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
Rule 10F	:	Meaning of expressions used in matters in respect of advance pricing agreement.
Rule 10G	:	Persons eligible to apply.
Rule 10H	:	Pre-filing Consultation.
Rule 10I	:	Application for advance pricing agreement.
Rule 10J	:	Withdrawal of application for agreement.
Rule 10K	:	Preliminary processing of application.
Rule 10L	:	Procedure.
Rule 10M	:	Terms of the agreement.
Rule 10MA	:	Roll Back of the Agreement.
Rule 10N	:	Amendments to Application.
Rule 10O	:	Furnishing of Annual Compliance Report
Rule 10P	:	Compliance Audit of the agreement.
Rule 10Q	:	Revision of an agreement
Rule 10R	:	Cancellation of an agreement.
Rule 10RA	:	Procedure for giving effect to rollback provision of an Agreement.
Rule 10RB	:	Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
Rule 10S	:	Renewing an agreement.
Rule 10T	:	Miscellaneous.
Rule 10TA	:	Definitions
Rule 10TB	:	Eligible assessee
Rule 10TC	:	Eligible international transaction
Rule 10TD	:	Safe Harbour
Rule 10TE.	:	Procedure
Rule 10TF	:	Safe harbour rules not to apply in certain cases
Rule 10TG	:	Mutual Agreement Procedure not to apply
Rule 10TH	:	Safe Harbour Rules for Specified Domestic Transactions
Rule 10THA	:	Eligible assessee
Rule 10THB	:	Eligible specified domestic transaction
Rule 10THC	:	Safe Harbour
Rule 10THD	:	Procedure
Rule 10TI	:	Definitions
Rule 10TIA	:	Safe Harbour
Rule 10TIB	:	Procedure
Rule 10TIC	:	Mutual Agreement Procedure not to apply
Rule 10U	:	Application of General Anti Avoidance Rule
Rule 10UA	:	Determination of consequences of impermissible avoidance arrangement.
Rule 10UB	:	Notice, Forms for reference under section 144BA
Rule 10UC	:	Time limits
Rule 10UD	:	Reference to the Approving Panel
Rule 10UE	:	Procedure before the Approving Panel
Rule 10UF	:	Remuneration
Rule 10V	:	Guidelines for application of section 9A
Rule 10VA	:	Approval of the fund
Rule 10VB	:	Statement to be furnished by the fund
Rule 11	:	Determination of income from transactions with non-residents [Omitted]