Home > Income Tax Act 2025 > Section-14Last Updated: Feb 20th 2025
Section-14 provides for disallowance of certain expenditure incurred in relation to income which does not form part of the total income and expenditure in relation to such income. Learn to understand the section-14 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.