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Section 10B in The Income Tax Act, 1961 10B. [ Special provisions in respect of newly

Section 10A in The Income Tax Act, 1961 10A. [ Special provision 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

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

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

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

Section 9 in The Income Tax Act, 1961 9. Income deemed to accrue or arise

clause (b) shall not include business of, - (i) development of computer software in any form or in any media; (ii) mining; (iii) conversion ... this behalf; and (c) the total income of the company has been computed, - (i) without any deduction under the provisions of section 10AA

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act