rmiglani.com


Login Get In Touch


	Home About Us Team Services Certification Management Services Company Law Matters Financial & Taxation Capital Market Consultants Compliance Services Representation Services Advisory Services Knowledge Bank Calculators GST MRP Calculator GST Rate Calculator GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Income Tax 2025 Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 Company Secretaries Act, 1980 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms Accounts and Records GST Forms Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Query Careers Admin Login Email Login Time Sheet Contact Us

Income_tax_2025

Section / Rule Number Content


13. Heads of income.
14. Income not forming part of total income and expenditure in relation to such income.
15. Salaries
16. Income from Salary.
17. Perquisite.
18. Profits in lieu
19. Deductions from salaries.
20. Income from house property
21. Determination of annual value.
22. Deductions from income from house property
23. Arrears of rent and unrealised rent received subsequently.
24. Property owned by co-owners.
25. Interpretation
26. Income under head “Profits and gains of business or profession
27. Manner of computing profits and gains of business or profession.
28. Rent, rates, taxes, repairs and insurance.
29. Deductions related to employee welfare.
30. Deduction on certain premium
31. Deduction for bad debt and provision for bad and doubtful debt.
34. General conditions for allowable deductions
32. Other deductions
33. Deduction for Depreciation
35. Amounts not deductible in certain circumstances
36. Expenses or payments not deductible in certain circumstances.
37. Certain deductions allowed on actual payment basis only.
38. Certain sums deemed as profits and gains of business or profession.
39. Computation of actual cost.
40. Special provision for computation of cost of acquisition of certain assets
41. Written down value of depreciable asset.
42. Capitalising impact of foreign exchange fluctuation
43. Taxation of foreign exchange fluctuation
44. Amortisation of certain preliminary expenses.
45. Expenditure on scientific research
46. Capital expenditure of specified business.
47. Expenditure on agricultural extension project and skill development project.
48. Tea development account, coffee development account and rubber development account.
49. Site Restoration Fund
50. Special provision in case of trade, profession or similar association.
51. Amortisation of expenditure for prospecting certain minerals.
52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
53. Full value of consideration for transfer of assets other than capital assets in certain cases.
54. Business of prospecting for mineral oils.
55. Insurance business
56. Special provision in case of interest income of specified financial institutions.
57. Revenue recognition for construction and service contracts.
58. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
59. Computation of royalty and fee for technical services in hands of non- residents.
60. Deduction of head office expenditure in case of non- residents.
61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- residents.
62. Maintenance of Books of Account
63. Tax audit
64. Special provision for computing deductions in case of business reorganisation of co-operative banks.
65. Interpretation for purposes of section 64
66. Interpretation
67. Capital gains
68. Capital gains on distribution of assets by companies in liquidation.
69. Capital gains on purchase by company of its own shares or other specified securities.
70. Transactions not regarded as transfer.
71. Withdrawal of exem[ption in certain cases.
72. Mode of computation of capital gains.
73. Cost with reference to certain modes of acquisition.
74. Special provision for computation of capital gains in case of depreciable assets
75. Special provision for cost of acquisition in case of depreciable asset.
76. Special provision for computation of capital gains in case of Market Linked Debenture.
77. Special provision for computation of capital gains in case of slump sale.
78. Special provision for full value of consideration in certain cases
79. Special provision for full value of consideration for transfer of share other than quoted share.
80. Fair market value deemed to be full value of consideration in certain cases.
81. Advance money received
82. Profit on sale of property used for residence.
83. Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
84. Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.
85. Capital gains not to be charged on investment in certain bonds.
86. Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
87. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
89. Extension of time for acquiring new asset or depositing or investing amount of capital gains.
90. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
91. Reference to Valuation Officer
92. Income from other sources
93. Deductions
94. Amount not deductible
95. Profits Chargeable to Tax
Omitted

Certification

We undertaking various certification assignments as required under various corporate laws including companies act such as compliance certificate,e-forms certification,.listing agreement which stock exchanges,clause 47C certificate,share capital audit.

Management Services

Conceptulisation, Identification & Crystallization of Business Enterprise including incorporation thereof, such as Company, LLP, Firm etc, Accounting Manual Designing, System Development & Implementation.

Company Law Matters

Getting Companies registered with the Registrar of companie Delhi and Haryana, Maintaining necessary records and registers as required under the Act, Preparing and filing necessary documents including annual Reports etc, with Registrar of Companies.

Financial & Taxation Services

Tax Planning & Consultancy, Income Tax Returns, Assessment, Refunds, Appeals, PAN, TDS Returns, Outsourcing of TDS Records, Returns and compliances, Service Tax Registration, Returns, Assessment & Appeals, Sales Tax Registration, Returns, Assessment & Appeals, Transfer pricing audit and Form 3CEB preparation & filing.

Capital Market Consultants / Share Market

Planning for Future Public Issues, Public Issues - Listing of Shares, Delisting of Shares, All Stock Exchange Matters, All SEBI related Matters.

Compliance Services

Filing/e-filing of various Forms/Returns/Petitions under Companies Act, Income Tax Act, CST/VAT Act & Service Tax Act, Maintenance of Statutory Registers/Records, Compliance of applicable laws and regulations.

Representation Services

We deal with matters required to be represented before the various Authorities such as Company Law Board, Registrar of Companies, Regional Director, Official Liquidator, Stock Exchanges, the Securities and Exchange Board of India, Income Tax Authorities, Commercial Tax Authorities, Appellate Authorities, Tribunals, Quasi Judicial Bodies.

Advisory Services

Companies Act, Income Tax & Wealth Tax, CST/VAT Laws, Service Tax, SEBI Takeover Code, Listing Agreement with Stock Exchanges, Corporate Governance, Corporate Restructuring including merger/demerger, Finance & Finance Restructuring, Accounts, Limited Liability Partnership, FEMA, Corporate Social Responsibility.

200635 Times Visited

Login

Certification

Management Services

Company Law Matters

Financial & Taxation Services

Capital Market Consultants / Share Market

Compliance Services

Representation Services

Advisory Services

Quick Links

Useful Links

Follow Us

Login | Email Login | Time Sheet

© All Rights Reserved By R Miglani & Co