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Income_tax_2025

Section / Rule Number Content


26. Income under head “Profits and gains of business or profession”.
27. Manner of computing profits and gains of business or profession.
28. Rent, rates, taxes, repairs and insurance.
29. Deductions related to employee welfare.
30. Deduction on certain premium.
31. Deduction for bad debt and provision for bad and doubtful debt.
32. Other deductions
33. Deduction for Depreciation
34. General conditions for allowable deductions.
35. Amounts not deductible in certain circumstances.
36. Expenses or payments not deductible in certain circumstances.
37. Certain deductions allowed on actual payment basis only.
38. Certain sums deemed as profits and gains of business or profession.
39. Computation of actual cost.
40. Special provision for computation of cost of acquisition of certain assets
41. Written down value of depreciable asset
42. Capitalising impact of foreign exchange fluctuation
43.Taxation of foreign exchange fluctuation
44. Amortisation of certain preliminary expenses.
45. Expenditure on scientific research
Capital expenditure of specified business.
Expenditure on agricultural extension project and skill development project.
Tea development account, coffee development account and rubber development account.
Site Restoration Fund
Special provision in case of trade, profession or similar association.
Amortisation of expenditure for prospecting certain minerals.
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
Full value of consideration for transfer of assets other than capital assets in certain cases.
Business of prospecting for mineral oils.
Insurance business
Special provision in case of interest income of specified financial institutions.
Revenue recognition for construction and service contracts.
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
Computation of royalty and fee for technical services in hands of non- residents.
Deduction of head office expenditure in case of non- residents.
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- residents.
Maintenance of books of account.
Tax audit.
Special provision for computing deductions in case of business reorganisation of co-operative banks.
Interpretation for purposes of section 64
Interpretation
Proof of entries in records or documents.

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