Income-tax (6th Amendment), Rules, 2017

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....come-tax Act, 1961 (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 ( 6th Amendment), Rules, 2017. (2) They shall come into force from the 1st day of April,2017. 2. In the Income-tax Rules, 1962 (hereafter referred to as the Principal rules), for the existing ru....

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....ion to be claimed by the assessee under sub-section (1) of section 80JJAA of Income-tax Act, 1961, in respect of the assessment year _______________ is Rs. ___________ determined on the basis of additional employee cost incurred in the case of said business by the assessee in the previous year. The said amount has been worked out on the basis of details given in annexure to this form. Place:_____....

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.... Account Number of the assessee 4. Assessment Year 5. Additional employee cost incurred (I) In case of an existing business: (a) Number of employee as on the last day of the preceding year. (b) Number of employee as on the last date of the previous year. (c) Increase in the number of employee from the total number of employee employed as on the last day of the preceding year (a)-(b). (d)....

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....oluments are more than twenty-five thousand rupees per month; or (b) an employee for whom the entire contribution is paid by the Government under the Employees' Pension Scheme notified in accordance with the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952); or (c) an employee employed for a period of less than two hundred and forty days (on....