What are Deductions

Section 30 Expenses of Building

Section 31 Repairs Insurance of Plant and Machinery and Furniture

Section 35 Expenditure on Scientfic Research etc Amendment

Section 35 Expenditure on In-house Research Amendment

Section 35AC Expenditure on Eligible Projects & Schemes Amendment

Section 35CCA Rural Development Programmes

Section 35 CCC Expenditure on Agriculture Extension Project Amendment

Section 35 CCD Expenditure on Skill Development Project Amendment

Section 35D Expenditure on Preliminary Expenses

Section 35 DD Expenditure on Amalgamation/ Demerger

Section 35DDA Expenditure on Voluntary Retirement Scheme (VRS)

Section 36(1) Other Deductions Amendment

Section 37(1) General Deduction

Section 37(2B) Advertisement in Political Parties Pamphlet/Brochure etc

Section 38-Assets Partly Used for Business

Expenses Not Deductible You are here

Section 40(a) Certain Expense Disallowed

Comparison of Section 35AC, 35CCA, 35CCC and 35CCD

New Section 35ABA Spectrum Fees Similar to Section 35ABB

Section 40A Certain Expense Disallowed Amendment

Section 43B Certain Deductions Only if Amt paid