Category: Income Tax
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Section 32A of Income Tax Act for AY 2023-24
Investment allowance. Updated notes on section 32A of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 32AB of Income Tax Act for AY 2023-24
Investment deposit account. Updated notes on section 32AB of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962.
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Section 32AC of Income Tax Act for AY 2023-24
Investment in new plant or machinery section 32AC of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 32AD of Income Tax Act for AY 2023-24
Section 32AD of Income Tax Act amended by Finance Act. Investment in new plant or machinery in notified backward areas in certain States.
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Section 33 of Income Tax Act for AY 2023-24
Ddevelopment rebate Section 33 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962..
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Section 33A of Income Tax Act for AY 2023-24
Amendment notes on Development allowance section 33A of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 33AB of Income Tax Act for AY 2023-24
Section 33AB of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Tea/ Coffee/ Rubber development account.
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Section 33ABA of Income Tax Act for AY 2023-24
Amendments Notes on Site Restoration Fund section 33ABA of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 33AC of Income Tax Act for AY 2023-24
Notes on Reserves for shipping business section 33AC of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 33B of Income Tax Act for AY 2023-24
Updated notes on Rehabilitation allowance section 33B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 34 of Income Tax Act for AY 2023-24
Section 34 of Income Tax Act amended by Finance Act 2022 and Income-tax Rules. Conditions for depreciation allowance and development rebate.
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Section 34A of Income Tax Act for AY 2023-24
Notes on section 34A of Income Tax Act and Rules amended by Finance Act 2022. Restriction on unabsorbed depreciation/ investment allowance.