Category: Income Tax
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Section 35 of Income Tax Act for AY 2023-24
Notes on expenditure on scientific research section 35 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 35A of Income Tax Act for AY 2023-24
Section 35A of Income Tax Act 1961 amended by Finance Act 2022 & Income-tax Rules. Expenditure on acquisition of patent rights or copyrights.
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Section 35AB of Income Tax Act for AY 2023-24
Updated notes on expenditure on know-how section 35AB of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
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Section 35ABA of Income Tax Act for AY 2023-24
Section 35ABA of Income Tax Act amended by Finance Act and Rules. Exp. for obtaining right to use spectrum for telecommunication services.
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Section 35ABB of Income Tax Act for AY 2023-24
Section 35ABB of Income Tax Act amended by Finance Act and Rules. Expenditure for obtaining licence to operate telecommunication services.
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Section 35AC of Income Tax Act for AY 2023-24
Section 35AC of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules. Expenditure on eligible projects or schemes.
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Section 35AD of Income Tax Act for AY 2023-24
Notes on section 35AD of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Deduction for expense on specified business.
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Section 35CCA of Income Tax Act for AY 2023-24
Section 35CCA of Income Tax Act amended by Finance Act. Payment to associations/ institutions for carrying out rural development programmes.
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Section 35CCB of Income Tax Act for AY 2023-24
Section 35CCB of Income Tax Act. Payment to associations and institutions for carrying out programmes of conservation of natural resources
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Section 35CCC of Income Tax Act for AY 2023-24
Section 35CCC of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Expenditure on agricultural extension project.
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Section 35CCD of Income Tax Act for AY 2023-24
Section 35CCD of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Expenditure on skill development project.
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Section 35D of Income Tax Act for AY 2023-24
Section 35D of Income Tax Act 1961 amended by the Finance Act 2022 and Income-tax Rules, 1962. Amortisation of certain preliminary expenses.