Taxation of foreign exchange fluctuation

Certain deductions to be only on actual payment

Special provision for computation of cost of acquisition of certain assets

Special provision for full value of consideration for transfer of assets other than capital assets in certain cases

Computation of income from construction and service contracts

Special provision in case of income of public financial institutions, public companies, etc

Insurance business

Special provision for deduction in the case of trade, professional or similar association

Maintenance of accounts by certain persons carrying on profession or business

Audit of accounts of certain persons carrying on business or profession

Special provision for computing profits and gains from the business of trading in certain goods

Special provision for computing profits and gains of business on presumptive basis