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Income-tax (6th Amendment), Rules, 2018 - Determination of FMV of shares and securities - Now only merchant bank can give the valuation report for the purpose of section 56.

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....8 Income Tax<br>Income Tax<br>Section 295<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION NO. 23/2018 New Delhi, the 24th May, 2018 INCOME-TAX S....

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....on in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 11U, clause (a) shall be omitted. 3. In the principal rules, in rule 11UA, in s....

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