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Taxmann's Master Guide To Income Tax Rules provides an in-depth Rule-wise commentary on the Income Tax Rules, 1962.
The Present Publication is the 29th Edition, incorporating all the amendments till the Income-tax (Second Amendment) Rules, 2022. Taxmann's Editorial Board authors this book with the following coverage:
• [Detailed Analysis] on every Rule of Income Tax Rules, 1962
• [Statutory Background of the Section] which delegates the power to the Central Board of Direct Taxes to notify the Rule
• [Simplified Language] to explain each provision of the Rules
• [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are still in force
• [Income-tax Compliances] to be done in each Rule
The detailed coverage of the book is as follows:
• Rule 2A – House rent allowance
• Rule 2B - Leave travel concession
• Rule 2BA – Amount received on voluntary retirement
• Rule 2BB – Special allowances Rule 2BBA – Family pension to heirs of members of Armed Forces
• Rule 2BBB – Percentage of Govt. grant for considering university, etc., as substantially financed by Govt. for purposes of section 10(23C)
• Rule 2BC – Exemption for income of universities/educational institutions/hospitals, etc.
• Rule 2C – Charitable or religious institutions/Educational institutions/Hospitals
• Rule 2DB & 2DC - Sovereign Wealth Fund/Pension Fund
• Rule 2DD - Computation of exempt income of Specified Fund for the purposes of section 10(23FF)
• Rule 2F – Guidelines for setting up Infrastructure Debt Fund
• Rule 3 – Valuation of perquisites
• Rule 3A - Exemption to medical benefits/perquisites
• Rule 3B – Provident Fund, Annual Accretion referred to in section 17(2)(viia)
• Rule 4 – Unrealised rent
• Rule 5 – Depreciation
• Rule 5AC – Tea/Coffee/Rubber development account
• Rule 5AD – Site restoration fund
• Rule 5C to 5E – Scientific Research Associations - Guidelines, conditions, etc., in respect of approval under clauses (ii) and (iii) of section 35(1)
• Rule 5CA – Scientific Research Associations - Intimation under fifth proviso to section 35(1)
• Rule 5F – Scientific Research Associations - Guidelines, conditions, etc., in respect of approval under clause (iia) of section 35(1)
• Rule 5G – Tax on income from patent
• Rule 6 – Scientific research, expenditure on
• Rule 6A - Expenditure for obtaining right to use spectrum for telecommunication services
• Rule 6AAC – Expenditure on conservation of natural resources
• Rule 6AAD & AAE – Agricultural extension project
• Rule 6AAF & AAH – Skill development project
• Rule 6AB – Amortisation of preliminary expenses, etc.
• Rule 6ABA – Provision for bad and doubtful debts
• Rule 6ABAA – Conditions for being notified as infrastructural facility
• Rule 6ABBA – Other electronic modes
• Rule 6DD – Disallowance of cash payment
• Rule 6DDA & DDB – Speculative transactions – Derivatives
• Rule 6E – Insurance business - Reserves for unexpired
risks
• Rule 6EA & EB – Categories of bad or doubtful debts in case of public company
• Rule 6F – Maintenance of books of account
• Rule 6G – Report of audit of accounts under section 44AB
• Rule 6GA – Computation of income by way of royalties,
etc., in case of non-residents
• Rule 6H – Computation of capital gains in case of
slump sale
• Rule 7 – Income which is partially agricultural and partially from business
• Rule 7A – Income from the manufacture of rubber
• Rule 7B – Income from the manufacture of coffee
• Rule 8 – Income from manufacture of tea
• Rule 8AA – Capital Assets
• Rule 8AB – Capital gains, attribution of income taxable under section 45(4) to capital assets remaining with specified entity, under section 48
• Rule 8AC – Capital gains: Computation of short-term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
• Rule 8AD – Capital gains, Computation for the purposes of section 45(1B)
Rule 8B & 8C – Zero-Coupon Bonds
• Rule 8D – Method for determining amount of expenditure in relation to income not includible in total income
• Rule 9A & 9B – Amortisation of expenditure on feature films
• Rule 9C – Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
• Rule 9D – Provident Fund/Recognised Provident Fund
• Rule 10 – Determination of income in case of non-residents
• Rule 10A to 10THD – Transfer Pricing
• Rule 10DB – Furnishing of report in respect of International Group
• Rule 10RB – Minimum Alternate Tax
• Rule 10U to 10UF – General Anti-Avoidance Rules
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