§ 14
Chapter IV — Computation Of Total Income
No Deduction for Expenditure on Non‑Taxable Income
Income-tax Act, 2025
When calculating total income, a taxpayer cannot claim a deduction for any expense incurred on income that is not included in total income under the Act. If the assessing officer doubts the correctness of the taxpayer's claim—either that an expense was incurred or that no expense was incurred—they must determine the allowable amount using a prescribed method. This rule also applies to expenses incurred in a year for income that has not yet accrued, arisen, or been received in that year.
📜 Official text of the section +
14. (1) Irrespective of anything to the contrary contained in this Act, for the
purposes of computing the total income under this Chapter, no deduction shall
be allowed in respect of expenditure incurred by the assessee in relation to income
which does not form part of the total income.
(2) Where the Assessing Officer, having regard to the accounts of the assessee, is
not satisfied with—
( a) the correctness of the claim of expenditure incurred by the assessee; or
( b) the claim made by the assessee that no expenditure has been incurred,
in relation to income which does not form part of the total income under this Act,
he shall determine such amount of expenditure in accordance with any method,
as may be prescribed.
(3) Irrespective of anything to the contrary contained in this Act, the provisions of
this section shall apply in a case where any expenditure has been incurred during
any tax year in relation to income which does not form part of the total income
under this Act, but such income has not accrued or arisen or has not been received
during that tax year.
B.—Salaries
Salaries.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.