Rule – 48H, Form of fortnightly return to be forwarded by registering officer to the competent authority
March 24, 2018
Rule – 48J, Jurisdiction of appropriate authority
March 26, 2018

Rule – 48-I, Rate of interest for determination of discounted value of consideration

48-I. The rate of interest for determination of the discounted value of consideration under sub-clause (1) or sub-clause (2) of clause (b) of section 269UA shall be eight per cent per annum.

Reference: www.incometaxindia.gov.in

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