v 1.
1. Rent, Rates, Taxes, Repairs and Insurance for Buildings—Section 30;
2. Repairs and Insurance of Machinery, Plant and Furniture—Section 31;
3. Bonus or Commission to Employees—Section 36(1)(ii);
4. Interest on Borrowed Capital—Section 36(1)(iii);
5. Employer's Contributions to Provident Funds—Allowability of—Section 36(1)(iv);
6. Business Expenditure—Principles—Section 37;
7. Business Expenditure—Allowability of—Section 37(1);
8. Expenditure Not Being in the Nature of Capital Expenditure—Allowability of—Tribunal Decisions—Section 37(1);
9. Expenditure Not Being in the Nature of Personal Expenses of the Assessee—Section 37(1);
10. Expenditure Laid Out or Expended—Section 37(1);
11. Laid Out or Expended Provision and Reserve—Section 37(1);
12. Statutory Liability and Contractual Liability—Section 37(1);
13. Laid Out or Expended Liabilities—Other Factors with Regard to Allowability—Section 37(1);
14. Expenditure Incurred Wholly and Exclusively for the Purposes of the Business, etc.—Section 37(1);
15. Expenditure Incurred Wholly and Exclusively for Business Purposes—Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1);
16. Expenditure Incurred Wholly and Exclusively for the Purpose of Business—Not Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1);
17. Commission to Persons Other Than Employees Allowability—Section 37(1);
18. Expenditure on Foreign Tours—Allowability—Section 37(1);
19. Expenditure on Collaboration and Know-How, etc., Agreements—Allowability—Section 37(1);
20. Leases—Allowability—Section 37(1);
21. Litigation Expenses—Allowability—Section 37(1);
22. Payment of Compensation and Damages Compensation—General Allowability—Section 37(1);
23. Penalties and Fines—Allowability—Section 37(1);
24. Salaries and Remuneration, etc.—Allowability—Section 37(1);
25. Taxes Payable—Allowability—Section 37(1);
26. Miscellaneous Cases—Allowability—Section 37(1);
v 2.
27. Certain Types of Business Expenditure—Allowability—Section 37(1);
28. Entertainment, Advertisement, Travelling, Guest Houses, Sales Promotion, etc. Expenditure(s)—Allowability of—Sections 37(2) to 37(5);
29. Amounts Not Deductible—Section 40;
30. Expenses or Payments Not Deductible in Certain Circumstances—Section 40A;
31. Special Provisions Consequential to Changes in Rate of Exchange of Currency—Section 43A;
32. Certain Deductions to be Only on Actual Payment—Section 43B;
33. Special Provision in Case of Income of Public Financial Institutions, Public Companies, etc.—Section 43D;
34. Insurance Business—Section 44;
35. Special Provision for Deduction in the Case of Trade, Professional or Similar Association—Section 44A;
36. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods (Omitted w.e.f. 1-4-1993)—Section 44AC;
37. Special Provision for Computing Profits and Gains of Business [(Between 1-4-1994 and 31-3-2011) of Civil Construction, etc.] [(w.e.f. 1-4-2011) on Presumptive Basis]—Section 44AD;
38. Special Provision for Computing Profits and Gains of Business of Plying, Hiring or Leasing Goods Carriages—Section 44AE;
39. Special Provision for Computing Profits and Gains of Retail Business—Section 44AF;
40. Special Provision for Computing Profits and Gains of Shipping Business in the Case of Non-Residents—Section 44B;
41. Special Provision for Computing Profits and Gains in Connection with the Business of Exploration, etc., of Mineral Oils—Section 44BB;
42. Special Provision for Computing Profits and Gains of the Business of Operation of Aircraft in the Case of Non-Residents—Section 44BBA;
43. Special Provision for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc., in Certain Turnkey Power Projects—Section 44BBB;
44. Deduction of Head Office Expenditure in the Case of Non-Residents—Section 44C;
45. Special Provisions for Computing Income by Way of Royalties, etc., in the Case of Foreign Companies—Section 44D.