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Section 37(1) - General clause of Deductions - Income Tax - Ready Reckoner - Income Tax

Extract

  1. Section 37 - General - Income-tax Act, 1961
  2. Section 36 - Other deductions - Income-tax Act, 1961
  3. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
  4. Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme - Income-tax Act, 1961
  5. Section 35DD - Amortisation of expenditure in case of amalgamation or demerger - Income-tax Act, 1961
  6. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  7. Section 35CCD - Expenditure on skill development project. - Income-tax Act, 1961
  8. Section 35CCC - Expenditure on agricultural extension project. - Income-tax Act, 1961
  9. Section 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources - Income-tax Act, 1961
  10. Section 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes - Income-tax Act, 1961
  11. Section 35CC - Omitted - Income-tax Act, 1961
  12. Section 35C - Omitted - Income-tax Act, 1961
  13. Section 35B - Omitted - Income-tax Act, 1961
  14. Section 35AD - Deduction in respect of expenditure on specified business. - Income-tax Act, 1961
  15. Section 35AC - Expenditure on eligible projects or schemes - Income-tax Act, 1961
  16. Section 35ABB - Expenditure for obtaining licence to operate telecommunication services - Income-tax Act, 1961
  17. Section 35AB - Expenditure on know-how - Income-tax Act, 1961
  18. Section 35 - Expenditure on scientific research - Income-tax Act, 1961
  19. Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies - Income-tax Act, 1961
  20. Section 34 - Conditions for depreciation allowance and development rebate - Income-tax Act, 1961
  21. Section 33B - Rehabilitation allowance - Income-tax Act, 1961
  22. Section 33AC - Reserves for shipping business - Income-tax Act, 1961
  23. Section 33ABA - Site Restoration Fund - Income-tax Act, 1961
  24. Section 33AB - Tea development account, coffee development account and rubber development account - Income-tax Act, 1961
  25. Section 33A - Development allowance - Income-tax Act, 1961
  26. Section 33 - Development rebate - Income-tax Act, 1961
  27. Section 32AD - Investment in new plant or machinery in notified backward areas in certain States - Income-tax Act, 1961
  28. Section 32AC - Investment in new plant or machinery. - Income-tax Act, 1961
  29. Section 32AB - Investment deposit account - Income-tax Act, 1961
  30. Section 32A - Investment allowance - Income-tax Act, 1961
  31. Section 32 - Depreciation - Income-tax Act, 1961
  32. Section 31 - Repairs and insurance of machinery, plant and furniture - Income-tax Act, 1961
  33. Section 30 - Rent, rates, taxes, repairs and insurance for buildings - Income-tax Act, 1961
  34. Section 135 - Corporate Social Responsibility - Companies Act, 2013
  35. Section 12 - Amendment of section 37. - Finance Act, 2022

 

 

 

 

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