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  • 17 Dec 2015 Rules regarding quoting of PAN for specified transactions amended effective from 1st January, 2016 - Rules regarding quoting of PAN for specified transactions amended The Government...
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  • 02 Nov 2015 Due date of HVAT return for the quarter ended 30th Sept’15 is extended - Due date of HVAT return for the quarter ended 30th Sept’15 is extended fro...
  • Income Tax Rules

    Enter Rule No Enter Heading
    Rule NoHeading
    Page size:
    select
     399 items in 8 pages
    1Short title and commencement
    2Definitions
    2ALimits for the purposes of section 10(13A)
    2BConditions for the purpose of section 10(5)
    2BAGuidelines for the purposes of section 10(10C)
    2BBPrescribed allowances for the purposes of clause (14) of section 10
    2BBACircumstances and conditions for the purposes of clause (19) of section 10
    2BCAmount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
    2CGuidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
    2CAGuidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
    2DGuidelines for approval under clause (23F) of section 10
    2DAGuidelines for approval under clause (23FA) of section 10
    2EGuidelines for approval under clause (23G) of section 10
    2FGuidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
    3Valuation of perquisites
    3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
    4Unrealised rent
    5Depreciation
    5AForm of report by an accountant for claiming deduction under section 32(1)(iia)
    5AAPrescribed authority for investment allowance
    5ABReport of audit of accounts to be furnished under section 32AB(5)
    5ACReport of audit of accounts to be furnished under section 33AB(2)
    5ADReport of audit of accounts to be furnished under section 33ABA(2)
    5BDevelopment rebate
    5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
    5DConditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
    5EConditions 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 35
    5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
    6Prescribed authority15 for expenditure on scientific research
    6APrescribed authority, services, etc., for agricultural development allowance
    6AAPrescribed activities for export markets development allowance
    6AAAPrescribed authority for the purposes of sections 35CC39 and 35CCA
    6AABStatement of expenditure for claiming deduction under section 35CC
    6AACPrescribed authority for the purposes of section 35CCB
    6AADGuidelines for approval of agricultural extension project under section 35CCC
    6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC
    6AAFGuidelines for approval of skill development project under section 35CCD
    6AAGConditions subject to which a skill development project is to be notified under section 35CCD
    6AAHMeaning of expressions used in rule 6AAF and rule 6AAG
    6ABForm of audit report for claiming deductions under sections 35D and 35E
    6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
    6ABAAInfrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
    6ABBForm of report for claiming deduction under clause (xi) of sub-section (1) of section 36
    6ACLimits and conditions for allowance of expenditure in certain cases
    6BExpenditure on advertisement
    6CExpenditure on residential accommodation including guest houses
    6DExpenditure in connection with travelling, etc
    6DDCases 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
    6DDAConditions 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
    6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43