Rule 119A : Procedure to be followed in calculating interest

Procedure to be followed in calculating interest . 119A. In calculating the interest payable by the assessee or the interest payable by the Central Government...

Only Online Appeal Filing Now if Return Was Filed Online ! Form 35 Also...

The government push to make the tax department fully computerized is finally coming one step closure . Untill now , one was required to...

Order of recognition – Rule 78 of the IT Rules

Order of recognitionAn order according recognition to a provident fund shall take effect from the last day of the month in which the application...

Rule 112F- Cases where AO is not required to issue notice for assessment...

Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total...

Certificate of registration – Rule 25 of the IT Rules

Certificate of registration. 25. The certificate under sub-section (4) of section 185 shall be recorded on the last of the instruments evidencing the partnership during the...

Production of additional evidence – Rule 46A

Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals) 46A. (1) The appellant shall not be entitled to produce before the Deputy Commissioner (Appeals) or, as...

Rule 18AAB- Prescribed Authority -Scientific and Industrial Research and Development

Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA 18AAB. For the purposes of sub-section...

Application for recognition – Rule 77 of the IT Rules

Application for recognition(1) An application for recognition shall be made by the employers maintaining a provident fund for which recognition is sought and shall...

Communication regarding partner who is a benamidar – Rule 24A

Communication regarding partner who is a benamidar 24A. (1) The communication required to be made by any partner of a firm under clause (b) of the Explanation below...

Rule 114F – Definitions for the purpose of Rule 114G and 114H

Definitions 114F. For the purpose of this rule and rules 114G and 114H,-(1)"financial account" means an account (other than an excluded account) maintained by a financial...