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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 40 - Amounts not deductible - Income-tax Act, 1961

  1. FINANCE ACT, 2016

  2. Societies Registration Act, 1860

  3. Wealth Tax Act, 1957

  4. Chapter XII-H of Income-tax Act, 1961

  5. Chapter VIII of FINANCE ACT, 2016

  6. Part B of Income-tax Act, 1961

  7. Section 91 - Countries with which no agreement exists

  8. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief

  9. Section 90 - Agreement with foreign countries or specified territories

  10. Section 9 - Income deemed to accrue or arise in India

  11. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies

  12. Section 44C - Deduction of head office expenditure in the case of non-residents

  13. 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

  14. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

  15. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

  16. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents

  17. Section 44AF - Special provisions for computing profits and gains of retail business

  18. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages

  19. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis.

  20. Section 44AD - Special provision for computing profits and gains of business on presumptive basis.

  21. Section 44 - Insurance business

  22. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession

  23. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used

  24. Section 37 - General

  25. Section 36 - Other deductions

  26. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals

  27. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme

  28. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger

  29. Section 35D - Amortisation of certain preliminary expenses

  30. Section 35CCD - Expenditure on skill development project.

  31. Section 35CCC - Expenditure on agricultural extension project.

  32. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

  33. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes

  34. Section 35AD - Deduction in respect of expenditure on specified business.

  35. Section 35AC - Expenditure on eligible projects or schemes

  36. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services

  37. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services.

  38. Section 35AB - Expenditure on know-how

  39. Section 35A - Expenditure on acquisition of patent rights or copyrights

  40. Section 35 - Expenditure on scientific research

  41. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

  42. Section 34 - Conditions for depreciation allowance and development rebate

  43. Section 33B - Rehabilitation allowance

  44. Section 33AC - Reserves for shipping business

  45. Section 33ABA - Site Restoration Fund

  46. Section 33AB - Tea development account, coffee development account and rubber development account

  47. Section 33A - Development allowance

  48. Section 33 - Development rebate

  49. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States

  50. Section 32AC - Investment in new plant or machinery.

  51. Section 32AB - Investment deposit account

  52. Section 32A - Investment allowance

  53. Section 32 - Depreciation

  54. Section 31 - Repairs and insurance of machinery, plant and furniture

  55. Section 30 - Rent, rates, taxes, repairs and insurance for buildings

  56. Section 29 - Income from profits and gains of business or profession, how computed

  57. Section 28 - Profits and gains of business or profession

  58. Section 201 - Consequences of failure to deduct or pay

  59. Section 194J - Fees for professional or technical services

  60. Section 194I - Rent

  61. Section 194H - Commission or brokerage

  62. Section 194C - Payments to contractors and sub-contractors

  63. Section 155 - Other amendments

  64. Section 139 - Return of income

  65. Section 115VL - General exclusion of deduction and set off, etc.

  66. Section 115VA - Computation of profits and gains from the business of operating qualifying ships

  67. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

  68. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

  69. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer

  70. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies

  71. Section 11 - Income from property held for charitable or religious purposes.

  72. Section 10 Part C - Incomes not included in total income [Clause (17A) to Clause (23C)]

  73. Section 10 Part A - Incomes not included in total income [Clause (1) to Clause (10D)]

  74. SCHEDULE 01 - INSURANCE BUSINESS

  75. Manual - Section 40(ba) - Payment of interest, salary etc. made by AOP to its members

  76. Manual - Section 40(b) - Payment of interest, salary etc. made by firm to its partners

  77. Manual - Section 40(a)(v) - Tax on perquisite paid by the employer

  78. Manual - Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source

  79. Manual - Section 40(a)(iii) - Salary payable outside India without Tax deduction

  80. Manual - Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.

  81. Manual - Section 40(a)(iia) - Wealth Tax

  82. Manual - Section 40(a)(ii)- Income Tax

  83. Manual - Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident

  84. Manual - Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident

  85. Manual - Section 28 - Chargeability

 

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