manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity ... Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980; (e) "unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm
electricity but shall not include business of— (i) development of computer software in any form or in any media; or (ii) mining ... depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing
Section 9 in The Income Tax Act, 2025
9. Income deemed to accrue or arise
Section 207 in The Income Tax Act, 2025
207. Tax on dividends, royalty and fees
Section 261 in The Income Tax Act, 2025
261. Interpretation. For the purposes of this
Section 194 in The Income Tax Act, 2025
194. Tax on certain incomes. (1) Irrespective
Section 163 in The Income Tax Act, 2025
163. Meaning of international transaction. (1) For
Section 193 in The Income Tax Act, 2025
193. Tax on income from Global Depository
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
