Section 36Central Act

Section 36: Other deductions

The Income-tax Act, 1961

Other deductions.

(1)

The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28-

(i)

the amount of any premium paid in respect of insurance against risk of damage or destruction of stocks or stores used for the purposes of the business or profession;

(ia)

[ the amount of any premium paid by a federal milk co-operative society to effect or to keep in force an insurance on the life of the cattle owned by a member of a co-operative society, being a primary society engaged in supplying milk raised by its members to such federal milk co-operative society;] [ Inserted by Act 21 of 1979, Section 6 (w.e.f. 1.4.1980).]

(ib)

[ the amount of any premium ] [Substituted by Act 21 of 2006, Section 9, for Clause (ib) (w.e.f. 1.4.2007).][paid by any mode of payment other than cash] [ Substituted by Act 22 of 2007, Section 13, for " paid by cheque" (w.e.f. 1.4.2008).][by the assessee as an employer to effect or to keep in force an insurance on the health of his employees under a scheme framed in this behalf by- [Substituted by Act 21 of 2006, Section 9, for Clause (ib) (w.e.f. 1.4.2007).]

(A)

the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the Central Government; or

(B)

any other insurer and approved by the Insurance Regulatory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999 (

41 of 1999

); ]

(ii)

any sum paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission;

[* * *] [ Proviso omitted by Act 4 of 1987, Section 11 (w.e.f. 1.4.1989).][* * *] [ Clause (iia) omitted by Act

27 of 1999

(w.e.f. 1.4.1989).]

(iii)

the amount of the interest paid in respect of capital borrowed for the purposes of the business or profession:

[Provided that any amount of the interest paid, in respect of capital borrowed for acquisition of an asset [***] [ Inserted by Act 32 of 2003, Section 18 (w.e.f. 1.4.2004).] (whether capitalised in the books of account or not); for any period beginning from the date on which the capital was borrowed for acquisition of the asset till the date on which such asset was first put to use, shall not be allowed as deduction.] [ Inserted by Act 20 of 2002, Section 16 (w.e.f. 1.4.2003).]Explanation. - Recurring subscriptions paid periodically by shareholders or subscribers in Mutual Benefit Societies which fulfill such conditions as may be prescribed, shall be deemed to be capital borrowed within the meaning of this clause;

(iiia)

[ the pro rata amount of discount on a zero coupon bond having regard to the period of life of such bond calculated in the manner as may be prescribed. [Inserted by Act 18 of 2005, Section 12 (w.e.f. 1.4.2006).]

Explanation. - For the purposes of this clause, the expressions-

(i)"discount" means the difference between the amount received or receivable by the infrastructure capital company or infrastructure capital fund or public sector company] [or scheduled bank] [ Inserted by Act 33 of 2009, Section 14 (w.e.f. 1.4.2009).][issuing the bond and the amount payable by such company or fund or public sector company ] [Inserted by Act 18 of 2005, Section 12 (w.e.f. 1.4.2006).] [or scheduled bank] [ Inserted by Act 33 of 2009, Section 14 (w.e.f. 1.4.2009).][on maturity or redemption of such bond; [Inserted by Act 18 of 2005, Section 12 (w.e.f. 1.4.2006).]

(ii)"period of life of the bond" means the period commencing from the date of issue of the bond and ending on the date of the maturity or redemption of such bond;]

(iii)[* * *] [ Clause (iii) omitted by Act 21 of 2006, Section 9 (w.e.f. 1.4.2006).]

(iv)

any sum paid by the assessee as an employer by way of contribution towards a recognised provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving the superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to specify in cases where the contributions are not in the nature of annual contributions of fixed amounts or annual contributions fixed on some definite basis by reference to the income chargeable under the head "Salaries" or to the contributions or to the number of members of the fund;

(iva)

any sum paid by the assessee as an employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed ten per cent of the salary of the employee in the previous year.

(v)

any sum paid by the assessee as an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit of his employees under an irrevocable trust;

(va)

[ any sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date. [ Inserted by Act 11 of 1987, Section 9 (w.e.f. 1.4.1988).]

[Explanation 1].—For the purposes of this clause, "due date" means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any Act, rule, order or notification issued thereunder or under any standing order, award, contract of service or otherwise.[Explanation 2.—For the removal of doubts, it is hereby clarified that the provisions of section 43B shall not apply and shall be deemed never to have been applied for the purposes of determining the "due date" under this clause;][ Ins. by the Act No. 13 of 2021, w.e.f. 1-4-2021.]

(vi)

in respect of animals which have been used for the purposes of the business or profession otherwise than as stock-in-trade and have died or become permanently useful for such purposes, the difference between the actual cost to the assessee of the animals and the amount, if any, realised in respect of the carcasses or animals;

(vii)

subject to the provisions of sub-section (2), the amount of [any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year] [ Substituted by Act 4 of 1988, Section 11, for certain words (w.e.f. 1.4.1989).]:

[Provided that in the case of ] [ Inserted by Act 32 of 1985, Section 10 (w.e.f. 1.4.1985).][an assessee] [ Substituted by Act 26 of 1997, Section 7, for " a bank" (w.r.e.f. 1.4.1992).][to which clause (viia) applies, the amount of the deduction relating to any such debt or part thereof shall be limited to the amount by which such debt or part thereof exceeds the credit balance in the provision for bad and doubtful debts account made under that clause.] [ Inserted by Act 32 of 1985, Section 10 (w.e.f. 1.4.1985).] [Inserted by Act 13 of 1966, Section 10 (w.e.f. 1.4.1966).][Provided further that where the amount of such debt or part thereof has been taken into account in computing the income of the assessee of the previous year in which the amount of such debt or part thereof becomes irrecoverable or of an earlier previous year on the basis of income computation and disclosure standards notified under sub-section (2) of section 145 without recording the same in the accounts, then, such debt or part thereof shall be allowed in the previous year in which such debt or part thereof becomes irrecoverable and it shall be deemed that such debt or part thereof has been written off as irrecoverable in the accounts for the purposes of this clause.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]Explanation 1.— For the purposes of this clause, any bad debt or part thereof written off as irrecoverable in the accounts of the assessee shall not include any provision for bad and doubtful debts made in the accounts of the assessee;Explanation 2.— For the removal of doubts, it is hereby clarified that for the purposes of the proviso to clause (vii) of this sub-section and clause (v) of sub-section (2), the account referred to therein shall be only one account in respect of provision for bad and doubtful debts under clause (viia) and such account shall relate to all types of advances, including advances made by rural branches;

(viia)

in respect of any provision for bad and doubtful debts made by-

(a)

a scheduled bank not being [* * *] [ Certain words omitted by Act 32 of 1994, Section 14 (w.e.f. 1.4.1995).] a bank incorporated by or under the laws of a country outside India or a non-scheduled bank [or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank] [ Inserted by Act 22 of 2007, Section 13 (w.e.f. 1.4.2007).], an amount [not exceeding seven and one-half per cent.] [ Substituted by Act 20 of 2002, Section 19, for " not exceeding five per cent." (w.e.f. 1.4.2003).] of the total income (computed before making any deduction under this clause and Chapter VI-A) and an amount not exceeding [ten per cent.] [ Substituted by Act 32 of 1994, Section 14, for " four per cent." (w.e.f. 1.4.1995).] of the aggregate average advances made by the rural branches of such bank computed in the prescribed manner;

[Provided that a scheduled bank or a non-scheduled bank referred to in this sub-clause shall, at its option, be allowed in any of the relevant assessment years, deduction in respect of any provision made by it for any assets classified by the Reserve Bank of India as doubtful assets or loss assets in accordance with the guidelines issued by it in this behalf, for an amount not exceeding five per cent. of the amount of such assets shown in the books of account of the bank on the last day of the previous year:] [ Inserted by Act

27 of 1999

, Section 22 (w.e.f. 1.4.2000).][Provided further that for the relevant assessment years commencing on or after the 1st day of April, 2003 and ending before the 1st day of April, 2005, the provisions of the first proviso shall have effect as if for the words "five per cent.", the words "ten per cent." had been substituted:] [ Inserted by Act 20 of 2002, Section 19 (w.e.f. 1.4.2003).][Provided also that a scheduled bank or a non-scheduled bank referred to in this sub-clause shall, at its option, be allowed a further deduction in excess of the limits specified in the foregoing provisions, for an amount not exceeding the income derived from redemption of securities in accordance with a scheme framed by the Central Government: [ Inserted by Act 32 of 2003, Section 18 (w.e.f. 1.4.2004).]Provided also that no deduction shall be allowed under the third proviso unless such income has been disclosed in the return of income under the head "Profits and gains of business or profession.][Explanation. - For the purposes of this sub-clause, "relevant assessment years" means the five consecutive assessment years commencing on or after the 1st day of April, 2000 and ending before the 1st day of April, 2005;] [ Inserted by Act

27 of 1999

, Section 22 (w.e.f. 1.4.2000).]

(b)

a bank, being a bank incorporated by or under the laws of a country outside India, an amount not exceeding five per cent. of the total income (computed before making any deduction under this clause and Chapter VI-A);

(c)

[ a public financial institution or a State financial corporation or a State industrial investment corporation, an amount not exceeding five per cent. of the total income (computed before making any deduction under this clause and Chapter VI-A):] [ Inserted by Act 49 of 1991, Section 14 (w.e.f. 1.4.1992).]

[Provided that a public financial institution or a State financial corporation or a State industrial investment corporation referred to in this sub-clause shall, at its option, be allowed in any of the two consecutive assessment years commencing on or after the 1st day of April, 2003 and ending before the 1st day of April, 2005, deduction in respect of any provision made by it for any assets classified by the Reserve Bank of India as doubtful assets or loss assets in accordance with the guidelines issued by it in this behalf, of an amount not exceeding ten per cent. of the amount of such assets shown in the books of account of such institution or corporation, as the case may be, on the last day of the previous year. ] [ Inserted by Act 20 of 2002, Section 19 (w.e.f. 1.4.2003).]

(d)

a non-banking financial company, an amount not exceeding five per cent of the total income (computed before making any deduction under this clause and Chapter VI-A).

Explanation. - For the purposes of this clause,-

(i)[ "non-scheduled bank" means a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949), which is not a scheduled bank;] [ Inserted by Act 14 of 1982, Section 10 (w.e.f. 1.4.1983).]

(ia)[] [ Clause (i) renumbered as Clause (ia) by Act 14 of 1982, Section 10 (w.e.f. 1.4.1983).] "rural branch" means a branch of a [scheduled bank or a non-scheduled bank] [ Substituted by Act 14 of 1982, Section 10, for " scheduled bank" (w.e.f. 1.4.1983).] situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year;

(ii)[ "scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970), or under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (

40 of 1980

), or any other bank being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (

2 of 1934

) [* * *] [ Substituted by Act 4 of 1987, Section 11, for Clause (ii) (w.e.f. 1.4.1985).];]

(iii)[ "public financial institution" shall have the meaning assigned to it in section 4-A of the Companies Act, 1956 (1 of 1956); [ Inserted by Act 49 of 1991, Section 14 (w.e.f. 1.4.1992).]

(iv)"State financial corporation" means a financial corporation established under section 3 or section 3-A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (

63 of 1951

);

(v)"State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged in the business of providing long-term finance for industrial projects and [eligible for deduction under clause (viii) of this sub-section]; ]

(vi)[ "co-operative bank", "primary agricultural credit society" and "primary co-operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section (4) of section 80-P;] [ Inserted by Act 22 of 2007, Section 13 (w.e.f. 1.4.2007).]

(viii)

[ in respect of any special reserve created and maintained by a specified entity, an amount not exceeding twenty per cent of the profits derived from eligible business computed under the head "Profits and gains of business or profession" (before making any deduction under this clause) carried to such reserve account: [ Substituted by Act 22 of 2007, Section 13, for Clause (viii) (w.e.f. 1.4.2008).]

Provided that where the aggregate of the amounts carried to such reserve account from time to time exceeds twice the amount of the paid-up share capital and of the general reserves of the specified entity, no allowance under this clause shall be made in respect of such excess.Explanation. - In this clause,-

(a)"specified entity" means,-

(i)a financial corporation specified in section 4-A of the Companies Act, 1956 (1 of 1956); [Now section 2(72) of the Companies Act, 2013.]

(ii)a financial corporation which is a public sector company;

(iii)a banking company;

(iv)a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank;

(v)a housing finance company; and

(vi)any other financial corporation including a public company;

(b)"eligible business" means,-]

(i)[ in respect of the specified entity referred to in sub-clause (i) or sub-clause (ii) or sub-clause (iii) or sub-clause (iv) of clause (a), the business of providing long-term finance for- [ Substituted by Act 33 of 2009, Section 14, for Clause (i) (w.e.f. 1.4.2010).]

(A)industrial or agricultural development;

(B)development of infrastructure facility in India; or

(C)development of housing in India;]

(ii)[ in respect of the specified entity referred to in sub-clause (v) of clause (a), the business of providing long-term finance for the construction or purchase of houses in India for residential purposes; and [ Substituted by Act 22 of 2007, Section 13, for Clause (viii) (w.e.f. 1.4.2008).]

(iii)in respect of the specified entity referred to in sub-clause (vi) of clause (a), the business of providing long-term finance for development of infrastructure facility in India;

(c)"banking company" means a company to which the Banking Regulation Act, 1949 (10 of 1949) applies and includes any bank or banking institution referred to in section 51 of that Act;

(d)"co-operative bank", "primary agricultural credit society" and "primary co-operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section (4) of section 80-P;

(e)

"housing finance company" means a public company formed or registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes;

(f)

"public company" shall have the meaning assigned to it in section 3 of the Companies Act, 1956 (1 of 1956);

(g)

"infrastructure facility" means-

(i)an infrastructure facility as defined in the Explanation to clause (i) of sub-section (4) of section 80-IA, or any other public facility of a similar nature as may be notified by the Board in this behalf in the Official Gazette and which fulfills the conditions as may be prescribed;

(ii)an undertaking referred to in clause (ii) or clause (iii) or clause (iv) or clause (vi) of sub-section (4) of section 80-IA; and

(iii)an undertaking referred to in sub-section (10) of section 80-IB;

(h)

"long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years;]

(viiia)[* * *] [ Clause (viiia) omitted by Act 32 of 1994, Section 14 (w.e.f. 1.4.1995).]

(ix)[ any expenditure bona fide incurred by a company for the purpose of promoting family planning amongst its employees: [Inserted by Act 10 of 1965, Section 11 (w.e.f. 1.4.1965). ]

Provided that where such expenditure or any part thereof is of a capital nature, one-fifth of such expenditure shall be deducted for the previous year in which it was incurred; and the balance thereof shall be deducted in equal instalments for each of the four immediately succeeding previous years:Provided further that the provisions of sub-section (2) of section 32 and of sub-section (2) of section 72 shall apply in relation to deductions allowable under this clause as they apply in relation to deductions allowable in respect of depreciation:Provided further that the provisions of clauses (ii), (iii), (iv) and (v) of sub-section (2) and sub-section (5) of section 35, of sub-section (3) of section 41 and of Explanation 1 to clause (1) of section 43 shall, so far as may be, apply in relation to an asset representing expenditure of a capital nature for the purposes of promoting family planning as they apply in relation to an asset representing expenditure of a capital nature on scientific research;] [ Substituted by Act

27 of 1999

, Section 15, for sub-Section (3) (w.e.f. 1.4.2000).][* * *] [ Clause (x) omitted by Act 22 of 2007, Section 13 (w.e.f. 1.4.2008).]

(xi)

[ any expenditure incurred by the assessee, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, wholly and exclusively in respect of a non-Y2K compliant computer system, owned by the assessee and used for the purposes of his business or profession, so as to make such computer system Y2K compliant computer system: [ Inserted by Act

27 of 1999

, Section 22 (w.e.f. 1.4.2000).]

Provided that no such deduction shall be allowed in respect of such expenditure under any other provisions of this Act:Provided further that no such deduction shall be admissible unless the assessee furnishes in the prescribed form, alongwith the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed in accordance with the provisions of this clause.Explanation. - For the purposes of this clause,-

(a)"computer system" means a device or collection of devices including input and output support devices and excluding calculators which are not programmable and capable of being used in conjunction with external files, or more of which contain computer programmes, electronic instructions, input data and output data, that performs functions including, but not limited to, logic, arithmetic, data storage and retrieval, communication and control;

(b)"Y2K compliant computer system" means a computer system capable of correctly processing, providing or receiving data relating to date within and between the twentieth and twenty-first century; ]

(xii)[ any expenditure (not being in the nature of capital expenditure) incurred by a corporation or a body corporate, by whatever name called, if,- [ Substituted by Act 22 of 2007, for Clause (xii) (w.e.f. 1.4.2008).]

(a)it is constituted or established by a Central, State or Provincial Act;

(b)such corporation or body corporate, having regard to the objects and purposes of the Act referred to in sub-clause (a), is notified by the Central Government in the Official Gazette for the purposes of this clause; and

(c)the expenditure is incurred for the objects and purposes authorised by the Act under which it is constituted or established;]

(xiii)[ any amount of banking cash transaction tax paid by the assessee during the previous year on the taxable banking transactions entered into by him. [ Inserted by Act 18 of 2005, Section 12 (w.e.f. 1.4.2006).]

Explanation. - For the purposes of this clause, the expressions "banking cash transaction tax" and "taxable banking transaction" shall have the same meanings respectively assigned to them under Chapter VII of the Finance Act, 2005;] [Inserted by Act 44 of 1980, Section 7 (w.e.f. 1.9.1980).]

(xiv)

[ any sum paid by a public financial institution by way of contribution to such credit guarantee fund trust for small industries as the Central Government may, by notification in the Official Gazette, specify in this behalf. [ Inserted by Act 22 of 2007, Section 13 (w.e.f. 1.4.2008).]

Explanation. - For the purposes of this clause, "public financial institution" shall have the meaning assigned to it in section 4-A of the Companies Act, 1956 (1 of 1956);] [ Inserted by Act 29 of 2006, Section 5 (w.e.f. 1.4.2006).]

(xv)

[ an amount equal to the securities transaction tax paid by the assessee in respect of the taxable securities transactions entered into in the course of his business during the previous year, if the income arising from such taxable securities transactions is included in the income computed under the head "Profits and gains of business or profession". [Inserted by Act 18 of 2008, Section 9 (w.e.f. 1.4.2009).]

Explanation. - For the purposes of this clause, the expressions "securities transaction tax" and "taxable securities transaction" shall have the meanings respectively assigned to them under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004);] [ Inserted by Act 21 of 1984, Section 6 (w.e.f. 1.4.1984).]

(xvi)

[ an amount equal to the commodities transaction tax paid by the assessee in respect of the taxable commodities transactions entered into in the course of his business during the previous year, if the income arising from such taxable commodities transactions is included in the income computed under the head "Profits and gains of business or profession". [Inserted by Act 17 of 2013, section 7 (w.e.f. 1-4-2014).]

Explanation. - For the purposes of this clause, the expressions "commodities transaction tax" and "taxable commodities transaction" shall have the meanings respectively assigned to them under Chapter VII of the Finance Act, 2013;] [ Substituted by Act 29 of 2006, Section 5, for the proviso (w.e.f. 1.4.2006).]

(xvii)

[ the amount of expenditure incurred by a co-operative society engaged in the business of manufacture of sugar for purchase of sugarcane at a price which is equal to or less than the price fixed or approved by the Government.] [Inserted by Act 20 of 2015, section 13 (w.e.f. 1-4-2016).]

(xviii)

[ marked to market loss or other expected loss as computed in accordance with the income computation and disclosure standards notified under sub-section (2) of section 145.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(2)

In making any deduction for a bad debt or part thereof, the following provisions shall apply-

(i)

[ no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year in which the amount of such debt or part thereof is written off or of an earlier previous year, or represents money lent in the ordinary course of the business of banking or money-lending which is carried on by the assessee;] [ Substituted by Act 4 of 1988, Section 11, for Clause (i) (w.e.f. 1.4.1989).]

(ii)

if the amount ultimately recovered on any such debt or part of debt is less than the difference between the debt or part and the amount so deducted, the deficiency shall be deductible in the previous year in which the ultimate recovery is made;

(iii)

any such debt or part of debt may be deducted if it has already been written off as irrecoverable in the accounts of an earlier previous year [(being a previous year relevant to the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year)] [ Inserted by Act 4 of 1988, Section 11 (w.e.f. 1.4.1989).] but the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] had not allowed it to be deducted on the ground that it had not been established to have become a bad debt in that year;

(iv)

where any such debt or part of debt is written off as irrecoverable in the accounts of the previous year [(being a previous year relevant to the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year)] [ Inserted by Act 4 of 1988, Section 11 (w.e.f. 1.4.1989).] and the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] is satisfied that such debt or part became a bad debt in any earlier previous year not falling beyond a period of four previous years immediately preceding the previous year in which such debt or part is written off, the provisions of sub-section (6) of section 155 shall apply;

(v)

[ where such debt or part of debt relates to advances made by an assessee to which clause (viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.] [ Substituted by Act 26 of 1997, Section 7, for Clause (v) (w.r.e.f. 1.4.1992).]

Sec 35E — Deduction for expenditure on prospecting, etc., for certain minerals

Sec 37 — General

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