https://www.taxtmi.com/acts?id=45892 Chapter XXIIB establishes tax credit certificates governed by scheme rules. Individuals and HUFs receive certificates for subscribing to designated equity issues with tiered computation, multi year entitlement and pro rata reduction on disposals; companies receive certificates for approved relocation from urban areas proportionate to shifting expenditure against capital gains tax, with a clawback on certain transfers. Certificates for manufacturing excess tax, export proceeds, and increased production are available subject to scheme specified goods and rates. All certificates are adjustable against tax liabilities and, if unused within twelve months of production, treated as refunds under Chapter XIX. en-us Wed, 04 Dec 2024 18:12:32 +0530 Wed, 04 Dec 2024 18:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45892 Chapter XXIIB establishes tax credit certificates governed by scheme rules. Individuals and HUFs receive certificates for subscribing to designated equity issues with tiered computation, multi year entitlement and pro rata reduction on disposals; companies receive certificates for approved relocation from urban areas proportionate to shifting expenditure against capital gains tax, with a clawback on certain transfers. Certificates for manufacturing excess tax, export proceeds, and increased production are available subject to scheme specified goods and rates. All certificates are adjustable against tax liabilities and, if unused within twelve months of production, treated as refunds under Chapter XIX. Act-Rules F. Acts / Amendment Acts Wed, 04 Dec 2024 18:12:32 +0530 https://www.taxtmi.com/acts?id=45892