Section 40b

Section 40 b laid down the rules for the allowance of payment made by the firm to its partners as salary remuneration bonus commission and interest. Section 40 b of income tax act places some restrictions and conditions on the deductions of expenses available to an assessee assessable as a partnership firm in relation to the remuneration and interest payable to the partners of such firm. Chapter 40b is an affordable housing program that allows developers to bypass some local planning and zoning regulations if at least 20 percent of the units in the development are deemed.

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The amount over the specified limit is not allowed as a deduction to a partnership firm.

Section 40b. Section 40b determines the maximum amount of remuneration and interest on capital payable to a partner under income tax act. However there is certain maximum limit upto which such deduction is available on partner s remuneration and interest on capital of partners. Payment of interest salary bonus commission or remuneration made by firm to its partners.

Interest on capital of partner and remuneration in the form of salary bonus or commission paid to the partners is allowed as deduction to a partnership firm under section 40b of income tax 1961. And yet on other occasions it stopped me at many points. Crito phaedo 40b either when i left my home in the morning or when i came here to the court or at any point of my speech when i was going to say anything.

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