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Rule – 48H, Form of fortnightly return to be forwarded by registering officer to the competent authority

Rule – 48J, Jurisdiction of appropriate authority

Rule – 48-I, Rate of interest for determination of discounted value of consideration

Published by Law@HostBooks at Last Updated on August 9th, 2018 at 4:22 pm Published on March 24, 2018

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48-I. The rate of interest for determination of the discounted value of consideration under sub-clause (1) or sub-clause (2) of clause (b) of section 269UA shall be eight per cent per annum.

Reference: www.incometaxindia.gov.in

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