Category: Income Tax
Section 44AF of Income Tax Act for AY 2023-24
Section 44AF of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Computing profits and gains of retail business.
Section 44B of Income Tax Act for AY 2023-24
Section 44B of Income Tax Act amended by Finance Act & Rules. Computing profits and gains of shipping business in the case of non-residents.
Section 44BB of Income Tax Act for AY 2023-24
Section 44BB of Income Tax Act amended by Finance Act and Rules. Computing profits and gains in business of exploration of mineral oils.
Section 44BBA of Income Tax Act for AY 2023-24
Section 44BBA of Income Tax Act 1961 Provision for computing profits and gains of business of operation of aircraft in case of non-residents.
Section 44BBB of Income Tax Act for AY 2023-24
Section 44BBA of Income Tax Act. Profits of foreign companies engaged in business of civil construction in certain turnkey power projects.
Section 44C of Income Tax Act for AY 2023-24
Section 44C of Income Tax Act as amended by Finance Act and Income-tax Rules. Deduction of head office expenditure in case of non-residents
Section 44D of Income Tax Act for AY 2023-24
Section 44D of Income Tax Act 1961 amended by Finance Act and IT Rules. Computing income by way of royalties in case of foreign companies.
Section 44DA of Income Tax Act for AY 2023-24
Section 44DA of Income Tax Act amended by Finance Act and Income-tax Rules. Computing income by way of royalties in case of non-residents.
Section 44DB of Income Tax Act for AY 2023-24
Section 44DB of Income Tax Act 1961 amended by Finance Act 2022. Deductions in the case of business reorganization of co-operative banks.
Section 45 of Income Tax Act for AY 2023-24
Section 45 of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Provisions and rules related to Capital gains.
Section 46 of Income Tax Act: for AY 2023-24
Section 46 of Income Tax Act 1961 amended by Finance Act 2022 and Rules. Capital gains on distribution of assets by companies in liquidation.
Section 46A of Income Tax Act for AY 2023-24
Section 46A of Income Tax Act amended by Finance Act. Capital gains on purchase by company of its own shares or other specified securities.