March 13, 2018

Rule – 3A, Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

3A. (1) 81[In granting approval to any hospital other than a hospital for Indian system of medicine and homoeopathic treatment for the purposes of sub-clause (b) of clause (ii) of […]
March 13, 2018

Rule – 3, Valuation of perquisites

74 3. For the purpose of computing the income chargeable under the head “Salaries”, the value of perquisites provided by the employer directly or indirectly to the assessee (hereinafter referred to as […]
March 10, 2018

Rule – 2F, Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10

2F. 71c [ (1) The Infrastructure Debt Fund shall be set up as a Non-Banking Financial Company conforming to and satisfying the conditions provided by the Reserve Bank of India in the Infrastructure […]
March 10, 2018

Rule – 2E, Guidelines for approval under clause (23G) of section 10

2E. (1) An application for approval shall be made on or after the 1st day of June, 1998 in Form No. 56E by an enterprise to the Central Government. (2) Every […]
March 10, 2018

Rule – 2DA, Guidelines for approval under clause (23FA) of section 10

2DA. (1) An application for approval shall be made in Form No. 56AA by a venture capital fund or a venture capital company to the Central Government. (2) Every application under […]
March 10, 2018

Rule – 2D, Guidelines for approval under clause (23F) of section 10

2D. (1) For the purposes of clause (23F) of section 10, the prescribed authority shall be the Director of Income-tax (Exemptions) having jurisdiction over the venture capital fund or the venture […]
March 10, 2018

Rule – 2CA, Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10

57[2CA. (1) The prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be made […]
March 9, 2018

Rule – 2C, Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10

2C. (1) The prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be […]
March 9, 2018

Rule – 2BC, Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10

2BC. (1) For the purposes of sub-clause (iiiad) of clause (23C) of section 10, the amount of annual receipts on or after the 1st day of April, 1998, of any […]
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