TaxTMI 
TaxTMI 
TaxTMI 
Income-tax (18th Amendment) Rules, 1999
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....43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :- 1. (1) These rules may be called the Income-tax (18th Amendment) Rules, 1999. (2) They shall come into force with effect from the 1st day of April, 2000. 2. In the Income-tax Rules, 1962, in rule 18BBA, after sub-rule (9), the following shall be inserted, namel....
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....telecast rights (hereafter referred to as software or software rights) during the year ended on 31st day of March ------------ 2. *I/We certify that the business of the assessee in respect of software or software rights is not prohibited by any law for the time being in force as mentioned in sub-section (6) of section 80HHF. 3. *I/We certify that the deduction to be claimed by assessee under su....
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....he Form are true and correct. Date:------------- --------------------- Signed **Accountant Notes: 1. *Delete whichever is not applicable. 2. **This report is to be given by -- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any state, is, by virtue of the provisions in sub-section (2) of section ....
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....---------- (iii) Export of television news software ---------------------------- (iv) Export of television software ---------------------------- (v) Export of telecast rights ---------------------------- Total export turnover ---------------------------- 4. Total turnover of the business of the assessee ---------------------------- 5. Total profits of the business of the assessee ----....