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Section 34 - Conditions for depreciation allowance and development rebate - Income-tax Act, 1961

Companies Act, 1956
Section 617 - Definition of "Government Company".
Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section 44C - Deduction of head office expenditure in the case of non-residents
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
Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents
Section 44AF - Special provisions for computing profits and gains of retail business
Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis.
Section 44AD - Special provision for computing profits and gains of business on presumptive basis.
Section 44 - Insurance business
Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
Section 40 - Amounts not deductible
Section 37 - General
Section 33 - Development rebate
Section 29 - Income from profits and gains of business or profession, how computed
Section 155 - Other amendments
Section 115VL - General exclusion of deduction and set off, etc.
Section 115VA - Computation of profits and gains from the business of operating qualifying ships
Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies
SCHEDULE 01 - INSURANCE BUSINESS
Manual - Section 37(1) - General clause of Deductions