March 13, 2018

Rule – 5, Depreciation

5. (1) Subject to the provisions of sub-rule (2), the allowance under clause (ii) of […]
March 13, 2018

Rule – 4, Unrealised rent

864. For the purposes of the Explanation below sub-section (1) of section 23, the amount […]
March 13, 2018

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 […]
March 13, 2018

Rule – 3, Valuation of perquisites

74 3. For the purpose of computing the income chargeable under the head “Salaries”, the value of […]
March 10, 2018

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 […]
March 10, 2018

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 […]
March 10, 2018

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 […]
March 10, 2018

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 […]
March 10, 2018

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 […]
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