March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 20, Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88

20. The Board, before granting approval to a public company, 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88, shall satisfy itself […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19AE, Form of report of accountant to be furnished under sub-section (3) of section 80LA

22[19AE. The report of the accountant, which is required to be furnished by the assessee under sub-section (3) of section 80LA shall be in Form No. 10CCF.] Reference: www.incometaxindia.gov.in
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19AD, Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB

20[19AD. (1) For the purposes of sub-section (2) of section 80RRB, the prescribed authority shall be the Controller, referred to in clause (b) of sub-section (1) of section 2 of the […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19AC, Form of certificate to be furnished under sub-section (3) of section 80QQB

19AC. (1) The certificate, which is required to be furnished by the assessee under sub-section (3) of section 80QQB from a person responsible for making payment to the assessee, shall be […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19AB, Form of report for claiming deduction under section 80JJAA

19AB. Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (c) of sub-section (2) of section 80JJAA shall be […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19A, Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J

19A. 17[Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19, Computation of capital employed in an industrial undertaking or a hotel

19. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DE, Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID

18DE. (1) For the purposes of clause (a) of sub-section (6) of section 80-ID, the convention centre shall have the following area, facilities and amenities,— (a) A convention centre located in […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DDA, Form of report for claiming deduction under sub-section (11C) of section 80-IB

18DDA. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (11C) of section 80-IB shall be in Form […]
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