Chapter 1    Introduction                                                                               

Chapter 2    Exemptions at threshold                                                             

Chapter 3    Business Income (Section 28)                                                    

Chapter 4    Business Income - Computation (Section 29)                             

Chapter 5    Rent, rates, taxes, repair, insurance for premises (Section 30)    

Chapter 6    Repairs and insurance of machinery, plant or furniture (Section 31)     

Chapter 7    Depreciation (Section 32)                                                           

Chapter 8    Development/Investment allowances                                         

Chapter 9    Weighted deductions and amortisations (Section 35, 35A to 35E)         

Chapter 10  Other deductions (Section 36)                                                    

Chapter 11  General deductions (Section 37)                                                

Chapter 12  Partly business deductions (Sections 38-40A & 43B)                

Chapter 13  Remission/cessation of allowed deductions (Section 41)           

Chapter 14  Special deductions for oil business (Section 42)                             

Chapter 15  Definitions of terms (Section 43, 43A, 43C & 43D)                  

Chapter 16  Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)  

Chapter 17  Accounts and audit (Sections 44AA-44AB)                               

Chapter 18  Set off, or carry forward allowances (Sections 70 to 80)           

Chapter 19  Deductions from income (Chapter VIA: Sections 80A to 80U)  

SUBJECT INDEX