March 13, 2018

Rule – 6AAD, Guidelines for approval of agricultural extension project under section 35CCC

6AAD . (1) The agricultural extension project shall be considered for notification if it fulfils all of the following conditions, namely :— (i) the project shall be undertaken by an […]
March 13, 2018

Rule – 6AAC, Prescribed authority for the purposes of section 35CCB

6AAC. For the purposes of section 35CCB, the “prescribed authority” shall be the Secretary, Department of Environment, Government of India. Reference: www.incometaxindia.gov.in
March 13, 2018

Rule – 6AAB, Statement of expenditure for claiming deduction under section 35CC

44 6AAB. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
March 13, 2018

Rule – 6AAA, Prescribed authority for the purposes of sections 35CC39 and 35CCA

41[6AAA.] For the purposes of section 35CC and section 35CCA,— (i) the “prescribed authority” to approve the programme of rural development referred to in sub-section (1) of section 35CC and […]
March 13, 2018

Rule – 6AA, Prescribed activities for export markets development allowance

366AA. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.] Reference: www.incometaxindia.gov.in
March 13, 2018

Rule – 6A, Expenditure for obtaining right to use spectrum for telecommunication services

6A. (1) For the purpose of section 35ABA, the term “payment has actually been made” shall mean,— (a) where an assessee has opted and been allowed by the Department of […]
March 13, 2018

Rule – 6, Prescribed authority for expenditure on scientific research

6. (1) For the purposes of 16[17[clause (i) of] sub-section (1) and sub-section (2A) of] section 35, the prescribed authority shall be the Director General (Income-tax Exemptions) in concurrence with […]
March 13, 2018

Rule – 5G, Option form for taxation of income from patent under section 115BBF

(1) For the purposes of exercising the option for taxation of income by way of royalty in respect of a patent developed and registered in India, by an eligible assessee […]
March 13, 2018

Rule – 5F, Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35

5F. (1) For the purposes of clause (iia) of sub-section (1) of section 35, the pre- scribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the applicant. […]
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