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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 35AD - Deduction in respect of expenditure on specified business. - Income-tax Act, 1961

Extract

  1. 08/2020 - Dated: 29-1-2020 - Income Tax - Income-tax (3rd Amendment) Rules, 2020
  2. 85/2018 - Dated: 6-12-2018 - Income Tax - U/s 115JG(1) of IT ACt 1961 - Central Government notifies conditions a foreign company engaged in the business of banking in India
  3. 80/2014 - Dated: 12-12-2014 - Income Tax - Income-tax (14th Amendment) Rules, 2014 - Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.
  4. 01/2012 - Dated: 2-1-2012 - Income Tax - Income-tax (First Amendment) Rules, 2012 - Insertion of rule 11-OA and form no. 3cn.
  1. Companies Act, 1956
  2. Customs Act, 1962
  3. Chapter VI-A - Income-tax Act, 1961 - Income-tax Act, 1961
  4. Section 80IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Income-tax Act, 1961
  5. Section 80A - Deductions to be made in computing total income - Income-tax Act, 1961
  6. Section 73A - Carry forward and set off losses by specified business - Income-tax Act, 1961
  7. Section 50B - Special provision for computation of capital gains in case of slump sale - Income-tax Act, 1961
  8. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  9. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  10. 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
  11. 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
  12. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  13. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  14. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  15. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  16. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  17. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  18. Section 44 - Insurance business - Income-tax Act, 1961
  19. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  20. Section 40 - Amounts not deductible - Income-tax Act, 1961
  21. Section 37 - General - Income-tax Act, 1961
  22. Section 32 - Depreciation - Income-tax Act, 1961
  23. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  24. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  25. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  26. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  27. Section 115JEE - Application of this Chapter to certain persons. - Income-tax Act, 1961
  28. Section 115JC - Special provisions for payment of tax by certain persons other than a company - Income-tax Act, 1961
  29. Section 115BAD - Tax on income of certain resident cooperative societies - Income-tax Act, 1961
  30. Section 115BAC - Tax on income of individuals , Hindu undivided family and others - Income-tax Act, 1961
  31. Section 115BAB - Tax on income of new manufacturing domestic companies - Income-tax Act, 1961
  32. Section 115BAA - Tax on income of certain domestic companies - Income-tax Act, 1961
  33. Section 115BA - Tax on income of certain manufacturing domestic companies - Income-tax Act, 1961
  34. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  35. 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
  36. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  37. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  38. Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones. - Income-tax Act, 1961
  39. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  40. Rule 6ABBA - Other electronic modes - Income-tax Rules, 1962
  41. Rule 11OB - Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD. - Income-tax Rules, 1962
  42. Rule 11OA - Guidelines for notification of affordable housing project as specified business under section 35AD. - Income-tax Rules, 1962
  43. Form No. 3CS - Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
  44. Form No. 3CN - Application for notification of affordable housing project as specified business under section 35AD
  45. Manual - Computation of income from PGBP - Section 29
  46. Manual - Special provisions in respect of newly established units in Special Economic Zone (SEZ) - Section 10AA
  47. Manual - AMT - Tax Credit - Section 115JD
  48. Manual - AMT - Adjusted Total Income - Section 115JC(2)
  49. Manual - AMT - Applicability - Section 115JC
  50. Manual - Summary of Rules for set off and carry forward
  51. Manual - Carry forward and set off of losses by specified business referred in Section 35AD - Section 73A
  52. Manual - Exceptions to the rule that losses can be carried forward for eight assessment years
  53. Manual - Carry forward and set off of business loss - Section 72
  54. Manual - Set off of loss from one head against income from another head (Inter-Head Adjustment) - Section 71
  55. Manual - Set off of loss under the same head of income - Section 70
  56. Manual - Section 37(1) - General clause of Deductions
  57. Manual - Section 36(1)(viii) - Transfer to Special Reserve
  58. Manual - Deduction in respect of expenditure on Specified Business - Section 35AD
  59. Manual - Section 43(1) - "Actual Cost", Section 43(2) - "Paid", Section 43(3) - "Plant"
  60. Manual - Chargeability - Section 28
  61. Manual - Section 50B - Slump Sale

 

 

 

 

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