Login
Plus+

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

Chapter VI-A of Income-tax Act, 1961
Section 74A - Losses from certain specified sources falling under the head Income from other sources
Section 74 - Losses under the head Capital gains
Section 73 - Losses in speculation business
Section 72 - Carry forward and set off of business losses
Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section 43A - Special provisions consequential to changes in rate of exchange of currency
Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section 41 - Profits chargeable to tax
Section 40A - Expenses or payments not deductible in certain circumstances
Section 40 - Amounts not deductible
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 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