Section 10A in The Income Tax Act, 1961
10A. [ Special provision in respect of newly
Section 10B in The Income Tax Act, 1961
10B. [ Special provisions in respect of newly
Section 10AA in The Income Tax Act, 1961
10AA. [ Special provisions in respect of newly
Section 80HHE in The Income Tax Act, 1961
80HHE. [ Deduction in respect of profits from
Section 4 in Finance Act, 2012
4. Amendment of section 9.
- In section 9 of
guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant ... Official Gazette, the new asset shall include computers or computer software
Section 129 in Income Tax Rules, 1962
129. [ Form of application under section 270AA. [Rule
Section 9 in The Income Tax Act, 2025
9. Income deemed to accrue or arise
guest house; (c) any office appliances including computers or computer software; (d) any vehicle; or (e) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains
guest house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains