TMI BlogSection 36(1)(ix) - Expenditure on promotion of family planningX X X X Extracts X X X X X X X X Extracts X X X X ..... t is incurred. However, capital expenditure shall be allowed as deduction in 5 years in equal installments. Notes:- No deduction is available u/s 36(1)(ix) in the case of non-corporate assessee. A non-corporate assessee may claim deduction under section 32 and 37(1) if relevant conditions satisfied. Where profits of the business are not sufficient to absorb any capital or revenue expenditure, then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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