#Income Tax Act 2025
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778 articlesIncome 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 129 – Notice, Forms for reference under section 274
Income Tax
Income Tax
Draft Income Tax Rule 127and 128: Tax Consequences of Impermissible Avoidance Arrangements; GAAR (Chapter XI) Inapplicable in Specified Cases
Income Tax
Income Tax
Draft Income Tax Rule 126 – Conditions and activities for the Finance Company located in any International Financial Services Centre for section 177
Income Tax
Income Tax
Draft Income Tax Rule 125 – Furnishing of authorization and maintenance of documents, etc. for the purposes of section 176
Income Tax
Income Tax
Draft Income Tax Rule 124 – Furnishing of report in respect of an international group under section 511
Income Tax
Income Tax
Draft Income Tax Rule 122 – Procedure to deal with requests for bilateral or multilateral advance pricing agreements
Income Tax
Income Tax
Draft Income Tax Rule 123 – Maintenance and Furnishing of Information by Constituent Entity under Section 171
Income Tax
Income Tax
Draft Income Tax Rule 121 – Application and Procedure to Give Effect to Agreement under Section 533(2)(p)
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
