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 […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10THC, Safe Harbour10THC. (1) Where an eligible assessee has entered into an eligible specified domestic transaction in […]