Some Important Section of Business/Profession Head

Some Important Section under

“Profits and Gains from Business/Profession” head

Click on the link to download pdf file

Moneyandlaws

 

Section Summarized Provision
43(6) Money Payable means the sale price, in case of sale, or the insurance, salvage or compensation money payable in respect of the asset.
36(1)(iii) The amount of interest paid in respect of capital borrowed for the purpose of business or profession, is allowable as deduction.
40(b)(a) This section prescribes the limit of remuneration to working partners mentioned in the partnership deed. if the remuneration is within the celling limit the recourse to provision of sec 40A(2)(a) cannot be taken
Explanation to sec 37(1) Any expenditure incurred by an assessee for any purpose which is offence or which is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be given in respect of such expenditure
28(va) Any sum received under an agreement for not carrying out any activity in relation to ay business/profession ( non-compete fee) is chargeable to income tax under the head business/profession
40(a)(ia) If tax is not deducted at source, 30% of the expenditure shall be disallowed
43B Requirement is actual payment and not deemed payment
41(1) It is not necessary that revenue should await the verdict of the supreme court
50 STCG chargeable under this sec
Explanation 4 to section 43(1) Where an asset which had once belonged to the  assesse and had been used for the purpose of his business and thereafter, ceases to be his property by reason of transfer or otherwise, is reacquired by him, the actual cost to the assesse shall be lower of the following:

A)     Actual cost when he first acquired the asset minus depreciation actually allowable to him till the date of transfer or,

B)      Actual price for which it is re-acquired

 

(Note- AO is satisfied that the main purpose of the transfer was reduction oh his liability ( by claiming excess depreciation), the actual cost to the assesse shall be such an amount as determined by the AO, with the previous approval of joint commissioner

Explanation 3b to section 32(1) Expression ”asset” shall mean an intangible asset, being know-how, patents, copyrights, trademarks, license, franchise or any other business or commercial rights of similar nature.
ICDS IX relation to Borrowing Costs Borrowing costs in respect of assets also mandates capitalization from the date of borrowing and up to the date such asset is first put to use.
36(1)(iva) Permissible  deduction is 10% of (basic salary + DA which forms part of pay for retirement benefits)
37(1) Revenue expenditure, incurred wholly and exclusively for the purpose of the assessee’s profession is allowable
44AD Partnership firm falls within the definition of eligible assess under section 44AD. The threshold limit of turnover for applicability of presumptive taxation scheme under this sec is RS 200 lakhs. 8% of the total turnover would be deemed to be the business income of the firm. It must pay the whole amount of advance tax in one installment on or before 15 march 2017(every year)
36(1)(vii) The amount of any bad debts or part thereof which is written off as irrecoverable in the accounts of the assesse for the previous is allowable as deduction in that year, subject to the provision of sec 36(2). It is enough if written off as irrecoverable.
41(1)  Amount waived by the supplier of raw materials is a deemed income
33AB Deduction under this sec would be the lower of :-

A)     Amount deposited in tea development account on or before 30.09.20XX (AY)

B)      40% of profits of such business

 

Note- 60% being agricultural income after the above deduction

14A No expenditure is allowable in respect of income which does not form part of total income.
73A Loss computed in respect of the specified business shall be set off only against profits and gains, if any, of any other specified business.
80GGB Contribution to political party and electoral trust is eligible if made through other than cash.
ICDS V Machinery spares shall be charged to revenue as and when consumed.

If spares become useless once the asset is discarded and will also have to be disposed of. In this sense, the concept of passive use which applies to standby machinery will also apply to emergency spares. It means the assesse would be entitled to capitalize the entire cost of such spares and claim depreciation thereon.

44B I case of an assesse , being a non resident, engaged in the business of operation of ships, a sum equal to 7.5% of the aggregate of the following amounts would be deemed to be the profits and gains of such business chargeable to tax under the head profits and gains of business and professions.

a)      The amount paid or payable, whether within India or outside, to the assesse or to any person on his behalf on account of the carriage of passengers, livestock, mail or goods shipped at any port in India.

b)      The amount received or deemed to  be received in India by the assesse himself or by any other person on behalf of or on account of the carriage of passesngers, livestock, mail or goods shipped at any port outside India

44C It allows head office expenses (a) an amount equal to 5% of the adjusted total income or (b) the amount actually incurred as it is attributable to the assesse in India- whichever is less

 

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