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Income_tax_2025

Section / Rule Number Content


47. Expenditure on agricultural extension project and skill development project.
48. Tea development account, coffee development account and rubber development account.
49. Site Restoration Fund
50. Special provision in case of trade, profession or similar association.
51. Amortisation of expenditure for prospecting certain minerals.
52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
53. Full value of consideration for transfer of assets other than capital assets in certain cases.
54. Business of prospecting for mineral oils.
55. Insurance business
56. Special provision in case of interest income of specified financial institutions.
57. Revenue recognition for construction and service contracts.
58. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
59. Computation of royalty and fee for technical services in hands of non- residents.
60. Deduction of head office expenditure in case of non- residents.
61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- residents.
62. Maintenance of books of account.
63. Tax audit.
64. Special provision for computing deductions in case of business reorganisation of co-operative banks.
65. Interpretation for purposes of section 64
66. Interpretation
27. Manner of computing profits and gains of business or profession.
28. Rent, rates, taxes, repairs and insurance.
29. Deductions related to employee welfare.
30. Deduction on certain premium.