March 29, 2018

Rule – 115, Rate of exchange for conversion into rupees of income expressed in foreign currency.

115 . 71[(1)] The rate of exchange for the calculation of the value in rupees of any income accruing or arising or deemed to accrue or arise to the assessee […]
March 29, 2018

Rule – 114H, Due diligence requirement

114H. (1) An account shall be treated as a reportable account beginning as on the date it is identified as such pursuant to the due diligence procedure specified in sub-rule […]
March 29, 2018

Rule – 114G, Information to be maintained and reported

114G. (1) The following information shall be maintained and reported by a reporting financial institution in respect of each reportable account, namely:— (a) the name, address, taxpayer identification number (assigned […]
March 29, 2018

Rule – 114F, Definitions

114F. For the purpose of this rule and rules 114G and 114H,- (1) “financial account” means an account (other than an excluded account) maintained by a financial institution, and includes- […]
March 29, 2018

Rule – 114E, Furnishing of statement of financial transaction

114E. (1) The statement of financial transaction required to be furnished under sub-section (1) of section 285BA of the Act shall be furnished in respect of a financial year in […]
March 29, 2018

Rule – 114DA, Furnishing of Annual Statement by a non-resident having Liaison Office in India

114DA. (1) The annual statement as provided under section 285 for every financial year, shall be furnished in Form No. 49C. (2) The annual statement referred to in sub-rule (1) […]
March 29, 2018

Rule – 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60

114D. (1) Every person referred to in,— (I) 63 [ clauses (a) ] to (k) of sub-rule (1) of rule 114C; and (II) sub-rule (2) of rule 114C and who […]
March 29, 2018

Rule – 114C, Verification of Permanent Account Number in transactions specified in rule 114B

114C. (1) Any person being,— (a) a registering officer or an Inspector-General appointed under the Registration Act, 1908 (16 of 1908); (b) a person who sells the immovable property or […]
March 29, 2018

Rule – 114B, Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A

114B. Every person shall quote his permanent account number in all documents pertaining to the transactions specified in the Table below, namely:— TABLE Sl.No. Nature of transaction Value of transaction […]

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