Special provision for arrears of rent and unrealised rent received subsequently

Property owned by co-owners

Owner of house property", "annual charge", etc., defined

Profits and gains of business or profession

Income from profits and gains of business or profession, how computed

Rent, rates, taxes, repairs and insurance for buildings

Repairs and insurance of machinery, plant and furniture

Depreciation

Investment allowance

Investment deposit account

Investment in new plant or machinery

Investment in new plant or machinery in notified backward areas in certain States