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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 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961

Extract

  1. 08/2020 - Dated: 29-1-2020 - Income Tax - Income-tax (3rd Amendment) Rules, 2020
  1. Limited Liability Partnership Act, 2008
  2. Part A - Income-tax Act, 1961 - Income-tax Act, 1961
  3. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  4. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  5. Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961
  6. Section 44AA - Maintenance of accounts by certain persons carrying on profession or business - Income-tax Act, 1961
  7. Section 43C - Special provision for computation of cost of acquisition of certain assets - Income-tax Act, 1961
  8. Section 43B - Certain deductions to be only on actual payment - Income-tax Act, 1961
  9. Section 43AA. - Taxation of foreign exchange fluctuation - Income-tax Act, 1961
  10. Section 43A - Special provisions consequential to changes in rate of exchange of currency - Income-tax Act, 1961
  11. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  12. Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil - Income-tax Act, 1961
  13. Section 41 - Profits chargeable to tax - Income-tax Act, 1961
  14. Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961
  15. Section 40 - Amounts not deductible - Income-tax Act, 1961
  16. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used - Income-tax Act, 1961
  17. Section 37 - General - Income-tax Act, 1961
  18. Section 36 - Other deductions - Income-tax Act, 1961
  19. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
  20. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme - Income-tax Act, 1961
  21. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger - Income-tax Act, 1961
  22. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  23. Section 35CCD - Expenditure on skill development project. - Income-tax Act, 1961
  24. Section 35CCC - Expenditure on agricultural extension project. - Income-tax Act, 1961
  25. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources - Income-tax Act, 1961
  26. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes - Income-tax Act, 1961
  27. Section 35AD - Deduction in respect of expenditure on specified business. - Income-tax Act, 1961
  28. Section 35AC - Expenditure on eligible projects or schemes - Income-tax Act, 1961
  29. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services - Income-tax Act, 1961
  30. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services. - Income-tax Act, 1961
  31. Section 35AB - Expenditure on know-how - Income-tax Act, 1961
  32. Section 35A - Expenditure on acquisition of patent rights or copyrights - Income-tax Act, 1961
  33. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  34. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies - Income-tax Act, 1961
  35. Section 34 - Conditions for depreciation allowance and development rebate - Income-tax Act, 1961
  36. Section 33B - Rehabilitation allowance - Income-tax Act, 1961
  37. Section 33AC - Reserves for shipping business - Income-tax Act, 1961
  38. Section 33ABA - Site Restoration Fund - Income-tax Act, 1961
  39. Section 33AB - Tea development account, coffee development account and rubber development account - Income-tax Act, 1961
  40. Section 33A - Development allowance - Income-tax Act, 1961
  41. Section 33 - Development rebate - Income-tax Act, 1961
  42. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States - Income-tax Act, 1961
  43. Section 32AC - Investment in new plant or machinery. - Income-tax Act, 1961
  44. Section 32AB - Investment deposit account - Income-tax Act, 1961
  45. Section 32A - Investment allowance - Income-tax Act, 1961
  46. Section 32 - Depreciation - Income-tax Act, 1961
  47. Section 31 - Repairs and insurance of machinery, plant and furniture - Income-tax Act, 1961
  48. Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961
  49. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  50. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  51. Section 234C - Interest for deferment of advance tax - Income-tax Act, 1961
  52. Section 211 - Instalments of advance tax and due dates - Income-tax Act, 1961
  53. Section 2 - Definitions - Limited Liability Partnership Act, 2008
  54. Section 139 - Return of income - Income-tax Act, 1961
  55. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  56. 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
  57. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  58. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  59. Section 10BA - Special provisions in respect of export of certain articles or things. - Income-tax Act, 1961
  60. Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings - Income-tax Act, 1961
  61. Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones. - Income-tax Act, 1961
  62. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. - Income-tax Act, 1961
  63. Rule 6ABBA - Other electronic modes - Income-tax Rules, 1962
  64. Rule 12 - Return of income - Income-tax Rules, 1962
  65. Manual - Interest for deferment in instalments of Advance Tax - Section 234C
  66. Manual - Installments of Advance Tax and Due Dates - Section 211
  67. Manual - Advance Tax - Condition of liability to pay Advance Tax - Section 208
  68. Manual - Form, manner & mode of furnishing return of income
  69. Manual - Section 44AD - Special provisions for computing profits and gains of business on presumptive basis
  70. Manual - Section 44AB - Audit of accounts of certain persons [Tax Audit]
  71. Manual - Section 44AA - Maintenance of accounts by persons carrying on business or profession
  72. Manual - Section 40(b) - Payment of interest, salary etc. made by firm to its partners
  73. Manual - Section 36(1)(viii) - Transfer to Special Reserve

 

 

 

 

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