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- 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
- Short title and commencement
- India's forex reserves drop USD 7 bn to USD 709.76 bn
- Rupee crashes 82 paise to settle at 93.71 against US dollar
- MSRTC won't face fuel supply issue for next 2 months, but there is no plan...
- CBDT notifies rules for simplified income tax law, to be effective from April 1
- Abridged Prospectus Requirements: draft and final abridged prospectus must...
- Scientific Research approval to a university/college requires Rule 5E...
- Duty Drawback on unlocked mobile handset exports: instruction requires...
- Waiver of port storage and reefer charges for exporters of stranded Middle...
- BTT procedure for returning export containers: conditional release on seal...
- MRO services in India to grow to USD 5.7 billion by 2030
- IEA advocates work from home, reduced air travel to tackle oil shock
- IGST Implication for transportation purpose
- Inter-State Transfer of Input Tax Credit under Amalgamation: A Judicial...
- ITC Cannot Be Denied to a Bona Fide Purchaser Merely for Supplier's GST...
- APPLICATION OF LIMITATION TO THE ARBITRATION UNDER MICRO, SMALL AND MEDIUM...
- Export of Goods and Services from India - Relevant and Statutory...
- Prolonged Incarceration, Completion of Investigation, and Absence of...
- Article on Public Notice No. 36/2026: Procedure for Handling Returned...
- Availability of efficacious alternative remedy: writ withheld where...
- Efficacious statutory remedy bars writ relief where an appeal is...
- Power to drop cancellation proceedings where pending returns are filed and...
- Power to drop cancellation proceedings on compliance with Rule 22(4)...
- Efficacious statutory remedy required; writ refused and statutory appeal...
- Assignment of Leasehold Rights is a transfer of immovable property, not a...
- Locus to challenge show cause notice denied; petition dismissed and...
- Seizure of Cash cannot be upheld absent specific evidentiary linkage;...
- Extended limitation for reassessment not triggered by procedural remand;...
- Irrevocability of public charitable trusts arises by law; lack of an...
- Service by Email: recorded email addresses validate notices but pandemic...
- Slump Sale qualifies where consideration is lump sum without asset wise...
- Depreciation on Goodwill denied where not capitalised; SEZ unit loss set...
- Reopening of assessment invalid where approval rests on erroneous facts;...
- Allowability of business expenditure: captive power costs upheld as...
- Allocation of registration charges: contractual clause overriding...
- Indexed cost of improvement: 80% of claimed improvement allowed despite...
- Audi Alteram Partem breach invalidates disallowance where authorities...
- Electronic chat evidence: WhatsApp messages alone cannot prove unexplained...
- Jurisdiction under Section 153C invalid for lack of incriminating...
- Expenditure tied to investments yielding exempt income restricted to...
- Mandatory Signature Requirement: unsigned income tax notices are invalid...
- Admissibility of Investigative Statements invalidated reliance on coerced...
- Improper import standard: invalid inspection certificates alone do not...
- Presumption of smuggling: possession, recovery and an un retracted...
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