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 assessee,— (a) the deduction under sub-clause (i) of clause (a) of section 30, in 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 36 and not being in the nature of capital expenditure or personal expenses of the […]
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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 of the matters dealt with therein, in computing the income referred to in section 28— […]
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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 company) who is resident in India, is engaged in any operations relating to prospecting for, […]
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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 payment of any sum to an employee in connection with his voluntary retirement, in accordance […]
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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 the 1st day of April, 1999, wholly and exclusively for the purposes of amalgamation or […]
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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 company) who is resident in India, incurs, after the 31st day of March, 1970, any […]
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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 cost of any land or building) on any skill development project notified by the Board […]
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