Notification No. S.O.273(E)-Income Tax Dated 9/4/1992

  • | Income Tax
  • 09 Apr 1992
  • 159 Views
  • 0 comment
    • Print Friendly and PDF
Notification: S.O.273(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 9/4/1992
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely :–
This notification contains Amendment to Income-tax (Certificate Proceedings) (Amendment) Rules, 1992 carried out on 9th April, 1992 not reproduced here as it is already contained in the body of the rules itself

More Under Income Tax

Section 41(1) not applies if amount was not claimed in earlier year
Penalty cannot be deleted for mere admission of appeal in quantum proceedings
Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor
Section 35AB applies to both capital expenditure and revenue expenditure
Interest received from debtors for late payment of sale proceeds eligible for Deduction U/s. 80-IC

Posted Under

Category : Income Tax (27024)
Type : Notifications (15726) Notifications/Circulars (31572)
Tags : Income Tax Notifications (9714)

Leave a Reply

Your email address will not be published. Required fields are marked *

Latest Posts

  1. Section 41(1) not applies if amount was not claimed in earlier year
  2. Penalty cannot be deleted for mere admission of appeal in quantum proceedings
  3. Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor
  4. Section 35AB applies to both capital expenditure and revenue expenditure
  5. Interest received from debtors for late payment of sale proceeds eligible for Deduction U/s. 80-IC
  6. Registration U/s. 12AA cannot be denied if trust activities are genuine and in consonance with objects of trust or institution
  7. Procedure for closing a private limited company in India
  8. 85 Changes brought by Companies(Amendment) Act, 2017
  9. Annual Return (FLA Return) of Foreign Investments (FDI) by Indian Companies/ Firms
  10. Reason for reassessment without application of mind if it not specifies that accommodation entries were taken or provided
View All Latest Posts

Popular Posts

  1. Tax on Long Term Capital Gain Under Income Tax Act, 1961
  2. Section 54- Exemption from Capital Gain arising on Transfer of House
  3. Section 54B Exemption on Capital Gains from Transfer of Agricultural Land
  4. All about Interest Payable U/s. 234A, 234B & 234C of I.T. Act,1961
  5. Join 4 day Course on GST by M.S.M.E.- Limited Seats
  6. All about GSTR 1- Monthly Statement of Outward Supplies with FAQs
  7. Semi Finals of GST Starts Now – Match Purchases through GSTR 2A !
  8. File Statement of Financial Transactions (Form 61A) by 31st May
  9. 19 Important GST points while finalizing balance sheet
  10. Tax Treatment of Cash Credit U/s. 68, 69, 69A, 69B, 69C and 69D
View All Popular Posts