Section - 35CCC, Income-tax Act, 1961 Expenditure on agricultural extension project. 35CCC. (1) Where an assessee incurs any expenditure on agricultural extension project notified by the Board in this behalf in accordance with the guidelines as may be prescribed45, then, there shall be allowed a deduction of a sum equal to one and one-half times of…...
Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. Section – 35CCB, Income-tax Act, 1961
Section - 35CCB, Income-tax Act, 1961 Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. 35CCB. (1) Where an assessee incurs any expenditure on or before the 31st day of March, 2002 by way of payment of any sum— (a) to an association or institution, which has…...
Rural development allowance. Section – 35CC, Income-tax Act, 1961, Section – 35CCA, Income-tax Act, 1961,
Section - 35CC, Income-tax Act, 1961 Rural development allowance. 35CC. Section - 35CCA, Income-tax Act, 1961 Expenditure by way of payment…...
Export markets development allowance. Section – 35B, Income-tax Act, 1961, Section – 35C, Income-tax Act, 1961
Section - 35B, Income-tax Act, 1961 Export markets development allowance. 35B. Section - 35C, Income-tax Act, 1961 Agricultural development allowance. 35C. [Omitted by the…...
Deduction in respect of expenditure on specified business. Section – 35AD, Income-tax Act, 1961
Section - 35AD, Income-tax Act, 1961 Deduction in respect of expenditure on specified business. 35AD. (1) An assessee shall 32 be allowed a deduction in respect of the whole of any expenditure of capital nature incurred, wholly and exclusively, for the purposes of any specified business carried on by him during the previous year…...
Expenditure on eligible projects or schemes. Section – 35AC, Income-tax Act, 1961
Section - 35AC, Income-tax Act, 1961 Expenditure on eligible projects or schemes.22 35AC. (1) Where an assessee incurs any expenditure by way of payment of any sum to a public sector company or a local authority or to an association or institution approved23 by the National Committee for carrying out any eligible project or scheme, the assessee…...
Expenditure for obtaining licence to operate telecommunication services. Section – 35ABB, Income-tax Act, 1961
Section - 35ABB, Income-tax Act, 1961 Expenditure for obtaining licence to operate telecommunication services. 35ABB. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to operate telecommunication services either before the commencement of the business to operate telecommunication services or thereafter at any time during any previous…...
Expenditure for obtaining right to use spectrum for telecommunication services. Section – 35ABA, Income-tax Act, 1961
Section - 35ABA, Income-tax Act, 1961 Expenditure for obtaining right to use spectrum for telecommunication services. 35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to use spectrum for telecommunication services either before the commencement of the business or thereafter at any time during any previous…...
Expenditure on know-how. Section – 35AB, Income-tax Act, 1961
Section - 35AB, Income-tax Act, 1961 Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section (2), where the assessee has paid in any previous year relevant to the assessment year commencing on or before the 1st day of April, 1998 any lump sum consideration for acquiring any know-how for use for the purposes of…...
Expenditure on acquisition of patent rights or copyrights. Section – 35A, Income-tax Act, 1961
Section - 35A, Income-tax Act, 1961 Expenditure on acquisition of patent rights or copyrights. 35A. (1) In respect of any expenditure of a capital nature incurred after the 28th day of February, 1966 but before the 1st day of April, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section, referred to as…...