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32 Record(s) | Page [1 of 4]

Rule - 1

Short title and commencement

Rule - 2

Definitions

Rule - 2A

Limits for the purposes of section 10(13A)

Rule - 2B

Conditions for the purpose of section 10(5)

Rule - 2BA

Guidelines for the purposes of section 10(10C)

Rule - 2BB

Prescribed allowances for the purposes of clause (14) of section 10

Rule - 3A

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

Rule - 6EA

Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.

Rule - 6F

Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions

Rule - 9C

Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

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