Income Tax PGBP
Sec 145
Methods of Accounting
sec 28
Chargeablity for pgbp
sec 29
computation of pgbp income
sec 30
expenses related to Business premises
sec 31
expenses related to business assets
sec 32
Depreciation
sec 35
expenditure on scientific research
sec 35 AD
Deduction of capital expenditure of specified business
sec 35D
amortization of preliminary expenses
sec 35DD
Amortization of Expenditure in case of amalgamation/Demerger
sec 36(1)
other expressly allowed deduction
section 37 sub section 1
Other expenses not covered by the previous deductions
section 40
Expenses disallowed
Section 40(a)(i)
Any some payable by interest salary relative fees or technical services or any some payable outside India or to a non resident 100% disallowed
sec 40(a)(ia)
Disallowance of non deduction of TDS to resident 30 %
sec 43b (h)
Disallowance MSME payment is not made within 15 days or 45 days
Sec 40 A
Expenses Restricted
Sec 40A(2)
Payment to relatives or Associates to extent unreasonable
Sec 40 A(3)
Cash payments exceeding 10,000
Sec 40 A(7)
Provision for gratuity
sec 43B
Expenses allowed on Actual Payment
sec 41
Deemed Profits
Sec 44AA
Maintenance of books of accounts
Sec 44AB
Tax audit