March 14, 2018

Rule – 9B, Deduction in respect of expenditure on acquisition of distribution rights of feature films

9B. (1) In computing the profits and gains of the business of distribution of feature […]
March 14, 2018

Rule – 9A, Deduction in respect of expenditure on production of feature films

9A. 27[(1) In computing the profits and gains of the business of production of feature […]
March 14, 2018

Rule – 9, Royalties or copyright fees, etc., for literary or artistic work

9. (1) Where a claim for an allocation is or has been made under section […]
March 14, 2018

Rule – 8D, Method for determining amount of expenditure in relation to income not includible in total income

8D. (1) Where the Assessing Officer, having regard to the accounts of the assessee of […]
March 14, 2018

Rule – 8C, Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36

8C. For the purposes of clause (iiia) of sub-section (1) of section 36, the pro […]
March 14, 2018

Rule – 8B, Guidelines for notification of zero coupon bond

8B. (1) An application by an infrastructure capital company or infrastructure capital fund or a […]
March 14, 2018

Rule – 8AA, Method of determination of period of holding of capital assets in certain cases

8AA. (1) The period for which any capital asset, other than the capital assets mentioned […]
March 14, 2018

Rule – 8A, Conditions for the grant of development allowance

8A. The other conditions referred to in clause (iii) of sub-section (3) of section 33A […]
March 14, 2018

Rule – 8, Income from the manufacture of tea

8. (1) Income derived from the sale of tea grown and manufactured by the seller in […]
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