Articles by this Author
Income Tax
Income Tax
Draft Income Tax Rule 97 – Safe harbour for eligible specified domestic transaction
Income Tax
Income Tax
Draft Income Tax Rule 92 to 96 – Safe Harbour Limits: No MAP if Accepted, Exclusions for Certain International Deals, and Eligibility Rules for Specified Domestic Transactions
Income Tax
Income Tax
Draft Income Tax Rule 91 – Procedure relating to transactions of provision of information technology services
Income Tax
Income Tax
Draft Income Tax Rule 90 – Procedure relating to transactions other than provision of information technology services
Income Tax
Income Tax
Draft Income Tax Rule 89 – Safe harbour for eligible international transactions
Income Tax
Income Tax
Draft Income Tax Rule 80 – Most appropriate method
Income Tax
Income Tax
Draft Income Tax Rule 79 – Determination of arm’s length price under section 165
Income Tax
Income Tax
Draft Income Tax Rules 77 and 78 – Meaning of Expressions and Other Method for Determining Arms Length Price
Income Tax
Income Tax
Draft Income Tax Rules 75 and 76 – Documents for Double Taxation Relief under Sections 159(1) & 159(2) and Foreign Tax Credit
Income Tax
Income Tax
Draft Income Tax Rule 74 – Taxation of income from retirement benefit account maintained in a notified country
Income Tax
Income Tax
Draft Income Tax Rule 73 – Relief under section 157(1) when salary is paid in arrears or in advance, gratuity, etc
Income Tax
Income Tax
Draft Income Tax Rules 67 to 72 – Forms, Reports & Certificates Under Sections 144, 146, 147(4)(a), 151(5), 151(6), 152(5) & 152(6) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 66 – Audit Report Filing Requirement for Deductions under Sections 46, 138 to 144
Income Tax
Income Tax
