TaxTMI 
TaxTMI 
Income-tax (Ninth Amendment) Rules, 2006
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....r sub-item (b), the following sub-item shall be substituted, namely (b) If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding year, the particulars of such change; (ii) in item 8, for sub-item (a), the following sub-item shall be substituted namely:- (a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession).; (iii) after item 12, the following item shall be inserted, namely: 12A Give the following particulars of the capital asset converted into stock-in-trade: - (a) Description of capital asset, (b) Date of acquisition; (c) Cost of acquisition; (d) Am....
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....36(1)(iii).; (vii) in item 21,- (a) in sub-item (i), for the words, brackets, letters and figures clauses (a), (c), (d) or (e) of section 43B, the words, brackets, letters and figures clauses (a), (b), (c), (d), (e)or (f) of section 43B shall be substituted, (b) sub-item (ii) shall be omitted; (viii) in item 24, after sub-item (b), the following sub-item shall be inserted, namely:- (c) Whether a certificate has been obtained from the assessee regarding taking or accepting loan or deposit, or repayment of the same through an account payee cheque or an account payee bank draft. [Yes/No] The particulars (i) to (iv) at (b) and the Certificate at (c) above need not be given in the case of a repayment of any loan or deposit take....
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....covered in (i) to (iv) above.; (xi) (a) The Annexure shall be numbered as Annexure-I and in the Annexure as so numbered, in Part B thereof, (i) for the words, Nature of Business, the words Nature of business or profession in respect of every business or profession carried on during the previous year shall be substituted; (ii) in Sl. No. 1, for the words Paid-up share capital, the words Paid-up share capital/capital of partner/proprietor shall be substituted; (iii) in Sl. No. 2, for the words Share Application Money, the words Share Application Money/Current Account of Partner or Proprietor, if any, shall be substituted; (iv) in Sl. No 3, for the words Reserves and Surplus, the words Reserves and Surplus/Profit and Loss ....
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.... 100% 3. 115WB(2)(A) Entertainment 20% 4. 115WB(2)(B) Provision of Hospitality of every kind by the employer to any person (see Note 2) 20% (see Note 3) 5. 115WB(2)(C) Conference (other than fee for participation by the employees in any conference (see Note 4) 20% 6. 115WB(2)(D) Sales promotion including publicity (see Note 5) ....
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....(L) Festival celebrations 50% 15. 115WB(2)(M) Use of health club and similar facilities 50% 16. 115WB(2)(N) Use of any other club facilities 50% 17. 115WB(2)(O) Gifts 50% 18. 115WB(2)(P) Scholarships 50% 19. 115WB(2)(Q) Tour and Travel (....
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....ot be considered as expenditure on sales promotion including publicity - (i) the expenditure (including rental) on advertisement of any form in any print (including journals, catalogues or price lists) or electronic media or transport system, (ii) the expenditure on the holding of, or the participationin any press conference or business convention, fair or exhibition, (iii) the expenditure on sponsorship of any sport event or any other event organized by any Government agency or trade association or body, (iv) the expenditure on the publication in any print or electronic media of any notice required to be published by or under any law or by an order of a court or Tribunal, (v) the expenditure on advertisement by way of signs,....