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1.1. Sec. 2(26) : Definition Of An Indian Company
1.2. Sec. 2(23A) : Definition Of A Foreign Company
1.3. Definition Of A Domestic Company
1.4. Sec.2(18): Company Of Substantially Interest To The Public
1.5. Corporate Tax Rates
1.6. Computation Of Tax
1.7. Gross Total Income
1.8. Allowable Deductions
1.9. Tax Rebates Available For Corporate Tax
1.10. Payment Of Tax
1.11. Advance Tax Payment
1.12.Filing Of Income Tax Returns
1.13.Forms For Filing Corporate Tax
4.1. Sec. 30 : Rent, Rates, Taxes, Repairs & Insurance Of Buildings Used For Business
4.2. Sec. 31 : Repairs & Insurance Of Plant, Machinery & Furniture
4.3. Sec. 32 : Depreciation
4.4. Sec. 36(1)(i) : Insurance Of Stock
4.5. Sec. 36(1)(ib) : Insurance Premium On The Health Of Employees
4.6. Sec. 36(1)(ii) : Bonus Or Commission Paid To Employees
4.7. Sec. 36(1)(iii) : Interest Paid On Borrowed Capital For The Purpose Of Business Or Profession
4.8. Sec. 36(1)(iv) : Employer’s Contribution Towards Recognized Provident Fund Or An Approved Superannuation Fund.
4.9. Sec. 36(1)(v) : Employer’s Contribution Paid Towards An Approved Gratuity Fund
4.10.Sec.36(1)(va)]: Employee’s Contribution Towards Staff Welfare Scheme.
4.11.Sec.36(1)(vii)]: Bad Debts
4.12. Sec.36(1)(ix)]: Family Planning Expenditure Incurred By Company
4.13.Sec.36(1)(xii) : Banking Cash Transaction Tax (BCTT)
4.14. Sec. 37 :General Deduction
4.15. Loss arising due to Business
4.16. Penalty For Any Breach Of Law
8.1. Sec. 40 A :Non-Deductible Expenses or Payments
8.2. Sec.40A(2)(a) :Payment Made to Relatives
8.3. Sec.40A(3) :Cash Expenditure
8.4. Sec. 43 B :Certain Expenses Allowed as Deduction only on Payment
9.1. Introduction
9.2. Provisions Of Minimum Alternative Tax On Companies (Mat) [Section 15 JA]
9.3. Tax Credit In Respect Of Tax Paid Under Mat [Section 115JAA]
9.4. [Seci1on 115JB] : Special Provision For Payment Of Tax By Certain Companies (MAT)
9.5. Tax On Distributed Profits
10.1. Business Loss [Section 72 (1)].
10.2. Loss of speculation business.
10.3. Loss under the head capital gains
10.4. Loss under the head ‘Other Sources’ [Section 74A (3)).
10.5. Carry forward and Set-off Loses of Certain Companies [Section 79]
10.6. Order In Which Current And Brought Forward Losses Are To Be Adjusted
10.7. Losses in Case of Succession of Business or Profession
10.8. Provisions relating to carry forward and set-off accumulated loss and unabsorbed depreciation in certain cases of amalgamation [Section 72 (A)]
10.9. Carry forward and Set-off Lossess of Certain Companies [Section 79]
10.10. Provisions relating to carry forward and set off of accumulated losses and unabsorbed depreciation on amalgamation and demerger [Section 72A]
10.11. Filling of Return of Loss [Sec. 80]
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