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Income Tax

Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Part D = Special cases Chapters List This

Special cases - Income-tax Rules, 1962
Chapter: II
DETERMINATION OF INCOME
Part: D
Special cases
Rule 7 : Income which is partially agricultural and partially from business
Rule 7A : Income from the manufacture of rubber
Rule 7B : Income from the manufacture of coffee
Rule 8 : Income from the manufacture of tea
Rule 8A : Conditions for the grant of development allowance
Rule 8AA : Method of determination of period of holding of capital assets in certain cases
Rule 8AB : Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48
Rule 8AC : Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
Rule 8AD : Computation of capital gains for the purposes of sub-section (1B) of section 45
Rule 8B : Guidelines for notification of zero coupon bond
Rule 8C : Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
Rule 8D : Method for determining amount of expenditure in relation to income not includible in total income
Rule 9 : Royalties or copyright fees, etc., for literary or artistic work
Rule 9A : Deduction in respect of expenditure on production of feature films
Rule 9B : Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule 9C : Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
Rule 9D : Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit
Rule 10 : Determination of income in the case of non-residents
Rule 10A : Meaning of expressions used in computation of arms length price
Rule 10AB : Other method of determination of arm's length price
Rule 10B : Determination of arms length price under section 92C
Rule 10C : Most appropriate method
Rule 10CA : Computation of arm's length price in certain cases
Rule 10CB : Computation of interest income pursuant to secondary adjustments
Rule 10D : Information and documents to be kept and maintained under section 92D
Rule 10DA : Maintenance and furnishing of information and document by certain person under section 92D
Rule 10DB : Furnishing of Report in respect of an International Group
Rule 10E : Report from an accountant to be furnished under section 92E
 

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