February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 39 : Managing agency commission

39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4- 1989.]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 38 : Building, etc., partly used for business, etc., or not exclusively so used

38. (1) Where a part of any premises is used as dwelling house by the […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 37 : General

937. (1) Any expenditure (not being expenditure of the nature described in sections 30 to […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 36 : Other deductions

36. (1) The deductions provided for in the following clauses shall be allowed in respect […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35E : Deduction for expenditure on prospecting, etc., for certain minerals

35E. (1) Where an assessee, being an Indian company or a person (other than a […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme

35DDA. (1) Where an assessee incurs any expenditure in any previous year by way of […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35DD : Amortisation of expenditure in case of amalgamation or demerger

35DD. (1) Where an assessee, being an Indian company, incurs any expenditure, on or after […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35D : Amortisation of certain preliminary expenses

35D. (1) Where an assessee, being an Indian company or a person (other than a […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35CCD : Expenditure on skill development project

35CCD. (1) Where a company incurs any expenditure (not being expenditure in the nature of […]
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