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section 28 is the charging section section 29 is the computational section section 30 expenditure relating to building section 31 expenditure relating to plant machiner and Furniture section 32 is depreciation section 33 AB is tea coffee or rubber section 35 expenditure on scientific research section 35 ad specified business 35 D preliminary expenses 35 DDA vrs 35e extraction of mineral oil 36 other deduction 37 General deduction 38 asset used for both business and personal so we are going to talk about the chapter profits and gains of business or profession how we going to study this chapter big chapter we are going to classify the chapter into five category number one deduction number two disant number three procedural aspects number four presumptive Taxation and number five 43 CDs in the deduction this many sections are there once we are thorough with this many section we can say that we have done with the deduction part the number one is section 28 charging section section 29 is a