March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 115, Rate of exchange for conversion into rupees of income expressed in foreign currency.

115 . 71[(1)] The rate of exchange for the calculation of the value in rupees […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114H, Due diligence requirement

114H. (1) An account shall be treated as a reportable account beginning as on the […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114G, Information to be maintained and reported

114G. (1) The following information shall be maintained and reported by a reporting financial institution […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114F, Definitions

114F. For the purpose of this rule and rules 114G and 114H,- (1) “financial account” […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114E, Furnishing of statement of financial transaction

114E. (1) The statement of financial transaction required to be furnished under sub-section (1) of […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114DA, Furnishing of Annual Statement by a non-resident having Liaison Office in India

114DA. (1) The annual statement as provided under section 285 for every financial year, shall […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60

114D. (1) Every person referred to in,— (I) 63 [ clauses (a) ] to (k) […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114C, Verification of Permanent Account Number in transactions specified in rule 114B

114C. (1) Any person being,— (a) a registering officer or an Inspector-General appointed under the […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
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Rule – 114B, Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A

114B. Every person shall quote his permanent account number in all documents pertaining to the […]
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