Section 43CB in The Income Tax Act, 1961
43CB. [ Computation of income from construction and service contracts. [Inserted by Finance ... accordance with the income computation and disclosure standards notified under sub-section (2) of section 145: Provided that profits and gains arising from a contract
Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section 33B , Section 34 , Section 34A , Section 35 , Section 35A , Section 35AB , Section ... Section 38 , Section 40 , Section 40A , Section 41 , Section 42 , Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section 43CB , Section
section (2), as per the income computation and disclosure standards notified under section 276(2). (2) For the purposes of sub-section (1), the profits ... nature of interest, dividends or capital gains. [ Similar to Section 43CB from The Income Tax Act, 1961. - Also Refer
Section 15 in The Finance Act, 2018
15. Insertion of new section.
- After section 43CA of the Income-tax Act, the following section shall ... been inserted with effect from the 1st day of April, 2017, namely:- "43CB. Computation of income from construction and service contracts. - (1) The profits
section 43CA.
- In section 43CA of the Income-tax Act, with effect from the 1st day of April, 2019,- (a) in sub-section ... substituted. 15. Insertion of new section.
- After section 43CA of the Income-tax Act, the following section shall be inserted and shall be deemed
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
