Sections 22 to 35E of the Income-tax Act, 1961
Reference index covering income from house property, profits and gains of business or profession, depreciation, scientific research expenditure, specified business deductions and related provisions under the Income-tax Act, 1961.
Important legal position from 1 April 2026:
The Income-tax Act, 2025 came into force on 1 April 2026 and repealed the Income-tax Act, 1961. The 1961 Act nevertheless continues to govern tax years beginning before 1 April 2026 and proceedings relating to those earlier years under the applicable transition and savings provisions. This page is therefore retained as a reference to the 1961 Act and should not be read as the section numbering applicable to Tax Year 2026-27 onward.
Income from House Property - Sections 22 to 27
- What is Income from house property? Annual value how determined? Section 22 and 23 of Income Tax Act 1961
- What are the Deductions from income from house property? What are the Amounts not deductible from income from house property? Section 24 and 25 of Income Tax Act 1961
- What is the Special provision for cases where unrealised rent allowed as deduction is realised subsequently? Is Unrealised rent received subsequently to be charged to income-tax? Section 25A and 25AA of Income Tax Act 1961
- What is the Special provision for arrears of rent received? What is the treatment of Property owned by co-owners? Section 25B and 26 of Income Tax Act 1961
- What is Owner of house property annual charge etc. ? Section 27 of Income Tax Act 1961
Profits and Gains of Business or Profession - Sections 28 to 32AD
- What is Profits and gains of business or profession? Section 28 of Income Tax Act 1961
- What is Income from profits and gains of business or profession, how computed? What is Rent, rates, taxes, repairs and insurance for buildings? Section 29 and 30 of Income Tax Act 1961
- What is Repairs and insurance of machinery, plant and furniture? Section 31 of Income Tax Act 1961
- What is Depreciation? Section 32 of Income Tax Act 1961
- What is Investment allowance? Section 32A of Income Tax Act 1961
- What is Investment deposit account? Section 32AB of Income Tax Act 1961
- What is Investment in new plant or machinery? Section 32AC of Income Tax Act 1961
- What is Investment in new plant or machinery in notified backward areas in certain States? Section 32AD of Income Tax Act 1961
Development / Investment Allowances - Sections 33 to 34A
- What is Development rebate? Section 33 of Income Tax Act 1961
- What is Development allowance? Section 33A of Income Tax Act 1961
- What is Tea development account, coffee development account and rubber development account? Section 33AB of Income Tax Act 1961
- What is Site Restoration Fund? Section 33ABA of Income Tax Act 1961
- What is Reserves for shipping business? Section 33AC of Income Tax Act 1961
- What is Rehabilitation allowance? Section 33B of Income Tax Act 1961
- What is Conditions for depreciation allowance and development rebate? Section 34 of Income Tax Act 1961
- What is Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies? Section 34A of Income Tax Act 1961
Scientific Research, Specified Expenditure & Amortisation - Sections 35 to 35E
- What is Expenditure on scientific research? Section 35 of Income Tax Act 1961
- What is Expenditure on acquisition of patent rights or copyrights? Section 35A of Income Tax Act 1961
- What is Expenditure on know-how? Section 35AB of Income Tax Act 1961
- Section 35ABA of Income Tax Act Expenditure for obtaining right to use spectrum for telecommunication services
- What is Expenditure for obtaining licence to operate telecommunication services? Section 35ABB of Income Tax Act 1961
- What is Expenditure on eligible projects or schemes? Section 35AC of Income Tax Act 1961
- What is Deduction in respect of expenditure on specified business? Section 35AD of Income Tax Act 1961
- What is Expenditure by way of payment to associations and institutions for carrying out rural development programmes? Section 35CCA of Income Tax Act 1961
- What is Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources? Section 35CCB of Income Tax Act 1961
- What is Expenditure on agricultural extension project? What is Expenditure on skill development project? Section 35CCC and 35CCD of Income Tax Act 1961
- What is Amortisation of certain preliminary expenses? Section 35D of Income Tax Act 1961
- What is Amortisation of expenditure in case of amalgamation or demerger? What is Amortisation of expenditure incurred under voluntary retirement scheme? Section 35DD and 35DDA of Income Tax Act 1961
- What is Deduction for expenditure on prospecting, etc., for certain minerals? Section 35E of Income Tax Act 1961