March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AC, Limits and conditions for allowance of expenditure in certain cases

546AC. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6ABB, Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

6ABB. The report of an accountant, which is required to be furnished under clause (xi) of sub-section (1) of section 36 shall be in Form No. 3BA. Reference: www.incometaxindia.gov.in
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6ABAA, Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

6ABAA. The conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility52 in accordance with the provisions of clause (d) of the Explanation to clause (viii) […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6ABA, Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

6ABA. For the purposes of clause (viia) of sub-section (1) of section 36, the aggregate average advances made by the rural branches of a scheduled bank shall be computed in the […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AB, Form of audit report for claiming deductions under sections 35D and 35E

6AB. The report of audit of the accounts of an assessee, other than a company or a co-operative society, which is required to be furnished under sub-section (4) of section 35D […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AAH, Meaning of expressions used in rule 6AAF and rule 6AAG

6AAH. For the purposes of rule 6AAF and rule 6AAG— (i) “Eligible company” means a company, which is— (a) engaged in the business of manufacture or production of any article […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AAG, Conditions subject to which a skill development project is to be notified under section 35CCD

6AAG. (1) The company undertaking skill development project shall maintain separate books of account of the skill development project notified under sub-section (1) of section 35CCD, and get such books […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AAF, Guidelines for approval of skill development project under section 35CCD

6AAF. (1) A skill development project shall be considered for notification if it is undertaken by an eligible company and the project is undertaken in separate facilities in a training […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 6AAE, Conditions subject to which an agricultural extension project is to be notified under section 35CCC

6AAE. (1) The assessee undertaking agricultural extension project shall maintain separate books of account of the agricultural extension project notified under sub-section (1) of section 35CCC, and get such books […]
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