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

FINANCE ACT, 2016
Societies Registration Act, 1860
Wealth Tax Act, 1957
Chapter XII-H of Income-tax Act, 1961
Chapter VIII of FINANCE ACT, 2016
Part B of Income-tax Act, 1961
Section 91 - Countries with which no agreement exists
Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief
Section 90 - Agreement with foreign countries or specified territories
Section 9 - Income deemed to accrue or arise in India
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 38 - Building, etc., partly used for business, etc., or not exclusively so used
Section 37 - General
Section 36 - Other deductions
Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals
Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme
Section 35DD - Amortisation of expenditure in case of amalgamation or demerger
Section 35D - Amortisation of certain preliminary expenses
Section 35CCD - Expenditure on skill development project.
Section 35CCC - Expenditure on agricultural extension project.
Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes
Section 35AD - Deduction in respect of expenditure on specified business.
Section 35AC - Expenditure on eligible projects or schemes
Section 35ABB - Expenditure for obtaining licence to operate telecommunication services
Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services.
Section 35AB - Expenditure on know-how
Section 35A - Expenditure on acquisition of patent rights or copyrights
Section 35 - Expenditure on scientific research
Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
Section 34 - Conditions for depreciation allowance and development rebate
Section 33B - Rehabilitation allowance
Section 33AC - Reserves for shipping business
Section 33ABA - Site Restoration Fund
Section 33AB - Tea development account, coffee development account and rubber development account
Section 33A - Development allowance
Section 33 - Development rebate
Section 32AD - Investment in new plant or machinery in notified backward areas in certain States
Section 32AC - Investment in new plant or machinery.
Section 32AB - Investment deposit account
Section 32A - Investment allowance
Section 32 - Depreciation
Section 31 - Repairs and insurance of machinery, plant and furniture
Section 30 - Rent, rates, taxes, repairs and insurance for buildings
Section 29 - Income from profits and gains of business or profession, how computed
Section 28 - Profits and gains of business or profession
Section 201 - Consequences of failure to deduct or pay
Section 194J - Fees for professional or technical services
Section 194I - Rent
Section 194H - Commission or brokerage
Section 194C - Payments to contractors and sub-contractors
Section 155 - Other amendments
Section 139 - Return of income
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
Section 11 - Income from property held for charitable or religious purposes.
Section 10 Part C - Incomes not included in total income [Clause (17A) to Clause (23C)]
Section 10 Part A - Incomes not included in total income [Clause (1) to Clause (10D)]
SCHEDULE 01 - INSURANCE BUSINESS
Manual - Section 40(ba) - Payment of interest, salary etc. made by AOP to its members
Manual - Section 40(b) - Payment of interest, salary etc. made by firm to its partners
Manual - Section 40(a)(v) - Tax on perquisite paid by the employer
Manual - Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source
Manual - Section 40(a)(iii) - Salary payable outside India without Tax deduction
Manual - Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.
Manual - Section 40(a)(iia) - Wealth Tax
Manual - Section 40(a)(ii)- Income Tax
Manual - Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident
Manual - Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident
Manual - Section 28 - Chargeability