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- Section 50 Income Tax Act 2025 Special provision in case of trade, profession or similar association.
- Section 49 Income Tax Act 2025 Site Restoration Fund.
- Section 48 Income Tax Act 2025 Tea development account, coffee development account and rubber development account.
- Section 47 Income Tax Act 2025 Expenditure on agricultural extension project and skill development project.
- Section 46 Income Tax Act 2025 Capital expenditure of specified business.
- Section 45 Income Tax Act 2025 Expenditure on scientific research.
- Section 44 Income Tax Act 2025 Amortisation of certain preliminary expenses.
- Section 43 Income Tax Act 2025 Taxation of foreign exchange fluctuation.
- Section 42 Income Tax Act 2025 Capitalising impact of foreign exchange fluctuation.
- Section 41 Income Tax Act 2025 Written down value of depreciable asset.
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