Author name: Editorial Team

Section 39 of Income Tax Act 1961-Managing agency commission.  [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]

Section 38 of Income Tax Act 1961-Building, etc., partly used for business, etc., or not exclusively so used. (1) Where

Section 37 of Income Tax Act 1961-General (1) Any expenditure(not being expenditure of the nature described in sections 30 to 36 and not being

Section 36 of Income Tax Act 1961-Other deductions (1) The deductions provided for in the following clauses shall be allowed

Section 35E of Income Tax Act 1961-Deduction for expenditure on prospecting, etc., for certain minerals (1) Where an assessee, being

Section 35DDA of Income Tax Act 1961-Amortisation of expenditure incurred under voluntary retirement scheme (1) Where an assessee incurs any