Actual Cost [Section 43(1)] and Special Situations
· Chapter
TAX — Profits and Gains of Business or Profession (PGBP)
9 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Amortisation of Preliminary Expenses [Section 35D]
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3
Capital Expenditure for Specified Businesses [Section 35AD]
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4
Carry Forward and Set-off of Unabsorbed Depreciation [Section 32(2)]
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5
Other Deductions [Section 36]
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6
Rates of Depreciation & Blocks of Assets
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7
Scientific Research Expenditure [Section 35]
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8
Voluntary Retirement Scheme Expenditure [Section 35DDA]
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9
Written Down Value [Section 43(6)] and Special Adjustments
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