Topic Serial # | Content | Case Law |
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(See Section 23) |
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RULES FOR THE COMPUTATION OF DEPRECIATION ALLOWANCE |
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1 | Allowances for depreciation | |
THE FOURTH SCHEDULE |
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(See section 26(a) |
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RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS |
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1 | Profits of life insurance to be computed separately | |
THE FIFTH SCHEDULE |
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PART I |
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(See section 26(b) |
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RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS FROM THE EXPLORATION AND PRODUCTION OF PETROLEUM |
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1 | Exploration and production of petroleum to be treated as a separate business undertaking | |
THE SIXTH SCHEDULE |