March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 41, Refund claim41. (1) A claim for refund under Chapter XIX shall be made in Form No. 30. […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40F, Part VIIC not to apply after a certain date59[40F. Nothing contained in this Part, shall apply, in respect of any assessment for the assessment […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40E, Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB40E. For the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40D, Valuation of specified security not being an equity share in the company40D. For the purposes of clause (ba) of sub-section (1) of section 115WC, the fair market […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40C, Valuation of specified security or sweat equity share being a share in the company40C. (1) For the purposes of clause (ba) of sub-section (1) of section 115WC, the […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40BB, Amount received by the company in respect of issue of share40BB. (1) For the purposes of clause (ii) of the Explanation to sub-section (1) of section 115QA, the […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40BA, Special provisions for payment of tax by certain persons other than a company40BA. The report of an accountant which is required to be furnished by the assessee under […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40B, Special provision for payment of tax by certain companies40B. The report of an accountant which is required to be furnished by the assessee along […]
March 22, 2018Published by Law@HostBooks at March 22, 2018Categories All Rules Income-tax RulesRule – 40A, Claim for credit5240A. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989. Earlier, it was inserted by […]
March 21, 2018Published by Law@HostBooks at March 21, 2018Categories All Rules Income-tax RulesRule – 40 Waiver of interest40 . The 48[Assessing Officer] may reduce or waive the interest payable under section 215 or section 217 […]