March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 6A, Expenditure for obtaining right to use spectrum for telecommunication services6A. (1) For the purpose of section 35ABA, the term “payment has actually been made” […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 6, Prescribed authority for expenditure on scientific research6. (1) For the purposes of 16[17[clause (i) of] sub-section (1) and sub-section (2A) of] […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5G, Option form for taxation of income from patent under section 115BBF(1) For the purposes of exercising the option for taxation of income by way of […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5F, Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 355F. (1) For the purposes of clause (iia) of sub-section (1) of section 35, the […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5E, Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 355E. (1) The sum paid to a university, college or other institution shall be used […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5D, Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 355D. (1) The sole object of the applicant research association shall be to undertake scientific […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5C, Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 355C. (1) An application for approval,— (i) under clause (ii) 8[or clause (iii)] of sub-section […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5B, Development rebate5B. The deduction to be allowed by way of development rebate in respect of any […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5AD, Report of audit of accounts to be furnished under section 33ABA(2)5AD. The report of audit of the accounts of an assessee, which is required to be […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5AC, Report of audit of accounts to be furnished under section 33AB(2)5AC. The report of audit of the accounts of an assessee, which is required to be […]