Income-tax Act, 1961
44AC. [Omitted.]. 44AD. Special provision for computing profits and gains of business on presumptive basis. 44ADA. Special provision for computing profits and gains of profession on presumptive basis. 44AE. Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. 44AF. Special provisions for computing profits and gains of retail business. 44B. Special provision for computing profits and gains of shipping business in the case of non-residents. 44BB. Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils. 44BBA. Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. 44BBB. Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects. 44C. Deduction of head office expenditure in the case of non-residents. 44D. Special provisions for computing income by way of royalties, etc., in the case of foreign companies.