Rule – 111A, Application for reduction of the amount of minimum distribution by a company
March 28, 2018Rule – 96, Amendment of rules, etc., of fund
March 28, 2018111AA. The percentage of the value of the asset and the amount referred to in sub-clause (i) of clause (b) of section 55A shall, respectively, be 15 per cent and Rs. 25,000.
Reference: www.incometaxindia.gov.in
