Books or books of account

Print

Section 12 A A - Books or books of account

Other Sections in same act

intangible assets, being know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, in respect of which the...
assessment year
Incomes not included in total income
Books or books of account
co-operative society
Income-tax Officer
Depreciation.
principal officer
“resident” means a person who is resident in India within the meaning of section 6 ;
In sections 28 to 41 and in this section, unless the context otherwise requires
[Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
Inserted by the Finance Act, 1994, w.e.f. 1-6-199
Return of income.
Assessment
------
--
Time limit for completion of assessments and reassessments
Representative assessee
--
--
Appeal to High Court
--
Penalty for failure to deduct tax at sourc