Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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SECTION( 37 ) General2 | |
SECTION( 38. ) Building, etc., partly used for business, etc., or not exclusively so used | |
SECTION( 39. ) Managing agency commission.-Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1-4-1989.1 | |
SECTION( 40. ) Amounts not deductible | |
SECTION( 41. ) Profits chargeable to tax2 | |
SECTION( 42. ) Special provision for deductions in the case of business for prospecting, etc., for mineral oil | |
SECTION( 43. ) Definitions of certain terms relevant to income from profits and gains of business or profession | |
SECTION( 44. ) Insurance business4 | |
SECTION( 45. ) Capital gains on distribution of assets by companies in liquidation | |
SECTION( 47. ) Transactions not regarded as transfer |