March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DD, Form of report for claiming deduction under sub-section (11B) of section 80-IB

18DD. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (11B) of section 80-IB shall be in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DC, Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB

18DC. (1) For the purpose of sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB, the convention centre shall have the following area, facilities and amenities,— (i) A convention […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DB, Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB

18DB. (1) For the purpose of sub-section (7A) and clause (da) of sub-section (14) of section 80-IB, the multiplex theatre shall have the following area, facilities and amenities :— (a) […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DA, Prescribed conditions for deduction under sub-section (8A) of section 80-IB

18DA. (1) Any company carrying on scientific research and development shall be eligible for deduction specified in sub-section (8A) of section 80-IB, if such company— (a) is registered in India; (b) […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18D, Prescribed authority for approval of companies carrying on scientific research and development

18D. (1) For the purposes of sub-section (8A) of section 80-IB, the prescribed authority shall be the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18C, Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)

18C. (1) The undertaking shall begin to develop, develop and operate or maintain and operate an industrial park any time during the period beginning on the 1st day of April, 2006, […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA

18BBE. (1) For the purpose of sub-section 5[(6)] of section 80-IA, the profits of housing or other activities, which are integral part of a highway project, shall be computed on the basis […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18BBD, Prescribed authority for approval of companies carrying on scientific and industrial research and development

18BBD. For the purposes of sub-section (4B) of section 80-IA, the prescribed authority shall be the Secretary in the Department of Scientific and Industrial Research and Development, Ministry of Science and […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18BBC, Prescribed authority for approval of hotels located in certain areas

18BBC. (1) For the purposes of sub-clause (iii) of clause (c) of sub-section (7) of section 80-IB, the prescribed authority,— (a) in relation to hotels located in an area or place […]
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