Description Contents at a glance Bharat? Preface to the Second Edition About the Author About the Book Acknowledgments Detailed Contents Table of Cases 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) SUBJECT INDEX
