March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 11A, Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U11A. (1) For the purposes of clause (e) of the Explanation to sub-section (4) of […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 11, Determination of income from transactions with non-residents11. [Omitted by the IT (Twenty-first Amdt.) Rules, 2001, w.e.f. 21-8-2001.] Reference: www.incometaxindia.gov.in
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10VB, Statement to be furnished by the fund10VB. (1) The statement required to be furnished under sub-section (5) of section 9A shall […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10VA, Approval of the fund10VA. (1) An investment fund may at its option seek approval of the Board regarding […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10V, Guidelines for application of section 9A10V. (1) Where the investment in the fund has been made directly by an institutional […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10UC, Time limits10UC. (1) For the purposes of section 144BA,— (i) no directions under sub-section (3) of […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10UB, Notice, Forms for reference under section 144BA10UB. (1) For the purposes of sub-section (1) of section 144BA, the Assessing Officer shall, […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10UA, Determination of consequences of impermissible avoidance arrangement10UA . For the purposes of sub-section (1) of section 98, where a part of an arrangement […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10U, Application of General Anti Avoidance Rule10U. Chapter X-A not to apply in certain cases.—(1) The provisions of Chapter X-A shall […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10THD, Procedure10THD. (1) For the purposes of exercise of the option for safe harbour, the assessee […]