March 15, 2018
Published by Law@HostBooks at March 15, 2018
Categories

Rule – 10D, Information and documents to be kept and maintained under section 92D

10D . (1) Every person who has entered into an international transaction 56b[or a specified domestic transaction] shall keep and maintain the following information and documents, namely:— (a) a description […]
Do you like it?0
0 Read more
March 15, 2018
Published by Law@HostBooks at March 15, 2018
Categories

Rule – 10CB, Computation of interest income pursuant to secondary adjustments

10CB. (1) For the purposes of sub-section (2) of section 92CE of the Act, the time limit for repatriation of excess money shall be on or before ninety days,— (i) […]
Do you like it?0
2 Read more
March 15, 2018
Published by Law@HostBooks at March 15, 2018
Categories

Rule – 10CA, Computation of arm’s length price in certain cases

10CA. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in sub-section (1) of section 92C results in […]
Do you like it?0
1 Read more
March 15, 2018
Published by Law@HostBooks at March 15, 2018
Categories

Rule – 10C, Most appropriate method

10C. (1) For the purposes of sub-section (1) of section 92C, the most appropriate method shall be the method which is best suited to the facts and circumstances of each particular […]
Do you like it?0
0 Read more
March 15, 2018
Published by Law@HostBooks at March 15, 2018
Categories

Rule – 10B, Determination of arm’s length price under section 92C

10B . (1) For the purposes of sub-section (2) of section 92C, the arm’s length price in relation to an international transaction 55a[or a specified domestic transaction] shall be determined […]
Do you like it?0
0 Read more
March 14, 2018
Published by Law@HostBooks at March 14, 2018
Categories

Rule – 10AB, Other method of determination of arm’s length price

10AB. For the purposes of clause (f) of sub-section (1) of section 92C, the other method for determination of the arm’s length price in relation to an international transaction 54b[or […]
Do you like it?0
0 Read more
March 14, 2018
Published by Law@HostBooks at March 14, 2018
Categories

Rule – 10A, Meaning of expressions used in computation of arm’s length price

10A. For the purposes of this rule and rules 54a[10AB] to 10E,— 54b[(a) “associated enterprise” shall,— (i) have the same meaning as assigned to it in section 92A; and (ii) […]
Do you like it?0
0 Read more
March 14, 2018
Published by Law@HostBooks at March 14, 2018
Categories

Rule – 10, Determination of income in the case of non-residents

10. In any case in which the 51[Assessing Officer] is of opinion that the actual amount of the income accruing or arising to any non-resident person whether directly or indirectly, […]
Do you like it?0
0 Read more
March 14, 2018
Published by Law@HostBooks at March 14, 2018
Categories

Rule – 9C, Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

9C. The conditions referred to in clause (iii) of sub-section (2) of section 72A shall be the following, namely :— (a) the amalgamated company, owning an industrial undertaking of the […]
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