Approval under section 36(1)(viii) grants deduction eligibility to a housing finance company subject to annual compliance. Approval enables M/s SREI Home Finance Ltd. to claim deductions under section 36(1)(viii) for the listed assessment years, conditional on its principal object being long-term residential housing finance, annual filing of audited accounts and a statement of deduction by the return due date, creation and maintenance of the required special reserve, and satisfaction of all other statutory conditions under the provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Approval under section 36(1)(viii) grants deduction eligibility to a housing finance company subject to annual compliance.
Approval enables M/s SREI Home Finance Ltd. to claim deductions under section 36(1)(viii) for the listed assessment years, conditional on its principal object being long-term residential housing finance, annual filing of audited accounts and a statement of deduction by the return due date, creation and maintenance of the required special reserve, and satisfaction of all other statutory conditions under the provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
