Articles by this Author
Income Tax
Income Tax
Draft Income Tax Rules 327 to 330: Fund Approval Application, Rule Amendments, Appeals, and Limits on Unexpired Risk Reserves
Income Tax
Income Tax
Draft Income Tax Rules 320 to 326: Rules on Director Admission, Contributions, Employee Interest Penalty, Employer Rights, and Fund Winding-up
Income Tax
Income Tax
Draft Income Tax Rules 317 to 319: Trust & Trustee Conditions with Fund Investment and Nomination
Income Tax
Income Tax
Draft Income Tax Rules 312 to 316: Fund Winding-Up Arrangements, Approval Application, Amendment of Fund Rules, Appeals & Definitions
Income Tax
Income Tax
Draft Income Tax Rules 276 and 277 – Reporting by Eligible Investment Funds under Section 9(12) and Taxable Interest on Excess PF Contributions
Income Tax
Income Tax
Draft Income Tax Rule 275 – Approval of the investment fund at its option for the purposes of section 9(12)
Income Tax
Income Tax
Draft Income Tax Rule 274 – Guidelines for investment fund for availing benefit under section 9(12) read with Schedule I
Income Tax
Income Tax
Draft Income Tax Rule 273 – Deduction in respect of expenditure on acquisition of distribution rights of feature films
Income Tax
Income Tax
Draft Income Tax Rule 272 – Deduction in respect of expenditure on production of feature films
Income Tax
Income Tax
Draft Income Tax Rule 288: Guidelines for setting up Infrastructure Debt Fund for exemption under Schedule VII
Income Tax
Income Tax
Draft Rules 286–287: Approval for Employee Welfare Funds & Govt Grant Threshold under Schedule VII
Income Tax
Income Tax
Draft Income Tax Rule 28: Capital Gains Exemption on Relocation of Original Fund
Income Tax
Income Tax
Draft Income Tax Rule 281: Circumstances and conditions for Schedule III
Income Tax
Income Tax
