March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5E, Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35

5E. (1) The sum paid to a university, college or other institution shall be used […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5D, Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35

5D. (1) The sole object of the applicant research association shall be to undertake scientific […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5C, Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35

5C. (1) An application for approval,— (i) under clause (ii) 8[or clause (iii)] of sub-section […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5B, Development rebate

5B. The deduction to be allowed by way of development rebate in respect of any […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5AD, Report of audit of accounts to be furnished under section 33ABA(2)

5AD. The report of audit of the accounts of an assessee, which is required to be […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5AC, Report of audit of accounts to be furnished under section 33AB(2)

5AC. The report of audit of the accounts of an assessee, which is required to be […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5AB, Report of audit of accounts to be furnished under section 32AB(5)

5AB. The report of audit of the accounts of an assessee, which is required to be […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5AA, Prescribed authority for investment allowance

96[5AA.] For the purposes of sub-section (2B) of section 32A, the “prescribed authority” shall be […]
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March 13, 2018
Published by Law@HostBooks at March 13, 2018
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Rule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)

5A. The report from an accountant which is required to be furnished by the assessee under […]
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