Computation u/s 41

I think the below attach file will be helpful for u

the following receipt are chergeable to tax under section 41(1,2,3 etc)

1. Recovery against any deduction for ex. refund of tax

2. sale of assets used in scientific research

3. recovery of bad debt otherwise any amount which take deduction in tax comptatioin then after recovery we able to pay tax on this amount u\s 41