105F.—(1) Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of ...
Chapter IV(Sections14to59) of the Income Tax Act 1961 deals with the provisions related to computation of total income. Section 43 of IT Act 1961-2023 provides for definitions of certain terms relevant to income from profits and gains of business or profession. ...
Chapter 1 of the Income Tax Act of Taiwan stipulates the businesses on which profits [...] legco.gov.hk 在台灣方面亦有類似的法例,台灣《 所 得 稅 法 》第 一章 第一節 第四條訂明免納所得稅的業務,當中包括“外國國際運輸事業在中華民國境 內之營利事業所得。 legco.gov.hk The term...
Chapter XIV(Sections139to158) of the Income Tax Act 1961 deals with the provisions related to procedure for assessment. Section 143 of IT Act 1961-2022 provides for assessment. Recently, we have discussed in detailsection 142B(Faceless Inquiry or Valuation) of IT Act 1961. ...
SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961A V VishalEmail thisPrint this
Exemption under Section 10 (9) on the income of family members of individuals working in India under the co-operative technical assistance programs If the family member of the individual referred under Sections 10 (8), (8A) and (8B) comes to India with the individual and earns an income ou...
Income-taxAct,1961:Notificationunderundersection2(1A)(c),poviso,clause(ii)(B)and section2(14)(iii)(b);Urbanisationofareas WhereasadraftnotificationwaspublishedbytheCentralGovernmentinexerciseofthepowersconferred byitem(B)ofclause(ii)oftheprovisotosub-clause(c)ofclause(1A),anditem(b)ofsub-clause(...
The Income Tax Act is composed of 23 Chapters, 298 Sections, and further sub-sections. Each of these chapters and sections is designed to deal with the different aspects of taxation. When the Government of India presents a Budget for every financial year in February, it also introduces amendme...
Section 13(7.1) of the Income Tax Act requires, generally speaking, that a taxpayer reduce the capital cost of a fixed asset by the amount of government assistance received by the taxpayer with respect to the asset. In two recent ... Parsons,B Robert - 《Journal of Canadian Petroleum Techn...
This Singapore Act does the following, among other things: 1) authorizes the deduction from income taxes of the delivery and hospitalization expenses incurred with respect to the birth of a legitimate fourth child, up to $3000; 2) authorizes a deduction of payments made to a person's or that...