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🔎 Acts & Rules - Adv. Search
Showing 517 Records
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---- All Chapters ----
  • Chapter I - PRELIMINARY
  • Chapter II - DETERMINATION OF INCOME
  • Part A - Salaries
  • Part B - Income from house property
  • Part C - Profits and gains of business or profession
  • Part CC - Books of account
  • Part CCC - Reports of audit of accounts of persons carrying on business or profession
  • Part CCCA - Report of audit in case of income by way of royalties, etc., in case of non-residents
  • Part CCCB - Special provisions for computing profits and gains of business of operation of cruise ships in case of non-residents.
  • Part CCCC - Report in the case of slump sale
  • Part D - Special cases
  • Part DA - Advance Pricing Agreement Scheme
  • Part DB - Safe Harbour Rules for International Transactions
  • Part DC - Safe Harbour Rules for Specified Domestic Transactions
  • Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head
  • Part DD - Application of General Anti Avoidance Rule
  • Part DE - Approving Panel
  • Part E - Deductions to be made in computing total income
  • Part EE - Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C
  • Part F - National Committee for Promotion of Social and Economic Welfare
  • Part G - Tonnage tax scheme for shipping companies
  • Part H - Determination of fair market value of the property other than immovable property
  • Part I - Determination of value of assets and apportionment of income in certain cases
  • Part J - Indirect transfer prior to 28th May, 2012 of assets situate in India
  • Chapter III - ASSESSMENT PROCEDURE
  • Chapter IIIA - AVOIDANCE OF REPETITIVE APPEALS
  • Chapter IV - TAX EXEMPTIONS AND RELIEFS
  • Chapter V - REGISTRATION OF FIRMS
  • Chapter VI - DEDUCTION OF TAX AT SOURCE
  • Chapter VIA - COLLECTION OF TAX AT SOURCE
  • Chapter VII - PAYMENT OF ADVANCE TAX
  • Chapter VIIA - TAX CREDIT
  • Chapter VIIB - MINIMUM ALTERNATE TAX
  • Chapter VII-BA - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares
  • Chapter VIIC - FRINGE BENEFIT TAX
  • Chapter VIII - REFUNDS
  • Chapter IX - TAX CLEARANCE CERTIFICATES
  • Chapter IX-A - SETTLEMENT OF CASES
  • Chapter IX-AA - DISPUTE RESOLUTION COMMITTEE
  • Chapter IX-B - ADVANCE RULINGS
  • Chapter IX-C - MUTUAL AGREEMENT PROCEDURE
  • Chapter X - APPEALS
  • Chapter XA - ANNUITY DEPOSITS
  • Chapter XB - ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA
  • Chapter XC - PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC
  • Chapter XI - AUTHORISED REPRESENTATIVES
  • Chapter XII - RECOGNISED PROVIDENT FUNDS
  • Chapter XIII - APPROVED SUPERANNUATION FUNDS
  • Chapter XIV - APPROVED GRATUITY FUNDS
  • Chapter XV - MISCELLANEOUS
  • APPENDIX
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Rule 6DDA - Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

Income-tax Rules, 1962
Part C
Profits and gains of business or profession

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Rule 6DDA - Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

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ActsIncome Tax