परिच्छेद 3
Computation Of Income
नियमहरू समावेश छन्:

6

Payment Of Petty Amounts

7

Not To Be Included In Depreciation Base

8

Method Of Accounting

9

Standards On Conversion Into Unrecoverable Or Bad Debt

10

Contract With Deferred Consideration

11

Excluded Contract

12

Other Provisions Relating To Long-term Contract

13

Provision Relating To Motor Vehicle And Building Of Personaluse

14

Small Denomination Of Money Not To Be Counted

15

Fixation Of Value In Advance

16

Circumstances Where Involuntary Disposal With Substitution Iscreated

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