Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Profit and Gains of Business or Profession
Home List Manuals Income Tax Manual Profit and Gains of Business or Profession This
 

Profit and Gains of Business or Profession

Ch. No.

Topic

1

Section 28 - Chargeability

2

Section 43(1) - Actual Cost

3

Section 43(2) - Meaning of term "Paid"

4

Section 43(3) - Meaning of term "Plant"

5

Section 43(4)- Meaning of term "Scientific Research"

6

Section 43(5) - Meaning of term "Speculative Transaction"

7

Section 43(6) - WDV of block of Asset

8

Section 30 - Rent, Rates, taxes of Building

9

Section 31 - Repairs of Plant & Machinery

10

Section 32 - Depreciation

11

Section 32(1)(i) - Depreciation for Power Generating Undertakings

12

Section 32(1)(iia) - Additional Depreciation

13

Section 32(2) - Setoff and carry forward of unabsorbed Depreciation

14

Section 32AC - Investment Allowance

15

Section 32AD - Investment Allowance in Notified Backward Area

16

Section 33AB - Tea, Coffee, Rubber Development Account

17

Section 33ABA - Site Restoration Fund

18

Section 35 - Expenditure on Scientific Research

19

Section 35ABB - Expenditure for Obtaining Licence to operate Telecommunication Services

20

Section 35AC - Expenditure on Eligible Projects or Scheme

21

Section 35AD - Deduction in respect of expenditure on Specified Business

22

Section 35CCA - Payment to Associations and Institutions for carrying out Rural Develpoment Programmes

23

Section 35CCC - Expenditure on Agricultural Extension Project

24

Section 35CCD - Expenditure on Skill Development Project

25

Section 35D - Amortisation of certain Preliminary Expenses

26

Section 35DD - Amortisation of Amalagamtion or Demerger expenses

27

Section 35DDA - Amortisation of expenditure incurred under Voluntary Retirement scheme

28

Section 35E - Amortisation of expenditure for development of Certain Minerals

29

Section 36(1)(i) - Premium for insurance of stock-in-trade

30

Section 36(1)(ib) - Premium for insurance on health of employees

31

Section 36(1)(ii) - Bonus or commission paid to employees

32

Section 36(1)(iii) - Interest on borrowed capital

33

Section 36(1)(iiia) - Discount on Zero Coupon Bond

34

Section 36(1)(iv) - Employer's Contribution to PF & Superannuation

35

Section 36(1)(iva) - Employer's Contribution towards Pension Scheme

36

Section 36(1)(v) - Employer's Contribution towards Gratuity Fund

37

Section 36(1)(va)- Employee's Contribution to Welfare Fund

38

Section 36(1)(vi) - Animals used in Business otherwise than as Stock-in-Trade

39

Section 36(1)(vii) - Bad debts

40

Section 36(1)(viia) - Provision for Bad and doubtful debts for Taxation of Banks

41

Section 36(1)(viii) - Transfer to Special Reserve

42

Section 36(1)(ix) - Expenditure on promotion of family planning

43

Section 36(1)(xii)-Expenditure incurred by a corporation or body corporate for the objects and purposes authorised

44

Section 36(1)(xiv)- Contribution to Credit Guarantee Trust Fund

45

Section 36(1)(xv) - Securities Transaction Tax

46

Section 36(1)(xvi) - Commodities Transaction Tax

47

Section 36(1)(xvii) - Expenditure by Co-operative Society for purchase of sugarcane at a specified price

48

Section 37(1) - General clause of Deductions

49

Section 37(2B) - Payment made to Political Party

50

SPECIAL PROVISION FOR TAXATION OF FILM PRODUCER & FILM DISTRIBUTOR - RULE 9A

51

Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident

52

Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident

53

Section 40(a)(ii)- Income Tax

54

Section 40(a)(iia) - Wealth Tax

55

Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.

56

Section 40(a)(iii) - Salary payable outside India without Tax deduction

57

Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source

58

Section 40(a)(v) - Tax on perquisite paid by the employer

59

Section 40(b) - Payment of interest, salary etc. made by firm to its partners

60

Section 40(ba) - Payment of interest, salary etc. made by AOP to its members

61

Section 40A(2) - Payment to specified persons not deductible under certain circumstances

62

Section 40A(3) & 40A(3A) - Payment made otherwise than by account payee cheque

63

Section 40A(7) - Provision for payment of Gratuity

64

Section 40A(9) - Contribution to non-statutory funds

65

Section 41(1) - Recovery of expenditure & Remission and cessation of trading liability

66

Section 41(2) - Balancing Charge

67

Section 41(3) - Sale of Assets used for Scientific Research

68

Section 41(4) - Recovery of Bad debts

69

Section 41(4A) - Amount withdrawn from special reserve

70

Section 43A - Special provision consequential to changes in rate of exchange

71

SECTION 43 - Definitions of certain terms relevant to income from PGBP

72

Section 43B - Certain deductions on actual payment basis

73

Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets

74

Section 43D - Interest income on Bad and Doubtful Debts

75

Section 44 - Insurance Business

76

Section 44A - Special provision for deduction in the case of Trade professional or similar association

77

Section 44AA - Maintenance of accounts by persons carrying on business or proffesion

78

Section 44AB - Audit of accounts of certain persons

79

Section 44AD - Special provisions for computing profits and gains of business on presumptive basis

80

Section 44ADA- Provisions for computing profits and gains of profession on presumptive basis

81

Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages

82

Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents

83

Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils

84

Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident

85

Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction

86

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

87

Section 44DA - Special provision for computing income by way of royalties etc. in case of Non-residents and Foreign Companies

88

Section 44DB - Special provision for computing deductions in the case of business reorganisation of Co-operative banks

89

Section 14A & Rule 8D - Expenditure in relation to income not includible in total income

 
 
 
 
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.