Category: Income Tax
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Section 43B of Income Tax Act for AY 2023-24
Section 43B of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Certain deductions to be only on actual payment.
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Section 43C of Income Tax Act for AY 2023-24
Section 43C of Income Tax Act amended by Finance Act and IT Rules. Special provision for computation of cost of acquisition of certain asset.
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Section 43CA of Income Tax Act for AY 2023-24
Section 43CA of Income Tax Act amended by Finance Act 2022. Full value of consideration for transfer of assets other than capital asset.
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Section 43CB of Income Tax Act for AY 2023-24
Section 43CB of Income Tax Act amended by Finance Act and Income-tax Rules. Computation of income from construction and service contracts.
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Section 43D of Income Tax Act for AY 2023-24
Section 43D of Income Tax Act amended by Finance Act 2022 and Income-tax Rules. Income of public financial institutions, public companies.
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Section 44 of Income Tax Act for AY 2023-24
Updated notes on insurance business section 44 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 44A of Income Tax Act for AY 2023-24
Section 44A of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Deduction to trade, professional or similar association.
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Section 44AA of Income Tax Act for AY 2023-24
Section 44AA of Income Tax Act amended by Finance Act and Rule. Maintenance of accounts by persons carrying on profession or business.
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Section 44AB of Income Tax Act for AY 2023-24
Section 44AB of Income Tax Act as amended by Finance Act 2022. Audit of accounts of certain persons carrying on business or profession.
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Section 44AD of Income Tax Act for AY 2023-24
Section 44AD of Income Tax Act 1961 amended by Finance Act 2022 and IT Rules. Computing profits and gains of business on presumptive basis.
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Section 44ADA of Income Tax Act for AY 2023-24
Section 44ADA of Income Tax Act amended by Finance Act 2022 and IT Rules 1962. Computing profits and gains of profession on presumptive basis.
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Section 44AE of Income Tax Act for AY 2023-24
Section 44AE of Income Tax Act amended by Finance Act. Computing profits and gains of business of plying, hiring or leasing goods carriages.