March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 118, Levy of interest under section 220(2) where a recovery certificate is not issued88118. [Omitted by the IT (Eleventh Amdt.) Rules, 1989, w.e.f. 30-11-1989.] Reference: www.incometaxindia.gov.in
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 117C, Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer117C. (1) The Chief Commissioner or the Commissioner, by general or special order in writing, […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 117B, Form of statement under section 222 or section 223117B. A statement under section 222 or section 223 shall be drawn up by the […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 117A, Reduction or waiver of interest payable under section 139117A. 82[In respect of assessment relating to an assessment year commencing on or before the […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 117, Return of dividends paid80117. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 116, Return of interest paid79116. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 115A, Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act,115A. For the purpose of computing capital gains arising from the transfer of a capital […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 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 […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 114H, Due diligence requirement114H. (1) An account shall be treated as a reportable account beginning as on the […]
March 29, 2018Published by Law@HostBooks at March 29, 2018Categories All Rules Income-tax RulesRule – 114G, Information to be maintained and reported114G. (1) The following information shall be maintained and reported by a reporting financial institution […]