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Read Name Section Definition Cases
Read Indian Income Tax Act 1961  280-O    Cases
Read Indian Income Tax Act 1961  280-P    Cases
Read Indian Income Tax Act 1961  280-Q    Cases
Read Indian Income Tax Act 1961  280-R    Cases
Read Indian Income Tax Act 1961  280-S    Cases
Read Indian Income Tax Act 1961  280-T    Cases
Read Indian Income Tax Act 1961  280-U    Cases
Read Indian Income Tax Act 1961  280-V    Cases
Read Indian Income Tax Act 1961  280-W    Cases
Read Indian Income Tax Act 1961  280-X    Cases
Read Indian Income Tax Act 1961  280-Y    Cases
Read Indian Income Tax Act 1961  280-Z    Cases
Read Indian Income Tax Act 1961  281-A    Cases
Read Indian Income Tax Act 1961  281-B    Cases
Read Indian Income Tax Act 1961  285-A    Cases
Read Indian Income Tax Act 1961  285-B    Cases
Read Indian Income Tax Act 1961  287-A    Cases
Read Indian Income Tax Act 1961  288-A    Cases
Read Indian Income Tax Act 1961  288-B    Cases
Read Indian Income Tax Act 1961  292-A    Cases
Read Indian Income Tax Act 1961  292-B    Cases
Read Indian Income Tax Act 1961  293-A    Cases
Read Indian Income Tax Act 1961  293-B    Cases
Read Indian Income Tax Act 1961  294-A    Cases
Read Indian Income Tax Act 1961  32-AB   Investment deposit account   Cases
Read Indian Income Tax Act 1961  33-AB   Tea development account   Cases
Read Indian Income Tax Act 1961  33-AC   Reserves for shipping business   Cases
Read Indian Income Tax Act 1961  35-AB   Expenditure on know-how   Cases
Read Indian Income Tax Act 1961  35-AC   Expenditure on eligible projects or schemes   Cases
Read Indian Income Tax Act 1961  35-CC   Rural Development Allowance [Omitted by Direct Tax Laws (Amend.) Act, 1987, w.e.f. 1.4.1989]   Cases
Read Indian Income Tax Act 1961  35-DD   Amortisation of expenditure in case of amalgamation or demerger   Cases
Read Indian Income Tax Act 1961  44-AA   Maintenance of accounts by certain persons carrying on profession or business   Cases
Read Indian Income Tax Act 1961  44-AB   Audit of accounts of certain persons carrying on business or profession   Cases
Read Indian Income Tax Act 1961  44-AC   Special provision for computing profits and gains from the business of trading in certain goods [Omitted by the Finance Act, 1992, w.e.f. 1.4.1993]   Cases
Read Indian Income Tax Act 1961  44-AD   Special provision for computing profits and gains of business of civil construction, etc   Cases
Read Indian Income Tax Act 1961  44-AE   Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages   Cases
Read Indian Income Tax Act 1961  44-AF   Special provisions for computing profits and gains of retail business   Cases
Read Indian Income Tax Act 1961  44-BB   Special provision for computing profits and gains in connection with the business of exploration, etc, of mineral oils   Cases
Read Indian Income Tax Act 1961  44-DA   Special provision for computing income by way of royalties, etc, in the case of non-residents   Cases
Read Indian Income Tax Act 1961  54-EA   Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities   Cases
Read Indian Income Tax Act 1961  54-EB   Capital gain on transfer of long-term capital assets not to be charged in certain cases   Cases
Read Indian Income Tax Act 1961  54-EC   Capital gain not to be charged on investment in certain bonds   Cases
Read Indian Income Tax Act 1961  54-ED   Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases   Cases
Read Indian Income Tax Act 1961  80-AA   Computation of deduction under section 80M [Omitted by the Finance Act, w.e.f. 1.4.98]   Cases
Read Indian Income Tax Act 1961  80-AB   Deductions to be made with reference to the income included in the gross total income   Cases
Read Indian Income Tax Act 1961  80-CC   Deduction in respect of investment in certain new shares[Omitted by Finance (No.2) Act, 1996, w.r.e.f 1-4-93]   Cases
Read Indian Income Tax Act 1961  80-DD   Deduction in respect of medical treatment, etc, of handicapped dependants   Cases
Read Indian Income Tax Act 1961  80-FF   Deduction in respect of expenses on higher education in certain cases[Omitted by the Finance (No. 2) Act, 1980, w.e.f. 1-4-86.]   Cases
Read Indian Income Tax Act 1961  80-GG   Deductions in respect of rents paid   Cases
Read Indian Income Tax Act 1961  80-HH   Deduction in respect of export turnover   Cases


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