Sec 32AC of Income Tax Act 1961-Investment in new plant or machinery Section 32AC(1) of Income Tax Act 1961 Where […]
Section 32AB of Income Tax Act 1961
Section 32AB of Income Tax Act 1961-Investment deposit account Section 32AB(1) of Income Tax Act 1961 Subject to the other […]
Section 32A of Income Tax Act 1961
Section 32A of Income Tax Act 1961-Investment allowance Section 32A(1) of Income Tax Act 1961 In respect of a ship […]
Section 32 of Income Tax Act 1961
Section 32 of Income Tax Act 1961-Depreciation Section 32(1) of Income Tax Act 1961 In respect of depreciation of— (i) […]
Section 31 of Income Tax Act 1961
Section 31 of Income Tax Act 1961-Repairs and insurance of machinery, plant and furniture In respect of repairs and insurance […]
Section 30 of Income Tax Act 1961
Section 30 of Income Tax Act 1961-Rent, rates, taxes, repairs and insurance for buildings In respect of rent, rates, taxes, […]
Section 29 of Income Tax Act 1961
Section 29 of Income Tax Act 1961-Income from profits and gains of business or profession, how computed The income referred […]
Section 28 of Income Tax Act 1961
Section 28 of Income Tax Act 1961-Profits and gains of business or profession The following income shall be chargeable to […]
Section 27 of Income Tax Act 1961
Section 27 of Income Tax Act 1961-“Owner of house property”, “annual charge”, etc., defined For the purposes of sections 22 to 26— (i) […]
Section 26 of Income Tax Act 1961
Section 26 of Income Tax Act 1961-Property owned by co-owners Where property consisting of buildings or buildings and lands appurtenant […]