March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10UC, Time limits

10UC. (1) For the purposes of section 144BA,— (i) no directions under sub-section (3) of section 144BA shall be issued by the Commissioner after the expiry of one month from […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10UB, Notice, Forms for reference under section 144BA

10UB. (1) For the purposes of sub-section (1) of section 144BA, the Assessing Officer shall, before making a reference to the Commissioner, issue a notice in writing to the assessee […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10UA, Determination of consequences of impermissible avoidance arrangement

10UA . For the purposes of sub-section (1) of section 98, where a part of an arrangement is declared to be an impermissible avoidance arrangement, the consequences in relation to tax shall […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10U, Application of General Anti Avoidance Rule

10U. Chapter X-A not to apply in certain cases.—(1) The provisions of Chapter X-A shall not apply to— (a) an arrangement where the tax benefit in the relevant assessment year […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10THD, Procedure

10THD. (1) For the purposes of exercise of the option for safe harbour, the assessee shall furnish a Form 3CEFB, complete in all respects, to the Assessing Officer on or […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10THC, Safe Harbour

10THC. (1) Where an eligible assessee has entered into an eligible specified domestic transaction in any previous year relevant to an assessment year and the option exercised by the said […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10THB, Eligible specified domestic transaction

10THB . The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an eligible assessee and which comprises of :— (i) supply of electricity 1a[***] or (ii) transmission […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10THA, Eligible assessee

10THA. The ‘eligible assessee’ means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 10THC, 2 [ and— (i) is a Government […]
Do you like it?0
0 Read more
March 16, 2018
Published by Law@HostBooks at March 16, 2018
Categories

Rule – 10TH, Safe Harbour Rules for Specified Domestic Transactions

10TH. Definitions.— For the purposes of this rule and rules 10THA to 10THD,— (a) “Appropriate Commission” shall have the same meaning as assigned to it in sub-section (4) of section 2 […]
Do you like it?0
0 Read more
Load more

Our Associations

NSDL
NSDL Listed Software
ICAI
Promoting helping CA's
for automation adoption
GSP
Making GST compliance easy
as a GST Suvidha Provider
of GSTN
NASSCOM
NASSCOM Member
(NSCM/2018/20/5109)
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host