March 13, 2018

Rule – 5C, Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35

5C. (1) An application for approval,— (i) under clause (ii) 8[or clause (iii)] of sub-section (1) of section 35 by a 9[***] research association in duplicate in Form No. 3CF-I; […]
March 13, 2018

Rule – 5B, Development rebate

5B. The deduction to be allowed by way of development rebate in respect of any ship or machinery or plant referred to in sub-section (1A) of section 33 shall be […]
March 13, 2018

Rule – 5AD, Report of audit of accounts to be furnished under section 33ABA(2)

5AD. The report of audit of the accounts of an assessee, which is required to be furnished under sub-section (2) of section 33ABA, shall be in Form No. 3AD. Reference: www.incometaxindia.gov.in
March 13, 2018

Rule – 5AC, Report of audit of accounts to be furnished under section 33AB(2)

5AC. The report of audit of the accounts of an assessee, which is required to be furnished under sub-section (2) of section 33AB shall be in Form No. 3AC.   Reference: […]
March 13, 2018

Rule – 5AB, Report of audit of accounts to be furnished under section 32AB(5)

5AB. The report of audit of the accounts of an assessee, which is required to be furnished under sub-section (5) of section 32AB shall be in 1[Form No. 3AAA.]   Reference: www.incometaxindia.gov.in […]
March 13, 2018

Rule – 5AA, Prescribed authority for investment allowance

96[5AA.] For the purposes of sub-section (2B) of section 32A, the “prescribed authority” shall be the Secretary, Department of 97[Scientific and Industrial Research], Government of India. Reference: www.incometaxindia.gov.in
March 13, 2018

Rule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)

5A. The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in […]
March 13, 2018

Rule – 5, Depreciation

5. (1) Subject to the provisions of sub-rule (2), the allowance under clause (ii) of sub- section (1) of section 32 in respect of depreciation of any block of assets […]
March 13, 2018

Rule – 4, Unrealised rent

864. For the purposes of the Explanation below sub-section (1) of section 23, the amount of rent which the owner cannot realise shall be equal to the amount of rent […]
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