Bharat Business Exemptions, Expenditure & Deductions By R.P. Garg Edition April 2023

Bharat Business Exemptions Expenditure & Deductions By R.P. Garg

Bharat Business Exemptions Expenditure & Deductions By R.P. Garg

About Business Exemptions, Expenditure & Deductions

Chapter 1    Introduction

Chapter 2    Exemptions at threshold

Chapter 3    Business Income (Section 28)

Chapter 4    Business Income – Computation (Section 29)

Chapter 5    Rent, rates, taxes, repair, insurance for premises (Section 30)

Chapter 6    Repairs and insurance of machinery, plant or furniture (Section 31)

Chapter 7    Depreciation (Section 32)

Chapter 8    Development/Investment allowances

Chapter 9    Weighted deductions and amortisations (Section 35, 35A to 35E)

Chapter 10  Other deductions (Section 36)

Chapter 11  General deductions (Section 37)

Chapter 12  Partly business deductions (Sections 38-40A & 43B)

Chapter 13  Remission/cessation of allowed deductions (Section 41)

Chapter 14  Special deductions for oil business (Section 42)

Chapter 15  Definitions of terms (Section 43, 43A, 43C & 43D)

Chapter 16  Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)

Chapter 17  Accounts and audit (Sections 44AA-44AB)

Chapter 18  Set off, or carry forward allowances (Sections 70 to 80)

Chapter 19  Deductions from income (Chapter VIA: Sections 80A to 80U)