professional or similar ass

Section 44AA — Maintenance of Accounts

Section 44AB — Tax Audit

Section 44AC — Repealed

Section 44AD — Business Presumptive Taxation

Section 44ADA — Professional Presumptive Taxation

Section 44AE — Goods Carriages Presumptive Taxation

Section 44AF — Retail Business Presumptive (Legacy)

Section 44B — Shipping Business of Non-Residents

Section 44BB — Special provision for computing profits and gains in connection with the busines

Section 44BBA — Special provision for computing profits and gains of the business of operation o

Section 44BBB — Special provision for computing profits and gains of foreign companies engaged i

Section 44BBC — 39[Special provision for computing profits and gains of business of operation of

Section 44BBD — FA 2024 -- Specified Sectors NR

Section 44C — Deduction of head office expenditure in the case of non-residents

Section 44D — Special provisions for computing income by way of royalties etc. in the case of

Section 44DA — Royalty FTS Non-Resident PE

Section 44DB — Special provision for computing deductions in the case of business reorganizatio