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- 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
- Conditions subject to which a skill development project is to be notified...
- Procedure for approval of skill development projects under section 47(1)(b)
- Conditions for notification of agricultural extension projects under section 47(1)(a)
- Procedure for approval of agricultural extension project under section 47(1)(a)
- Procedure for notification of an affordable housing project as a specified...
- Prescribed authority, procedure, form, manner and conditions for approval...
- Conditions subject to which approval is to be granted to a University,...
- Conditions subject to which approval is to be granted to a research...
- Procedure, form and manner in respect of approval under section 45(4) read...
- Furnishing of statement of particulars in respect of donation and...
- Prescribed authority and process of approval for expenditure on scientific...
- Prescribed authority and process of approval for expenditure on scientific...
- Form of audit report for claiming deduction for certain preliminary...
- Form of statement to be furnished regarding certain preliminary expenses...
- Cases and circumstances in which a payment or aggregate of payments...
- Depreciation
- Notification of infrastructure facility for the purposes of section 32(e)
- Computation of pro rata amount of discount on a zero coupon bond for...
- Computation of aggregate average advances for purposes of section 31(1)...
- Unrealised rent.
- Procedure for purposes of section 19 [Table: Sl.No.12] relating to...
- Gross total income for purposes of section 17(3)(b)
- Exemption of medical benefits from perquisite value in respect of medical...
- Salary income for purposes of section 17(1)(c)(ii)
- Annual accretion referred to in section 17(1)(i)
- Valuation of perquisites
- Method for determining amount of expenditure in relation to income not...
- Threshold for purposes of significant economic presence.
- Determination of income attributable to assets in India
- Fair market value of assets in certain cases
- Definition of terms for rules 11 and 12
- Determination of income in case of non-residents
- Computation of period of stay in India for an Indian citizen, being a...
- Procedure for notification of zero coupon bond
- Method of determination of period of holding of capital assets in certain cases
- Procedure for notification of a recognised stock exchange for the purposes...
- Conditions that a stock exchange is required to fulfil to be notified as a...
- Arrangements for declaration and payment of dividends within India
- Definitions
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