Profits and Gains of Business or Profession (PGBP)

Actual Cost of Asset under Section 43(1)

Additional Depreciation under Section 32(1)(iia)

Bad Debts [Sec. 36(1)(vii)]

Block of Asset & WDV Calculation under Section 32

Capital Gain/Loss on Sale of Depreciable Assets

Cash Payments [Section 40A(3) and 40A(3A)]

Charging Section — Section 28

Composite Business — Apportionment of Business & Agricultural Income

Compulsory Maintenance of Books of Accounts [Section 44AA]

Computation of PGBP from P&L Account — Section 29

Deemed PGBP Income [Section 41]

Depreciation Calculation - Comprehensive Block of Assets Example

Depreciation — Conditions, Assets & Rates [Section 32]

Disallowance for Non-Deduction of TDS [Section 40(a)(i) and 40(a)(ia)]

Employee Contribution towards PF/ESI/SAF [Sec. 36(1)(va)]

Employer Contribution to Pension Scheme u/s 80CCD [Sec. 36(1)(iva)]

Expenditure on Promotion of Family Planning [Sec. 36(1)(ix)]

Expenditure on Specified Business under Section 35AD

Expenses Allowed on Actual Payment Basis [Section 43B]

General Deductions [Section 37]

Interest and Remuneration to Partners [Section 40(b)]

Maintenance of Books of Accounts [Section 44AA]

Method of Accounting [Section 145 & 145B] and ICDS

Other Deductions under Section 36

Other Points Relating to Depreciation (Personal Use, Forex, Power Generation, Unabsorbed Depreciation)

Payment to Specified Persons [Section 40A(2)]

Preliminary Expenses under Section 35D

Presumptive Taxation — Section 44AD (Small Business)

Presumptive Taxation — Section 44ADA (Professionals)

Presumptive Taxation — Section 44AE (Goods Carriage)

Rent, Rates, Repairs & Insurance for Buildings — Section 30

Repairs and Insurance of Plant, Machinery & Furniture — Section 31

STT and CTT [Sec. 36(1)(xv) and 36(1)(xvi)]

Sale Consideration of Land & Building held as Stock-in-Trade [Section 43CA]

Scientific Research Expenditure under Section 35

Speculative Business

Tax Audit of Books of Accounts [Section 44AB]

VRS Expenditure under Section 35DDA