Expenditure incurred in relation to income not includible in total income : Section – 14A (1) For the purposes of computing the total income under this Chapter, no deduction shall be […]
Income Tax 2019 - 557. page
Income Tax as Amended by Finance Act 2018
Heads of income.
Heads of income : Section – 14, Save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of total income, be […]
Special provisions relating to voluntary contributions received by electoral trust
Special provisions relating to voluntary contributions received by electoral trust : Section – 13B, Any voluntary contributions received by an electoral trust shall not be included in the total income of […]
Special provision relating to incomes of political parties
Special provision relating to incomes of political parties : Section – 13A .Any income of a political party which is chargeable under the head “Income from house property” or “Income […]
Section 11 not to apply in certain cases
Section 11 not to apply in certain cases : Section – 13, (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year […]
Procedure for registration
Procedure for registration : Section – 12AA, (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or […]
Conditions for applicability of sections 11 and 12
Conditions for applicability of sections 11 and 12 The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— […]
Income of trusts or institutions from contributions
Income of trusts or institutions from contributions Section – 12, (1) Any voluntary contributions received by a trust created wholly for chari- table or religious purposes or by an institution established […]
Income from property held for charitable or religious purposes
Income from property held for charitable or religious purposes : Section – 11 (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total […]
Special provision in respect of certain industrial undertakings in North- Eastern Region
Special provision in respect of certain industrial undertakings in North- Eastern Region Section – 10C. (1) Subject to the provisions of this section, any profits and gains derived by an assessee […]