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Section 44C - Deduction of head office expenditure in the case of non-residents - Income-tax Act, 1961

  1. Chapter VI-A of Income-tax Act, 1961
  2. Section 74A - Losses from certain specified sources falling under the head Income from other sources
  3. Section 74 - Losses under the head Capital gains
  4. Section 73 - Losses in speculation business
  5. Section 72 - Carry forward and set off of business losses
  6. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies
  7. Section 43A - Special provisions consequential to changes in rate of exchange of currency
  8. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
  9. Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil
  10. Section 41 - Profits chargeable to tax
  11. Section 40A - Expenses or payments not deductible in certain circumstances
  12. Section 40 - Amounts not deductible
  13. Section 38 - Building, etc., partly used for business, etc., or not exclusively so used
  14. Section 37 - General
  15. Section 36 - Other deductions
  16. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals
  17. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme
  18. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger
  19. Section 35D - Amortisation of certain preliminary expenses
  20. Section 35CCD - Expenditure on skill development project.
  21. Section 35CCC - Expenditure on agricultural extension project.
  22. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
  23. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes
  24. Section 35AD - Deduction in respect of expenditure on specified business.
  25. Section 35AC - Expenditure on eligible projects or schemes
  26. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services
  27. Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services.
  28. Section 35AB - Expenditure on know-how
  29. Section 35A - Expenditure on acquisition of patent rights or copyrights
  30. Section 35 - Expenditure on scientific research
  31. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
  32. Section 34 - Conditions for depreciation allowance and development rebate
  33. Section 33B - Rehabilitation allowance
  34. Section 33AC - Reserves for shipping business
  35. Section 33ABA - Site Restoration Fund
  36. Section 33AB - Tea development account, coffee development account and rubber development account
  37. Section 33A - Development allowance
  38. Section 33 - Development rebate
  39. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States
  40. Section 32AC - Investment in new plant or machinery.
  41. Section 32AB - Investment deposit account
  42. Section 32A - Investment allowance
  43. Section 32 - Depreciation
  44. Section 31 - Repairs and insurance of machinery, plant and furniture
  45. Section 30 - Rent, rates, taxes, repairs and insurance for buildings
  46. Section 29 - Income from profits and gains of business or profession, how computed
  47. Section 28 - Profits and gains of business or profession
  48. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
  49. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
  50. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer
  51. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies


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