Deductions from salaries. 16. The income chargeable under the head "Salaries" shall…
Continue Reading +A. Salaries Salaries. 15. The following income shall be chargeable to income-tax under …
Continue Reading +Expenditure incurred in relation to income not includible in total income. 14A. (1) For the p…
Continue Reading +CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise p…
Continue Reading +Special provisions relating to voluntary contributions received by electoral trust. 13B. Any …
Continue Reading +Special provision relating to incomes of political parties. 13A. Any income of a political pa…
Continue Reading +Section 11 not to apply in certain cases. 13. (1) Nothing contained in section 11 or section …
Continue Reading +Procedure for registration. 12AA. (1) The Principal Commissioner or Commissioner, on receipt of…
Continue Reading +Conditions for applicability of sections 11 and 12. 12A. (1) The provisions of section 11 a…
Continue Reading +Income of trusts or institutions from contributions. 12. (1) Any voluntary contributions rec…
Continue Reading +Income from property held for charitable or religious purposes. 11. (1) Subject to the provisio…
Continue Reading +Special provision in respect of certain industrial undertakings in North- Eastern Region. 10C. …
Continue Reading +Meaning of computer programmes in certain cases. 10BB. The profits and gains derived by a…
Continue Reading +Special provisions in respect of export of certain articles or things. 10BA. (1) Subject t…
Continue Reading +Special provisions in respect of newly established hundred per cent export-oriented undertaking…
Continue Reading +Special provisions in respect of newly established Units in Special Economic Zones. 10AA. …
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