Deduction in respect of long-term capital gains in the case of assessees other than companies [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | […]

Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was introduced in place of old section 112 by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] Practice area’s of B K Goyal & Co LLP

Deduction in respect of royalty on patents (1) Where in the case of an assessee, being an individual, who is— (a)  resident in India; (b)  a patentee; (c)  in receipt of any income by way of royalty in respect of a patent registered on or after the 1st day of April, 2003 under the Patents

Deduction in respect of remuneration received for services rendered outside India (1) Where the gross total income of an individual who is a citizen of India includes any remuneration received by him in foreign currency from any employer (being a foreign employer or an Indian concern) for any service rendered by him outside India, there

Deduction in respect of professional income from foreign sources in certain cases Where the gross total income of an individual resident in India, being an author, playwright, artist, musician, actor or sportsman (including an athlete), includes any income derived by him in the exercise of his profession from the Government of a foreign State or

Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc Where the gross total income of an individual who is a citizen of India includes any remuneration received by him outside India from any University or other educational institution established outside India or any other association or body established

Deduction in respect of royalty income, etc., of authors of certain books other than text-books (1) Where, in the case of an individual resident in India, being an author, the gross total income includes any income, derived by him in the exercise of his profession, on account of any lump sum consideration for the assignment

Deduction in respect of professional income of authors of text books in Indian languages (1) Where, in the case of an individual resident in India, being an author, the gross total income of the previous year relevant to the assessment year commencing on— (a)  the 1st day of April, 1980, or to any one of

Deduction in respect of profits and gains from the business of publication of books [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal

Deduction in respect of profits and gains from the business of publication of books (1) Where in the case of an assessee the gross total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1992, or to any one of the four assessment years next following that