https://www.taxtmi.com/acts?id=53356 Rule 50 provides that the amount chargeable to income-tax as income of a specified entity under section 67(10) is to be attributed to capital assets remaining with the entity for section 72(5). Where the charge arises from revaluation or valuation of self-generated assets or goodwill, the attributable amount is determined by a proportional formula; where it does not relate to such revaluation or valuation, or relates only to the capital asset received, no attribution is made to any capital asset. The rule also requires filing and verification of Form No. 27 by the prescribed due date. en-us Fri, 20 Mar 2026 17:48:51 +0530 Wed, 03 Jun 2026 12:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53356 Rule 50 provides that the amount chargeable to income-tax as income of a specified entity under section 67(10) is to be attributed to capital assets remaining with the entity for section 72(5). Where the charge arises from revaluation or valuation of self-generated assets or goodwill, the attributable amount is determined by a proportional formula; where it does not relate to such revaluation or valuation, or relates only to the capital asset received, no attribution is made to any capital asset. The rule also requires filing and verification of Form No. 27 by the prescribed due date. Act-Rules Income Tax Fri, 20 Mar 2026 17:48:51 +0530 https://www.taxtmi.com/acts?id=53356