#Income Tax Act 2025
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811 articlesIncome Tax

Income Tax
Draft Income Tax Rule 81 – Determination of arm’s length price in certain cases
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
New Income Tax Act, 2025: A Turning Point in India’s Direct Tax System
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
Draft Income Tax Rules 63, 64 and 65 – Prescribed Authority for National Eminence University Approval (Section 133), Notification Guidelines (Section 133(1)(a)(xxiv)), and Deduction Conditions (Section 134)
Income Tax

Income Tax
Draft Income Tax Rule 62 – Prescription Requirements for Certain Diseases for Deduction under Section 128
Income Tax

Income Tax
Draft Income Tax Rule 61 – Medical Authority Certificate for Autism, Cerebral Palsy and Multiple Disabilities for Deductions under Sections 127 and 154
Income Tax

Income Tax
