Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Meaning of "balance-sheet" in relation to any company, not being ...


Rule 11U Clarifies "Balance-Sheet" Definition for Foreign Companies in Income-Tax Rules, Ensuring Consistent Asset Valuation for FMV.

September 2, 2018

Act Rules     Income Tax

Meaning of "balance-sheet" in relation to any company, not being an Indian company, defined - Meaning of expressions used in determination of fair market value (FMV) - Rule 11U of the Income-tax Rules, 1962 as amended.

View Source

 

← Previous Next →

 

You may also like:

  1. Addition u/s 56(2)(viia) - valuation of purchasing the shares of foreign company from its directors - Provisions of section 56(2)(viia) cannot apply to a foreign company...

  2. Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification

  3. Addition u/s 56(2)(viib) - difference between the fair market value (FMV) of the shares and the value actually received - the balance sheet drawn up as on 31/03/2013 was...

  4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  5. Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

  6. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

  7. Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

  8. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

  9. Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127

  10. Amendment in Rule 17C of Income Tax Rules, 1962 - Notification

  11. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

  12. Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

  13. The notification amends the Companies (Registration of Foreign Companies) Rules, 2014. It substitutes the word "Registrar" with "Registrar, Central Registration Centre"...

  14. This notification amends the Foreign Exchange Management (Non-debt Instruments) Rules, 2019, introducing key changes. It defines "control" for limited liability...

  15. This notification amends the Companies (Prospectus and Allotment of Securities) Rules, 2014, by inserting a proviso in sub-rule (2) of rule 9B. The proviso states that a...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Music Producers Must Charge 18% GST on Royalties When Turnover Exceeds...
F: Duty Drawback Eligibility for Nepal/Bhutan Exports Not Dependent on Pa...
C: DGFT Updates List of Banks Authorized to Import Gold and Silver for FY...
H: India Authorizes Export of Nine Essential Commodities to Maldives for ...
H: Investment Advisers and Research Analysts Can Now Collect Fees Up to O...
H: Compliance Officers Must Be One Level Below Managing Directors or Whol...
H: Reinsurance services: Retrospective Service Tax Exemption for Agricult...
F: GSTR-3B Payment After Time Limit: No ITC Available Under Section 16(4)...
T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...
F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...
T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...
F: GST Input Tax Credit Lost Forever When GSTR-3B Filed After September D...
A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...
A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...
A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...
A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...
A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...
A: Managing Currency and Foreign Exchange Risks in International Trade: H...
A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...
A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...
A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...
A: China's Reforestation Success: Key Lessons for India in Combating Dese...
A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...
A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...
H: Managing Director's Remuneration Within Companies Act Limits Not Exces...
H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...
H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...
H: Non-bailable warrants quashed in GST evasion case as accused previousl...
H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...
H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...