#Income Tax Act 2025
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811 articlesIncome Tax
Income Tax
Draft Income Tax Rule 27 and 28 – Forms for Statement of Preliminary Expenses (Section 44) and Audit Report for Deductions (Sections 44 & 51)
Income Tax
Income Tax
Draft Income Tax Rule 26 – Cases Where Payments Exceeding ₹10,000 Per Day May Be Made Otherwise Than by Specified Banking or Electronic Modes Under Rule 48
Income Tax
Income Tax
Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options
Income Tax
Income Tax
Draft Income Tax Rule 24 – Infrastructure facility under section 32(e) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 23 – Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 19 and 20 – Rule 19 ₹8 Lakh GTI Limit & Rule 20 VRS Deduction Guidelines
Income Tax
Income Tax
Draft Income Tax Rules – 21 Unrealised Rent Conditions & Rule 22 Rural Branch Average Advances Computation
Income Tax
Income Tax
Draft Income Tax Rule 17 and 18 – Salary Income under Section 17(1)(c)(ii) and Medical Benefit Perquisite Exemption
Income Tax
Income Tax
Draft Income Tax Rule 16 – Annual accretion referred to in section 17(1)(i) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 15 – Valuation of perquisites
Income Tax
Income Tax
Draft Income Tax Rule 13 and 14 – Threshold for Significant Economic Presence and Method for Determining Expenditure Relating to Exempt Income
Income Tax
Income Tax
Draft Income Tax Rule 12 – Determination of income attributable to assets in India
Income Tax
Income Tax
Draft Income Tax Rule 11 – Fair market value of assets in certain cases
Income Tax
Income Tax
