| SECTION I -- AUTHORISED REPRESENTATIVES, TIME LIMITS AND BASIC CONSIDERATIONS REGARDING NOTICES |
1
| >> |
| Authorised Representative |
2
| >> |
| Time Limits |
10
| >> |
| Applications/Reports to be Filed Under Income Tax Law |
75
| >> |
| Importance of Signature on Notices, Orders, Etc. in Income Tax Proceedings |
91
| >> |
| Service of Notice, Summons, Requisition, Order and Other Communications [Section 282] |
96
| >> |
| Authentication of Notices and Other Documents [Section 282A] |
102
| >> |
| Validity of Service of Notice |
103
| >> |
| Extension of Time Limits and Due Date for Payment of Tax -- Position Post Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 |
109
| >> |
| SECTION II -- FACELESS PROCEEDINGS UNDER INCOME TAX ACT |
118
| >> |
| Tax Department Goes Faceless |
119
| >> |
| Faceless Assessment Scheme, 2019 |
127
| >> |
| Faceless Assessment Post Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 |
141
| >> |
| Faceless Appeal Scheme, 2020 -- Procedure and Issues |
154
| >> |
| SECTION III -- DEFINITION PROVISIONS [SECTIONS 2(1A), 2(17), 2(18), 2(22)(E), 2(35) AND 2(48)] |
170
| >> |
| Handling Notice Asking for Correctness of Claim as to Agricultural Income |
171
| >> |
| Proving that Income from Sale of Mushrooms Grown in Controlled Environment Constitutes Agricultural Income |
185
| >> |
| Application to CBDT for Declaration of Association as Company [Section 2(17)(iv)] |
191
| >> |
| Application to CBDT Under Section 2(18)(ab) |
194
| >> |
| Handling Notice Regarding Addition Under Section 2(22)(e) |
197
| >> |
| Handling Notice Under Section 2(35) for Treatment as Principal Officer |
228
| >> |
| Application for Notification of Zero Coupon Bond for Purpose of Section 2(48) |
232
| >> |
| SECTION IV -- TREATMENT OF CERTAIN RECEIPTS AS INCOME OF ASSESSEE [SECTION 4] |
236
| >> |
| Handling Notice Under Section 4 Vis-a-Vis Diversion of Income |
237
| >> |
| Handling Notice Under Section 4 Vis-a-Vis Applicability of Principle of Mutuality |
241
| >> |
| Handling Notice Under Section 4 Vis-a-Vis Real Income Concept |
246
| >> |
| Claiming that Notional Income Cannot be Charged to Tax |
249
| >> |
| Handling Notice Under Section 4 for Treating Certain Receipt as Revenue Receipt |
254
| >> |
| SECTION V -- DEEMED ACCRUAL/ARISAL OF INCOME |
259
| >> |
| Handling Notice Regarding Deemed Accrual/Arisal of Income |
260
| >> |
| Furnishing Report of Accountant Certifying Basis for Apportionment of Income Attributable to Assets Located in India |
308
| >> |
| Furnishing of Statement by Investment Fund |
315
| >> |
| SECTION VI -- CLAIMING OF EXEMPTION |
325
| >> |
| Filing Application for Approval Under Section 10(8A) |
326
| >> |
| Obtaining Approval Under Section 10(8B) |
328
| >> |
| Filing Application Under Section 10(17A) for Approval to Award/Reward |
330
| >> |
| Handling Notice of Assessing Authority for Accumulation of Income for Purposes of Exemption Under Section 10(21) |
333
| >> |
| Application for Approval of Institution for Exemption Under Section 10(23A) |
336
| >> |
| Application for Approval of Fund for Exemption Under Section 10(23AAA) |
339
| >> |
| Application for Approval to Fund Under Section 10(23C)(iv)/(v)/(vi)/(via) [Relevant upto 31-3-2021] |
343
| >> |
| Procedure for Claiming Exemption Under Section 10(23C)(iv)/(v)/(vi)/(via) as Applicable from 1-4-2021 |
350
| >> |
| Letter Under Section 10AA for Filing Specified Particulars/Handling Notice Seeking to Deny Deduction under Section 10AA |
355
| >> |
| SECTION VII -- CHARITABLE TRUSTS/INSTITUTIONS |
369
| >> |
| Handling Notice Refusing Application of Income, as Claimed Under Section 11(1)(a) |
370
| >> |
| Claiming That Money Spent by Trust for Construction of Hospital on Land Leased as Application of Income |
374
| >> |
| Handling Notice Under Section 11(1B) |
378
| >> |
| Handling Notice to Research Association Under Section 11(3) Read With Section 10(21) |
383
| >> |
| Handling Notice Assessing Income on Violation of Conditions Under Section 11(2) [Section 11(3)] |
386
| >> |
| Handling Notice Under Section 11(4) for Treating Excess Income of Business Undertaking as Application of Income for Non-Charitable Purposes |
392
| >> |
| Application for Registration of Trust or Institution [Relevant upto 31-3-2021] |
396
| >> |
| Handling Notice Under Section 12AA(1)(a) Asking to Produce Requisite Documents and Information |
402
| >> |
| Handling Notice of Hearing Under Proviso to Section 12AA(1) before Rejecting Application for Registration |
406
| >> |
| Handling Notice Proposing Cancellation of Registration Under Section 12AA(3) |
411
| >> |
| Procedure for Registration to be Followed by Trusts/Institutions w.e.f. 1-4-2021 |
417
| >> |
| Audit of Charitable Trust -- Procedural Formalities |
426
| >> |
| Handling Notice Proposing Forfeiture of Exemption Under Section 13 |
429
| >> |
| SECTION VIII -- PREPARATION OF TRUST DEEDS AND SAMPLE DEEDS |
435
| >> |
| Preparation of Trust Deed |
436
| >> |
| Guidance Notes for Preparing Trust Deed Under Particular Circumstances |
441
| >> |
| Sample Deeds |
454
| >> |
| SECTION IX -- EXPENDITURE AGAINST EXEMPT INCOME |
470
| >> |
| Handling Notice Seeking Disallowance Under Section 14A |
471
| >> |
| SECTION X -- SALARY INCOME AND INCOME FROM HOUSE PROPERTY [SECTIONS 17 AND 23] |
492
| >> |
| Issuance of Form No. 16 by Employer |
493
| >> |
| Handling Notice Under Proviso to Section 17(2) |
496
| >> |
| Handling Notice Regarding House Property Income |
502
| >> |
| SECTION XI -- BUSINESS INCOME |
526
| >> |
| Income from Construction and Management of Shopping Malls, Business Centres |
527
| >> |
| Treatment of Loss from Trading in Derivatives of Shares and Nifty |
534
| >> |
| Assessee Involved in Trading as well as Investment in Shares |
542
| >> |
| Income From Transactions Under Portfolio Management Services |
549
| >> |
| SECTION XII -- DEPRECIATION |
554
| >> |
| Handling Notice Under Section 32 Vis-a-Vis Issues as to Allowability of Depreciation |
555
| >> |
| Claiming Depreciation in Hands of Firm Where Trucks Purchased in Partner’s Name |
610
| >> |
| Exercising Option Under Section 32 read with Rule 5(1A) by Power Companies |
614
| >> |
| Application for Grant of Certificate Under Section 32 read with Rule 5(2) |
618
| >> |
| Handling Notice Seeking to Deny Additional Depreciation |
622
| >> |
| Claiming Additional Depreciation on Windmills Where Assessee Engaged in Other Line of Manufacture |
634
| >> |
| Handling Notice Under Section 43(1) Disputing Claim as to Actual Cost of Asset |
637
| >> |
| SECTION XIII -- BUSINESS DEDUCTIONS [SECTIONS 33AB, 33ABA, 35, 35AC, 35CCA, 35D, 36 AND 37(1)] |
669
| >> |
| Handling Notice Under Section 33AB(5) |
670
| >> |
| Handling Notice Under Section 33AB(7) |
673
| >> |
| Handling Notice Under Section 33AB(8) |
675
| >> |
| Handling Notice Under Section 33ABA(5) |
678
| >> |
| Handling Notice Under Section 33ABA(7) |
681
| >> |
| Handling Notice Under Section 33ABA(8) |
683
| >> |
| Filing Application Under Section 35(1)(i) for Requisite Certificate |
686
| >> |
| Application for Approval under Section 35(1)(ii)/(iii) as Research Association |
691
| >> |
| Handling Notice Under Section 35(1)(ii)/(iii) for Furnishing Proof of Payment |
707
| >> |
| Application for Approval under Section 35(1)(iia) |
709
| >> |
| Handling Notice Under Section 35(1)(iv) read with Section 35(2) |
714
| >> |
| Handling Notice Under Section 35(2AA) |
718
| >> |
| Application Under Section 35(2AB) for Approval of Research and Development Facility |
723
| >> |
| Application to CBDT for Reference of Question Relating to Scientific Research Under Section 35(3) |
732
| >> |
| Handling of Notice Under Section 35CCA for Rejection or Withdrawal of Approval |
734
| >> |
| Application for Notification of Agricultural Extension Project Under Section 35CCC |
739
| >> |
| Application for Notification of Skill Development Project Under Section 35CCD |
743
| >> |
| Handling Notice/Seeking Approvals Regarding Deduction Under Section 35AD |
749
| >> |
| Letter/Approval Under Section 35D(3) for Claiming Amortisation |
766
| >> |
| Handling Notice Under Section 36(1)(iii) Seeking to Deny Deduction for Interest |
773
| >> |
| Handling Notice Regarding Deductibility for Bad Debts Under Section 36(1)(vii) |
779
| >> |
| Filing of Application for Exercising Option Under Section 36(1)(viia)(a) |
785
| >> |
| Notice Regarding Deduction for Special Reserve Under Section 36(1)(viii) |
789
| >> |
| Handling Notice Regarding Disallowance of Deduction Claimed Under Section 37(1) |
793
| >> |
| Speimen Reply to Notice as to Rejection of Claim Regarding Provision for Warranty |
800
| >> |
| Appropriate Reply to Notice Treating Expenditure on Advertisement of Products as Capital Expenditure |
804
| >> |
| Appropriate Reply to Notice Treating Expenditure Incurred on Acquisition or Software to be of Capital Nature |
807
| >> |
| Appropriate Reply to Notice Treating Expenditure Incurred on Construction of Building on Leasehold Land to be of Capital Nature |
810
| >> |
| Appropriate Reply to Notice Treating Expenditure Incurred on Repairs and Renovation of Office Taken on Lease as Capital Nature |
813
| >> |
| Appropriate Reply to Notice Treating Expenditure on Website Development as Capital Nature |
816
| >> |
| Appropriate Reply to Notice Asking Genuineness of Increase in Business Expenditure |
818
| >> |
| SECTION XIV -- BUSINESS DISALLOWANCES [SECTIONS 40(A), 40(B), 40A(2), 40A(3) & 43B] |
820
| >> |
| Handling Notice Disallowing Certain Payments by Invoking Section 40(a)(i) |
821
| >> |
| Handling Notice Seeking to Disallow Payments Under Section 40(a)(ia) |
827
| >> |
| Handling Notice for Disallowing Tax Paid on Profits and Gains of Business or Profession Under Section 40(a)(ii) |
834
| >> |
| Handling Notice for Disallowing Certain Salary Payment Under Section 40(a)(iii) |
838
| >> |
| Handling Notice for Disallowing Remuneration/Interest Paid to Partners Under Section 40(b) |
840
| >> |
| Computation of Book Profits in Case of Firm Where Income Chargeable Under Other Heads of Income Formed Part of Profit and Loss Account |
857
| >> |
| Remuneration to Partners by Firm -- Alleged Drafting Error as to Remuneration Clause in Partnership Deed |
863
| >> |
| Handling Notice Seeking to Disallow Payments to Specified Persons Under Section 40A(2) |
873
| >> |
| Handling Notice Seeking to Disallow Certain Payments Made in Cash Under Section 40A(3) |
880
| >> |
| Handling Notice for Disallowing Payments by Invoking Section 43B |
895
| >> |
| SECTION XV -- DEEMED AND SPECULATIVE INCOME [SECTIONS 41, 42 AND 43(5)] |
908
| >> |
| Handling Notice for Taxing Amount Under Section 41(1) |
909
| >> |
| Dealing with Waiver of Loan Taken for Capital Account Transactions |
920
| >> |
| Handling Notice for Taxing Difference Between Sale Price and WDV of Asset Under Section 41(2) |
925
| >> |
| Handling Notice for Taxing Sale Proceeds Under Section 41(3) |
929
| >> |
| Handling Notice for Taxing Amount Under Section 41(4) |
931
| >> |
| Letter Claiming Set Off of Business Loss Against Deemed Income |
933
| >> |
| Handling Notice for Taxing Amount Under Section 42(2) |
935
| >> |
| Application for Recognition of Stock Exchange for Purpose of Section 43(5)(d) |
940
| >> |
| Application for Recognition of Stock Exchange for Purpose of Section 43(5)(e) |
945
| >> |
| SECTION XVI -- TAX AUDIT UNDER SECTION 44AB |
949
| >> |
| Requirements as to Tax Audit Under Section 44AB |
950
| >> |
| SECTION XVII -- CAPITAL GAINS [SECTIONS 2(14), 2(42A), 2(47), 45 TO 50C] |
1025
| >> |
| Handling Notice Under Section 45(1)/2(14)/2(47)/2(42A) -- Practical Situations |
1026
| >> |
| Handling Notice Under Section 45(3) |
1084
| >> |
| Handling Notice Under Section 45(4) |
1092
| >> |
| Retiring Partner Taking Money Towards his Share and No Distribution of Capital Asset Involved -- Applicability of Section 45(4) |
1122
| >> |
| Handling Notice Denying Claim for Transaction Not Being Regarded as Transfer Under Section 47 |
1128
| >> |
| Handling Notice Under Section 47A(1) Withdrawing Exemption Granted Under Section 47(iv)/47(v) |
1140
| >> |
| Handling Notice Under Section 47A(2) for Withdrawing Exemption Allowed under Section 47(xi) |
1144
| >> |
| Handling Notice Under Section 47A(3) for Withdrawal of Exemption Granted Under Section 47(xiii)/47(xiv) |
1147
| >> |
| Handling Notice Under Section 47A(4) Withdrawing Exemption Granted Under Section 47(xiiib) |
1155
| >> |
| Claiming that Conversion of Private Limited Company into LLP Without Satisfying Conditions of Proviso to Section 47(xiiib) Though Gives Rise to Capital Gains but Nothing Chargeable |
1163
| >> |
| Handling Notice Under Section 48 Disallowing Expenditure in Relation to Transfer of Capital Asset |
1168
| >> |
| Asset Acquired from Previous Owner -- Base Year For Indexation |
1183
| >> |
| Handling Notice for Adopting Stamp Duty Value as Full Value of Consideration Under Section 50C |
1189
| >> |
| SECTION XVIII -- DEDUCTIONS FROM CAPITAL GAINS AND VALUATION RELATED CONVEYANCING SOLUTIONS [SECTIONS 54 TO 55A] |
1219
| >> |
| Handling Notice Seeking to Deny Deduction Under Section 54 or for Taxing Amount of Capital Gain Not Taxed Earlier |
1220
| >> |
| Handling Notice Seeking to Deny Deduction Under Section 54B or for Capital Gain Not Taxed Earlier |
1270
| >> |
| Handling Notice Under Section 54D for Taxing Amount of Capital Gain Not Taxed Earlier on Compulsory Acquisition of Land and Building Forming Part of Industrial Undertaking |
1285
| >> |
| Handling Notice Seeking to Deny Deduction Under Section 54EC or for Taxing Amount of Capital Gain Not Taxed Earlier |
1289
| >> |
| Proving That Gains Arising from Transfer of Depreciable Assets Eligible for Deduction Under Section 54EC Case |
1303
| >> |
| Handling Notice Seeking to Deny Deduction Under Section 54F or for Taxing Amount of Capital Gain Not Taxed Earlier |
1309
| >> |
| Proving that Computation of Deduction Under Section 54F Not Affected by Fiction Created Under Section 50C |
1365
| >> |
| Capital Gains Account Scheme as Applicable Under Sections 54, 54B, 54D, 54F, 54G and 54GB |
1372
| >> |
| Opting for Benefit of Section 55 |
1377
| >> |
| Handling Notice Under Section 55A by Valuation Officer for Producing Specific Documents |
1383
| >> |
| SECTION XIX -- INCOME FROM OTHER SOURCES [SECTIONS 56 AND 59] |
1396
| >> |
| Handling Notice Under Section 56(2)(viia) Seeking to Make Addition in Respect of Shares Received by Firm or Company |
1397
| >> |
| Handlidng Notice Under Section 56(2)(viib) Seeking to Make Addition in Respect of Consideration for Shares in Certain Cases |
1402
| >> |
| Assessing Officer Cannot Decide Which Method to be Followed for Valuation of Shares for the Purposes of Section 56(2)(viib) |
1423
| >> |
| Handling Notice Under Section 56(2)(x) Seeking to Make Addition in Respect of Gifts Received by the Individual/HUF |
1429
| >> |
| Handling Notice Under Section 59 for Charging to Tax Amount of Expenditure Allowed Earlier on Against Income from Other Sources |
1452
| >> |
| SECTION XX -- CLUBBING OF INCOME [SECTIONS 60 TO 65] |
1454
| >> |
| Handling Notice Under Section 60 for Taxing Income from Asset Where Only Income and Not Asset Transferred |
1455
| >> |
| Handling Notice Under Section 61 for Assessment of Income from Asset Transferred as Income of Transferor on Ground of Revocability |
1458
| >> |
| Handling Notice Under Section 64(1)(ii) for Clubbing of Remuneration to Spouse |
1461
| >> |
| Handling Notice Under Section 64(1)(iv) for Clubbing of Income from Assets Transferred to Spouse |
1464
| >> |
| Handling Notice Under Section 64(1)(vi) for Clubbing Income from Assets Transferred to Son’s Wife |
1469
| >> |
| Handling Notice Under Section 64(1)(vii) for Clubbing Income from Assets Transferred for Benefit of Spouse |
1472
| >> |
| Handling Notice Under Section 64(1)(viii) for Clubbing Income from Assets Transferred for Benefit of Son’s Wife |
1474
| >> |
| Handling Notice Under Section 64(1A) for Clubbing of Minor’s Income |
1476
| >> |
| Handling Notice Under Section 64(2) for Including Income from Converted Property into Income of Transferor |
1480
| >> |
| Handling Notice Under Section 65 Demanding Tax from Person Whose Income Clubbed With Other’s Income |
1483
| >> |
| SECTION XXI -- INCOME FROM UNDISCLOSED SOURCES [SECTIONS 68 TO 69D] |
1485
| >> |
| Notice for Treating Amount Credited in Books as Cash Credit under Section 68 |
1486
| >> |
| Specimen Reply to Notice Proposing to Treat Refundable Tenancy Deposits as Cash Credit Under Section 68 |
1499
| >> |
| Proving Genuineness of Loan |
1503
| >> |
| Genuineness of Gifts Received by Assessee |
1506
| >> |
| Proving Genuineness of Gift Received |
1512
| >> |
| Application for Allowing Cross Examination of Loan Creditors |
1520
| >> |
| Handling Notice Under Section 68 Regarding Share Application Money |
1522
| >> |
| Handling Notice for Treating Unexplained Investment as Income Under Section 69 |
1528
| >> |
| Proving Source of Investment in Purchase of Property-II |
1538
| >> |
| Handling Notice for Treating Unexplained Money as Income Under Section 69A |
1544
| >> |
| Handling Notice in Respect of Investment Not Fully Disclosed Under Section 69B |
1555
| >> |
| Handling Notice for Treating Unexplained Expenditure as Income Under Section 69C |
1563
| >> |
| Handling Notice in Respect of Amount Borrowed or Repaid on Hundi Under Section 69D |
1571
| >> |
| SECTION XXII -- LOSSES [SECTIONS 70 TO 80] |
1576
| >> |
| Handling Notice Under Section 70 for Disallowing Claim for Set Off of Loss |
1577
| >> |
| Handling Notice Under Section 71 for Disallowing Claim for Set Off of Loss |
1586
| >> |
| Handling Notice Under Section 72 for Disallowing Set Off of Carried Forward Business Loss |
1593
| >> |
| Handling Notice Under Section 72A for Withdrawing Benefits Granted |
1605
| >> |
| Handling Notice Under Section 73 for Disallowing Set Off of Loss or for Applying Explanation to Section 73 to Company |
1623
| >> |
| Handling Notice Under Section 74 for Disallowing Set Off of Claim of Loss Being Capital Loss |
1641
| >> |
| Handling Notice Under Section 74A for Disallowing Set Off of Loss Claimed from Horse Races |
1650
| >> |
| Handling Notice Under Section 78 for Denying Claim of Set Off of Losses Relating to Retired/ Deceased Partners by Continuing Partners of Firm |
1653
| >> |
| Handling Notice Under Section 79 for Disallowing Carry Forward and Set-Off of the Loss in Case of Companies |
1660
| >> |
| Handling Notice Under Section 80 About Allowing or Disallowing of Carry Forward and Set Off of Losses |
1672
| >> |
| SECTION XXIII -- DEDUCTION UNDER SECTIONS 80A TO 80GGA |
1678
| >> |
| Handling Application/ Notices Under Section 80C |
1679
| >> |
| SECTION XXIV -- AUTHORISED REPRESENTATIVES, TIME LIMITS AND BASIC CONSIDERATIONS REGARDING NOTICES |
1703
| >> |
| Handling Notice Under Section 80CCC for Treating Amount Received on Surrender of Annuity Plan as Income |
1704
| >> |
| Handling Notice Under Section 80CCD(3) for Treating Amount Standing to Credit in Pension Account as Assessee’s Income |
1707
| >> |
| Handling Notice Under Section 80DD(3) for Treating Amount Deposited Under Scheme as Assessee’s Income |
1714
| >> |
| Obtaining Certificate for the Purpose of Sections 80DD and 80U |
1717
| >> |
| Handling Notice Before Disallowing Deduction Under Section 80DDB |
1724
| >> |
| Handling Notice for Disallowing Deduction Claimed Under Section 80E |
1729
| >> |
| Notice Under Section 80G Regarding Allowability of Deduction Under Section 80G |
1733
| >> |
| Making Application Under Section 80G(1) to Association or Institution for Obtaining Certificate for Payment of Donation |
1748
| >> |
| Making Application Under Section 80G(2)(a)(vii) for Granting Approval to Association Engaged in Promoting Family Planning |
1752
| >> |
| Making Application for Granting Approval to Fund or Institution for Purpose of Section 80G(5)(vi) |
1754
| >> |
| Declaration to be Filed by Assessee for Claiming Deduction Under Section 80GG |
1767
| >> |
| Handling Notice Under Section 80GGA for Producing Certificate for Payment of Donation for Scientific Research, Rural Development, Etc. |
1769
| >> |
| SECTION XXV -- DEDUCTIONS UNDER SECTIONS 80-IA TO 80-U |
1775
| >> |
| Notice to Assessee Before Disallowing Deduction under Section 80-IA |
1776
| >> |
| Exercising Option Under Section 80-IA(2) |
1800
| >> |
| Handling Notice Under Section 80-IB Before Disallowing Deduction |
1802
| >> |
| Handling Notice under Section 80-IBA Seeking to Deny Deduction Claimed |
1822
| >> |
| Handling Notice Under Section 80-IC Seeking to Deny Deduction Claimed |
1849
| >> |
| SECTION XXVI -- DEDUCTIONS UNDER SECTIONS 80QQB TO 80U |
1867
| >> |
| Handling Notice Under Section 80QQB for Producing Requisite Certificate |
1868
| >> |
| Handling Notice Under Section 80RRB for Furnishing Requisite Certificates |
1871
| >> |
| Handling Notice Under Section 80U Seeking to Deny Deduction |
1877
| >> |
| SECTION XXVII -- CO-OPERATIVE SOCIETY |
1880
| >> |
| Registration of Co-operative Societies -- Procedural Aspects |
1881
| >> |
| Handling Notice to Co-operative Society in Relation to Deduction under Section 80P |
1887
| >> |
| SECTION XXVIII -- INCOME TAX RELIEFS [SECTIONS 89 AND 91] |
1899
| >> |
| Handling Notice Under Section 89 |
1900
| >> |
| Claiming Foreign Tax Relief |
1903
| >> |
| Response to Notice Vis-a-Vis Relief Under Section 91 |
1909
| >> |
| SECTION XXIX -- TRANSFER PRICING AND TAX AVOIDANCE PROVISIONS [SECTIONS 92C TO 94] |
1914
| >> |
| Handling Notice Under Section 92C While Determining Arm’s Length Price |
1915
| >> |
| Notice Under Section 92CA by TPO Before Fixing ALP |
1921
| >> |
| Notice Under Section 92D to Furnish Requisite Information and Documents |
1925
| >> |
| Furnishing of Report From an Accountant Under Section 92E |
1932
| >> |
| Furnishing of Information and Documents by Constituent Entity |
1935
| >> |
| Furnishing of Report in Respect of International Group |
1943
| >> |
| Application for Advance Pricing Agreement |
1951
| >> |
| Terms of Agreement and Roll Back Provision |
1960
| >> |
| Safe Harbour Rules for International Transaction |
1967
| >> |
| Safe Harbour Rules for Specified Domestic Transactions |
1978
| >> |
| Handling Notice Under Section 94 Taxing Income from Bond Washing Transactions |
1982
| >> |
| Handling Notice Under Section 115A Requiring Furnishing of Return in Case of Foreign Company |
1988
| >> |
| Handling Notice Under Section 115AC Requiring Furnishing of Return by Non-Resident |
1995
| >> |
| Handling Notice Under Section 115BBA Requiring Furnishing of Return by Non-Resident Sportsman or Sports Association or Entertainer |
2000
| >> |
| Opting for New Taxation Regime for Individual/HUF [Section 115BAC] |
2002
| >> |
| Option for New Taxation Regime for Resident Co-operative Societies [Section 115BAD] |
2010
| >> |
| Response to Notice Under Section 115G read with Section 115E Requiring NRI to Furnish Return |
2014
| >> |
| Letter Under Section 115H by NRI for Benefit Under Chapter XII-A |
2017
| >> |
| Letter Under Section 115-I by NRI for Non-Application of Chapter XII-A |
2020
| >> |
| SECTION XXX -- CORPORATE TAXATION [SECTIONS 115BAA, 115BAB, 115JAA, 115JB, 115P, 115Q, 115-S, 115T & 115VP] |
2022
| >> |
| Option Available under Section 115BAA to Certain Domestic Companies |
2023
| >> |
| Option Available under Section 115BAB to New Domestic Manufacturing Companies |
2028
| >> |
| Handling Notice Under Section 115JAA Disallowing MAT Credit |
2036
| >> |
| Handling Notice Under Section 115JB for Making Enquiry and for Furnishing Certificate as per Section 115JB(4) |
2041
| >> |
| Procedural Formalities Regarding Opting for Tonnage Tax Scheme |
2055
| >> |