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- Section 59 Income Tax Act 2025 Computation of royalty and fee for technical services in hands of non-residents.
- Section 58 Income Tax Act 2025 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
- Section 57 Income Tax Act 2025 Revenue recognition for construction and service contracts.
- Section 56 Income Tax Act 2025 Special provision in case of interest income of specified financial institutions.
- Section 54 Income Tax Act 2025 Business of prospecting for mineral oils.
- Section 53 Income Tax Act 2025 Full value of consideration for transfer of assets other than capital assets in certain cases.
- Section 52 Income Tax Act 2025 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
- Section 51 Income Tax Act 2025 Amortisation of expenditure for prospecting certain minerals.
- 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.
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