March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9B, Deduction in respect of expenditure on acquisition of distribution rights of feature films

9B. (1) In computing the profits and gains of the business of distribution of feature films carried on by a person (the person carrying on such business hereafter in this […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9A, Deduction in respect of expenditure on production of feature films

9A. 27[(1) In computing the profits and gains of the business of production of feature films carried on by a person (the person carrying on such business hereafter in this […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 9, Royalties or copyright fees, etc., for literary or artistic work

9. (1) Where a claim for an allocation is or has been made under section 12AA of the Indian Income-tax Act, 1922 (11 of 1922), in respect of the amount […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8D, Method for determining amount of expenditure in relation to income not includible in total income

8D. (1) Where the Assessing Officer, having regard to the accounts of the assessee of a previous year, is not satisfied with— (a) the correctness of the claim of expenditure […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8C, Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36

8C. For the purposes of clause (iiia) of sub-section (1) of section 36, the pro rata amount of discount on a zero coupon bond shall be computed in the following […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8B, Guidelines for notification of zero coupon bond

8B. (1) An application by an infrastructure capital company or infrastructure capital fund or a public sector company for notification under clause (48) of section 2 of any zero coupon […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8AA, Method of determination of period of holding of capital assets in certain cases

8AA. (1) The period for which any capital asset, other than the capital assets mentioned in clause (i) of the Explanation 1 to clause (42A) of section 2 of the […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8A, Conditions for the grant of development allowance

8A. The other conditions referred to in clause (iii) of sub-section (3) of section 33A shall be the following, namely:— (a) the assessee shall, at least three months before commencing […]
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March 14, 2018
Published by Law@HostBooks at March 14, 2018
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Rule – 8, Income from the manufacture of tea

8. (1) Income derived from the sale of tea grown and manufactured by the seller in India shall be computed as if it were income derived from business, and forty per […]
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