March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 6AAB, Statement of expenditure for claiming deduction under section 35CC

44 6AAB. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 6AAA, Prescribed authority for the purposes of sections 35CC39 and 35CCA

41[6AAA.] For the purposes of section 35CC and section 35CCA,— (i) the “prescribed authority” to approve the programme of rural development referred to in sub-section (1) of section 35CC and […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 6AA, Prescribed activities for export markets development allowance

366AA. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 6A, Expenditure for obtaining right to use spectrum for telecommunication services

6A. (1) For the purpose of section 35ABA, the term “payment has actually been made” shall mean,— (a) where an assessee has opted and been allowed by the Department of […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 6, Prescribed authority for expenditure on scientific research

6. (1) For the purposes of 16[17[clause (i) of] sub-section (1) and sub-section (2A) of] section 35, the prescribed authority shall be the Director General (Income-tax Exemptions) in concurrence with […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 5G, Option form for taxation of income from patent under section 115BBF

(1) For the purposes of exercising the option for taxation of income by way of royalty in respect of a patent developed and registered in India, by an eligible assessee […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 5F, Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35

5F. (1) For the purposes of clause (iia) of sub-section (1) of section 35, the pre- scribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the applicant. […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 5E, Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35

5E. (1) The sum paid to a university, college or other institution shall be used for scientific research and research in social science or statistical research. (2) The applicant university, […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 5D, Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35

5D. (1) The sole object of the applicant research association shall be to undertake scientific research or research in social science or statistical research, as the case may be. (2) […]
Do you like it?0
0 Read more
Load more

Our Associations

NSDL
NSDL Listed Software
ICAI
Promoting helping CA's
for automation adoption
GSP
Making GST compliance easy
as a GST Suvidha Provider
of GSTN
NASSCOM
NASSCOM Member
(NSCM/2018/20/5109)
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host