Articles by this Author
Income Tax
Income Tax
Draft Income Tax Rule 144: Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI
Income Tax
Income Tax
Draft Income Tax Rule 145 – Statements under sections 221(4), 222(2), 223(5) and 224(9)
Income Tax
Income Tax
Draft Income Tax Rule 133, 134: Payment Modes & Patent Royalty Option
Income Tax
Income Tax
Draft Income Tax Rule 135: Calculation of net winnings from online games for purpose of section 194(1)
Income Tax
Income Tax
Draft Income Tax Rule 136, 137, 138 – Option for New Tax Regime and Special Tax Payment Provisions for Companies and Other Persons
Income Tax
Income Tax
Draft Income Tax Rule 139: Computation of exempt income of specified fund attributable to units held by nonresident under Schedule VI
Income Tax
Income Tax
Draft Income Tax Rule 140: Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
Income Tax
Income Tax
Draft Income Tax Rule 118 – Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
Income Tax
Income Tax
Draft Income Tax Rules 119 and 120 – Renewal of Agreement and Miscellaneous Provisions
Income Tax
Income Tax
Draft Income Tax Rule 117 – Procedure for giving effect to rollback provision of an Agreement
Income Tax
Income Tax
Draft Income Tax Rules 115 and 116 – Revision and Cancellation of Agreements
Income Tax
Income Tax
Draft Income Tax Rule 100 – Safe Harbour for income attribution in case of income from business and profession
Income Tax
Income Tax
Draft Income Tax Rule 99 – Definitions for safe harbour rules for income attribution in case of income from business and profession
Income Tax
Income Tax
