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13. Heads of income.
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14. Income not forming part of total income and expenditure in relation to such income.
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15. Salaries
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16. Income from Salary.
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17. Perquisite.
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18. Profits in lieu
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19. Deductions from salaries.
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20. Income from house property
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21. Determination of annual value.
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22. Deductions from income from house property
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23. Arrears of rent and unrealised rent received subsequently.
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24. Property owned by co-owners.
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25. Interpretation
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26. Income under head “Profits and gains of business or profession
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27. Manner of computing profits and gains of business or profession.
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28. Rent, rates, taxes, repairs and insurance.
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29. Deductions related to employee welfare.
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30. Deduction on certain premium
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31. Deduction for bad debt and provision for bad and doubtful debt.
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34. General conditions for allowable deductions
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32. Other deductions
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33. Deduction for Depreciation
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35. Amounts not deductible in certain circumstances
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36. Expenses or payments not deductible in certain circumstances.
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37. Certain deductions allowed on actual payment basis only.
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38. Certain sums deemed as profits and gains of business or profession.
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39. Computation of actual cost.
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40. Special provision for computation of cost of acquisition of certain assets
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41. Written down value of depreciable asset.
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42. Capitalising impact of foreign exchange fluctuation
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43. Taxation of foreign exchange fluctuation
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44. Amortisation of certain preliminary expenses.
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45. Expenditure on scientific research
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46. Capital expenditure of specified business.
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47. Expenditure on agricultural extension project and skill development project.
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48. Tea development account, coffee development account and rubber development account.
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49. Site Restoration Fund
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50. Special provision in case of trade, profession or similar association.
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51. Amortisation of expenditure for prospecting certain minerals.
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52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
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53. Full value of consideration for transfer of assets other than capital assets in certain cases.
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54. Business of prospecting for mineral oils.
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55. Insurance business
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56. Special provision in case of interest income of specified financial institutions.
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57. Revenue recognition for construction and service contracts.
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58. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
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59. Computation of royalty and fee for technical services in hands of non- residents.
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60. Deduction of head office expenditure in case of non- residents.
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61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- residents.
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62. Maintenance of Books of Account
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63. Tax audit
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64. Special provision for computing deductions in case of business reorganisation of co-operative banks.
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65. Interpretation for purposes of section 64
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66. Interpretation
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67.
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68.
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69.
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70.
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71.
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72.
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73.
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74.
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75.
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76.
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77.
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78.
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79.
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80.
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81.
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82.
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83.
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84.
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85.
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86.
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87.
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88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
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89. Extension of time for acquiring new asset or depositing or investing amount of capital gains.
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90. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
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91. Reference to Valuation Officer
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92. Income from other sources
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93. Deductions
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94. Amount not deductible
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95. Profits Chargeable to Tax
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