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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

Extract

  1. S.O.1986 - Dated: 26-8-1993 - Income Tax - Due date for furnishing of tax audit reports by working partners of firms for the asessment year 1993-94
  1. FINANCE ACT, 2016
  2. Societies Registration Act, 1860
  3. Wealth Tax Act, 1957
  4. Chapter XII-H - Income-tax Act, 1961 - Income-tax Act, 1961
  5. Chapter VIII - FINANCE ACT, 2016 - FINANCE ACT, 2016
  6. Chapter VII - FINANCE ACT, 2016 - FINANCE ACT, 2016
  7. Part B - Income-tax Act, 1961 - Income-tax Act, 1961
  8. Section 91 - Countries with which no agreement exists - Income-tax Act, 1961
  9. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
  10. Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
  11. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  12. Section 58 - Amounts not deductible - Income-tax Act, 1961
  13. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  14. Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961
  15. 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
  16. 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
  17. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  18. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  19. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  20. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  21. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  22. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  23. Section 44 - Insurance business - Income-tax Act, 1961
  24. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  25. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used - Income-tax Act, 1961
  26. Section 37 - General - Income-tax Act, 1961
  27. Section 36 - Other deductions - Income-tax Act, 1961
  28. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
  29. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme - Income-tax Act, 1961
  30. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger - Income-tax Act, 1961
  31. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  32. Section 35CCD - Expenditure on skill development project. - Income-tax Act, 1961
  33. Section 35CCC - Expenditure on agricultural extension project. - Income-tax Act, 1961
  34. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources - Income-tax Act, 1961
  35. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes - Income-tax Act, 1961
  36. Section 35AD - Deduction in respect of expenditure on specified business. - Income-tax Act, 1961
  37. Section 35AC - Expenditure on eligible projects or schemes - Income-tax Act, 1961
  38. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services - Income-tax Act, 1961
  39. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services. - Income-tax Act, 1961
  40. Section 35AB - Expenditure on know-how - Income-tax Act, 1961
  41. Section 35A - Expenditure on acquisition of patent rights or copyrights - Income-tax Act, 1961
  42. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  43. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies - Income-tax Act, 1961
  44. Section 34 - Conditions for depreciation allowance and development rebate - Income-tax Act, 1961
  45. Section 33B - Rehabilitation allowance - Income-tax Act, 1961
  46. Section 33AC - Reserves for shipping business - Income-tax Act, 1961
  47. Section 33ABA - Site Restoration Fund - Income-tax Act, 1961
  48. Section 33AB - Tea development account, coffee development account and rubber development account - Income-tax Act, 1961
  49. Section 33A - Development allowance - Income-tax Act, 1961
  50. Section 33 - Development rebate - Income-tax Act, 1961
  51. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States - Income-tax Act, 1961
  52. Section 32AC - Investment in new plant or machinery. - Income-tax Act, 1961
  53. Section 32AB - Investment deposit account - Income-tax Act, 1961
  54. Section 32A - Investment allowance - Income-tax Act, 1961
  55. Section 32 - Depreciation - Income-tax Act, 1961
  56. Section 31 - Repairs and insurance of machinery, plant and furniture - Income-tax Act, 1961
  57. Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961
  58. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  59. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  60. Section 201 - Consequences of failure to deduct or pay - Income-tax Act, 1961
  61. Section 194J - Fees for professional or technical services - Income-tax Act, 1961
  62. Section 194I - Rent - Income-tax Act, 1961
  63. Section 194H - Commission or brokerage - Income-tax Act, 1961
  64. Section 194C - Payments to contractors and sub-contractors - Income-tax Act, 1961
  65. Section 155 - Other amendments - Income-tax Act, 1961
  66. Section 139 - Return of income - Income-tax Act, 1961
  67. Section 13 - Section 11 not to apply in certain cases - Income-tax Act, 1961
  68. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  69. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  70. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  71. 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
  72. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  73. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  74. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  75. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  76. Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961
  77. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  78. Rule 6G - Report of audit of accounts to be furnished under section 44AB - Income-tax Rules, 1962
  79. Note:- Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'
  80. Note:- Taxation of Unexplained Income at Higher Rate of tax u/s 115BBE : A Comprehensive Analysis of the ITAT Mumbai Judgment
  81. Manual - Calculation of Income in case of certain violations - Section 13(10)
  82. Manual - Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155
  83. Manual - Computation of income from PGBP - Section 29
  84. Manual - Section 40(a)(ib) - Disallowance for non-payment of equalisation levy
  85. Manual - Section 36(1)(xviii) - Expenditure on marked to market loss or other expected loss
  86. Manual - General exclusion of deduction and set off, etc. - Section 115VL
  87. Manual - Amounts not deductible in computing the Income From Other Sources - Section 58
  88. Manual - Payment of Interest, Bonus, Commission or Remuneration by firm to its partners - Section 40(b)
  89. Manual - Taxation of Firms & its Partners
  90. Manual - Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  91. Manual - Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident
  92. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  93. Manual - Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents
  94. Manual - Section 44 - Insurance Business
  95. Manual - Section 40(ba) - Payment of interest, salary etc. made by AOP to its members
  96. Manual - Section 40(b) - Payment of interest, salary etc. made by firm to its partners
  97. Manual - Section 40(a)(v) - Tax on perquisite paid by the employer
  98. Manual - Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source
  99. Manual - Section 40(a)(iii) - Salary payable outside India without Tax deduction
  100. Manual - Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.
  101. Manual - Section 40(a)(iia) - Wealth Tax
  102. Manual - Section 40(a)(ii)- Income Tax
  103. Manual - Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident
  104. Manual - Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident
  105. Manual - Section 36(1)(viii) - Transfer to Special Reserve
  106. Manual - Chargeability - Section 28

 

 

 

 

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