February 28, 2018

Section – 80HHF : Deduction in respect of profits and gains from export or transfer of film software, etc.

80HHF. (1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of export or transfer by any […]
February 28, 2018

Section – 80HHE : Deduction in respect of profits from export of computer software, etc.

80HHE. (1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of,— (i) export out of India […]
February 28, 2018

Section – 80HHD : Deduction in respect of earnings in convertible foreign exchange

80HHD. (1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of a hotel or of a […]
February 28, 2018

Section – 80HHC : Deduction in respect of profits retained for export business

80HHC. (1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of export out of India of […]
February 28, 2018

Section – 80HHBA : Deduction in respect of profits and gains from housing projects in certain cases

80HHBA. (1) Where the gross total income of an assessee being an Indian company or a person (other than a company) who is a resident in India includes any profits […]
February 28, 2018

Section – 80HHB : Deduction in respect of profits and gains from projects outside India

80HHB. (1) Where the gross total income of an assessee being an Indian company or a person (other than a company) who is resident in India includes any profits and […]
February 28, 2018

Section – 80HHA : Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas

80HHA. (1) Where the gross total income of an assessee includes any profits and gains derived from a small-scale industrial undertaking to which this section applies, there shall, in accordance […]
February 28, 2018

Section – 80HH : Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas

80HH. (1) Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking, or the business of a hotel, to which this section […]
February 28, 2018

Section – 80H : Deduction in case of new industrial undertakings employing displaced persons, etc.

80H. [Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Originally, it was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]
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