Forgot password       New User/ Regiser

⇒ Register to get Live Demo

05B Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961 - Income Tax

1. 28/2022 - Dated: 6-4-2022 - Income Tax - Income-tax (8th Amendment) Rules, 2022
2. 76/2021 - Dated: 2-7-2021 - Income Tax - Income tax Amendment (18th Amendment), Rules, 2021 - Amends Rule 8AA and inserts new 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.-

1. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
2. Rule 8B - Guidelines for notification of zero coupon bond - Income-tax Rules, 1962