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
 
     
   
 

Tax Deducted at Source (TDS)

Advice on all matters related to compliance of TDS/TCS provisions.

Obtaining Tax Deduction Account Number (TAN).

Periodic review of TDS/ Withholding Tax compliance.

Corporate Governance Services

Corporate governance refers to a combination of laws, regulations, procedures, implicit rules and voluntary practices which help companies to perform efficiently and maximize long term value for shareholders and at

Services for Non-Residents

Allotment of Permanent Account number (PAN)

Tax planning.

Obtaining Advance Rulings on debatable issues.

Payroll

Preparation of Monthly Salary Sheet.

Deductions as per applicable laws like Income Tax, Provident Fund, and Professional Tax etc.

Computation and deposit of TDS, ESI, PF etc.

Benefits of Outsourcing

Enables business to concentrate on core business activities.

Use of manpower for more important functions

Investment in fixed assets reduced/minimized.

Accounting Services

Accounting System Design & Implementation

Financial Accounting

Budgeting

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Ensuring compliance with policies, procedures and statutes.

Corporate Services

Incorporation of company

Consultancy on Company Law matters.

Planning for Mergers, Acquisitions, De-mergers, and Corporate re-organizations.

Corporate Finance

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Preparation of CMA data for bank loans

Private placement of shares, Inter-Corporate Deposit, Terms loans, working capital limits, etc

GST

GST Migrations and Registrations

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GST Consultancy/Advisory on various issues of GST

Income Tax

Consultancy on various intricate matters pertaining to Income tax.

Effective Tax Management and Advisory Services.

Tax Planning for Corporates and others.

Advisory Services

Companies Act

Income Tax & Wealth Tax

CST/VAT Laws

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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

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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

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,

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

Financial & Taxation Services

Tax Planning & Consultancy

Income Tax Returns, Assessment, Refunds, Appeals, PAN

TDS Returns, Outsourcing of TDS Records, Returns and compliances

Capital Market Consultants / Share Market

Planning for Future Public Issues.

Public Issues - Listing of Shares.

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