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Home/Rules/IT Rules/35

35 — 35. Amounts not deductible in certain circumstances

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Original Rule Text

35. Amounts not deductible in certain circumstances — [Part 2] Definition and conditions for "working partner" and interest payments within an association or body, excluding companies, cooperative societies, and societies registered under certain acts, ... — Rule 35 of IT2025

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G.I., Min. of Law and Justice - Notification No. 35, Corrigenda to 21st August, 2025, dated 30-1-2026

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G.I., C.B.D.T., Notification No. 11415/F.No. 15/FB/2000-TPL, dated 5-7-2000

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M.F., C.B.D.T., Circular No. 574/F. No. 178/73/90-IT (AI), dated 22-8-1990

Relief under Section 80-C of IT Act, 1961

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