Chapter 1 - Introduction
Chapter 2 - Exemptions at Threshold
Chapter 3 - Business Income (Section 28)
Chapter 4 - Business Income - Computation (Section 29)
Chapter 5 - Rent, rates, taxes, repair, and insurance for premises (Section 30)
Chapter 6 - Repairs and insurance of machinery, plant or furniture (Section 31)
Chapter 7 - Depreciation (Section 32)
Chapter 8 - Development/Investment Allowances
Chapter 9 - Weighted deductions and amortizations (Section 35, 35A to 35E)
Chapter 10 - Other Deductions (Section 36)
Chapter 11 - General Deductions (Section 37)
Chapter 12 - Partly business deductions (Sections 38-40A & 43B)
Chapter 13 - Remission/cessation of allowed deductions (Section 41)
Chapter 14 - Special deductions for oil business (Section 42)
Chapter 15 - Definitions of terms (Section 43, 43A, 43C & 43D)
Chapter 16 - Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)
Chapter 17 - Accounts and Audit (Sections 44AA-44AB)
Chapter 18 - Set off, or carry forward allowances (Sections 70 to 80)
Chapter 19 - Deductions from income (Chapter VIA: Sections 80A to 80U)
SUBJECT INDEX