Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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SECTION( 27. ) "Owner of house property", "annual charge", etc., defined. | |
SECTION( 28. ) Profits and gains of business or profession. | |
SECTION( 29. ) Income from profits and gains of business or profession, how computed. | |
SECTION( 30. ) Rent, rates, taxes, repairs and insurance for buildings. | |
SECTION( 31. ) Repairs and isurance of machinery, plant and furniture. | |
SECTION( 32. ) Depreciation. | |
SECTION( 33. ) Development rebate 2. | |
SECTION( 34. ) Conditions for depreciation allowance and development rebate 4. | |
SECTION( 35. ) Expenditure on scientific research 2. | |
SECTION( 36. ) Other deductions |