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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 19A Omitted: Changes in Capital Employed Computation for Section 80J Under Income Tax (32nd Amendment) Rules, 1999.</h1> Rule 19A, which dealt with the computation of capital employed in an industrial undertaking, a ship, or the business of a hotel for the purposes of section 80J of the Income Tax Act, has been omitted. This omission was effected by the Income Tax (Thirty-second Amendment) Rules, 1999, and has been in effect since November 19, 1999. The rule was initially part of the Income-tax Rules, 1962, under the category of tax exemptions and reliefs.
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