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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter III - Part-H COMPUTATION OF TOTAL INCOME - H. - Tax incentives This

Clause 82 - Expenditure for promoting family planning and preventing HIV-aids - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter III - Part-H
COMPUTATION OF TOTAL INCOME - H. - Tax incentives
  • Contents

Expenditure for promoting family planning and preventing HIV-aids

82. A company shall be allowed a deduction of an amount equal to the expenditure incurred for the purposes of,-

    (a) promoting family planning amongst its employees; or

    (b) preventing HIV-aids amongst its employees.

 
 
 
 

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