Section 44 of Income-tax Act 1961-2017 – Insurance business

Detail analysis of the provisions of Section 44 (Insurance business) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43D of Income-tax Act 1961-2017 – Income of public financial institutions, public companies, etc.

Detail analysis of the provisions of Section 43D (Special provision in case of income of public financial institutions, public companies, etc.) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43CA of Income-tax Act 1961-2017 – Full value of consideration for transfer of assets other than capital assets

Detail analysis of the provisions of Section 43CA (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43C of Income-tax Act 1961-2017 – Special provision for computation of cost of acquisition of certain assets

Detail analysis of the provisions of Section 43C (Special provision for computation of cost of acquisition of certain assets) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43B of Income-tax Act 1961-2017 – Certain deductions to be only on actual payment

Detail analysis of the provisions of Section 43B (Certain deductions to be only on actual payment) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43A of Income-tax Act 1961-2017 – Special provisions consequential to changes in rate of exchange of currency

Detail analysis of the provisions of Section 43A (Special provisions consequential to changes in rate of exchange of currency) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43 of Income-tax Act 1961-2017 – Definitions of terms relevant to business or profession

Detail analysis of the provisions of Section 43 (Definitions of certain terms relevant to income from profits and gains of business or profession) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 42 of Income-tax Act 1961-2017 – Deductions in the case of business for prospecting for mineral oil

Detail analysis of the provisions of Section 42 (Special provision for deductions in the case of business for prospecting, etc., for mineral oil) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 41 of Income-tax Act 1961-2017 – Profits chargeable to tax

Detail analysis of the provisions of Section 41 (Profits chargeable to tax) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 40A of Income-tax Act 1961-2017 – Expenses or payments not deductible in certain circumstances

Detail analysis of the provisions of Section 40A (Expenses or payments not deductible in certain circumstances) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 40 of Income-tax Act 1961-2017 – Amounts not deductible

Detail analysis of the provisions of Section 40 (Amounts not deductible) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 38 of Income-tax Act 1961-2017 – Building, etc., partly used for business, etc., or not exclusively so used

Detail analysis of the provisions of Section 38 (Building, etc., partly used for business, etc., or not exclusively so used) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 37 of Income-tax Act 1961-2017 – Deduction Allowed Generally for Business Expenditure

Detail analysis of the provisions of Section 37 (General) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 36 of Income-tax Act 1961-2017 – Other deductions

Detail analysis of the provisions of Section 36 (Other deductions) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35E of Income-tax Act 1961-2017 – Deduction for expenditure on prospecting, etc., for certain minerals

Detail analysis of the provisions of Section 35E (Deduction for expenditure on prospecting, etc., for certain minerals) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35DDA of Income-tax Act 1961-2017 – Amortisation of expenditure incurred under voluntary retirement scheme

Detail analysis of the provisions of Section 35DDA (Amortisation of expenditure incurred under voluntary retirement scheme) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35DD of Income-tax Act 1961-2017 – Amortisation of expenditure in case of amalgamation or demerger

Detail analysis of the provisions of Section 35DD (Amortisation of expenditure in case of amalgamation or demerger) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35D of Income-tax Act 1961-2017 – Amortisation of certain preliminary expenses

Detail analysis of the provisions of Section 35D (Amortisation of certain preliminary expenses) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35CCD of Income-tax Act 1961-2017 – Expenditure on skill development project

Detail analysis of the provisions of Section 35CCD (Expenditure on skill development project) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35CCC of Income-tax Act 1961-2017 – Expenditure on agricultural extension project

Detail analysis of the provisions of Section 35CCC (Expenditure on agricultural extension project) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35CCB of Income-tax Act 1961-2017 – Expenditure by way of payment to associations and institutions for carrying out rural development programmes

Detail analysis of the provisions of Section 35CCB (Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35CCA of Income-tax Act 1961-2017 – Expenditure by way of payment to associations and institutions for carrying out rural development programmes

Detail analysis of the provisions of Section 35CCA (Expenditure by way of payment to associations and institutions for carrying out rural development programmes) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35AD of Income-tax Act 1961-2017 – Deduction in respect of expenditure on specified business

Detail analysis of the provisions of Section 35AD (Deduction in respect of expenditure on specified business) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 35AC of Income-tax Act 1961-2017 – Expenditure on eligible projects or schemes

Detail analysis of the provisions of Section 35AC (Expenditure on eligible projects or schemes) of Income-tax Act 1961 as amended by latest Finance Act 2017.

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