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- Determination of income of a specified fund attributable to units held by...
- Computation of exempt income of specified fund attributable to units held...
- Form of report for computation of adjusted total income by certain persons...
- Form of report for computation of book profit of companies
- Exercise or withdrawal of option for new tax regime
- Calculation of net winnings from online games for purpose of section...
- Exercise of option for taxation of royalty income from patent under...
- Modes of payment for the purpose of section 187
- Remuneration
- Procedure before Approving Panel
- Time limits
- Notice and Forms for reference under section 274
- Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
- Determination of consequences of impermissible avoidance arrangement
- Conditions and activities for finance company located in any International...
- Furnishing of authorisation and maintenance of documents, etc. for the...
- Furnishing of report in respect of an international group under section 511
- Maintenance and furnishing of information and document by constituent...
- Procedure to deal with requests for bilateral or multilateral advance...
- Application seeking to give effect to terms of any agreement under section...
- Miscellaneous
- Renewing an agreement
- Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
- Procedure for giving effect to rollback provision of an Agreement
- Cancellation of an agreement
- Revision of an agreement
- Compliance audit of agreement
- Furnishing of annual compliance report
- Amendments to application
- Roll back of Agreement
- Terms of the agreement
- Procedure
- Preliminary processing of application
- Withdrawal of application for agreement
- Application for advance pricing agreement
- Pre-filing consultation
- Persons eligible to apply
- Meaning of expressions used in matters in respect of advance pricing agreement
- Mutual agreement procedure not to apply where safe harbour for income...
- Procedure governing safe harbour rules for income attribution in case of...
- Safe harbour for income attribution in case of income from business and profession
- Definitions for safe harbour rules for income attribution in case of...
- Procedure governing safe harbour rules for specified domestic transactions
- Safe harbour for eligible specified domestic transaction
- Eligible specified domestic transaction for safe harbour
- Eligible assessee for safe harbour rules for specified domestic transactions
- Definitions for safe harbour rules for specified domestic transaction
- Mutual agreement procedure not to apply where safe harbour for...
- Safe harbour rules for international transactions not to apply in certain cases
- Procedure relating to transactions of provision of information technology services
- Procedure relating to transactions other than provision of information...
- Safe harbour for eligible international transactions
- Eligible international transactions for safe harbour
- Eligible assessee for safe harbour rules for international transactions
- Definitions for safe harbour rules for international transactions
- Report from an accountant to be furnished under section 172
- Information and documents to be kept and maintained under section 171(1)
- Time period for repatriation of excess money under section 170(2) and...
- Exercise of option for determination of arm’s length price for multiple...
- Determination of arm's length price in certain cases
- Most appropriate method
- Determination of arm’s length price under section 165
- Other method for determination of arm’s length price
- Meaning of expressions used in determination of arm’s length price
- Foreign tax credit
- Other documents and information to be provided for claiming double...
- Taxation of income from retirement benefit account maintained in a notified country
- Relief under section 157(1), when salary is paid in arrears or in advance,...
- The prescribed authority and form of certificate to be furnished under...
- Prescribed authority and form of certificate to be furnished under section 152(5)
- Form of certificate to be furnished under section 151(5)
- Report of accountant to be furnished under section 147(4)(a)
- Furnishing of report under section 146
- Form of particulars to be furnished along with return of income for...
- Furnishing of audit report for claiming deduction under section 46 or 138...
- Conditions for claim for deduction under section 134
- Procedure for specifying an association or institution for purposes of...
- Prescribed authority for approval of a University or any educational...
- Issuance of prescription in respect of certain diseases and ailments for...
- Certificate of a medical authority in respect of autism, cerebral palsy...
- Conditions for carrying forward or set-off of accumulated loss and...
- Computation of income chargeable to tax under section 92(2)(l)
- Prescribed class of persons for the purpose of section 92(3)(i) and section 79
- Determination of fair market value
- Meaning of expressions used in determination of fair market value
- Conditions for reference to Valuation Officers under section 91(1)(b)
- Form of report of an accountant in respect of slump sale
- Computation of fair market value of capital assets for purposes of section 77
- Rate of exchange for conversion of rupees into foreign currency and...
- Other conditions required to be fulfilled by the original fund
- Attribution of income taxable under section 67(10) to capital assets...
- Computation of capital gains for purposes of section 67(5)
- Other electronic modes of payment
- Report of audit of accounts to be furnished under section 63
- Maintenance of books of account under section 62
- Conditions to be fulfilled by a resident company for purposes of section...
- Conditions to be fulfilled by a non-resident, engaged in the business of...
- Form of report of audit to be furnished under section 59(4) for...
- Special provision regarding interest on bad and doubtful debt of specified...
- Expenditure for obtaining right to use spectrum for telecommunication services
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