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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER VIII - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
C.—Deductions in respect of certain incomes
Section 138 of Income Tax Act - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
Section 139 of Income Tax Act - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone"
Section 140 of Income Tax Act - Special provision in respect of specified business
Section 141 of Income Tax Act - Deduction in respect of profits and gains from certain industrial undertakings
Section 142 of Income Tax Act - Deductions in respect of profits and gains from housing projects
Section 143 of Income Tax Act - Special provisions in respect of certain undertakings in North-Eastern States
Section 144 of Income Tax Act - Special provisions in respect of newly established Units in Special Economic Zones
Section 145 of Income Tax Act - Deduction for businesses engaged in collecting and processing of bio-degradable waste"
Section 146 of Income Tax Act - Deduction in respect of additional employee cost
Section 147 of Income Tax Act - Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
Section 148 of Income Tax Act - Deduction in respect of certain inter-corporate dividends
Section 149 of Income Tax Act - Deduction in respect of income of co-operative societies
Section 150 of Income Tax Act - Interpretation for purposes of section 149
Section 151 of Income Tax Act - Deduction in respect of royalty income, etc, of authors of certain books other than text-books
Section 152 of Income Tax Act - Deduction in respect of royalty on patents