Profits and Gains of Business or Profession ( Section 28 to 44D)
(Graphical Table Presentation) |
Section 28 : 'Charges' under the head ' Profits and Gains of Business or Profession' |
![Section 28 : 'Charges' under the head ' Profits and Gains of Business or Profession'](../../Images/Graphical-ITAX/Business-Profession/1-Section 28 - Charges under the head Profits and Gains of Business or Profession.jpg) |
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Section - 30 : Rent, Rates, and Taxes of Premises Vs. Section - 31 : Insurance, Repairs of Plant, Machinery & Furniture (PMF) |
![Section - 30 : Rent, Rates, and Taxes of Premises Vs. Section - 31 : Insurance, Repairs of Plant, Machinery & Furniture (PMF)](../../Images/Graphical-ITAX/Business-Profession/2-Section-30 and 31.jpg) |
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Section - 36(1) : Amount Expressly Allowed as Deduction |
![Section - 36(1) : Amount Expressly Allowed as Deduction](../../Images/Graphical-ITAX/Business-Profession/3-Section - 36(1) - Amount Expressly Allowed as Deduction.jpg) |
Section - 35 : Expenditure on Scientific Research |
![Specified Employee Vs. Non Specified Employee](../../Images/Graphical-ITAX/Business-Profession/4-Section - 35 - Expenditure on Scientific Research.jpg) |
Section - 35D : Amortisation of Preliminary Expenses |
![Section - 35D : Amortisation of Preliminary Expenses](../../Images/Graphical-ITAX/Business-Profession/5-Section - 35D - Amortisation of Preliminary Expenses.jpg) |
Section - 37 : General Deduction |
![Section - 37 : General Deduction](../../Images/Graphical-ITAX/Business-Profession/6-Section - 37 - General Deduction.jpg) |
Section 40A(2) : Unreasonable payment to Relatives/ Substantial interest |
![Section 40A(2) : Unreasonable payment to Relatives/ Substantial interest](../../Images/Graphical-ITAX/Business-Profession/7-Section 40A(2) Unreasonable payment to Relatives-Substantial interest.jpg) |
Section 40A(3) : Cash Expenditure |
![Section 40A(3) : Cash Expenditure](../../Images/Graphical-ITAX/Business-Profession/8-Section 40A(3) Cash Expenditure.jpg) |
Section 43B : Certain Expenses Deduction Allowed on actual payment basis |
![Section 43B : Certain Expenses Deduction Allowed on actual payment basis](../../Images/Graphical-ITAX/Business-Profession/9-Section 43B Certain Expenses Deduction Allowed on actual payment basis.jpg) |
Section - 44AD, 44ADA & 44AE. : Presumptive Basis of Taxation |
![Section - 44AD, 44ADA & 44AE. : Presumptive Basis of Taxation](../../Images/Graphical-ITAX/Business-Profession/10-Section- 44AD-44ADA-44AE-Presumptive Basis of Taxation.jpg) |
Section 44AB : Compulsory Tax Audit |
![Section 44AB : Compulsory Tax Audit](../../Images/Graphical-ITAX/Business-Profession/11-Section 44AB Compulsory Tax Audit.jpg) |
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