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Income_tax_2025

Section / Rule Number Content


13. Heads of income.
14. Income not forming part of total income and expenditure in relation to such income.
15. Salaries
16. Income from Salary.
17. Perquisite.
18. Profits in lieu
19. Deductions from salaries.
20. Income from house property
21. Determination of annual value.
22. Deductions from income from house property
23. Arrears of rent and unrealised rent received subsequently.
24. Property owned by co-owners.
25. Interpretation
26. Income under head “Profits and gains of business or profession
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
31. Deduction for bad debt and provision for bad and doubtful debt.
34. General conditions for allowable deductions
32. Other deductions
33. Deduction for Depreciation
35. Amounts not deductible in certain circumstances
36. Expenses or payments not deductible in certain circumstances.
37. Certain deductions allowed on actual payment basis only.
38. Certain sums deemed as profits and gains of business or profession.
39. Computation of actual cost.
40. Special provision for computation of cost of acquisition of certain assets
41. Written down value of depreciable asset.
42. Capitalising impact of foreign exchange fluctuation
43. Taxation of foreign exchange fluctuation
44. Amortisation of certain preliminary expenses.
45.
46.
47.
48.
49.
50.

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