February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services

35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to use spectrum for telecommunication services either before the commencement of […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35AB : Expenditure on know-how

35AB. (1) Subject to the provisions of sub-section (2), where the assessee has paid in any previous year relevant to the assessment year commencing on or before the 1st day […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35A : Expenditure on acquisition of patent rights or copyrights

35A. (1) In respect of any expenditure of a capital nature incurred after the 28th day of February, 1966 but before the 1st day of April, 1998, on the acquisition […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 35 : Expenditure on scientific research

35. (1) In respect of expenditure on scientific research, the following deductions shall be allowed— (i) any expenditure (not being in the nature of capital expenditure) laid out or expended […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

34A. (1) In computing the profits and gains of the business of a domestic company in relation to the previous year relevant to the assessment year commencing on the 1st […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 34 : Conditions for depreciation allowance and development rebate

34. (1) [***] (2) [***] (3)(a) The deduction referred to in section 33 shall not be allowed unless an amount equal to seventy-five per cent of the development rebate to be […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33B : Rehabilitation allowance

33B. Where the business of any industrial undertaking carried on in India is discontinued in any previous year by reason of extensive damage to, or destruction of, any building, machinery, plant […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33AC : Reserves for shipping business

33AC. (1) In the case of an assessee, being a Government company or a public company formed and registered in India with the main object of carrying on the business […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33ABA : Site Restoration Fund.

33ABA. (1) Where an assessee is carrying on business consisting of the prospecting for, or extraction or production of, petroleum or natural gas or both in India and in relation […]
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