Income of a Venture Capital Fund [Section 10(23FB)]
7.3
Income of an Infrastructure Capital Fund or an Infrastructure Capital Company [Section 10(23G)]
7.4
Section 33 AB: Tea Development Account, Coffee Development Account and Rubber Development Account
7.5
Section 33ABA: Site Restoration Fund
7.6
Amortisation of Telecom License Fee [Sec.35ABB]
7.7
Section 35 D: Amortisation of Preliminary Expenses
7.8
Deduction for Expenditure on Prospecting for Minerals: Section 35E
7.9
Transfer to a Special Reserve [Sec 36(1) (viii)]
7.10
Section 44AD: Special Provisions for Computing Profits and Gains of Business of Civil Construction
7.11
Special Provisions for Computing Profits and Gains of Business of Plying, Hiring, or Leasing Goods Carriages Section 44AE
7.12
Special Provisions for Computing Profits and Gains of Retail Business Section 44AF
7.13
Section 80IA: Deduction in Respect of Profits and Gains from Industries, Undertakings or Enterprises Engaged in Infrastructure Development, Etc.
7.14
Section 80IB: Deduction in Respect of Profits and Gains from Certain Industrial Undertakings other than Infrastructure Development Undertakings
7.15
Section 80 JJA: In Respect of Profits from the Business of Processing of Biodegradable Waste – How to Determine
7.16
Section 80JJAA: In Respect of Employment of New Workmen – How to Determine
7.17
Section 80LA: Deduction in Respect of Certain Incomes of Offshore Banking Units and International Financial Service Centre by the Specific Economic Zone Act, 2005
7.18
Tax Incentives for Shipping Business - Tonnage Tax [Secs.115V to 115VZC]
Tax Planning in Respect of Amalgamation, Merger or Demerger of Companies
10.1
Meaning of Terms as per Tax Law Amalgamation, Demerger
10.2
Income Tax Implications in Case of Amalgamation or Demerger
10.2.1
Section 32: Depreciation
10.2.2
Section 35 DD: Amortisation of Expenditure in the Case of Amalgamation /Demerger
10.2.3
Scientific Research
10.3
Tax Concessions Relating to Transfer of Capital Asset in Case of Amalgamation/Merger /Demerger
10.4
Carry Forward and Set Off of the Accumulated Losses and Unabsorbed Depreciation Allowance in Amalgamation or Demerger, Etc. (Section 72A)
10.4.1
Carry Forward and Set Off of Accumulated Loss and Unabsorbed Depreciation in Case of Amalgamation [Section 72A (1), (2) and (3)]
10.4.2
Carry Forward and Set Off of Accumulated Losses and Unabsorbed Depreciation in Case of Demerger [Sec.72(3)]
10.4.3
Carry Forward and Set Off of Accumulated Losses and Unabsorbed Depreciation in Case of Reorganisation of Business [Section 72 A (6)]
10.5
Provisions Relating to Carry Forward and Set Off of Accumulated Loss and Unabsorbed Depreciation Allowance in the Scheme of Amalgamation of Banking Company in Certain Cases – [Section 72A]
Strategy for Tax Planning Concerning Residential Status
12.3
Interest Income to Non-residents [Sec. 10(4), (4B)]
12.4
Salaries of Other Foreign Citizens
12.5
Income of Foreign Companies Providing Technical Services in Projects Connected with Security of India [Section 10(6C)]
12.6
Section 44B: Special Provisions for Computing Profits and Gains of Shipping Business in the Case of Non-residents
12.7
Provisions Relevant for NRIs - Special Provisions have been Enacted to Determine the Business Income of the NRIs, in Case of Certain Business Activities
12.8
Deduction of Head Office Expenditure in the Case of Non-residents Section 44C
12.9
Special Provision for Computing Income by Way of Royalties, Etc. in the Case of Non-residents–Sec. 44 DA
12.10
Computation of Income and Tax Under Section 115A, 115AB, 115AC, 115AD, 115BBA and 115D
12.11
Taxation of International Transactions [Secs.92 to 92F]
12.12
Computation of Capital Gains in the Case of Non-resident
12.13
Special Provision Relating to Non-residents [secs.115C to 115-I]
12.14
Tax Treaties: - the Elimination of Double Taxation
Chapter I
