March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 17A, Application for registration of charitable or religious trusts, etc.

17A(1). An application under clause (aa) or clause (ab) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 17, Exercise of option etc under section 11

17. (1) The option to be exercised in accordance with the provisions of the Explanation to sub-section (1) of section 11 in respect of income of any previous year relevant to the assessment […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16F, Form of report for claiming deduction under section 10BA

16F. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (5) of section 10BA shall be in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16E, Form of report for claiming deduction under section 10B

16E. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (5) of section 10B shall be in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16DD, Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A

16DD. The particulars, which are required to be furnished by the assessee along with the return of income under clause (b) of sub-section (1B) of section 10A shall be in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16D, Form of report for claiming deduction under section 10A

16D. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (5) of section 10A shall be in Form […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16CC Form of report of audit prescribed under tenth proviso to section 10(23C)

55[16CC. The report of audit of the accounts of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16C, Requirements for approval of a fund under section 10(23AAA)

16C. (1) The fund shall be formed under a trust and it shall be evidenced by a trust deed. (2) The contributions to the fund are to be made by the […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
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Rule – 16B, Prescribed authority for the purposes of clauses (8A) and (8B) of section 10

16B. For the purposes of clauses (8A) and (8B) of section 10, the “prescribed authority” shall be the Additional Secretary, Department of Economic Affairs in the Ministry of Finance, Government of […]
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