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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 32 - Depreciation - Income-tax Act, 1961

  1. Notification No. 69/2019 - Dated: 20-9-2019 - Income-tax (9th Amendment) Rules, 2019 - Additional depreciation on motor cars and motor vehicles shall be allowed in certain conditions.
  2. Notification No. 85/2018 - Dated: 6-12-2018 - U/s 115JG(1) of IT ACt 1961 - Central Government notifies conditions a foreign company engaged in the business of banking in India
  3. Notification No. 103/2016 - Dated: 7-11-2016 - Income-tax (29th Amendment) Rules, 2016
  4. Notification No. 85/2016 - Dated: 28-9-2016 - U/s 32(1) and 32AD(1) of Income Tax Act 1961 - Central Government notifies the districts of the State of Andhra Pradesh as backward areas
  5. Notification No. 61/2016 - Dated: 20-7-2016 - Central Government notifies the districts of the States mentioned as backward areas under the first proviso to clause (iia) of sub-section (1) of section 32 and sub-section (1) of section 32AD...
  6. Notification No. 13/2016 - Dated: 3-3-2016 - Income-tax (4th Amendment) Rules, 2016)
  7. Notification No. 71/2015 - Dated: 17-8-2015 - Central Government notifies the following districts of the State of Bihar as backward areas u/s 32 and 32AD
  8. Notification No. 43/2014 - Dated: 16-9-2014 - Income-tax (8th Amendment) Rules, 2014
  9. Notification No. 169/2002 - Dated: 10-7-2002 - Income-tax (Fourteenth Amendment) Rules 2002
  1. Section 73 - Losses in speculation business
  2. Section 72 - Carry forward and set off of business losses
  3. Section 57 - Deductions
  4. Section 50A - Special provision for cost of acquisition in case of depreciable asset
  5. Section 47 - Transactions not regarded as transfer
  6. Section 44DB - Special provision for computing deductions in the case of business reorganization of co-operative banks
  7. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies
  8. Section 44C - Deduction of head office expenditure in the case of non-residents
  9. 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
  10. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
  11. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
  12. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents
  13. Section 44AF - Special provisions for computing profits and gains of retail business
  14. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
  15. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis.
  16. Section 44AD - Special provision for computing profits and gains of business on presumptive basis.
  17. Section 44 - Insurance business
  18. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
  19. Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil
  20. Section 41 - Profits chargeable to tax
  21. Section 40 - Amounts not deductible
  22. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used
  23. Section 37 - General
  24. Section 36 - Other deductions
  25. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals
  26. Section 35AD - Deduction in respect of expenditure on specified business.
  27. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services
  28. Section 35 - Expenditure on scientific research
  29. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
  30. Section 33B - Rehabilitation allowance
  31. Section 32AB - Investment deposit account
  32. Section 29 - Income from profits and gains of business or profession, how computed
  33. Section 170 - Succession to business otherwise than on death
  34. Section 158BB - Computation of undisclosed income of the block period
  35. Section 115VL - General exclusion of deduction and set off, etc.
  36. Section 115VA - Computation of profits and gains from the business of operating qualifying ships
  37. Section 115JC - Special provisions for payment of tax by certain persons other than a company
  38. Section 115JB - Special provision for payment of tax by certain companies
  39. Section 115JA - Deemed income relating to certain companies
  40. Section 115J - Special provisions relating to certain companies
  41. Section 115BA - Tax on income of certain domestic manufacturing companies
  42. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
  43. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer
  44. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies
  45. Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region.
  46. Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings
  47. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc.
  48. SCHEDULE 01 - INSURANCE BUSINESS
  49. Rule 5A - Form of report by an accountant for claiming deduction under section 32(1)(iia)
  50. Rule 5 - Depreciation
  51. APPENDIX I - TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
  52. Form No. 3AAA - Audit report under section 32AB(5)
  53. Form No. 3AA - Report under Section 32(1)(iia) of the Income-tax Act, 1961
  54. Manual - Section 10B - Special provisions in respect of newly established hundred percent export-oriented undertakings
  55. Manual - Section 10A - Special provisions in respect of newly established undertakings in free trade zone, etc.
  56. Manual - AMT - Adjusted Total Income - Section 115JC(2)
  57. Manual - Section 79 - Carry forward and set off of losses in the case of certain companies
  58. Manual - Section 44DB - Special provision for computing deductions in the case of business reorganisation of Co-operative banks
  59. Manual - Section 40(b) - Payment of interest, salary etc. made by firm to its partners
  60. Manual - Section 37(1) - General clause of Deductions
  61. Manual - Section 35AD - Deduction in respect of expenditure on Specified Business
  62. Manual - Section 35ABB - Expenditure for Obtaining Licence to operate Telecommunication Services
  63. Manual - Section 32(2) - Setoff and carry forward of unabsorbed Depreciation
  64. Manual - Section 32(1)(iia) - Additional Depreciation
  65. Manual - Section 32(1)(i) - Depreciation for Power Generating Undertakings
  66. Manual - Section 32 - Depreciation
  67. Manual - Deductions [Sec. 57]
  68. Manual - Rates of Depreciation

 

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