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March 21, 2018

Published by Law@HostBooks at March 21, 2018

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Rule – 30, Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

30. (1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government— (a) on […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29D, Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C

29D. (1) The declaration under the second proviso to clause (i) of sub-section (3) of section 194C by a sub-contractor shall be in Form No. 15-I and shall be verified […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29C, Declaration by person claiming receipt of certain incomes without deduction of tax

29C. (1) A declaration under sub-section (1) or under sub-section (1A) of section 197A shall be in Form No.15G and declaration under sub-section (1C) of section 197A shall be in […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29B Application for certificate authorising receipt of interest and other sums without deduction of tax

29B. (1) Any person entitled to receive any interest, or other sum, on which income-tax has to be deducted under sub-section (1) of section 195 may, if he fulfils the conditions […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29AA, Form of certificate to be filed with the return of income for claiming deduction under section 80-O

75[29AA. The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA.] Reference: www.incometaxindia.gov.in

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29A, Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of

29A. (1) The certificate referred to in sub-section (4) of section 80QQB, sub-section (3) of section 80RRB, sections 80R, 80RR and 80RRA shall be in Form No. 10H. (2) For the […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 29, Certificate of no deduction of tax or deduction at lower rates from dividends

29. (1) 65[The Assessing Officer, on being satisfied that the total income of the shareholder justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 28AB, Certificate of no deduction of tax in case of certain entities

28AB. (1) Subject to the conditions specified in sub-rule (2), a person— (a) in receipt of income or deemed income derived from property held under trust wholly for charitable or […]

March 20, 2018

Published by Law@HostBooks at March 20, 2018

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Rule – 28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends

28AA . (1) Where the Assessing Officer, on an application made by a person under sub-rule (1) of rule 28 is satisfied that existing and estimated tax liability of a person justifies […]

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