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Interpretation. Interpretation 08/10/2025
Mode_of_computation_of_capital_gains. Mode of computation of capital gains. 08/10/2025
Interpretation_for_purposes_of_section_64. Interpretation for purposes of section 64 08/10/2025
Deduction_in_respect_of_donations_to_certain_funds,_charitable_institutions,_etc Deduction in respect of donations to certain funds, charitable institutions, etc 08/10/2025
Treatment_of_accumulated_losses_and_unabsorbed_depreciation_in_amalgamation_or_demerger,_etc. 116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. 08/10/2025
Other_deductions 32. Other deductions 08/10/2025
Income_deemed_to_accrue_or_arise_in_India. Income deemed to accrue or arise in India. 08/10/2025
Carry_forward_and_set_off_of_losses_and_unabsorbed_depreciation_in_business_reorganisation_of_co-ope 118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks 08/10/2025
Expenditure_on_scientific_research Expenditure on scientific research 08/10/2025
Deduction_in_respect_of_interest_on_loan_taken_for_higher_education Deduction in respect of interest on loan taken for higher education 08/10/2025
Definitions. Definitions. 08/10/2025
Deduction_in_respect_of_maintenance_including_medical_treatment_of_a_dependant_who_is_a_person_with_ Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability 08/10/2025
Deduction_in_respect_of_employer_and_assesseecontribution_to_pension_scheme_of_Central_Government. Deduction in respect of employer and assesseecontribution to pension scheme of Central Government. 08/10/2025
Deductions_related_to_employee_welfare. 29. Deductions related to employee welfare. 08/10/2025
Incomes_not_to_be_included_in_total_income_of_political_parties_and Incomes not to be included in total income of political parties and 08/10/2025
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