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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 36 - Other deductions - Income-tax Act, 1961

Extract

  1. 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
  2. 60/2018 - Dated: 1-10-2018 - Income Tax - Notifies the transactions of acquisition of equity share for the purpose of special rate of tax u/s 112A
  3. 43/2017 - Dated: 5-6-2017 - Income Tax - U/s 10(38) of IT Act 1961 - Central Government notifies all transactions of acquisition of equity share entered into on or after the 1st day of October, 2004
  4. 25/2014 - Dated: 29-4-2014 - Income Tax - National Bank for Agriculture and Rural Development established under section 3 of the National Bank for Agriculture and Rural Development Act, 1981 approved for the purpose of section 36(1)(xii)
  5. 108/2008 - Dated: 19-12-2008 - Income Tax - Notified Corporation for the purpose of Section 36(1)(xii)
  6. 56/2008, - Dated: 11-4-2008 - Income Tax - National Dairy Development Board established under section 4 of the National Dairy Development Board Act, 1987 approved for the purpose of section 36(1)(xii)
  7. 021/2008 - Dated: 5-2-2008 - Income Tax - For the purpose of section 36(1)(xii) the C.G. notified the Oil Industry Development Board for the development of Oil Industry
  8. 243/2007 - Dated: 18-9-2007 - Income Tax - Notifies the Credit Guarantee Fund Trust for Micro and Small Enterprises for the purposes of Section 36(1)(xiv)
  9. 188/2006 - Dated: 20-7-2006 - Income Tax - The Central Board of Direct Taxes notified the following public facility as infrastructure facility for purposes of section 36
  10. 187/2006 - Dated: 20-7-2006 - Income Tax - Income-tax (Sixth Amendment) Rules, 2006
  11. 93/2006 - Dated: 30-3-2006 - Income Tax - Income-tax (3rd Amendment) Rules, 2006 - New Rule 8B & 8C and Form 5B added
  12. 086/2003 - Dated: 16-4-2003 - Income Tax - Approval of M/s Thakur Research Foundation under sub-section (1) of section 36 of Income tax Act, 1961
  13. 044/2002 - Dated: 15-2-2002 - Income Tax - The Central Government notified for general information that Gruh Finance Limited, "GRUH", Netaji Marg, Nr. Mithakhali Six Road, Ellisbridge, Ahmedabad u/s 36(1)
  14. 2119 - Dated: 30-9-2000 - Income Tax - Approved Metropolitan Infrastructure Development Corporation Ltd., Chennai u/s 36(1)(viii)
  15. 2236 - Dated: 25-9-2000 - Income Tax - Approved Ind Bank Housing Ltd., Chennai u/s 36(1)(viii)
  16. 11517 - Dated: 25-9-2000 - Income Tax - Approved M/s Ind Bank Housing Ltd. Chennai u/s 36(1)(viii)
  17. 1693 - Dated: 13-7-2000 - Income Tax - Approved Grahsaukhya Housing Development Finance Limited u/s 36(1)(iii)
  18. 736 - Dated: 14-3-2000 - Income Tax - Approved Infrastructure Development Finance Company Ltd., Chennai u/s 36(1)(viii)
  19. 11272 - Dated: 14-3-2000 - Income Tax - Approved M/s Infrastructure Development Finance Company Ltd. Chennai u/s 36(1)(viii)
  20. 11223 - Dated: 2-2-2000 - Income Tax - Approved M/s Tourism Finance Corporation of India Limited, New Delhi u/s 36(1)(viii)
  21. 11208 - Dated: 19-1-2000 - Income Tax - Approved M/s Delhi Financial Corporation, Delhi u/s 36(1)viii)
  22. 11201 - Dated: 10-1-2000 - Income Tax - Approved M/s Pratima Housing Development Finance Corporation Limited u/s 36(1)(viii)
  23. 11168 - Dated: 14-12-1999 - Income Tax - Approved M/s Industrial Development Bank of India, Mumbai u/s 36(1)(viii)
  24. 11153 - Dated: 30-11-1999 - Income Tax - Approved M/s Risk Capital and Technology Finance Corporation Ltd. New Delhi u/s 36(1)(viii)
  25. 11119 - Dated: 3-11-1999 - Income Tax - Approved M/s Meghalaya Industrial Development Corporation Limited u/s 36(1)(viii)
  26. 11118 - Dated: 3-11-1999 - Income Tax - Approved M/s Kerala Power Finance Corporation Limited u/s 36(1)(viii)
  27. 11116 - Dated: 1-11-1999 - Income Tax - Approved M/s Happy Home Profin Limited u/s 36(1)(viii)
  28. 11114 - Dated: 1-11-1999 - Income Tax - Approved M/s LIC Housing Finance Limited u/s 36(1)(viii)
  29. 11078 - Dated: 14-9-1999 - Income Tax - Approved M/s Export Import Bank of India, Mumbai u/s 36(1)(viii)
  30. S. O. 2400 - Dated: 18-8-1999 - Income Tax - Approved Manipal Housing Finance Syndicate Ltd., Manipal House, Manipal Karnataka u/s 36(1)(viii)
  31. 11031 - Dated: 18-8-1999 - Income Tax - Approved M/s Manipal Housing Finance Syndicate Limited, Manipal House, Manipal, Karnataka u/s 36(1)(viii)
  32. S. O. 2339 - Dated: 12-8-1999 - Income Tax - Approved Residency Housing Finance Limited u/s 36(1)(viii)
  33. 11026 - Dated: 12-8-1999 - Income Tax - Approved M/s Residency Housing Finance Limited u/s 36(1)(viii)
  34. S. O. 1989 - Dated: 8-7-1999 - Income Tax - Approved Power Finance Corporation Ltd., New Delhi u/s 36(1)(viii)
  35. 10998 - Dated: 8-7-1999 - Income Tax - Approved M/s Power Finance Corporation Ltd., New Delhi u/s 36(1)(viii)
  36. S. O. 1673 - Dated: 9-6-1999 - Income Tax - Approved Anagram Housing Finance Ltd Ahmedabad u/s 36(1)(viii)
  37. S. O. 1672 - Dated: 9-6-1999 - Income Tax - Approved BOB Housing Finance Limited, Jaipur u/s 36(1)(viii)
  38. 10952 - Dated: 9-6-1999 - Income Tax - Approved M/s Anagram Housing Finance Ltd., Ahmedabad u/s 36(1)(viii)
  39. 10951 - Dated: 9-6-1999 - Income Tax - Approved M/s BOB Housing Finance Limited, Jaipur u/s 36(1)(viii)
  40. S. O. 1542 - Dated: 25-5-1999 - Income Tax - Approved Manraj Housing Finance Limited, Jalagaon u/s 36(1)(viii)
  41. 10936 - Dated: 25-5-1999 - Income Tax - Approved M/s Manraj Housing Finance Limited Jalagaon u/s 36(1)(viii)
  42. S. O. 1373 - Dated: 6-5-1999 - Income Tax - Approved Synergy Mortgage Loan Co. Ltd., Bangalore u/s 36(1)(viii)
  43. S. O. 1372 - Dated: 6-5-1999 - Income Tax - Approved P. N. B. Housing Finance limited, New Delhi u/s 36(1)(viii)
  44. 10896 - Dated: 6-5-1999 - Income Tax - Approved M/s Synergy Mortgage Loan Company Limited Bangalore u/s 36(1)(viii)
  45. 10895 - Dated: 6-5-1999 - Income Tax - Approved M/s PNB Housing Finance Limited, New Delhi u/s 36(1)(viii)
  46. S. O. 1125 - Dated: 16-4-1999 - Income Tax - Approved Cent Bank Home Finance Ltd., Bhopal u/s 36(1)(iii)
  47. 10876 - Dated: 16-4-1999 - Income Tax - Approved M/s Cent Bank Home Finance Ltd., Bhopal u/s 36(1)(viii)
  48. S. O. 1124 - Dated: 12-4-1999 - Income Tax - Approved various companies u/s 36(1)(viii)
  49. 10869 - Dated: 12-4-1999 - Income Tax - Approved various companies by the Central Government u/s 36(1)(viii)
  50. 10862 - Dated: 6-4-1999 - Income Tax - Approved M/s SREI Home Finance Ltd., Calcutta u/s 36(1)(viii)
  51. 1048 - Dated: 6-4-1999 - Income Tax - Approved SREI Home Finance Ltd., Calcutta u/s (36)(1)(viii)
  52. 922 - Dated: 24-3-1999 - Income Tax - Approved Andhra Bank Housing Finance Ltd., Hyderabad u/s 36(1)(iii)
  53. 523 - Dated: 11-2-1999 - Income Tax - Approved Home Trust Housing Finance Company Ltd., Calcutta u/s 36(1)(viii)
  54. 289 - Dated: 18-1-1999 - Income Tax - Approved Vijaya Home Loans Ltd., Bangalore u/s 36(1)(viii)
  55. 522 - Dated: 10-1-1999 - Income Tax - Approved Vysya Bank Housing Finance Ltd., Bangalore u/s 36(1)(viii)
  56. 2151 - Dated: 29-10-1998 - Income Tax - Approved Peerless Abasan Finance Limited, Calcutta u/s 36(1)(viii)
  57. 2150 - Dated: 27-10-1998 - Income Tax - Approved GRUH Finance Limited, Ambica House, Ahmedabad u/s 36(1)(viii)
  58. S. O. 2077 - Dated: 13-10-1998 - Income Tax - Approved G.L.F.L. Housing Finance Limited, Ahmedabad u/s 36(1)(viii)
  59. S. O. 2076 - Dated: 13-10-1998 - Income Tax - Approved Maharishi Housing Development Finance Corporation Limited, New Delhi u/s 36(1)(viii)
  60. S. O. 2075 - Dated: 13-10-1998 - Income Tax - Approved Dewan Housing Finance Corporation Limited, Mumbai u/s 36(1)(viii)
  61. S. O. 2074 - Dated: 13-10-1998 - Income Tax - Approved Mercantile Housing Finance Limited, Chennai u/s 36(1)(viii)
  62. S. O. 1344 - Dated: 30-6-1998 - Income Tax - Central Government makes corrections in Notification No. 10625, dated 3-6-1998 u/s 36(1)(viii)
  63. S. O. 1195 - Dated: 11-6-1998 - Income Tax - Approved M/s. Tamilnadu Power Finance and Infrastructure Development Corporation Ltd., Chennai u/s 36(1)(viii)
  64. S. O. 1194 - Dated: 11-6-1998 - Income Tax - Approved M/s. Housing and Urban Development Corporation Ltd., New Delhi u/s 36(1)(iii)
  65. S. O. 1154 - Dated: 3-6-1998 - Income Tax - Approved M/s. Transcrop Housing Finance Ltd., Meghalaya Tower, Church Road, Jaipur u/s 36(1)(iii)
  66. S. O. 1153 - Dated: 3-6-1998 - Income Tax - Approved M/s. India Renewable Energy Development Agency Ltd., New Delhi u/s 36(1)(iii)
  67. S. O. 1087 - Dated: 25-5-1998 - Income Tax - Approved Berar Housing Finance Limited, J. P. Chambers, Nagpur u/s 36(1)(viii)
  68. S. O. 1086 - Dated: 25-5-1998 - Income Tax - Approved M/s. Global Housing Finance Corporation Ltd., Mumbai u/s 36(1)(viii)
  69. S. O. 878 - Dated: 22-4-1998 - Income Tax - Approved M/s. Livewell Home Finance Ltd., Secunderabad u/s 36(1)(viii)
  70. S. O. 616 - Dated: 19-3-1998 - Income Tax - Approved Character Housing Finance Ltd., Anand u/s 36(1)(viii)
  71. S.O. 278 - Dated: 28-1-1998 - Income Tax - Approved D. C. M. Housing Finance Ltd., New Delhi u/s 36(1)(viii)
  72. S.O.2986 - Dated: 17-11-1997 - Income Tax - Approved M/s. Home Trust Housing Finance Co. Ltd., Calcutta u/s 36(1)(viiia)
  73. S.O.2667 - Dated: 9-11-1997 - Income Tax - Approved M/s. Vidarbha Housing Development Finance Co. Limited, Dhantoli, Nagpur u/s 36(1)(viiia)
  74. S.O.2776 - Dated: 17-10-1997 - Income Tax - Approved M/s. Happy Home profin Ltd., Suite A-I, Chennai u/s 36(1)(viiia)
  75. S.O.2390 - Dated: 11-9-1997 - Income Tax - Approved M/s. Vibank Housing Finance Ltd., Bangalore u/s 36(1)(viii)
  76. S.O.1471 - Dated: 8-5-1996 - Income Tax - Approved M/s. Power Finance Corporation Ltd., New Delhi u/s 36(1)(viii)
  77. S.O.631 - Dated: 22-2-1996 - Income Tax - Approved Cent Bank Home Finance Ltd., Arera Hills, Hoshangabad Road, Bhopal u/s 36(1)(viii)
  78. S.O.630 - Dated: 22-2-1996 - Income Tax - Approved SBI Home Finance Ltd., Nagaland House, Shakespeare Sarani, Calcutta u/s 36(1)(viii)
  79. S.O.568 - Dated: 19-2-1996 - Income Tax - Approved Housing and Urban Development Corporation Ltd., Hudco House, Lodhi Road, New Delhi u/s 36(1)(viii)
  80. S.O.389 - Dated: 24-1-1996 - Income Tax - Approved Global Housing Finance Corporation Ltd., A-Wing, Mittal Towers, Nariman Point, Bombay as a Housing Finance Company u/s 36(1)(viii)
  81. S.O.388 - Dated: 24-1-1996 - Income Tax - Approved Home Trust Housing Finance Co. Ltd., Ashutosh Chowdhuri Avenue, Calcutta Housing Finance Company u/s 36(1)(viii)
  82. S.O.3075 - Dated: 10-11-1995 - Income Tax - Approved M/s. Parashwanath Housing Finance Corporation Limited, Ahmedabad u/s 36(1)(viii)
  83. S.O.465 - Dated: 31-1-1995 - Income Tax - Approved Messrs BOB Housing Finance Ltd., Ahimsa Circle, Ashok Marg 'C' Scheme, Jaipur u/s 36(1)(viii)
  84. S.O.2450 - Dated: 1-9-1994 - Income Tax - Approves M/s. Delhi Financial Corporation, Saraswati Bhavan, E-Block, Cannaught Place, New Delhi u/s 36(1)(viii)
  85. S.O.2449 - Dated: 1-9-1994 - Income Tax - Approves Indian Renewable Energy Development Agency Limited, 3, Ring Road (FF), Kilokari, Opposite Maharani Bagh, New Delhi u/s 36(1)(viii)
  86. S.O.1410 - Dated: 31-5-1994 - Income Tax - Approves GLFL Housing Finance Limited, Ahmedabad u/s 36(1)(viii)
  87. S.O.1409 - Dated: 31-5-1994 - Income Tax - Approves Dewan Housing Development Finance Limited, Warden House, Bombay u/s 36(1)(viii)
  88. S.O.1408 - Dated: 31-5-1994 - Income Tax - Approved Vidarbha Housing Development Finance Company Limited, Nagpur u/s 36(1)(viii)
  89. S.O.1406 - Dated: 31-5-1994 - Income Tax - Approves Ind Bank Housing Limited, Madras u/s 36(1)(viii)
  90. S.O.1405 - Dated: 31-5-1994 - Income Tax - Approves Credit Capital Venture Fund (India) Limited, New Delhi u/s 36(1)(viii)
  91. S.O.1234 - Dated: 29-4-1994 - Income Tax - Approves Risk Capital and Technology Finance Corporation Ltd., New Delhi u/s 36(1)(viii)
  92. S.O.1112 - Dated: 26-4-1994 - Income Tax - Approves Technology Development and Information Company of India Limited, Leo Complex, Residency (Cross Road), Bangalore u/s 36(1)(viii)
  93. S.O.1111 - Dated: 25-4-1994 - Income Tax - Approves Fairgrowth Home Finance Ltd., Bangalore u/s 36(1)(viii)
  94. S.O.1172 - Dated: 13-4-1994 - Income Tax - Approves M/s. SCICI Ltd., 141, Bombay u/s 36(1)(viii)
  95. S.O.942 - Dated: 28-3-1994 - Income Tax - Central Government approves Messrs. Can Fin Homes Limited, Bangalore as a company u/s 36(1)(viii)
  96. S.O.371 - Dated: 13-1-1994 - Income Tax - Approved M/s. Parashwanth Housing Finance Corporation Limited, Harsiddha Chambers, Ahmedabad u/s 36(1)(viii)
  97. S.O.373 - Dated: 24-12-1993 - Income Tax - Approved M/s. Pariwar Finance Company Limited, , Akola, Maharashtra u/s 36(1)(viii)
  98. S.O.372 - Dated: 24-12-1993 - Income Tax - Approved M/s. Manoj Housing Finance Company Limited, Bandra, Bombay u/s 36(1)(viii)
  99. S.O.9 - Dated: 23-11-1993 - Income Tax - Approved M/s. Peerless Abason Finance Limited, Calcutta u/s 36(1)(viii)
  100. NIL - Dated: 9-8-1989 - Income Tax - Approves the Housing Development Finance Corporation Limited, u/s 36(1)(viii)
  101. 0550(E) - Dated: 16-5-1989 - Income Tax - Provisions of s. 209(3)(b) of Companies Act not to apply to Government comapnies engaged in the business of financing industrial projects and approved by the Central Government under section 36(1)(viii) of the Income-tax Act, 1961
  102. S.O.726(E) - Dated: 19-9-1984 - Income Tax - Central Government approves the following scheduled banks for the purposes of the said clause in respect of the assessment year commencing on and from the 1st day of April, 1983 u/s 36(1)(viiia)
  103. S.O.3433 - Dated: 21-10-1965 - Income Tax - Exemption u/s 36(1)(iv)
  1. FINANCE ACT, 2013
  2. Companies Act, 1956
  3. FINANCE (No. 2) ACT, 2004
  4. FINANCE ACT, 2005
  5. Chapter VI-A - Income-tax Act, 1961 - Income-tax Act, 1961
  6. Chapter VII - FINANCE ACT, 2013 - FINANCE ACT, 2013
  7. Chapter VII - FINANCE ACT, 2005 - FINANCE ACT, 2005
  8. Chapter VII - FINANCE (No. 2) ACT, 2004 - FINANCE (No. 2) ACT, 2004
  9. Section 88 - Rebate on life insurance premia, contribution to provident fund, etc. (Omitted) - Income-tax Act, 1961
  10. Section 80P - Deduction in respect of income of co-operative societies - Income-tax Act, 1961
  11. Section 80IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - Income-tax Act, 1961
  12. Section 80IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Income-tax Act, 1961
  13. Section 80CCD - Deduction in respect of contribution to pension scheme of Central Government - Income-tax Act, 1961
  14. Section 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. - Income-tax Act, 1961
  15. Section 72 - Carry forward and set off of business losses - Income-tax Act, 1961
  16. Section 617 - Definition of "Government Company". - Companies Act, 1956
  17. Section 57 - Deductions - Income-tax Act, 1961
  18. Section 4A - Public financial institutions. - Companies Act, 1956
  19. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  20. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  21. 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
  22. 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
  23. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  24. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  25. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  26. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  27. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  28. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  29. Section 44 - Insurance business - Income-tax Act, 1961
  30. Section 43D - Special provision in case of income of public financial institutions, public companies, etc. - Income-tax Act, 1961
  31. Section 43B - Certain deductions to be only on actual payment - Income-tax Act, 1961
  32. Section 43A - Special provisions consequential to changes in rate of exchange of currency - Income-tax Act, 1961
  33. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  34. Section 41 - Profits chargeable to tax - Income-tax Act, 1961
  35. Section 40A - Expenses or payments not deductible in certain circumstances - Income-tax Act, 1961
  36. Section 40 - Amounts not deductible - Income-tax Act, 1961
  37. Section 37 - General - Income-tax Act, 1961
  38. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  39. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  40. Section 32 - Depreciation - Income-tax Act, 1961
  41. Section 3 - Definitions of "company", "existing company", "private company" and "public company". - Companies Act, 1956
  42. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  43. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  44. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  45. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  46. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961
  47. Section 194A - Interest other than Interest on securities - Income-tax Act, 1961
  48. Section 155 - Other amendments - Income-tax Act, 1961
  49. Section 145A - Method of accounting in certain cases - Income-tax Act, 1961
  50. Section 145 - Method of accounting - Income-tax Act, 1961
  51. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  52. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  53. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  54. 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
  55. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  56. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  57. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  58. Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region. - Income-tax Act, 1961
  59. Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings - Income-tax Act, 1961
  60. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. - Income-tax Act, 1961
  61. Section 10(11) to 10(17) - Incomes not included in total income [Clause (11) to Clause (17)] - Income-tax Act, 1961
  62. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  63. Rule 8C - Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 - Income-tax Rules, 1962
  64. Rule 8B - Guidelines for notification of zero coupon bond - Income-tax Rules, 1962
  65. Rule 88 - Initial contributions - Income-tax Rules, 1962
  66. Rule 6ABB - Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 (Omitted) - Income-tax Rules, 1962
  67. Rule 6ABAA - Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 - Income-tax Rules, 1962
  68. Rule 6ABA - Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 - Income-tax Rules, 1962
  69. Rule 40E - Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB. - Income-tax Rules, 1962
  70. Form No. 3BA - Report under section 36(1)(xi) of the Income-tax Act, 1961 (Omitted)
  71. Note:- In-Depth Analysis of Key Issues in the ITAT Chennai Judgement
  72. Note:- A Multifaceted Legal Analysis on Transfer Pricing and Tonnage Tax Scheme, Bareboat Charter, Interest on loan and other issues
  73. Manual - Computation of income from PGBP - Section 29
  74. Manual - Section 36(1)(xviii) - Expenditure on marked to market loss or other expected loss
  75. Manual - Premium paid by a federal milk society on life of cattle - Section 36(1)(ia)
  76. Manual - General exclusion of deduction and set off, etc. - Section 115VL
  77. Manual - Section 44ADA- Provisions for computing profits and gains of profession on presumptive basis
  78. Manual - Commodities Transaction Tax
  79. Manual - ICDS IX : Borrowing Costs
  80. Manual - Section 36(1)(xii)-Expenditure incurred by a corporation or body corporate for the objects and purposes authorised
  81. Manual - Carry forward and set off of business loss - Section 72
  82. Manual - Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  83. Manual - Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident
  84. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  85. Manual - Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents
  86. Manual - Section 44AD - Special provisions for computing profits and gains of business on presumptive basis
  87. Manual - Section 44 - Insurance Business
  88. Manual - Section 43A - Special provision consequential to changes in rate of exchange
  89. Manual - Section 41(4A) - Amount withdrawn from special reserve
  90. Manual - Section 41(4) - Recovery of Bad debts
  91. Manual - Section 37(1) - General clause of Deductions
  92. Manual - Section 36(1)(xvii) - Expenditure by Co-operative Society for purchase of sugarcane at a specified price
  93. Manual - Section 36(1)(xvi) - Commodities Transaction Tax
  94. Manual - Section 36(1)(xv) - Securities Transaction Tax
  95. Manual - Section 36(1)(xiv)- Contribution to Credit Guarantee Trust Fund
  96. Manual - Section 36(1)(ix) - Expenditure on promotion of family planning
  97. Manual - Section 36(1)(viii) - Transfer to Special Reserve
  98. Manual - Provision for Bad and doubtful debts in case of Banks - Section 36(1)(viia)
  99. Manual - Bad debts - Section 36(1)(vii)
  100. Manual - Animals used in Business otherwise than as Stock-in-Trade - Section 36(1)(vi)
  101. Manual - Employee's Contribution to Welfare Fund - Section 36(1)(va)
  102. Manual - Employer's Contribution towards Gratuity Fund - Section 36(1)(v)
  103. Manual - Employer's Contribution towards Pension Scheme - Section 36(1)(iva)
  104. Manual - Employer's Contribution to PF & Superannuation - Section 36(1)(iv)
  105. Manual - Discount on Zero Coupon Bond - Section 36(1)(iiia)
  106. Manual - Interest on borrowed capital - Section 36(1)(iii)
  107. Manual - Bonus or commission paid to employees - Section 36(1)(ii)
  108. Manual - Premium for insurance on health of employees - Section 36(1)(ib)
  109. Manual - Premium for insurance of stock-in-trade - Section 36(1)(i)
  110. Manual - Deductions - Section 57
  111. Manual - Perquisites - Medical Treatment/ Expenditure (Exemptions) - clause (2) of Section 17

 

 

 

 

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