Indian income tax act 1961 pdf


indian income tax act 1961 pdf

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Incomes not included in total income 10-A.
Transfer irrevocable for a specified period.Chapter xiifa (Sections 115UA special provisions coc hacks no survey no relating to business trusts.Set off of loss from one head against income from another 71-A.Special provision for computing profits and gains of the business of operation of aircraft in the case of nonresidents 44-BBB.Income of individual to include income of spouse, minor child, etc.Previous year defined.Heads of income 14-A.Method of computing a members share in income of association of persons or body of individuals.Maintenance of accounts by certain persons carrying on empires dawn of the modern world on mac profession or business 44-AB.
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.
Audit of accounts of certain persons carrying on business or profession 44-AC.
Section 44: Insurance business Section 44A: Special provision for deduction in the case of trade, professional or similar association Section 44AA: Maintenance of accounts by certain persons carrying on profession or business Section 44AB: Audit of accounts of certain persons carrying on business or profession.Deduction in respect of expenditure on specified business 35-B.Chapter xiie (Sections 115R-115T Special provisions relating to tax on distributed income.Capital gain on transfer of long-term capital assets not to be charged in certain cases 54-EC.Chapter xiig (Sections 115V-115VZC Special provisions relating to income of shipping companies.Capital gains on distribution of assets by companies in liquidation 46-A.


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