Section 14A and Rule 8D of the Income Tax Act

Neethi V. Kannanth , Last updated: 20 September 2021  
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Method for Determining Expenditure Incurred Towards Earning Income Not Forming part of Total Income - Section 14A and Rule 8D There are certain incomes which do not form part of Total Income. In other words, such incomes are exempt from tax. For example- agricultural income, tax free interest etc

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