Bharat Business Exemptions, Expenditure & Deductions by RP Garg – 1st Edition 2022

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, 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)

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)

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

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