March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5AB, Report of audit of accounts to be furnished under section 32AB(5)5AB. 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 – 5AA, Prescribed authority for investment allowance96[5AA.] For the purposes of sub-section (2B) of section 32A, the “prescribed authority” shall be […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)5A. The report from an accountant which is required to be furnished by the assessee under […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 5, Depreciation5. (1) Subject to the provisions of sub-rule (2), the allowance under clause (ii) of […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 4, Unrealised rent864. For the purposes of the Explanation below sub-section (1) of section 23, the amount […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 3A, Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner3A. (1) 81[In granting approval to any hospital other than a hospital for Indian system […]
March 13, 2018Published by Law@HostBooks at March 13, 2018Categories All Rules Income-tax RulesRule – 3, Valuation of perquisites74 3. For the purpose of computing the income chargeable under the head “Salaries”, the value of […]
March 10, 2018Published by Law@HostBooks at March 10, 2018Categories All Rules Income-tax RulesRule – 2F, Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 102F. 71c [ (1) The Infrastructure Debt Fund shall be set up as a Non-Banking Financial Company conforming […]
March 10, 2018Published by Law@HostBooks at March 10, 2018Categories All Rules Income-tax RulesRule – 2E, Guidelines for approval under clause (23G) of section 102E. (1) An application for approval shall be made on or after the 1st day of […]
March 10, 2018Published by Law@HostBooks at March 10, 2018Categories All Rules Income-tax RulesRule – 2DA, Guidelines for approval under clause (23FA) of section 102DA. (1) An application for approval shall be made in Form No. 56AA by a venture […]