65 results for “capital gains”+ Section 80G(5)(iv)clear
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IV-D of the Act while computing income under head “Profits and Gains from Business / Profession”. Expenses prescribed under sections 32 to 36 of the Act are not allowed for deduction under section 37 of the Act if it is not incurred for the purpose of business. Finance Bill, 2014, introduced explanation to section 37 of the Act deeming