Description
Bharat Law House Pvt Ltd Business Exemptions, Expenditure & Deductions 2022 by R P Garg
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 amortizations (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)
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)
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