March 16, 2018

Rule – 11B, Conditions for allowance for deduction under section 80GG

11B. The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or un-furnished accommodation occupied by him […]
March 16, 2018

Rule – 11AA, Requirements for approval of an institution or fund under section 80G

11AA . (1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be […]
March 16, 2018

Rule – 11A, Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U

11A. (1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the […]
March 16, 2018

Rule – 11, Determination of income from transactions with non-residents

11. [Omitted by the IT (Twenty-first Amdt.) Rules, 2001, w.e.f. 21-8-2001.] Reference: www.incometaxindia.gov.in
March 16, 2018

Rule – 10VB, Statement to be furnished by the fund

10VB. (1) The statement required to be furnished under sub-section (5) of section 9A shall be furnished for every financial year by the eligible investment fund in Form No.3CEK duly […]
March 16, 2018

Rule – 10VA, Approval of the fund

10VA. (1) An investment fund may at its option seek approval of the Board regarding its eligibility for the purposes of section 9A. (2) The fund seeking approval may make […]
March 16, 2018

Rule – 10V, Guidelines for application of section 9A

10V. (1) Where the investment in the fund has been made directly by an institutional entity, the number of members and the participation interest in the fund shall be determined […]
March 16, 2018

Rule – 10UC, Time limits

10UC. (1) For the purposes of section 144BA,— (i) no directions under sub-section (3) of section 144BA shall be issued by the Commissioner after the expiry of one month from […]
March 16, 2018

Rule – 10UB, Notice, Forms for reference under section 144BA

10UB. (1) For the purposes of sub-section (1) of section 144BA, the Assessing Officer shall, before making a reference to the Commissioner, issue a notice in writing to the assessee […]
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