March 22, 2018

Rule – 44, Production of certificate

44. Any person leaving India shall, at the request of any Customs Officer, produce to him for examination the tax clearance certificate or the exemption certificate, as the case may be. […]
March 22, 2018

Rule – 43, Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230

43. (1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or clause (ii), as the […]
March 22, 2018

Rule – 42, Prescribed authority for tax clearance certificates

42. (1) For the purposes of sub-section (1) of section 230, the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, […]
March 22, 2018

Rule – 41, Refund claim

41. (1) A claim for refund under Chapter XIX shall be made in Form No. 30. (2) The claim under sub-rule (1) shall be accompanied by a return in the form […]
March 22, 2018

Rule – 40F, Part VIIC not to apply after a certain date

59[40F. Nothing contained in this Part, shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year. Reference: […]
March 22, 2018

Rule – 40E, Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB

40E. For the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB, the non-transferable pre-paid electronic meal card (hereinafter called the “card”) shall fulfil the following […]
March 22, 2018

Rule – 40D, Valuation of specified security not being an equity share in the company

40D. For the purposes of clause (ba) of sub-section (1) of section 115WC, the fair market value of any specified security, not being an equity share in a company, on the […]
March 22, 2018

Rule – 40C, Valuation of specified security or sweat equity share being a share in the company

40C. (1) For the purposes of clause (ba) of sub-section (1) of section 115WC, the fair market value of any specified security or sweat equity share, being an equity share […]
March 22, 2018

Rule – 40BB, Amount received by the company in respect of issue of share

40BB. (1) For the purposes of clause (ii) of the Explanation to sub-section (1) of section 115QA, the amount received by a company in respect of the share issued by it, being the […]
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