March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 5, Depreciation

5. (1) Subject to the provisions of sub-rule (2), the allowance under clause (ii) of sub- section (1) of section 32 in respect of depreciation of any block of assets […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 4, Unrealised rent

864. For the purposes of the Explanation below sub-section (1) of section 23, the amount of rent which the owner cannot realise shall be equal to the amount of rent […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 3A, Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

3A. (1) 81[In granting approval to any hospital other than a hospital for Indian system of medicine and homoeopathic treatment for the purposes of sub-clause (b) of clause (ii) of […]
Do you like it?0
0 Read more
March 13, 2018
Published by Law@HostBooks at March 13, 2018
Categories

Rule – 3, Valuation of perquisites

74 3. For the purpose of computing the income chargeable under the head “Salaries”, the value of perquisites provided by the employer directly or indirectly to the assessee (hereinafter referred to as […]
Do you like it?0
0 Read more
March 10, 2018
Published by Law@HostBooks at March 10, 2018
Categories

Rule – 2F, Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10

2F. 71c [ (1) The Infrastructure Debt Fund shall be set up as a Non-Banking Financial Company conforming to and satisfying the conditions provided by the Reserve Bank of India in the Infrastructure […]
Do you like it?1
0 Read more
March 10, 2018
Published by Law@HostBooks at March 10, 2018
Categories

Rule – 2E, Guidelines for approval under clause (23G) of section 10

2E. (1) An application for approval shall be made on or after the 1st day of June, 1998 in Form No. 56E by an enterprise to the Central Government. (2) Every […]
Do you like it?0
0 Read more
March 10, 2018
Published by Law@HostBooks at March 10, 2018
Categories

Rule – 2DA, Guidelines for approval under clause (23FA) of section 10

2DA. (1) An application for approval shall be made in Form No. 56AA by a venture capital fund or a venture capital company to the Central Government. (2) Every application under […]
Do you like it?0
0 Read more
March 10, 2018
Published by Law@HostBooks at March 10, 2018
Categories

Rule – 2D, Guidelines for approval under clause (23F) of section 10

2D. (1) For the purposes of clause (23F) of section 10, the prescribed authority shall be the Director of Income-tax (Exemptions) having jurisdiction over the venture capital fund or the venture […]
Do you like it?0
0 Read more
March 10, 2018
Published by Law@HostBooks at March 10, 2018
Categories

Rule – 2CA, Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10

57[2CA. (1) The prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be made […]
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