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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 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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