S. 36(1)(va) : Any sum received from employees-Provident fund-ESI-Paid before due date of filing of return-Allowable as deduction-Amendments of Finance Act, 2021 to section 43B and 36(1)(va) apply prospectively. [S. 43B]

S. 36(1)(va) : Any sum received from employees-Employees contribution-ESI-Provident Fund-Paid before due date of filing of return-Allowable as deduction. [S. 43B]

S. 32 : Depreciation-Good will-Slump sale-Business transfer agreement-Succession, amalgamation, demerger-Depreciation is allowable on good will.

S. 32 : Depreciation-Intangible-Right to collect toll is an intangible asset-Entitle for depreciation at 25%.

S. 24 : Income from house property-Deductions-Property co habited as let out-Interest on borrowed capital-Eligible deduction. [S. 22, 23]

S. 23 : Income from house property-Annual value-Vacancy allowance-Deemed rent-Property which could not be let out during the year annual value would be nil. [S. 22, 23(1)(c), 24(a)]

S. 23 : Income from house property-Annual value-Annual letting value of house property is to be determined on the basis of Municipal rateable value. [S. 22]

S. 22 : Income from house property-Leasing of the property-Additional common facilities like, lift, security, fire-fighting system common area facilities, car parking terrace use, water supply etc-License fees and amenities fes-Assessable as income from house property and not as income from other sources. [S. 56]

S. 4 : Charge of income-tax-Sale of FSI-Development Control Regulation (DCR)-Capital receipt-Not assessable as long term capital gains. [S. 2(24), 45]

Direct Tax Vivad Se Vishwas Act, 2020

S. 4 : Filing of declaration and particulars to be furnished – Tax arrears — Interest not excluded — Charge of interests – Rejection of declaration was held to be not valid – Delay was condoned and communication was issued – Rejection of declaration was held to be erroneous . [ ITACT , S. 234A, 234B , 234C , Art , 226 ]