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

Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages

Special provisions for computing profits and gains of retail business

Special provision for computing profits and gains of shipping business in the case of non-residents

Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects

Deduction of head office expenditure in the case of non-residents

Special provisions for computing income by way of royalties, etc., in the case of foreign companies

Special provision for computing income by way of royalties, etc., in case of non-residents

Special provision for computing deductions in the case of business reorganization of co-operative banks

Capital gains