Articles by this Author
Income Tax

Income Tax
Draft Income Tax Rule 173 – Jurisdiction of Valuation Officers as per section 2(110) read with section 269 of the Act
Income Tax

Income Tax
Draft Income Tax Rule 172 – Guidelines for the purposes of determining expenses for audit or inventory valuation
Income Tax

Income Tax
Draft Income Tax Rule 225: Procedure for recovery of tax for section 413 and 475
Income Tax

Income Tax
Draft Income Tax Rules 221–224: Forms for Accountant Certificate, Demand Notice, Advance Tax Estimate & Sec 413/414 Statement
Income Tax

Income Tax
Draft Income Tax Rule 148: Search and Seizure under section 247
Income Tax

Income Tax
Draft Income Tax Rule 149: Procedure to requisition services under section 247(5) and to make a reference U/S 247(9)
Income Tax

Income Tax
Draft Income Tax Rule 150 – Valuation under section 247(9)
Income Tax

Income Tax
Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
Income Tax

Income Tax
Draft Income Tax Rules 151–156: Release of Assets (Sec 250), Distraint & Sale, Information Form (Sec 254(1)), Disclosure (Sec 258(2)) & Prescribed Authority (Sec 259)
Income Tax

Income Tax
Draft Income Tax Rule 157 – Persons Exempt from Obtaining PAN under Section 262
Income Tax

Income Tax
Draft Income Tax Rule 154 – Application for allotment of a PAN
Income Tax

Income Tax
Draft Income Tax Rule 130, 131, 132: Time Limits, Approving Panel Procedure & Remuneration
Income Tax

Income Tax
Draft Income Tax Rule 129 – Notice, Forms for reference under section 274
Income Tax

Income Tax
