Statutory Registry • Tier 1 & 2 Authority
Regular Tax Statutory Sources & Legal References
Official legislative citations and government portal links for Sections 28 to 44DB, Section 32, Section 40(a), Section 43B, Section 71(2A), Section 115BAC, Section 211, Sections 234A/B/C, and Rule 119A.
Sections 28 & 29 — Income-tax Act, 1961
PGBP chargeability and computation provisions according to Sections 30 to 43D.
Section 32 & Rule 5 — Income-tax Act, 1961 & Rules
5-block asset depreciation rates and 50% half-rate rule for acquisitions used < 180 days.
Section 71(2A) — Income-tax Act, 1961
Strict statutory prohibition against offsetting business losses against salary income.
Section 211(1)(a) & Sections 234A/B/C — Income-tax Act, 1961
4-quarter advance tax schedule (15/45/75/100%) and interest calculation mechanics under Rule 119A.