March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 19, Computation of capital employed in an industrial undertaking or a hotel

19. [Omitted by the IT (Fifth Amdt.) Rules, 1989, w.e.f. 18-5-1989.] Reference: www.incometaxindia.gov.in
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DE, Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID

18DE. (1) For the purposes of clause (a) of sub-section (6) of section 80-ID, the convention […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DDA, Form of report for claiming deduction under sub-section (11C) of section 80-IB

18DDA. The report of an accountant which is required to be furnished by the assessee along […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DC, Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB

18DC. (1) For the purpose of sub-section (7B) and clause (aa) of sub-section (14) of section […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DB, Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB

18DB. (1) For the purpose of sub-section (7A) and clause (da) of sub-section (14) of […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18DA, Prescribed conditions for deduction under sub-section (8A) of section 80-IB

18DA. (1) Any company carrying on scientific research and development shall be eligible for deduction specified […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18D, Prescribed authority for approval of companies carrying on scientific research and development

18D. (1) For the purposes of sub-section (8A) of section 80-IB, the prescribed authority shall be […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18C, Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)

18C. (1) The undertaking shall begin to develop, develop and operate or maintain and operate an […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA

18BBE. (1) For the purpose of sub-section 5[(6)] of section 80-IA, the profits of housing or other […]
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