Section 44A - Special provision for deduction in the case of Trade professional or similar association

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....distributed to its members. * Amount received by the association from its members by way of contribution or otherwise (other than amount received from performing specific services) i.e. General receipts from members. Less: Expenditure incurred for the purposes of protection or advancement of interest of members (other than expenditure which is otherwise deductible under the Act and other than ....