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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 43B - Certain deductions to be only on actual payment - Income-tax Act, 1961

Extract

  1. 80/2023 - Dated: 22-9-2023 - Income Tax - Central Government notifies non-banking financial companies (NBFCs) u/s 43B to be classified as Top Layer, Upper Layer and Middle Layer
  1. Companies Act, 1956
  2. Section 80P - Deduction in respect of income of co-operative societies - Income-tax Act, 1961
  3. Section 80EEB - Deduction in respect of purchase of electric vehicle - Income-tax Act, 1961
  4. Section 617 - Definition of "Government Company". - Companies Act, 1956
  5. Section 4A - Public financial institutions. - Companies Act, 1956
  6. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  7. 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
  8. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  9. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  10. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  11. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  12. Section 44 - Insurance business - Income-tax Act, 1961
  13. Section 43D - Special provision in case of income of public financial institutions, public companies, etc. - Income-tax Act, 1961
  14. Section 36 - Other deductions - Income-tax Act, 1961
  15. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  16. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  17. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961
  18. Section 139 - Return of income - Income-tax Act, 1961
  19. Section 115VL - General exclusion of deduction and set off, etc. - Income-tax Act, 1961
  20. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  21. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  22. 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
  23. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  24. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  25. Section 11 - Prohibition of associations and partnerships exceeding certain number. - Companies Act, 1956
  26. SCHEDULE 01 - INSURANCE BUSINESS - Income-tax Act, 1961
  27. Rule 6G - Report of audit of accounts to be furnished under section 44AB - Income-tax Rules, 1962
  28. Note:- Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.
  29. Manual - Computation of income from PGBP - Section 29
  30. Manual - General exclusion of deduction and set off, etc. - Section 115VL
  31. Manual - Section 44 - Insurance Business
  32. Manual - Section 43D - Special Provision in case of income of public financial institutions
  33. Manual - Section 43B - Certain deductions on actual payment basis
  34. Manual - Section 40A(7) - Provision for payment of Gratuity
  35. Manual - Section 36(1)(viii) - Transfer to Special Reserve
  36. Manual - Employee's Contribution to Welfare Fund - Section 36(1)(va)
  37. Manual - Employer's Contribution to PF & Superannuation - Section 36(1)(iv)
  38. Manual - Interest on borrowed capital - Section 36(1)(iii)
  39. Manual - Bonus or commission paid to employees - Section 36(1)(ii)
  40. Manual - Rent, Rates, & Taxes of Building - Section 30

 

 

 

 

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