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Section 44A - Special provision for deduction in the case of Trade professional or similar association

Income Tax - Profit and Gains of Business or Profession - 73 - SEC - 44A: SPECIAL PROVISION FOR DEDUCTION IN THE CASE OF TRADE, PROFESSIONAL OR SIMILAR ASSOCIATION Applicable only to that trade, professional or similar associations, the income of whi .....

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d for the purposes of protection or advancement of interest of members (other than expenditure which is otherwise deductible under the Act and other than capital expenditure), i.e. General expenditure on member If negative - call it deficiency If pos .....

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