Category: Income Tax
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Section 22 of Income Tax Act for AY 2023-24
Updated notes on section 22 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Income from house property.
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Section 23 of Income Tax Act for AY 2023-24
Notes on section 23 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Annual value how determined.
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Section 24 of Income Tax Act for AY 2023-24
Section 24 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Deductions from income from house property.
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Section 25 of Income Tax Act for AY 2023-24
Amounts not deductible from income from house property section 25 of Income Tax Act 1961 as amended by Finance Act 2022 and Income-tax Rules.
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Section 25A of Income Tax Act for AY 2023-24
Section 25A of Income Tax Act amended by Finance Act 2022 and Income-tax Rules. Arrears of rent and unrealised rent received subsequently.
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Section 26 of Income Tax Act for AY 2023-24
Notes on section 26 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Property owned by co-owners.
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Section 27 of Income Tax Act for AY 2023-24
Owner of house property and Annual charge section 27 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 28 of Income Tax Act for AY 2023-24
Section 28 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Profits and gains of business or profession.
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Section 29 of Income Tax Act for AY 2023-24
Section 29 of Income Tax Act and Rules amended by Finance Act. Computation of income from PGBP Profits and Gains of Business or Profession.
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Section 30 of Income Tax Act for AY 2023-24
Section 30 of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Rent, rates, taxes, repairs and insurance for buildings.
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Section 31 of Income Tax Act for AY 2023-24
Section 31 of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Repairs and insurance of machinery, plant and furniture.
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Section 32 of Income Tax Act for AY 2023-24
Amended and updated notes on depreciation section 32 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.