Income-tax (Fifteenth Amendment) Rules, 2005 - Insertion of rules 11MA, 11MAA in Part VI, Form No. 58C and Form No. 58D in Appendix II to Income-tax Rules, 1962 - 164/2005 - Income Tax Act, 1961
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Reporting obligations under section 35AC require annual Form 58C/58D submissions and permit National Committee inspections. Rules insert reporting obligations requiring approved associations, institutions, public sector companies and local authorities involved in notified eligible projects to submit annual reports - Form No. 58C for approved associations/institutions and Form No. 58D for entities carrying on notified projects - to the National Committee within three months from the end of the financial year, with the National Committee authorised to inspect or verify submitted information.
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.
Reporting obligations under section 35AC require annual Form 58C/58D submissions and permit National Committee inspections.
Rules insert reporting obligations requiring approved associations, institutions, public sector companies and local authorities involved in notified eligible projects to submit annual reports - Form No. 58C for approved associations/institutions and Form No. 58D for entities carrying on notified projects - to the National Committee within three months from the end of the financial year, with the National Committee authorised to inspect or verify submitted information.
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