Section FinderBusiness and profession: sections 28 to 44DB
Profits and gains of business or profession. The rows below are the department's navigator, checked against the enacted Act.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 28 | Profits and gains of business or profession. | section 26 | checked |
| 29 | Manner of computing profits and gains of business or profession. | section 27 | number only |
| 30 | Rent, rates, taxes, repairs and insurance for buildings. | section 28 | checked |
| 31 | Repairs and insurance of machinery, plant and furniture. | section 28 | checked |
| 32 | Depreciation. | section 33 | checked |
| 32A | Investment Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 32AB | Investment deposit account. | marked redundant by the navigator (no separate provision) | navigator |
| 32AC | Investment in new plant or machinery. | marked redundant by the navigator (no separate provision) | navigator |
| 32AD | Investment in new plant or machinery in notified backward areas in certain States. | marked redundant by the navigator (no separate provision) | navigator |
| 33 | Development Rebate. | marked redundant by the navigator (no separate provision) | navigator |
| 33A | Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 33AB | Tea development account, coffee development account and rubber development account. 48, Schedule IX 33ABA Site | section 33AC | not a section |
| 33B | Rehabilitation allowance | marked redundant by the navigator (no separate provision) | navigator |
| 34 | Conditions for development allowance and development rebate | marked redundant by the navigator (no separate provision) | navigator |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certa | marked redundant by the navigator (no separate provision) | navigator |
| 35 | Expenditure on scientific research. | section 45 | checked |
| 35A | Expenditure on acquisition of patent rights or copyrights. | marked redundant by the navigator (no separate provision) | navigator |
| 35AB | Expenditure on know-how. | marked redundant by the navigator (no separate provision) | navigator |
| 35ABA | Expenditure for obtaining right to use spectrum for telecommunication services. | section 52 | checked |
| 35ABB | Expenditure for obtaining license to operate telecommunication services. | section 52 | checked |
| 35AC | Expenditure on eligible projects or scheme. | marked redundant by the navigator (no separate provision) | navigator |
| 35AD | Deduction in respect of expenditure on specified business. | section 46 | checked |
| 35B | Export Market Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 35C | Agricultural development allowance. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 35CC | Rural Development Allowance. | marked redundant by the navigator (no separate provision) | navigator |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes. | marked redundant by the navigator (no separate provision) | navigator |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of | marked redundant by the navigator (no separate provision) | navigator |
| 35CCC | Expenditure on agricultural extension project. | section 47 | checked |
| 35CCD | Expenditure on skill development project. | section 47 | checked |
| 35D | Amortisation of certain preliminary expenses. | section 44 | number only |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger. | section 52 | checked |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme. | section 52 | checked |
| 35E | Deduction for expenditure on prospecting, etc for certain minerals. | section 51 | checked |
| 36 | Other Deductions. 29, 30, 31, 32 | section 37 | checked |
| 40 | Amounts not deductible. | section 35 | checked |
| 40A | Expenses or payments not deductible in certain circumstances. 29, 32, 36 | section 41 | number only |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession. 39, 41, 66 | section 43A | not a section |
| 43B | Certain deductions to be only on actual payments. | section 37 | checked |
| 43C | Special provision for computation of cost of acquisition of certain assets. | section 40 | checked |
| 43CA | Special provision for full value of consideration for transfer of assets other than capital assets in certain | section 53 | checked |
| 43CB | Computation of income from construction and service contracts. | section 57 | checked |
| 43D | Special provision in case of income of public financial institutions, [public companies,], etc. | section 56 | checked |
| 44 | Insurance business. | section 55 | checked |
| 44A | Special provision in the case of trade, profession or similar association. | section 50 | checked |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business. | section 62 | checked |
| 44AB | Audit of accounts by certain persons carrying on profession or business. | section 63 | checked |
| 44AC | Special provision for computing profits and gains from business of trading in certain goods. | marked redundant by the navigator (no separate provision) | navigator |
| 44AD | Special provision for computing profits and gains of business on presumptive basis. | section 58 | checked |
| 44ADA | Special provision for computing profits and gains of profession on presumptive basis. | section 58 | checked |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages . | section 58 | checked |
| 44AF | Special provision for computing profits and gains of retail business . | marked redundant by the navigator (no separate provision) | navigator |
| 44B | Special provision for computing profits and gains of shipping business in the case of non-residents. | section 61 | checked |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc. Of mine | section 61 | checked |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non- | section 61 | checked |
| 44BBB | Special provision for computing profits and gains of foreign companies engaged in the business of civil constr | section 61 | checked |
| 44BBC | Special provision for computing profits and gains of the business of operation of cruise ships in the case of | section 61 | checked |
| 44BBD | Special provision for computing profits and gains of non-residents engaged in business of providing services o | section 61 | checked |
| 44C | Deduction of head office expenditure in the case of non-residents. | section 60 | checked |
| 44D | Special provision for computing income by way of royalties, etc., in the case of foreign companies. | marked redundant by the navigator (no separate provision) | navigator |
| 44DA | Special provision for computing income by way of royalties, etc., in the case of non-residents. | section 59 | checked |
| 44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks. | section 65 | checked |
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.