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  • CHAPTER I - Preliminary
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  • CHAPTER VIII - Rebates and reliefs
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  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
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  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 6DDB, Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

6DDB. (1) An application for notification of a stock exchange as a recognised stock exchange […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6DDA, Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

6DDA. For the purposes of clause (d) of proviso to clause (5) of section 43, a […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories
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  • Income-tax Rules

Rule – 6DD, Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft

6DD. No disallowance under sub-section (3) of section 40A shall be made and no payment […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6D, Expenditure in connection with travelling, etc

566D. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6C, Expenditure on residential accommodation including guest houses

6C. [Omitted by the IT (Amdt.) Rules, 1973, w.e.f. 1-4-1973. Original rule 6C was inserted by […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6B Expenditure on advertisement

55 6B. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6AC, Limits and conditions for allowance of expenditure in certain cases

546AC. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6ABB, Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

6ABB. The report of an accountant, which is required to be furnished under clause (xi) of […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6ABAA, Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

6ABAA. The conditions to be fulfilled by a public facility to be eligible to be notified […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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  • Income-tax Rules

Rule – 6ABA, Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

6ABA. For the purposes of clause (viia) of sub-section (1) of section 36, the aggregate average […]
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