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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part D Profits and gains of business or profession This

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Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961

Extract

  1. 08/2020 - Dated: 29-1-2020 - Income Tax - Income-tax (3rd Amendment) Rules, 2020
  2. 97/2008 - Dated: 10-10-2008 - Income Tax - SUBSTITUTION OF RULE 6DD - Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by an account payee cheque drawn on a bank or account payee bank draft
  3. 208/2007 - Dated: 27-6-2007 - Income Tax - INCOME-TAX (EIGHTH AMENDMENT) RULES, 2007
  1. Societies Registration Act, 1860
  2. Section 92F - Definitions of certain terms relevant to computation of arms length price, etc - Income-tax Act, 1961
  3. Section 92BA - Meaning of specified domestic transaction. - Income-tax Act, 1961
  4. Section 58 - Amounts not deductible - Income-tax Act, 1961
  5. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  6. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  7. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  8. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents - Income-tax Act, 1961
  9. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  10. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  11. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  12. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  13. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  14. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  15. Section 44 - Insurance business - Income-tax Act, 1961
  16. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  17. Section 36 - Other deductions - Income-tax Act, 1961
  18. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  19. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  20. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  21. Section 194C - Payments to contractors and sub-contractors - Income-tax Act, 1961
  22. Section 13 - Section 11 not to apply in certain cases - Income-tax Act, 1961
  23. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  24. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  25. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  26. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  27. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  28. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  29. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  30. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  31. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  32. Rule 6DD - Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank... - Income-tax Rules, 1962
  33. Rule 6ABBA - Other electronic modes - Income-tax Rules, 1962
  34. Rule 10A - Meaning of expressions used in computation of arms length price - Income-tax Rules, 1962
  35. Manual - Calculation of Income in case of certain violations - Section 13(10)
  36. Manual - Computation of income from PGBP - Section 29
  37. Manual - General exclusion of deduction and set off, etc. - Section 115VL
  38. Manual - Amounts not deductible in computing the Income From Other Sources - Section 58
  39. Manual - Income from property held for Charitable or religious purpose - Section 11(1)
  40. Manual - Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  41. Manual - Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident
  42. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  43. Manual - Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents
  44. Manual - Section 44 - Insurance Business
  45. Manual - Section 40A(9) - Contribution to non-statutory funds
  46. Manual - Section 40A(7) - Provision for payment of Gratuity
  47. Manual - Section 40A(3) & 40A(3A) - Payment made otherwise than by account payee cheque
  48. Manual - Section 40A(2) - Payment to specified persons not deductible under certain circumstances
  49. Manual - Section 36(1)(viii) - Transfer to Special Reserve

 

 

 

 

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