{"title":"All","description":"","products":[{"product_id":"serious-fraud-investigation-office-law-practice","title":"Serious Fraud Investigation Office (Law \u0026 Practice)","description":"\u003ch2\u003e\u003cstrong\u003eAbout Serious Fraud Investigation Office (Law \u0026amp; Practice)\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e\u003cspan\u003e       Introduction\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Historical Background of the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Present Status of the Serious Frauds Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Investigation by Agencies of the Government and the Federal Structure of the Constitution of India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Offences Dealt with by\u003cspan\u003e \u003c\/span\u003eSFIO\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Various Offences Deemed to be Fraud under section 447, Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e       Personal Liability under section 212 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e       Difference between Section 448 and 129 of the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Initiation of Investigation by SFIO\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e     Adjudicating Authority’s Power to Order for an Investigation by the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Investigation by the Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Self-Incrimination under section 217(7) of the Companies Act, 2013 — The constitutional challenges\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Case Analysis of \u003cem\u003eTofan Singh\u003c\/em\u003e v \u003cem\u003eState of Tamil Nadu\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e     SFIO Power to Arrest\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e     Procedure for Bail and SFIO Investigation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e     Analysis of \u003cem\u003eSFIO\u003c\/em\u003e v \u003cem\u003eNittin Johari\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e     Constitutional Challenge to the Provisions of Section 212 of the Companies Act, 2013 in Neeraj Singal Case\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e     Procedure for Trial after SFIO Investigation is Complete\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e     Special Courts and the Procedure to be followed under the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e     Inspection, Inquiry and Investigation into the Affairs of a Company under the Companies Act\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e     Ordinary Criminal Administration Framework in India\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e     Important Departures from the Procedure Prescribed under Criminal Procedure Code viz. SFIO Provisions under the Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e     Interplay of Prevention of Money-Laundering Act and Serious\u003cspan\u003e \u003c\/span\u003e\u003ca rel=\"noopener\" href=\"https:\/\/shopscan.in\/product\/the-frauditor\/\" target=\"_blank\"\u003eFraud Investigation\u003c\/a\u003e\u003cspan\u003e \u003c\/span\u003eOffice\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e     Case Analysis of \u003cem\u003eNikesh Tarachand Shah\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e     Overlapping of Serious Fraud Investigation Office Investigation with Other Agencies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 26\u003c\/strong\u003e     Multiple Investigation Agencies of the Central Government\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 27\u003c\/strong\u003e     Prevention of Corruption Act, 1988\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e    Section 211: Establishment of Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e    Section 212: Investigation into affairs of Company by Serious Fraud Investigation Office\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 3\u003c\/strong\u003e    Section 447: Punishment for fraud\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 4\u003c\/strong\u003e    Companies (Arrests in connection with Investigation by Serious Fraud Investigation Office) Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 5\u003c\/strong\u003e    \u003cem\u003eNeeraj Singal\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 6\u003c\/strong\u003e    \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 7\u003c\/strong\u003e    \u003cem\u003eNittin Johari\u003c\/em\u003e v \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 8\u003c\/strong\u003e    \u003cem\u003eSerious Fraud Investigation Office\u003c\/em\u003e v \u003cem\u003eNittin Johari\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 9\u003c\/strong\u003e    \u003cem\u003eN. Sampath Ganesh\u003c\/em\u003e v \u003cem\u003eUnion of India\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 10\u003c\/strong\u003e  \u003cem\u003eUnion of India\u003c\/em\u003e v \u003cem\u003eVideocon Industries Ltd. \u0026amp; Others\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 11\u003c\/strong\u003e  \u003cem\u003eUnion of India\u003c\/em\u003e v \u003cem\u003eMetalyst Forging Ltd\u003c\/em\u003e.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503300153553,"sku":"","price":972.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/SERIOUS_FRAUD_INVESTIGATION_OFFICE_MOCKUP_jpg.jpg?v=1775285935"},{"product_id":"handbook-on-tax-deduction-at-source","title":"Handbook on Tax Deduction at Source","description":"\u003ch3\u003e\n\u003cspan style=\"color: rgb(23, 63, 214);\"\u003eAbout Handbook on Tax Deduction At Source\u003c\/span\u003e\u003cbr\u003e\u003cbr\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Collection and Recovery of Tax — Introduction\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 192 — TDS on Salary                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 192A — Payment of accumulated balance to employees       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 193 — TDS from Interest on Securities              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194 — TDS from Dividends                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194A — TDS from Interest other than Interest on Securities  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194BA— Winnings from Online Games            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Section 194BB — TDS from Winnings from Horse Races         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194C — TDS from Payments to Contractors     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194D —TDS on Insurance Commission             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194DA — TDS from Payment in Respect of Life Insurance Policy   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc.                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India — (\u003cem\u003eomitted w.e.f. 01.10.2024\u003c\/em\u003e)                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194G — TDS on Commission etc., on sale of lottery tickets   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194H — TDS on Commission and Brokerage   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-I — TDS from Rent                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IB — TDS on Payment of rent by\u003cbr\u003eCertain Individuals or Hindu Undivided Family         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-IC — TDS on Payment under Specified Agreement                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194K — TDS on Income in respect of Units      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land) \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBA — TDS on Income from\u003cbr\u003eUnits of Business Trusts                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBB — TDS from Income in respect of Units of Investment Fund          \u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust                                                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194P - TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194S – TDS on Transfer of Virtual Digital Asset          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025)         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 195 — Other Sums                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 195A —Income payable Net of Tax                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196A — TDS from Income in respect of Units of Non-Residents      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196B —TDS on Income from Units                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 196D — TDS from Income of Foreign Institutional Investors from Securities                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Miscellaneous Provisions of TDS                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206C — Tax Collection at Source                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 50\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Certificate, Statement and Return of Tax Deducted\/Collected at Source     \u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 51\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Consequences of Failure to Deduct or Pay\u003c\/span\u003e\u003cbr\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301333201,"sku":"","price":623.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Tax_Deduction_jpg.jpg?v=1775285862"},{"product_id":"gst-simplified-in-question-answer-format","title":"GST Simplified in Question \u0026 Answer Format","description":"\u003ch2\u003e\u003cstrong\u003eAbout GST SIMPLIFIED in Question \u0026amp; Answer Forma\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e\u003cstrong\u003e\u003cbr\u003eChapter 1\u003cspan\u003e        Background, Preliminary \u0026amp; Basics\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Glossary\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Reverse Charge Mechanism\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Composition Levy Scheme\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Time of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Value of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Place of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Concept, Meaning, Nature \u0026amp; Classification of Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Input Tax Credit\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Registration\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Casual Taxable Person \u0026amp; Non-resident Taxable Person\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Tax invoice, Bill of Supply, Credit Note \u0026amp; Debit Note\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Import, Export \u0026amp; SEZ Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Accounts \u0026amp; Records\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Returns\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Payment of Tax\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Tax Deduction at Source (TDS)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Tax Collection at Source (TCS) \u0026amp; Electronic Commerce Operator (ECO)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Exemptions under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 20\u003c\/strong\u003e      GST Practitioners\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21\u003c\/strong\u003e      GTA \u0026amp; Logistics\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Online Information Database Access and Retrieval Services (OIDAR SERVICES)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Scheme of Budgetary Support under GST\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Government Supply\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Seva Bhoj Yojana\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26\u003c\/strong\u003e      Educational services\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27\u003c\/strong\u003e      Companies under Insolvency and Bankruptcy Code, 2016\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28\u003c\/strong\u003e      Real Estate Sector\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29\u003c\/strong\u003e      Input Service Distributor\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Compensation cess\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31\u003c\/strong\u003e      Refunds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32\u003c\/strong\u003e      Refund to Retail Outlets at Airport \u0026amp; Tourists leaving India\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33\u003c\/strong\u003e      Assessment, Audit \u0026amp; Scrutiny\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34\u003c\/strong\u003e      Inspection, Search, Seizure \u0026amp; Arrest\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35\u003c\/strong\u003e      Demands \u0026amp; Recovery\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36\u003c\/strong\u003e      Liability to pay in certain cases\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37\u003c\/strong\u003e      Advance ruling\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38\u003c\/strong\u003e      Appeals \u0026amp; Revision\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39\u003c\/strong\u003e      Offences \u0026amp; Penalties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40\u003c\/strong\u003e      Job work\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41\u003c\/strong\u003e      Anti-profiteering\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42\u003c\/strong\u003e      E-Way Bill\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43\u003c\/strong\u003e      Residual Provisions\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301398737,"sku":"","price":896.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_SIMPLIFIED_MOCK_UP_jpg.jpg?v=1775285124"},{"product_id":"company-law-procedures-compliances-in-2-volumes-free-ebook","title":"COMPANY LAW Procedures \u0026 Compliances (in 2 volumes)","description":"\u003ch2\u003eAbout Company Law Procedures \u0026amp; Compliances (in 2 Volumes)\u003c\/h2\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eVolume 1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# Referencer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-1\u003c\/strong\u003e      Exemptions to private companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-2\u003c\/strong\u003e      Exemptions to Government Companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-3\u003c\/strong\u003e      Exemptions to Nidhis under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-4\u003c\/strong\u003e      Exemptions to Section 8 (Non-profit) Companies under section 462 of Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-5\u003c\/strong\u003e      Exemption to Specified IFSC Public Company under section 462 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-6\u003c\/strong\u003e      Exemption to Specified IFSC Private Company under section 462 of the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-7\u003c\/strong\u003e      Offences Punishable with Fine or Imprisonment or both (Compoundable Offences)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-8\u003c\/strong\u003e      Offences Punishable with Fine and Imprisonment (Non-compoundable)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-9\u003c\/strong\u003e      Offences liable to penalty\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-10\u003c\/strong\u003e    Offences compoundable by Regional Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-11\u003c\/strong\u003e    Offences compoundable by National Company Law Tribunal (NCLT)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-12\u003c\/strong\u003e    Offences punishable for fraud u\/s 447 of the Act\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-13\u003c\/strong\u003e    List of various forms (e-forms and non e-forms) under Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-14\u003c\/strong\u003e    Annual Filing and routine event based forms\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-15\u003c\/strong\u003e    Forms\/Applications\/Documents to be Processed and Examined by Registrar, Central Processing Center (CPC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-16\u003c\/strong\u003e    Mode of Processing of e-Forms through STP\/Non-STP Mode (Adapted from MCA Portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-17\u003c\/strong\u003e    Action Points in Case of Submission of e-Forms, Issuance of Securities by Private Companies, Issuance of Notice of General Meeting and Entry in Register of Members after Issuance\/Transfer of Securities where Securities are in Demat Form\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-18\u003c\/strong\u003e    List of Compliances for Unlisted Public Company\u003cbr\u003eon the basis of Paid-Up Capital, Turnover, Borrowings, etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-19    \u003c\/strong\u003eList of Compliances for Private Companies on the basis of Paid-Up Capital, Turnover, Borrowings, etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-20    \u003c\/strong\u003eList of Registers, Documents, and Returns to be maintained under the Act\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-21    \u003c\/strong\u003eFAQs on New MCA Website (Adapted from MCA21 portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-22    \u003c\/strong\u003eV3 FAQs (Adapted from MCA21 portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-23    \u003c\/strong\u003eBrief on different forms including Mode of Processing and Proposed Enhancement (Adapted from MCA Portal)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-24    \u003c\/strong\u003eDifferent users of V3 on MCA\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-25    \u003c\/strong\u003eFAQs on Mandatory Demat of Securities by Private Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eR-26    \u003c\/strong\u003eAction points in case of Submission of e-Forms, Issuance of Securities by Private Companies and Issuance of Notice of General Meeting\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 1 Digital Signature Certificate\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e1          Procedure to obtain Digital Signature Certificate (DSC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 2 Director Identification Number (DIN)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e2          Procedure to obtain Director Identification Number (DIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e3          Procedure for Change\/Updation in particulars of Director\u003cbr\u003eIdentification Numbers (DIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e4          Procedure for Annual KYC of Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e5          Procedure for cancellation or surrender or deactivation\u003cbr\u003eof DIN\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 3 Incorporation\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e6          Procedure for incorporation of a private company or public company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e7          Procedure for incorporation of One Person Company (OPC)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e8          Procedure for incorporation of Section 8 Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e9          Procedure for registration of Non-Banking Financial Company with the Reserve Bank of India\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e10        Procedure for commencement of business\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e11        Filing of Particulars of the Company and Verification of Its Registered Office-by Active Non-Compliant Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 4 Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e12        Procedure for Appointment of First Director\/Regularisation of Directors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e13        Procedure for Re-Appointment of Directors (Retiring by Rotation) in Case of Public Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e14        Procedure for Appointment of a Person other than a Retiring Director as Director in General Meeting\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e15        Procedure for Appointment of an Additional Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e16        Procedure for Appointment of Alternate Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e17        Procedure for Appointment of Nominee Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e18        Procedure for Appointment of Director in Casual Vacancy\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e19        Procedure for Appointment of a Woman Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e20        Procedure for Appointment of Independent Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e21        Procedure for Re-appointment of an Independent Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e22        Procedure for Change in director due to Resignation\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e23        Procedure for Removal of Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 5 Appointment and Remuneration of\u003cbr\u003eManaging Director and Whole Time Director\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e24        Procedure for Appointment or Re-Appointment and Remuneration or Increase in Remuneration of Managing Director in Case of Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e25        Procedure for Appointment or Re-appointment and Remuneration or Increase in Remuneration of Managing Director\/Whole-Time Director in Case of Public Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e26        Procedure for Change in Designation due to Discontinuation from the Managing\/Whole Time Directorship but to continue as Director of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 6 Appointment of Company Secretary,\u003cbr\u003eChief Financial Officer and Chief Executive Officer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e27        Appointment of Company Secretary\/Chief Financial Officer\/Chief Executive Officer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 7 Disclosure of Interest by Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e28        Procedure for Disclosure of Interest by Director\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 8 Alteration of Memorandum of Association\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e29        Procedure for change of name of an existing Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e30        Procedure for Rectification of Name (Application to the\u003cbr\u003eCentral Government)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e31        Procedure for Rectification of Name (After Receiving Order from the Central Government)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e32        Procedure for Shifting of Registered Office under Same Registrar and within Local Limits of the Same Town, Village or City\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e33        Procedure for Shifting of Registered Office within the Same State but outside the Local Limits of City, Town, Village and within the Jurisdiction of the Same Registrar of Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e34        Procedure for Shifting of Registered Office within Same State but from the Jurisdiction of One Registrar of Companies to another Registrar of Companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e35        Procedure for Shifting of Registered Office from One State to another State\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e36        Procedure for change in Object Clause\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e37        Procedure for alteration in Share Capital Clause\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e38        Procedure for Consolidation and Division of Share Capital of Company into Shares of a larger amount than its Existing Shares where Voting Percentage of Shareholders will affect\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e39        Procedure for Consolidation and Division of Share Capital of Company into Shares of a larger amount than its Existing Shares where Voting Percentage of Shareholders will not affect\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e40        Procedure for Alteration of the Memorandum of Association as per the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 9 Alteration of Articles of Association\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e41        Procedure for Alteration of Articles of Association\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 10 Conversion of Companies\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e42        Procedure for Conversion of Private Limited Company into Public Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e43        Procedure for Conversion of Public Limited Company into Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e44        Procedure for Conversion of One Person Company (OPC) into Public Limited\/Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e45        Procedure for Conversion of Private Limited Company into One Person Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e46        Procedure for Conversion of Private Company or Unlisted Public Company into Limited Liability Partnership (LLP)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e47        Procedure for Conversion of a Limited Company into a Company with Charitable Objects {Section 8 (Non-Profit) Company}\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e48        Procedure for Conversion of Section 8 Company into Any Other Kind of Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 11 Conversion of Status of Active Company into\u003cbr\u003eDormant Company and Vice Versa\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e49        Procedure for Obtaining Status of Active Company as Dormant Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e50        Procedure for Obtaining Status of Dormant Company\u003cbr\u003eas an Active Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 12 Increase of Paid-up Share Capital\u003cbr\u003ewithout Public Offer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e51        Procedure for Issue of Shares through Private Placement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e52        Procedure for Issue of Shares or Other Securities on Preferential Basis\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e53        Procedure for Issue of Shares through Rights Issue\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e54        Procedure for Issue of Shares through Bonus Issue\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e55        Procedure for Issue of Shares under Scheme of Employee Stock Option Plan [ESOP]\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e56        Procedure for Issue of Sweat Equity Shares\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e57        Procedure for Issue of Equity Shares with Differential Rights through Private Placement or Preferential Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e58        Procedure for Issue of Preference Shares without Public Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 13 Increase of Paid-up Share Capital with\u003cbr\u003ePublic Offer\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e59        Procedure for Issue of Equity Shares with Public Offer\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eVolume 2\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 14 Declaration of Beneficial Interest\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e60        Procedure for Filing of Declaration of Beneficial Interest\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e61        Procedure for Filing of Declaration In Respect of Significant Beneficial Owners Holding Interest of not less than 10 Per cent\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 15 Issuance of Duplicate Share Certificate\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e62        Procedure for Issuance of Duplicate Share Certificates\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 16 Debentures\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e63        Procedure to issue Unsecured Compulsorily Convertible Debentures by a Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e64        Procedure to issue Secured Compulsorily Convertible Debentures by Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e65        Procedure to issue Secured Non-Convertible Debentures by Private Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e66        Procedure to issue Secured Non-Convertible Debentures through Private Placement by Unlisted Public Limited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e67        Procedure to issue Secured Non-Convertible Debentures through Private Placement by Unlisted Public Limited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e68        Procedure to issue Secured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e69        Procedure to issue Secured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e70        Procedure to issue Unsecured Compulsorily Convertible Debentures through Private Placement by Unlisted Public\u003cbr\u003eLimited Company within the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e71        Procedure to issue Unsecured Compulsorily Convertible Debentures through Private Placement by Unlisted Public Limited Company Exceeding the Borrowing Limit of the Board\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 17 Transfer and Transmission of Securities\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e72        Procedure for Transfer\/Transmission of Securities in Physical Mode\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 18 Buy-Back of Securities\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e73        Procedure if Buy-Back of Shares\/other Specified Securities are up to 10% or less than 10% of Equity Paid-up Share Capital and Free Reserves [Section 68]\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e74        Procedure if Buy-Back of Shares\/other Specified Securities\u003cbr\u003eare more than 10% but upto 25% of Equity Paid-up Share Capital and Free Reserves\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 19 Appointment of Auditors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e75        Procedure for Appointment of First Auditor in a Company Including Government Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e76        Procedure for Appointment of Subsequent Auditor\/Re-Appointment of the Retiring Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e77        Procedure Regarding Acceptance of Resignation of Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e78        Procedure to fill the casual Vacancy Caused by Resignation of an Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e79        Procedure for Appointment of Internal Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e80        Procedure for Appointment of Cost Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e81        Procedure for the Appointment of Secretarial Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e82        Procedure for Appointment of Auditor other than Retiring Auditor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e83        Procedure for Removal of Auditor before the expiry of his term\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 20 Borrowings\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e84        Procedure for Borrowing Money by Public Company Exceeding Aggregate of Its Paid-Up Share Capital, Free Reserves and Securities Premium\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 21 Registration of Charges\u003cbr\u003e(Creation, Modification or Satisfaction)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e85        Procedure for Creation\/Modification of Charges\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e86        Procedure for Satisfaction of Charge\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e87        Procedure for Condonation of Delay for Registration of Satisfaction of Charges by Central Government (Regional Director)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 22 Loan from Directors or Relatives of Directors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e88        Procedure For Obtaining Unsecured Loan From Director or Director’s Relative in Private Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e89        Procedure For Obtaining Unsecured Loan from Director in Public Limited Company if Loan from Director, Together with amount already Borrowed as Loan, is Equivalent to or Less than the Aggregate of Paid-up Share Capital, Free Reserves and Security Premium of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e90\u003cem\u003e        \u003c\/em\u003eProcedure for Obtaining Unsecured Loan from Director in Public Limited Company if Loan From Director together with amount already Borrowed as Loan is exceeding the Aggregate of Paid-Up Share Capital, Free Reserves and\u003cem\u003e \u003c\/em\u003eSecurities Premium of the Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 23 To Sell, Lease or otherwise Dispose off the\u003cbr\u003eWhole or Substantially the Whole of the\u003cbr\u003eUndertaking by a Public Limited Company\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e91        Procedure for Selling, Leasing or Otherwise Disposing Off the Whole or Substantially the Whole of the Undertaking by a Public Limited Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 24 Related Party Transactions\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e92        Procedure for Related Party Transaction permissible through Board Resolution\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e93        Procedure For Related Party Transactions permissible through Member’s Resolution\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 25 Acceptance of Deposits\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e94        Situation I: Procedure for Acceptance of Unsecured Deposits by Private Limited Company from Its Members Upto 100% of Aggregate of Paid-Up Share Capital, Free Reserves And Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e95        Situation II: Procedure for Acceptance of Secured Deposits by Private Limited Company from Its Members Upto 100% of Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e96        Situation III: Procedure for Acceptance of Unsecured Deposits by Specified Private Company from its Members without any Limit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e97        Situation IV: Procedure for Acceptance of Secured Deposits by Specified Private Company from its Members without any Limit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e98        Situation V: Procedure for Acceptance of Unsecured Deposits by Non-Eligible Public Company from its Members upto 35% of the Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e99        Situation VI: Procedure for Acceptance of Secured Deposits by Non-Eligible Public Company from its Members upto 35% of the Aggregate of Paid-Up Capital and Free Reserves and Securities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e100      Situation VII: Procedure for Acceptance of Unsecured Deposits by Eligible Company from its Members upto 10% of Aggregate of Paid-Up Share Capital, Free Reserves\u003cbr\u003eand Securities Premium Account and from Public Upto 25% of the Paid-Up Share Capital, Free Reserves and\u003cbr\u003eSecurities Premium Account\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e101      Situation VIII: Procedure for Acceptance of Secured Deposits by Eligible Company from its Members up to 10% of Aggregate of Paid-Up Share Capital, Free Reserves and Securities Premium Amount and from Public Company up to 25% of the Paid-Up Share Capital and Free Reserves\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e102      Procedure for Repayment of Pre-Mature Deposits\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e103      Procedure for Filing Return in Respect of Transactions not considered as Deposit\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 26 Declaration and Payment of Dividend\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e104      Procedure for payment of Interim Dividend\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e105      Procedure for payment of Final Dividend\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003e# 27 Loan to Directors, etc. of a Public Company\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e106      Procedure to Give Loan to Managing Director or Whole-Time Director or Any Person In Whom Director is Interested\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e#\u003cstrong\u003e 28 Corporate Social Responsibility\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e107      Corporate Social Responsibility (CSR)\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301464273,"sku":"","price":3696.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/company_law_procedures_jpg.jpg?v=1775285826"},{"product_id":"reverse-charge-mechanism-under-gst","title":"Reverse Charge Mechanism under GST","description":"\u003ctable style=\"font-weight: 400; width: 100.571%;\" height=\"261\" width=\"548\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart I\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRCM under GST: Past to Present                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRegistration under RCM                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Service Distributor and RCM                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTime of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePlace of Supply of Goods or Services under RCM               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTax Invoice for RCM                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInput Tax Credit under RCM                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting of RCM Supply in GST Returns                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDefault in Compliance of GST Provisions for RCM             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraph\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Goods under RCM                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotified Services under RCM                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eQuestions and Answers                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMultiple Choice Questions                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cu\u003e\u003cspan\u003ePart II\u003c\/span\u003e\u003c\/u\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRelevant definition for RCM under GST                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNotifications and Circulars                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eJudgments and Advance Ruling for  RCM under GST        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRefund of Wrongly paid RCM under GST\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503301497041,"sku":"","price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/REVERSE_CHARGE_MECHANISM_UNDER_GST_MOCK_UP_jpg.jpg?v=1775285790"},{"product_id":"gst-appeals-appellate-procedures","title":"GST Appeals \u0026 Appellate Procedures","description":"\u003ch2\u003e\u003cspan style=\"color: #ff00a0;\"\u003eAbout GST Appeals \u0026amp; Appellate Procedures\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable style=\"font-weight: 400; height: 2813.2px;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.6px;\"\u003e\n\u003ctd style=\"height: 19.6px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 2793.6px;\"\u003e\n\u003ctd style=\"height: 2793.6px;\"\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1       \u003c\/strong\u003eGST in India — An Overview\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2       \u003c\/strong\u003eAppeals and Revision: Legal Framework\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3       \u003c\/strong\u003eLegal Terminology and Principles of Interpretation\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4       \u003c\/strong\u003eAppeals to Appellate Authority\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.1        Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.2        Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01\/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.3        Text of Notification No. 2\/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.4        Text of Kerala State Circular No. 5\/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.5        Text of Circular No. 157\/13\/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.6        Text of Notification No. 29\/2023-CT, dated 31.07.2023 —\u003cbr\u003eRegarding special appeal procedure in transitional credit matters\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.7        Text of Notification No. 53\/2023-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.8        Text of Notification No. 22\/2024-CT, dated 08.10.2024 —\u003cbr\u003eSpecial Procedure for rectification of orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.9        Text of Instruction F. No. 390\/Misc\/3\/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.10     Text of the Circular No. F. 3(640)\/ GST\/ P\u0026amp;R\/2025\/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi\u003c\/p\u003e\n\u003cp\u003eAnnexure 4.11     Text of Circular No. 250\/07\/2025-GST dated 24.06.2025-Clarification on reviewing\/revisional\/appellate authority for orders issued by Common Adjudicating Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5       \u003c\/strong\u003eAppeals to Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.1        Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.2        Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05\/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.3        Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.4        Text of Circular No. 132\/2020-GST, dated 18.03.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.5        Text of Circular No. 157\/13\/2021-GST, dated 20.07.2021\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(A)  Text of Notification No. F.No. A-50050\/150\/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(B)  Text of Gazette Notification [F.No. A-50050\/99\/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(C)  Text of Notification No. F.No. A-50050\/ 150\/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.6(D)  Text of Notification No. F.No. A-50050\/ 99\/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.7        Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.8        Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.9        Text of Circular F. No. A-50050\/99\/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.10     Text of Order No. 18\/10\/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.11     Text of GSR 340(E), F. No. A-11\/1\/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.12     Text of Notification F. No. A-50050\/99\/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.13     Text of Circular No. 224\/18\/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14A  Text of Notification No. 18\/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.14B  Text of Notification No. 19\/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 5.15     Text of Circular No. 01\/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6       \u003c\/strong\u003eRevision of Orders\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.1        Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.2        Text of Notification No. 05\/2020-Central Tax, dated 13.01.2020\u003c\/p\u003e\n\u003cp\u003eAnnexure 6.3        Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7       \u003c\/strong\u003eAppeals before Courts\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.1        Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.2        Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 7.3        Text of Circular No. 207\/1\/2024-GST, dated 26.06.2024\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8       \u003c\/strong\u003eAuthorized Representative including GST Practitioner\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.1        Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003eAnnexure 8.2        Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9       \u003c\/strong\u003eMiscellaneous Provisions Applicable to Appeals\u003c\/p\u003e\n\u003cp\u003eAnnexure 9.1        Text of Notification No. 13\/2017-Central Tax, dated 28.06.2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10     \u003c\/strong\u003eAmnesty\/Waiver Scheme under Section 128A\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.1     Text of Rule 164 of CGST Rules, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.2     Notification No. 21\/2024-CT, dated 08.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.3     Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.4     Text of Circular No. 238\/32\/2024-GST, dated 15.10.2024\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.5     Text of Circular No. 248\/05\/2025-GST, dated 27.03.2025\u003c\/p\u003e\n\u003cp\u003eAnnexure 10.6     Text of Instruction No. 02\/2025-GST, dated 07.02.2025\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 1\u003c\/strong\u003e     Abbreviations\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAppendix 2\u003c\/strong\u003e          Meaning of Important Legal Maxims\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503303364817,"sku":"","price":1496.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_APPEALS_APPELLATE_PROCEDURES_MOCK_UP_jpg.jpg?v=1775285746"},{"product_id":"all-about-trusts-ngos","title":"All About Trusts \u0026 NGOs","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eAll About Trusts \u0026amp; NGOs\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIntroduction                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProcedure of Formation and Registration of Charitable and Religious Trusts and NGO     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProvisions of Assessment of Trusts as per Income-tax Act   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOther Procedural Compliances as per Trust Act                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProcedural Compliances as per Societies Registration Act, 1860                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAudit of Public Charitable Trusts under the Income Tax Act                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eApplicability of Foreign Contribution Regulation Act                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eApplicability of GST to Trusts, Society and Section 8 Company                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSummary of some Landmark Judgments Related to Trust, Society and Section 8 Company\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch3\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503303790801,"sku":"","price":1476.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/trust-mockup_jpg.jpg?v=1777022919"},{"product_id":"new-era-of-forensic-accounting","title":"Red Flags Compendium – Practical Case Studies in Forensic Accounting \u0026 Corporate Fraud Investigation","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(187, 28, 28);\"\u003e\u003cstrong\u003eRed Flags Compendium Practical Case Studies in Forensic Accounting \u0026amp; Corporate Fraud Investigation\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003eChapter 1       \u003c\/strong\u003eRed Flags in Forensic Accounting and Investigation – An Introduction\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2       \u003c\/strong\u003eMaterial Business Changes\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3       \u003c\/strong\u003eScale of Operations of a Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4       \u003c\/strong\u003eComplex Transaction Structures\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5       \u003c\/strong\u003ePredominance of Cash Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6       \u003c\/strong\u003eRegistered Office of the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7       \u003c\/strong\u003eForeign Entity Connections and Potential Non-Compliance with FEMA\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8       \u003c\/strong\u003eTeam Competency and Presence for Financial as well as Operations related matters\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9       \u003c\/strong\u003eDirector Disqualification under Section 164(2) of the Companies Act, 2013\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10     \u003c\/strong\u003eDirector Disqualification Due to Non-Filing of Financial Statements by Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11     \u003c\/strong\u003eFrequent Changes in Directors and Key Managerial Personnel\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12     \u003c\/strong\u003eName Sake Directors\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13     \u003c\/strong\u003eFrequent Changes in Auditors and Auditor Independence\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14     \u003c\/strong\u003eLarge Number of Related or Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15     \u003c\/strong\u003eMaterially Adverse Information Identified through Public Domain Searches\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16     \u003c\/strong\u003ePromoters and Connected Entities Marked as Wilful Defaulters by Banks and Financial Institutions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17     \u003c\/strong\u003eCorporate and Bank Guarantees Issued to Related Parties and Third Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18     \u003c\/strong\u003eUnconfirmed Balances of Debtors, Creditors, Loans, and Advances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19     \u003c\/strong\u003eHigh-Value Receipts and Payments during the Look-Back Period\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 20     \u003c\/strong\u003eLegal and Professional Fees as a Potential Red Flag Indicator\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21     \u003c\/strong\u003eKickbacks in Procurement Contracts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22     \u003c\/strong\u003eDiscrepancies Between Claims and Asset Values of the Corporate Debtor\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23     \u003c\/strong\u003eNon-Maintenance and Loss of Books and Records\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24     \u003c\/strong\u003eWeak Accounting Systems and Internal Controls\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25     \u003c\/strong\u003eNon-Registration and Non-Filing of GST\/IT Returns\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26     \u003c\/strong\u003eMaterial Arbitration Proceedings\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27     \u003c\/strong\u003eClean Audit Reports and the Need for an Avoidance Review\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28     \u003c\/strong\u003eAssets Featuring in the Balance Sheet without Proper Title\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29     \u003c\/strong\u003eFrequent Changes in Accounting Policies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30     \u003c\/strong\u003eIncomplete Board Reports not in Line with the Companies Act, 2013\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31     \u003c\/strong\u003eAssets in Transit or Not Cleared from Port for a Significant Period of Time\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32     \u003c\/strong\u003eAssets Used by Other Entities on a Free of Cost or Lower-than-Market Charge Basis\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33     \u003c\/strong\u003eSignificant Aging of Capital Work in Progress\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34     \u003c\/strong\u003eSignificant Revaluation Reserves in the Balance Sheet\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35     \u003c\/strong\u003eSale and Leaseback Transactions of Assets Pledged in Favor of Lenders\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36     \u003c\/strong\u003eUnauthorized Creation of Security Interests\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37     \u003c\/strong\u003eAssets Used for Personal Purposes of Promoters with Costs Borne by the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38     \u003c\/strong\u003eLarge Undervalued Asset Sales without Valuation Reports or Competitive Sale Process\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39     \u003c\/strong\u003eIncorporation of Special Purpose Vehicles (SPVs) and Transfer of Funds without Underlying Business Purpose\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40     \u003c\/strong\u003eSignificant Investments in Partnership Firms and Other Unincorporated Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41     \u003c\/strong\u003eIndian Special Purpose Vehicle (SPV) Subject to Strike Off and Loss of Trail of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42     \u003c\/strong\u003eForeign Special Purpose Vehicle (SPV) Closed without Notice to Lenders and Loss of Fund Traceability\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43     \u003c\/strong\u003eCreation of Assets Abroad and in Related Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 44     \u003c\/strong\u003eSale or Transfer of Key Revenue-Earning Business Divisions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 45     \u003c\/strong\u003eShares of Investee Entities Purchased as Investments at Exorbitant or Unjustified Premiums\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 46     \u003c\/strong\u003eNo Returns on Investments in Terms of Dividends or Refund of Capital Even after Long Periods\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 47     \u003c\/strong\u003eLarge Value Investments Extinguished or Written off and Recorded as Losses without Proper Rationale, Leading to Erosion of Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 48     \u003c\/strong\u003eShareholding Dilution by Fraudulent and Collusive Rights Issue Process and Relinquishments in Investee Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 49     \u003c\/strong\u003eVariances Between Stock Reporting to Lenders and Books of Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 50     \u003c\/strong\u003eSale of Inventory Other than in the Normal Course of Business\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 51     \u003c\/strong\u003eLarge Sales Returns to Certain Operational Creditors to Enable Preferential Payments for Current Transactions in the Ordinary Course of Business\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 52     \u003c\/strong\u003eInflated Stock and Book Debts Reporting without Underlying Inventory\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 53     \u003c\/strong\u003eCustomer Master Data is Not Maintained Properly and is Incomplete\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 54     \u003c\/strong\u003eFraudulent Accounting and Reporting of Sales and Inflation of Receivables\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 55     \u003c\/strong\u003eHigh Value Discounts Offered to Some Customers and Not to Others\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 56     \u003c\/strong\u003eCollections Routed Through Non-Authorized Bank Accounts or Received in Cash\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 57     \u003c\/strong\u003eCustomer Payments are Made Directly to Vendors\/ Promoters and Receivable Balances are Not Reconciled\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 58     \u003c\/strong\u003eSignificant Aging of Receivables Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 59     \u003c\/strong\u003eAssignment of Receivables to Third Parties\/Related Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 60     \u003c\/strong\u003eLarge Receivables Extinguished\/Written off and Recorded as Losses without Proper Rationale\/Legal Efforts and Eroding the Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 61     \u003c\/strong\u003eFictitious Bank Receipts (In Bank Book but Not in Bank Statements)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 62     \u003c\/strong\u003eSudden Increase in Unbilled Revenue\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 63     \u003c\/strong\u003eReceivables Written off on the Basis of Arbitral Awards\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 64     \u003c\/strong\u003eAudit Qualifications on Revenue Recognition, Inability to Obtain Balance Confirmations\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 65     \u003c\/strong\u003eInflated Book Debts Reporting to Bankers Not Reconciled to Books of Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 66     \u003c\/strong\u003ePresence of a High Number of Bank Accounts and Inter-Se Movement of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 67     \u003c\/strong\u003eDiversion of Funds to Parties Other than Normal Business Payees\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 68     \u003c\/strong\u003eRound Tripping of Funds Between Various Cash Credit Accounts Held with Different Bankers to Enhance Debit and Credit Summations of Bank Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 69     \u003c\/strong\u003eFund Movements Not through Designated Consortium Accounts\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 70     \u003c\/strong\u003eLoans and Advances given without any Agreements and Legal Recourse\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 71     \u003c\/strong\u003eLoans to Directors\/Entities for No Business Purpose and Includes Related\/Connected Entities\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 72     \u003c\/strong\u003eSignificant Aging of Loan Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 73     \u003c\/strong\u003eLoans and Advances on an Interest-Free Basis Although Interest is Paid by the Company\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 74     \u003c\/strong\u003eLarge Value Loans and Advances Written off without any Legal Recourse\/Attempts to Collect and Eroding the Net Worth\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 75     \u003c\/strong\u003eLoans and Advances Outstanding in Entities which are under “Strike-off” as per MCA Records and No Proceedings are Stated as Possible\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 76     \u003c\/strong\u003eShare Capital Not Received by Bank Funds Process but by Adjustment Entries\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 77     \u003c\/strong\u003eReturn of Allotment Not Filed or Filed with Wrong Facts and Figures\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 78     \u003c\/strong\u003eExorbitant Share Premium from Investor Companies Not through Bank Sources and\/or Diverted Back later\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 79     \u003c\/strong\u003eShareholding in the CD is Fictitious — the Investor-Shareholders have themselves Extinguished the Investments in their Balance Sheets\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 80     \u003c\/strong\u003eCompany Funds have been used to Purchase Shares of the Company by Directors\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 81     \u003c\/strong\u003eLoans Recorded by Mere Book Entries without Corresponding Bank Inflows — Preference\/ Fraudulent\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 82     \u003c\/strong\u003eRound Tripping Loans Received, diverted to Other Group\/Connected Entities without any Business Purpose — Diversion of Funds\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 83     \u003c\/strong\u003eLoans taken without No Objection from Existing Lenders and Security Interest Created thereon\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 84     \u003c\/strong\u003eUnsecured Loan becomes a Secured Loan without New Value\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 85     \u003c\/strong\u003eLoans Stated as Received in Cash\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 86     \u003c\/strong\u003eCertain Loans Settled in Priority over some Other Loans\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 87     \u003c\/strong\u003eLoans Received at Exorbitant Rates of Interest or Security Created and Purchases on Credit at Exorbitant Prices\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 88     \u003c\/strong\u003eLoan Agreement Stated as Secured Loan by Unregistered Memorandum of Deposit of Title Deed (MoDTD) and Ante-Dated Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 89     \u003c\/strong\u003eWhere Loans have been Recognized due to Invocation of Bank Guarantees (BGs), where such BGs did Not Reflect Genuine Business Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 90     \u003c\/strong\u003eSecurity Interests and Claims Recognized on Basis of Award by Court or Tribunal\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 91     \u003c\/strong\u003eConversion of Unsecured Loan to Secured Loans in Order to Defraud other Secured Creditors Impacting the Waterfall Mechanism under Section 53 of the Insolvency and Bankruptcy Code\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eChapter 92     \u003c\/strong\u003eFictitious Purchases of Goods and Services and Consequent Liabilities and Losses\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 93     \u003c\/strong\u003eTransactions Especially with Related Parties Not on an Arms-Length Basis\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 94     \u003c\/strong\u003eSignificant Aging of Payables Balances\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 95     \u003c\/strong\u003eHigh Value Sole Selling or Purchase Agents and\/or Related Parties\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 96     \u003c\/strong\u003eCreditors Settled Directly by Customers but still Showing as Outstanding both for Receivables and Payables\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 97     \u003c\/strong\u003eLCs Issued for Local Trade Related Party Transactions without Underlying Trade Transactions\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 98     \u003c\/strong\u003eSignificant Reduction in the Stake of Promoter\/ Director or Increase in the Encumbered Shares of Promoter\/Director\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 99     \u003c\/strong\u003eResignation of the Key Personnel and Frequent Changes in the Management\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 100   \u003c\/strong\u003eIncrease in Borrowings, Despite Huge Cash and Cash Equivalents in the Borrower’s Balance Sheet\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 101   \u003c\/strong\u003eClaims Not Acknowledged as Debt High\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 102   \u003c\/strong\u003eLarge Number of Transactions with Inter-Connected Companies and large Outstanding from such Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 103   \u003c\/strong\u003eFictitious Bank Receipts in Bank Books\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 104   \u003c\/strong\u003eExorbitant Share Premium from Investor Companies\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 105   \u003c\/strong\u003eShare Capital Contributions Not through Bank Channels\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 106   \u003c\/strong\u003eInflated Stock and Book Debts Reporting\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 107   \u003c\/strong\u003eHidden Dangers in Corporate Financial Statements — A Comprehensive Analysis of Red Flags\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 108   \u003c\/strong\u003eCorporate Social Responsibility (CSR) Fraud and Forensic Investigation — A Comprehensive Analysis\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503304151249,"sku":"","price":1018.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/red_flag_jpg.jpg?v=1774678965"},{"product_id":"public-international-law-international-law-1-by-dr-jyoti-rattan-dr-vijay-rattan","title":"PUBLIC INTERNATIONAL LAW (International Law 1) by Dr. JYOTI RATTAN \u0026 Dr. VIJAY RATTAN","description":"\u003ctable cellpadding=\"0\" cellspacing=\"0\" border=\"0\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003ePUBLIC INTERNATIONAL LAW (International Law 1)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit I\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePUBLIC INTERNATIONAL LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Definitions, Nature and Basis of International Law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     History, Development, and Codification of International Law           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Subjects of International Law                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 4 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Sources of International Law                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Relationship between International Law and State Law          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Recognition                                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 7 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     State Territory and Modes of Acquiring and Losing Territory           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 8      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eState Succession under International Law                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9      \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eState Sovereignty                                                                \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eNationality                                                                           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   \u003c\/span\u003e\u003cspan\u003eInternational Environment Law                                       \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eSettlement of Dispute\u003c\/span\u003e\u003cspan\u003e                                                         \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 13 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Intervention                                                                         \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Extradition                                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 15 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Asylum                                                                                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 16 \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Diplomatic Relations                                                         \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 17    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLaw of Treaties\u003c\/span\u003e\u003cspan\u003e                                                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit II\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eSEA LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 18    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLaw of the Sea                                                                     \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 19    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Tribunal for the Law of the Sea                 \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 20    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eUNCLOS at 40+: A Revisit                                                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eUnit III\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAIR AND SPACE LAW\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 21    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Aerial Navigation Law                               \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 22    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Anti-Aircraft Hijacking\/ Skyjacking Law           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 23    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInternational Space Law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503304511697,"sku":"","price":722.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Public_International_law_jpg.jpg?v=1775285653"},{"product_id":"corporate-social-responsibility-by-ca-kamal-garg","title":"Corporate Social Responsibility by CA Kamal Garg","description":"\u003ctable border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\"\u003e\n\u003ch2\u003eAbout \u003cspan class=\"head1\"\u003eCORPORATE SOCIAL RESPONSIBILITY\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cdiv\u003eChapter 1Corporate Social Responsibility – An Introduction\u003c\/div\u003e\n\u003cdiv\u003eChapter 2Evolution of Corporate Social Responsibility in India\u003c\/div\u003e\n\u003cdiv\u003eChapter 3Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report\u003c\/div\u003e\n\u003cdiv\u003eChapter 4CSR Impact Assessment\u003c\/div\u003e\n\u003cdiv\u003eChapter 5Companies to which CSR Obligations are Applicable\u003c\/div\u003e\n\u003cdiv\u003eChapter 6Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements\u003c\/div\u003e\n\u003cdiv\u003eChapter 7Report on Corporate Social Responsibility\u003c\/div\u003e\n\u003cdiv\u003eChapter 8Mandatory CSR Spends\u003c\/div\u003e\n\u003cdiv\u003eChapter 9CSR Amendment Rules, 2021 and Ind AS – the Interplay\u003c\/div\u003e\n\u003cdiv\u003eChapter 10Auditor’s Responsibilities under SA and CARO\u003c\/div\u003e\n\u003cdiv\u003eChapter 11Practice Pointer Illustrations on CSR\u003c\/div\u003e\n\u003cdiv\u003eChapter 12CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013\u003c\/div\u003e\n\u003cdiv\u003eChapter 13Computation of Net profits under section 198\u003c\/div\u003e\n\u003cdiv\u003eChapter 14Business Responsibility sustainability reporting by Listed Companies\u003c\/div\u003e\n\u003cdiv\u003eChapter 15CSR Governance Guidelines and CSR Audits\u003c\/div\u003e\n\u003cdiv\u003eAnnexure\u003c\/div\u003e\n\u003cdiv\u003eA.Statutory provisions\u003c\/div\u003e\n\u003cdiv\u003eB.Notification bringing into force section 135, w.e.f. 1-4-2014\u003c\/div\u003e\n\u003cdiv\u003eC.Companies (Corporate Social Responsibility Policy) Rules, 2014\u003c\/div\u003e\n\u003cdiv\u003e      D.    Schedule VII: Activities which may be included by Companies in their Corporate    Social Responsibility Policies\u003c\/div\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503305232593,"sku":"","price":787.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CorporateSocialResponsibilitybyCA.KamalGarg-CSR-CorporateSocialResponsibility-CSR2025-shopscan.jpg?v=1746082779"},{"product_id":"gst-case-digest-in-2-volumes","title":"GST Case Digest (in 2 volumes)","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(64, 64, 64); background-color: rgb(255, 255, 0);\"\u003e\u003cstrong\u003eThe Book Includes\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003eMore than 5,000 key GST judgments\u003c\/li\u003e\n\u003cli\u003eIn-depth inclusivity spanning Supreme Court,\u003c\/li\u003e\n\u003cli\u003eHigh Courts, AAAR, AAR and NAA pronouncements\u003c\/li\u003e\n\u003cli\u003eMeticulously curated summaries:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003col\u003e\n\u003cli style=\"list-style-type: none;\"\u003e\n\u003col\u003e\n\u003cli\u003eEach case segmented by sections for Quick Reference\u003c\/li\u003e\n\u003cli\u003eEfficient subject-based arrangement of case-laws\u003c\/li\u003e\n\u003cli\u003eEasy to understand headings on every case law\u003c\/li\u003e\n\u003cli\u003eInsightful Author's Notes across various rulings\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503305527505,"sku":"","price":3916.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_case_digest_jpg.jpg?v=1775284890"},{"product_id":"gst-itc-draft-replies-internal-controls-new-edition-2nd-edn-2024","title":"GST ITC Draft Replies \u0026 Internal Controls [New Edition - 2nd Edn 2024]","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(0, 0, 0);\"\u003eABOUT GST ITC Draft Replies and Internal Controls\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3 data-start=\"693\" data-end=\"754\"\u003e\u003cstrong data-start=\"696\" data-end=\"752\"\u003eMaster GST ITC Compliance with Expert Draft Replies\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp data-start=\"756\" data-end=\"933\" class=\"\"\u003eStruggling with \u003cstrong data-start=\"772\" data-end=\"813\"\u003eITC-related notices \u0026amp; reconciliations\u003c\/strong\u003e? This book provides a complete guide on \u003cstrong data-start=\"854\" data-end=\"920\"\u003edrafting replies, internal controls, and accounting treatments\u003c\/strong\u003e under GST.\u003c\/p\u003e\n\u003cp data-start=\"935\" data-end=\"1310\" class=\"\"\u003e🔹 \u003cstrong data-start=\"938\" data-end=\"980\"\u003eBlueprint for drafting GST ITC replies\u003c\/strong\u003e\u003cbr data-start=\"980\" data-end=\"983\"\u003e🔹 \u003cstrong data-start=\"986\" data-end=\"1033\"\u003eCommon ITC-related notices \u0026amp; how to respond\u003c\/strong\u003e\u003cbr data-start=\"1033\" data-end=\"1036\"\u003e🔹 \u003cstrong data-start=\"1039\" data-end=\"1103\"\u003eControl chart – Eligible, ineligible, reversed \u0026amp; blocked ITC\u003c\/strong\u003e\u003cbr data-start=\"1103\" data-end=\"1106\"\u003e🔹 \u003cstrong data-start=\"1109\" data-end=\"1147\"\u003eInternal control \u0026amp; reconciliations\u003c\/strong\u003e\u003cbr data-start=\"1147\" data-end=\"1150\"\u003e🔹 \u003cstrong data-start=\"1153\" data-end=\"1185\"\u003eNew GSTR-3B format explained\u003c\/strong\u003e\u003cbr data-start=\"1185\" data-end=\"1188\"\u003e🔹 \u003cstrong data-start=\"1191\" data-end=\"1238\"\u003eRelevant CGST Act, rules \u0026amp; circulars on ITC\u003c\/strong\u003e\u003cbr data-start=\"1238\" data-end=\"1241\"\u003e🔹 \u003cstrong data-start=\"1244\" data-end=\"1308\"\u003eIncludes ready-to-use draft replies for 5 common ITC notices\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1312\" data-end=\"1360\" class=\"\"\u003e🛒 \u003cstrong data-start=\"1315\" data-end=\"1358\"\u003eGet 27% OFF + Free Delivery Order Now\u003c\/strong\u003e\u003cspan style=\"color: #ff00ff;\"\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503306346705,"sku":"","price":1018.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_ITC_Draft_Replies_-_Internal_Controls_-_shopscan_-_Taxscan_-_Bharat_law.jpg?v=1743050699"},{"product_id":"law-and-procedure-of-filing-of-appeals","title":"Law and Procedure of Filing of Appeals","description":"\u003cp\u003e\u003cstrong\u003eEssential Reference:\u003c\/strong\u003e Ideal for tax professionals, lawyers, and accountants dealing with direct tax laws in India.\u003cbr\u003e\u003cstrong\u003eComprehensive Coverage:\u003c\/strong\u003e Provides an in-depth analysis of legal provisions and procedures for filing appeals.\u003cbr\u003e\u003cstrong\u003eLatest Updates:\u003c\/strong\u003e Incorporates 2024 amendments and judicial pronouncements for up-to-date information.\u003cbr\u003e\u003cstrong\u003eExpert Insights:\u003c\/strong\u003e Meticulously researched with lucid explanations to simplify complex tax laws.\u003cbr\u003e\u003cstrong\u003ePractical Guidance:\u003c\/strong\u003e Equips readers with tools and strategies to navigate the appeal filing process effectively.\u003cbr\u003e\u003cstrong\u003eFor All Levels:\u003c\/strong\u003e Valuable for both seasoned practitioners and students of taxation.\u003cbr\u003e\u003cstrong\u003eIndispensable Resource:\u003c\/strong\u003e A must-have guide for mastering direct tax appeals in India.\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503307329745,"sku":"","price":1497.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Appeal.jpg?v=1744783358"},{"product_id":"handbook-on-project-reports-by-r-k-garg","title":"Handbook on Project Reports by R.K. Garg","description":"\u003ch2\u003e\u003cspan\u003eAbout Handbook on PROJECT REPORTS\u003cbr\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003eChapter 1       Project and Environmental Analysis —\u003c\/p\u003e\n\u003cp\u003eChapter 2       Capital Project — Definition, Characteristics                   \u003c\/p\u003e\n\u003cp\u003eChapter 3       Capital Projects — Opportunities, Classification, Benefits          \u003c\/p\u003e\n\u003cp\u003eChapter 4       Capital Project Cycle, Stages in Project Execution           \u003c\/p\u003e\n\u003cp\u003eChapter 5       Detailed Project Report (DPR) — Definition, Preparation, Uses, Auditing       \u003c\/p\u003e\n\u003cp\u003eChapter 6       Project Preparation — Multi-Functional Skills Required\u003c\/p\u003e\n\u003cp\u003eChapter 7       Project Viability                                                                   \u003c\/p\u003e\n\u003cp\u003eChapter 8       Project Analysis — Commercial Aspects                           \u003c\/p\u003e\n\u003cp\u003eChapter 9       Project Analysis — Technical Aspects                               \u003c\/p\u003e\n\u003cp\u003e      Chapter 10     Project Analysis — Economic Aspects [Social Cost– Benefit Analysis]  \u003c\/p\u003e\n\u003cp\u003eChapter 11     Project Analysis — Managerial Aspects [Analysis of Strengths of Managerial Team] \u003c\/p\u003e\n\u003cp\u003eChapter 12     Project Analysis — Financial Aspects [Estimation, Viability, and Financing]   \u003c\/p\u003e\n\u003cp\u003eAPPENDICES\u003c\/p\u003e\n\u003cp\u003eAppendix A   Project Report — Contents and Information\u003c\/p\u003e\n\u003cp\u003eAppendix B    Chart on Commercial Analysis\u003c\/p\u003e\n\u003cp\u003eAppendix C   Determination of Sale Price\u003c\/p\u003e\n\u003cp\u003eAppendix D   Operation Process Flow Chart\u003c\/p\u003e\n\u003cp\u003eAppendix E    Manpower Estimates\u003c\/p\u003e\n\u003cp\u003eAppendix F    Illustrations on Project Network and Time Estimates\u003c\/p\u003e\n\u003cp\u003eAppendix G   Illustrations on Cost of Capital\u003c\/p\u003e\n\u003cp\u003eAppendix H   Illustrations on Time Value of Money, Financial Appraisal of Capital Projects\u003c\/p\u003e\n\u003cp\u003e                        — Illustration on analysis of Pollution Control Project\u003c\/p\u003e\n\u003cp\u003eAppendix I     Illustration on Projected Financial Statements and Detailed Financial Appraisal of a Large Project\u003c\/p\u003e\n\u003cp\u003eAppendix J    Example of ‘Consideration of Inflation Factor’ in Project Preparation and Appraisal\u003c\/p\u003e\n\u003cp\u003eAppendix K   Present Value (Table A) (For Annual Discounting)              \u003c\/p\u003e\n\u003cp\u003eAppendix L    Present Value (Table B) (Discounting Stream of Even Cash Flows)\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. 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The book offers a unique combination as a guidance on jurisprudence, pleadings and principles of interpretation relevant for goods and services tax.\u003cbr\u003e \u003cbr\u003eThis book on Jurisprudence, Pleadings and Interpretation is divided into eleven Chapters covering various aspects of pleadings, interpretation and judicially settled issues in taxation of Goods and Service Tax in particular and other taxation laws in general.\u003c\/h3\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503308443857,"sku":"","price":746.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Jurisprudence-Pleadings-GSTLaw-IncludingPrinciplesofInterpretation-Gstlaws-GST-shopscan.webp?v=1742995365"},{"product_id":"how-to-handle-customs-problems","title":"How to Handle Customs Problems","description":"\u003cdiv\u003e\n\u003ch2\u003e\u003cspan\u003e\u003cb\u003eKey Highlights\u003c\/b\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv\u003e• Updated by Union Budget, 2023\u003c\/div\u003e\n\u003cdiv\u003e• Updated with CBIC Customs Manual 2023\u003c\/div\u003e\n\u003cdiv\u003e• Book in the form of FAQ for easily tracing the problem\u003c\/div\u003e\n\u003cdiv\u003e• Supported by legal provisions and judicial precedents\u003c\/div\u003e\n\u003cdiv dir=\"ltr\"\u003e• Based on Notifications, Circulars Instruction and Guidebooks issued by CBIC.\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv dir=\"ltr\"\u003e• Exhaustive Coverage on all Minute Aspects of Customs\u003c\/div\u003e\n\u003cdiv dir=\"ltr\"\u003e• Procedural clarity\u003c\/div\u003e\n\u003cdiv dir=\"ltr\"\u003e•  Appropriate for industry, CHAs, students and professionals\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503308935377,"sku":"","price":1457.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/customs-problems_jpg.jpg?v=1777112422"},{"product_id":"gst-refund-a-practical-guide","title":"GST Refund – A Practical Guide","description":"\u003ch4\u003ePART – A – GUIDE\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eA-1 Terminology ............................................................................. A1-1\u003c\/li\u003e\n\u003cli\u003eA-2 Refund – Grounds \u0026amp; Mechanism ..................................... A2-1\u003c\/li\u003e\n\u003cli\u003eA-3 Refund – Time Limit ............................................................... A3-1\u003c\/li\u003e\n\u003cli\u003eA-4 Export of Goods with payment of GST ............................A4-1\u003c\/li\u003e\n\u003cli\u003eA-5 Export of Services with payment of GST ......................... A5-1\u003c\/li\u003e\n\u003cli\u003eA-6 Export of Goods and Services against Bond\/LUT ......... A6-1\u003c\/li\u003e\n\u003cli\u003eA-7 Goods sent out of India without supply ............................A7-1\u003c\/li\u003e\n\u003cli\u003eA-8 Supplies to SEZ-with payment of tax.................................... A8-1\u003c\/li\u003e\n\u003cli\u003eA-9 Supplies to SEZ against LUT .................................................... A9-1\u003c\/li\u003e\n\u003cli\u003eA-10 Deemed Export ...........................................................................A10-1\u003c\/li\u003e\n\u003cli\u003eA-11 Inverted Duty ..............................................................................A11-1\u003c\/li\u003e\n\u003cli\u003eA-12 Compensation Cess ................................................................... A12-1\u003c\/li\u003e\n\u003cli\u003eA-13 Consequence of Order or Judgment .................................... A13-1\u003c\/li\u003e\n\u003cli\u003eA-14 Change of place of supply ..........................................................A14-1\u003c\/li\u003e\n\u003cli\u003eA-15 Electronic Cash Ledger ..................................................................A15-1\u003c\/li\u003e\n\u003cli\u003eA-16 Canteen Store Department ........................................................... A16-1\u003c\/li\u003e\n\u003cli\u003eA-17 U.N., Embassies and other specified Organisations ..............A17-1\u003c\/li\u003e\n\u003cli\u003eA-18 Duty Free Shops ................................................................................ A18-1\u003c\/li\u003e\n\u003cli\u003eA-19 Seva Bhoj Yojna ................................................................................ A19-1\u003c\/li\u003e\n\u003cli\u003eA-20 Excess Payment of Tax and Casual \u0026amp; Non resident Persons ................ A20-1\u003c\/li\u003e\n\u003cli\u003eA-21 Unregistered Recipients ...................................................................... A21-1\u003c\/li\u003e\n\u003cli\u003eA-21A Any Other Ground ...........................................................................A21A-1\u003c\/li\u003e\n\u003cli\u003eA-22 Application and Acknowledgement .................................................... A22-1\u003c\/li\u003e\n\u003cli\u003eA-23 Withdrawal of Refund Application ..................................................... A23-1\u003c\/li\u003e\n\u003cli\u003eA-24 Grant of Provisional Refund ............................................................... A24-1\u003c\/li\u003e\n\u003cli\u003eA-25 Withhold the Refund .......................................................................... A25-1\u003c\/li\u003e\n\u003cli\u003eA-26 Processing \u0026amp; Disposal of Refund ........................................................ A26-1\u003c\/li\u003e\n\u003cli\u003eA-27 Debit \u0026amp; Re-Credit in Electronic Ledgers............................................... A27-1\u003c\/li\u003e\n\u003cli\u003eA-28 Interest on Delayed Refund ................................................................ A28-1\u003c\/li\u003e\n\u003cli\u003eA-29 Erroneous Refund and Recovery ......................................................... 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Application for the purpose of grant of approval of a fund or trust or\u003cbr\u003einstitution or university or any hospital or other medical institution\u003cbr\u003eunder clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso\u003cbr\u003eto clause (23C) of Section 10.\u003c\/p\u003e\n\u003cp\u003e2D. Guidelines for approval under clause (23F) of section 10.\u003cbr\u003e2DA. Guidelines for approval under clause (23FA) of section 10.\u003cbr\u003e2DAA. “Conditions for the Venture Capital Fund for the clause (23FB) of\u003cbr\u003esection 10.\u003c\/p\u003e\n\u003cp\u003e2DB. Other conditions to be satisfied by the pension fund.\u003cbr\u003e2DC. Guidelines for notification under clause (23FE) of section 10.\u003cbr\u003e2DCA. Computation of minimum investment and exempt income for the\u003cbr\u003epurposes of clause (23FE) of section 10 of the Act.\u003c\/p\u003e\n\u003cp\u003e2DD. Computation of exempt income of specified fund for the purposes of\u003cbr\u003eclause (23FF) of section 10.\u003c\/p\u003e\n\u003cp\u003e2E. Guidelines for approval under clause (23G) of section 10.\u003cbr\u003e2F. Guidelines for setting up an Infrastructure Debt Fund for the purpose\u003cbr\u003eof exemption under clause (47) of section 10.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIncome-tax Rules, 1962\u003c\/strong\u003e\u003cbr\u003eiv\u003cbr\u003e3A. Exemption of medical benefits from perquisite value in respect of\u003cbr\u003emedical treatment of prescribed diseases or ailments in hospitals\u003cbr\u003eapproved by the Chief Commissioner.\u003c\/p\u003e\n\u003cp\u003e3B. Annual accretion referred to in the sub-clause (viia) of clause (2) of\u003cbr\u003esection 17 of the Act.\u003c\/p\u003e\n\u003cp\u003eB.—Income from house property\u003cbr\u003e4. Unrealised rent.\u003cbr\u003eC.—Profits and gains of business or profession\u003cbr\u003e5. Depreciation.\u003cbr\u003e5A. [***]\u003cbr\u003e5AA. Prescribed authority for investment allowance.\u003cbr\u003e5AB. [***]\u003cbr\u003e5AC. Report of audit of accounts to be furnished under section 33AB(2).\u003cbr\u003e5AD. Report of audit of accounts to be furnished under section 33ABA(2).\u003cbr\u003e5B. Development rebate.\u003cbr\u003e5C. Guidelines, form and manner in respect of approval under clause (ii)\u003cbr\u003eand clause (iii) of sub-section (1) of section 35.\u003c\/p\u003e\n\u003cp\u003e5CA. Intimation under Fifth Proviso to sub-section (1) of section 35.\u003cbr\u003e5D. Conditions subject to which approval is to be granted to a research\u003cbr\u003eassociation under clause (ii) or clause (iii) of sub-section (1) of section35.\u003c\/p\u003e\n\u003cp\u003e5E. Conditions subject to which approval is to be granted to a University,\u003cbr\u003eCollege or other Institution under clause (ii) and clause (iii) of sub-\u003cbr\u003esection (1) of section 35.\u003c\/p\u003e\n\u003cp\u003e5F. Prescribed authority, guidelines, form, manner and conditions for\u003cbr\u003eapproval under clause (iia) of sub-section (1) of section 35.\u003c\/p\u003e\n\u003cp\u003e5G. Option form for taxation of income from patent under section 115BBF.\u003cbr\u003e6. Prescribed authority for expenditure on scientific research.\u003cbr\u003e6A. Expenditure for obtaining right to use spectrum for telecommunication\u003cbr\u003eservices.\u003c\/p\u003e\n\u003cp\u003e6AA. [***]\u003cbr\u003e6AAA. Prescribed authority for the purposes of sections 35CC and 35CCA.\u003cbr\u003e6AAB. [***]\u003cbr\u003e6AAC. Prescribed authority for the purposes of section 35CCB.\u003cbr\u003e6AAD. Guidelines for approval of agricultural extension project under section\u003cbr\u003e35CCC.\u003c\/p\u003e\n\u003cp\u003e6AAE. Conditions subject to which an agricultural extension project is to be\u003cbr\u003enotified under section 35CCC.\u003c\/p\u003e\n\u003cp\u003e6AAF. Guidelines for approval of skill development project under section\u003cbr\u003e35CCD.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eContents\u003c\/strong\u003e\u003cbr\u003ev\u003cbr\u003e6AAG. Conditions subject to which a skill development project is to be\u003cbr\u003enotified under section 35CCD.\u003c\/p\u003e\n\u003cp\u003e6AAH. Meaning of expressions used in rule 6AAF and rule 6AAG.\u003cbr\u003e6AB. Form of audit report for claiming deductions under sections 35D and\u003cbr\u003e35E.\u003c\/p\u003e\n\u003cp\u003e6ABA. Computation of aggregate average advances for the purposes of clause\u003cbr\u003e(viia) of sub-section (1) of section 36.\u003c\/p\u003e\n\u003cp\u003e6ABAA. Conditions for the purposes of clause (d) of the Explanation to clause\u003cbr\u003e(viii) of sub-section (1) of section 36\u003c\/p\u003e\n\u003cp\u003e6ABB. [***] 1.100\u003cbr\u003e6ABBA. Other electronic modes.\u003cbr\u003e6ABBB. Form of statement to be furnished regarding preliminary expenses\u003cbr\u003eincurred under section 35D.–\u003c\/p\u003e\n\u003cp\u003e6AC. [***]\u003cbr\u003e6B. [***]\u003cbr\u003e6C. [***]\u003cbr\u003e6D. [***]\u003cbr\u003e6DD. Cases and circumstances in which a payment or aggregate of\u003cbr\u003epayments exceeding ten thousand rupees may be made to a person in\u003cbr\u003ea day, otherwise than by an account payee cheque drawn on a bank or\u003cbr\u003eaccount payee bank draft or use of electronic clearing system through a\u003cbr\u003ebank account or through such other electronic mode as prescribed in\u003cbr\u003erule 6ABBA.\u003c\/p\u003e\n\u003cp\u003e6DDA. Conditions that a stock exchange is required to fulfil to be notified as a\u003cbr\u003erecognised stock exchange for the purposes of clause (d) of proviso to\u003cbr\u003eclause (5) of Section 43.\u003c\/p\u003e\n\u003cp\u003e6DDB. Notification of a recognised stock exchange for the purposes of clause\u003cbr\u003e(d) of proviso to clause (5) of section 43.\u003c\/p\u003e\n\u003cp\u003e6DDC. Conditions that a recognised association is required to fulfil to be\u003cbr\u003enotified as a recognised association for the purposes of clause (e) of the\u003cbr\u003eproviso to clause (5) of section 43.\u003c\/p\u003e\n\u003cp\u003e6DDD. Notification of a recognised association for the purposes of clause (e) of\u003cbr\u003ethe proviso to clause (5) of section 43.\u003c\/p\u003e\n\u003cp\u003e6E. Limits of reserve for unexpired risks.\u003cbr\u003e6EA. Categories of bad and doubtful debts for section 43D.\u003cbr\u003e6EB. Categories of bad or doubtful debts in the case of a public company\u003cbr\u003eunder clause (b) of section 43D.\u003c\/p\u003e\n\u003cp\u003eCC.—Books of account\u003cbr\u003e6F. Books of account and other documents to be kept and maintained\u003cbr\u003eunder section 44AA(3) by persons carrying on certain professions.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIncome-tax Rules, 1962\u003c\/strong\u003e\u003cbr\u003evi\u003cbr\u003eCCC.—Reports of audit of accounts of persons carrying on business or\u003cbr\u003eprofession\u003cbr\u003e6G. Report of audit of accounts to be furnished under section 44AB.\u003cbr\u003eCCCA.—Report of audit in case of income by way of royalties, etc., in\u003cbr\u003ecase of non-residents\u003cbr\u003e6GA. Form of report of audit to be furnished under sub-section (2) of section\u003cbr\u003e44DA.\u003c\/p\u003e\n\u003cp\u003eCCCB.— Special provisions for computing profits and gains of\u003cbr\u003ebusiness of operation of cruise ships in case of non-residents\u003cbr\u003e6GB. Conditions for non-resident, engaged in the business of operation of\u003cbr\u003ecruise ships for section 44BBC\u003c\/p\u003e\n\u003cp\u003eCCCC.—Report in the case of slump sale\u003cbr\u003e6H. Form of report of an accountant under section 50B(3).\u003cbr\u003eD.—Special cases\u003cbr\u003e7. Income which is partially agricultural and partially from business.\u003cbr\u003e7A. Income from the manufacture of rubber.\u003cbr\u003e7B. Income from the manufacture of coffee.\u003cbr\u003e8. Income from the manufacture of tea.\u003cbr\u003e8A. Conditions for the grant of development allowance.\u003cbr\u003e8AA. Method of determination of period of holding of capital assets in\u003cbr\u003ecertain cases.\u003c\/p\u003e\n\u003cp\u003e8AB. Attribution of income taxable under sub-section (4) of section 45 to the\u003cbr\u003ecapital assets remaining with the specified entity, under section 48.\u003c\/p\u003e\n\u003cp\u003e8AC. Computation of short-term capital gains and written down value\u003cbr\u003eunder section 50 where depreciation on goodwill has been obtained.\u003c\/p\u003e\n\u003cp\u003e8AD. Computation of capital gains for the purposes of sub-section (1B) of\u003cbr\u003esection 45.\u003c\/p\u003e\n\u003cp\u003e8B. Guidelines for notification of zero coupon bond.\u003cbr\u003e8C. Computation of pro-rata amount of discount on a zero coupon bond\u003cbr\u003efor the purpose of clause (iiia) of sub-section (1) of section 36.\u003c\/p\u003e\n\u003cp\u003e8D. Method for determining amount of expenditure in relation to income\u003cbr\u003enot includible in total income.\u003c\/p\u003e\n\u003cp\u003e9. Royalties or copyright fees, etc., for literary or artistic work.\u003cbr\u003e9A. Deduction in respect of expenditure on production of feature films.\u003cbr\u003e9B. Deduction in respect of expenditure on acquisition of distribution\u003cbr\u003erights of feature films.\u003c\/p\u003e\n\u003cp\u003e9C. Conditions for carrying forward or set off of accumulated loss and\u003cbr\u003eunabsorbed depreciation allowance in case of amalgamation.\u003c\/p\u003e\n\u003cp\u003e9D. Calculation of taxable interest relating to contribution in a provident\u003cbr\u003efund or recognised provided fund, exceeding specified limit.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eContents\u003c\/strong\u003e\u003cbr\u003evii\u003cbr\u003e10. Determination of income in the case of non-residents.\u003cbr\u003e10A. Meaning of expressions used in computation of arm’s length price.\u003cbr\u003e10AB. Other method of determination of arm’s length price.\u003cbr\u003e10B. Determination of arm’s length price under section 92C.\u003cbr\u003e10C. Most appropriate method.\u003cbr\u003e10CA. Computation of arm’s length price in certain cases.\u003cbr\u003e10CB. Computation of interest income pursuant to secondary adjustments.\u003cbr\u003e10D. Information and documents to be kept and maintained under section\u003cbr\u003e92D.\u003c\/p\u003e\n\u003cp\u003e10DA. Maintenance and furnishing of information and document by certain\u003cbr\u003eperson under section 92D.\u003c\/p\u003e\n\u003cp\u003e10DB. Furnishing of Report in respect of an International Group\u003cbr\u003e10E. Report from an accountant to be furnished under section 92E.\u003cbr\u003e10F. Meaning of expressions used in matters in respect of advance pricing\u003cbr\u003eagreement.\u003c\/p\u003e\n\u003cp\u003e10G. Persons eligible to apply.\u003cbr\u003e10H. Pre-filing consultation.\u003cbr\u003e10-I. Application for advance pricing agreement.\u003cbr\u003e10J. Withdrawal of application for agreement.\u003cbr\u003e10K. Preliminary processing of application.\u003cbr\u003e10L. Procedure.\u003cbr\u003e10M. Terms of the agreement.\u003cbr\u003e10MA. Roll Back of the Agreement.\u003cbr\u003e10N. Amendments to Application.\u003cbr\u003e10-O. Furnishing of Annual Compliance Report.\u003cbr\u003e10P. Compliance Audit of the agreement.\u003cbr\u003e10Q. Revision of an agreement.\u003cbr\u003e10R. Cancellation of an agreement.\u003cbr\u003e10RA. Procedure for giving effect to rollback provision of an Agreement. 1.164\u003cbr\u003e10RB. Relief in tax payable under sub-section (1) of section 115JB due to\u003cbr\u003eoperation of sub-section (2D) of section 115JB.\u003c\/p\u003e\n\u003cp\u003e10S. Renewing an agreement. 1.165\u003cbr\u003e10T. Miscellaneous.\u003cbr\u003eSafe Harbour Rules for International Transactions\u003cbr\u003e10TA. Definitions.\u003cbr\u003e10TB. Eligible assessee.\u003cbr\u003e10TC. Eligible international transaction.\u003cbr\u003e10TD. Safe Harbour.\u003cbr\u003e10TE. Procedure.\u003cbr\u003eIncome-tax Rules, 1962\u003cbr\u003eviii\u003cbr\u003e10TF. Safe harbour rules not to apply in certain cases.\u003cbr\u003e10TG. Mutual Agreement Procedure not to apply.\u003cbr\u003eDC—Safe Harbour Rules for Specified Domestic Transactions\u003cbr\u003e10TH. Definitions.\u003cbr\u003e10THA. Eligible assessee.\u003cbr\u003e10THB. Eligible specified domestic transaction.\u003cbr\u003e10THC. Safe Harbour.\u003cbr\u003e10THD. Procedure.\u003cbr\u003eDCA. — Safe Harbour Rules for income referred to in clause (i) of\u003cbr\u003esection 9(1) chargeable to tax under the head “Profits and gains of\u003cbr\u003ebusiness or profession”\u003cbr\u003e10TI. Definitions.\u003cbr\u003e10TIA. Safe Harbour\u003cbr\u003e10TIB. Procedure\u003cbr\u003e10TIC. Mutual Agreement Procedure not to apply.\u003cbr\u003eDA. Application of General Anti Avoidance Rule\u003cbr\u003e10U. Chapter X-A not to apply in certain cases.\u003cbr\u003e10UA. Determination of consequences of impermissible avoidance\u003cbr\u003earrangement.\u003c\/p\u003e\n\u003cp\u003e10UB. Notice, Forms for reference under section 144BA.\u003cbr\u003e10UC. Time limits.\u003cbr\u003eDE.- Approving Panel\u003cbr\u003e10UD. Reference to the Approving Panel.\u003cbr\u003e10UE. Procedure before the Approving Panel.\u003cbr\u003e10UF. Remuneration.\u003cbr\u003e10V. Guidelines for application of section 9A.\u003cbr\u003e10VA. Approval of the fund.\u003cbr\u003e10VB. Statement to be furnished by the fund.\u003cbr\u003e11.\u003cbr\u003e11A. Medical authority for certifying autism, cerebral palsy and multiple\u003cbr\u003edisabilities and certificate to be obtained from the medical authority\u003cbr\u003efor the purposes of deduction under section 80DD and section 80U.\u003c\/p\u003e\n\u003cp\u003e11AA. Requirement for approval of institution of fund under clause (vi) of\u003cbr\u003esub-section (5) of section 80G.\u003c\/p\u003e\n\u003cp\u003e11B. Conditions for allowance for deduction under section 80GG.\u003cbr\u003e11C. Prescribed fields for the purposes of deduction in respect of\u003cbr\u003eremuneration received from foreign employers or Indian concerns\u003cbr\u003eunder section 80RRA.\u003c\/p\u003e\n\u003cp\u003e11D. [***]\u003cbr\u003e11DD. Specified diseases and ailments for the purposes of deduction under\u003cbr\u003esection 80DDB.\u003c\/p\u003e\n\u003cp\u003e11E. [***]\u003cbr\u003e\u003cstrong\u003eContents\u003c\/strong\u003e\u003cbr\u003eix\u003cbr\u003e11EA. Guidelines for specifying industrially backward districts for the\u003cbr\u003epurpose of deduction under [sub-section (5) of section 80-IB].\u003c\/p\u003e\n\u003cp\u003eEE.-–Statement under the simplified procedure for taxation of retail\u003cbr\u003etraders, etc., under Chapter XII-C\u003cbr\u003e11EE. [***]\u003cbr\u003eF.—National Committee for Promotion of Social and Economic\u003cbr\u003eWelfare\u003cbr\u003e11F. General.\u003cbr\u003e11G. Composition of National Committee.\u003cbr\u003e11H. Headquarters and Secretariat.\u003cbr\u003e11-I. Functions.\u003cbr\u003e11J. Guidelines for approval of associations and institutions.\u003cbr\u003e11K. Guidelines for recommending projects or schemes.\u003cbr\u003e11L. Application for approval of an association or institution or for\u003cbr\u003erecommendation of a project or scheme by the National Committee.\u003c\/p\u003e\n\u003cp\u003e11M. Procedure before the National Committee. 1.210\u003cbr\u003e11MA. Form of report by an approved association or institution under clause\u003cbr\u003e(ii) of sub-section (4) of section 35AC.\u003c\/p\u003e\n\u003cp\u003e11MAA. Form of report by public sector company or local authority or\u003cbr\u003eassociation or institution, which is carrying out a notified eligible\u003cbr\u003eproject or scheme, under clause (ii) of sub-section (5) of section 35AC.\u003c\/p\u003e\n\u003cp\u003e11N. Other provisions.\u003cbr\u003e11-O. Certificate of payment of expenditure in respect of eligible projects or\u003cbr\u003eschemes notified under section 35AC.\u003c\/p\u003e\n\u003cp\u003e11-OA. Guidelines for notification of affordable housing project as specified\u003cbr\u003ebusiness under section 35AD.\u003c\/p\u003e\n\u003cp\u003e11-OB. Guidelines for notification of a semiconductor wafer fabrication\u003cbr\u003emanufacturing unit as specified business under section 35AD.\u003c\/p\u003e\n\u003cp\u003eG.—Tonnage tax scheme for shipping companies\u003cbr\u003e11P. Application for exercising or renewing the option for tonnage tax\u003cbr\u003escheme.\u003c\/p\u003e\n\u003cp\u003e11Q. Computation of deemed tonnage.\u003cbr\u003e11R. Incidental activities for purposes of relevant shipping income.\u003cbr\u003e11S. Computation of average of net tonnage for charter-in of tonnage.\u003cbr\u003e11T. Form of report of an accountant under clause (ii) of section 115VW.\u003cbr\u003eH.—Determination of fair market value of the property other than\u003cbr\u003eimmovable property\u003cbr\u003e11U. Meaning of expressions used in determination of fair market value.\u003cbr\u003e11UA. Determination of fair market value.\u003cbr\u003e11UAA. Determination of Fair Market Value for share other than quoted share.\u003cbr\u003eIncome-tax Rules, 1962\u003cbr\u003ex\u003cbr\u003e11UAB. Determination of fair market value for inventory.\u003cbr\u003e11UAC. Prescribed class of persons for the purpose of clause (xi) of the proviso\u003cbr\u003eto clause (x) of sub-section (2) of section 56.\u003c\/p\u003e\n\u003cp\u003e11UACA Computation of income chargeable to tax under clause (xiii) of sub-\u003cbr\u003esection (2) of section 56\u003c\/p\u003e\n\u003cp\u003e11UAD. Prescribed class of persons for the purpose of section 50CA.\u003cbr\u003e11UAE. Computation of Fair Market Value of Capital Assets for the purposes\u003cbr\u003eof section 50B of the Income-tax Act.\u003c\/p\u003e\n\u003cp\u003eI- Determination of value of assets and apportionment of income in\u003cbr\u003ecertain cases\u003cbr\u003e11UB. Fair market value of assets in certain cases.\u003cbr\u003e11UC. Determination of Income attributable to assets in India.\u003cbr\u003e11UD. Thresholds for the purposes of significant economic presence.\u003cbr\u003eJ – Indirect transfer prior to 28th May, 2012\u003cbr\u003eof assets situate in India\u003cbr\u003e11UE. Specified conditions under Explanation to fifth and sixth proviso to\u003cbr\u003eExplanation 5 to clause (i) of sub-section (1) of section 9.\u003c\/p\u003e\n\u003cp\u003e11UF. Manner of furnishing undertaking under rule 11UE.\u003cbr\u003ePART III ASSESSMENT PROCEDURE\u003cbr\u003e12. Return of income and return of fringe benefits.\u003cbr\u003e12A. Preparation of return by authorised representative.\u003cbr\u003e12AA. Prescribed person for the purposes of clause (c) and clause (cd) of\u003cbr\u003esection 140.\u003c\/p\u003e\n\u003cp\u003e12AB. Conditions for furnishing return of income by persons referred to in\u003cbr\u003eclause (b) of sub-section (1) of section 139.\u003c\/p\u003e\n\u003cp\u003e12AC. Updated return of income.\u003cbr\u003e12AD. Return of income under section 170A.\u003cbr\u003e12B. [***]\u003cbr\u003e12BA. [***]\u003cbr\u003e12C. Statement under sub-section (2) of section 115U.\u003cbr\u003e12CA. Statement under sub-section (4) of section 115UA.\u003cbr\u003e12CB. Statement under sub-section (7) of section 115UB.\u003cbr\u003e12CC. Statement under sub-section (4) of section 115TCA.\u003cbr\u003e12D. Prescribed income-tax authority under section 133C.\u003cbr\u003e12E. Prescribed authority under sub-section (2) of section 143.\u003cbr\u003e12F. Prescribed income-tax authority under second proviso to clause (i) of\u003cbr\u003esub-section (1) of section 142.\u003c\/p\u003e\n\u003cp\u003e13. Procedure to requisition services under sub-section (2) and to make a\u003cbr\u003ereference under sub section (9D) of section 132.\u003c\/p\u003e\n\u003cp\u003e13A. Valuation under sub-section (9D) of section 132.\u003cbr\u003eContents\u003cbr\u003exi\u003cbr\u003e14. Form of verification under section 142.\u003cbr\u003e14A. Forms for report of audit or inventory valuation under section 142(2A).\u003cbr\u003e14B. Guidelines for the purposes of determining expenses for audit or\u003cbr\u003einventory valuation.\u003c\/p\u003e\n\u003cp\u003e14C. Prescribed manner of authentication of an electronic record under\u003cbr\u003eelectronic verification code under sub-clause (b) of clause (i) of sub-\u003cbr\u003esection (7) of section 144B.\u003c\/p\u003e\n\u003cp\u003e15. Notice of demand for regular assessment, etc.\u003cbr\u003ePART IIIA\u003cbr\u003eAVOIDANCE OF REPETITIVE APPEALS\u003cbr\u003e15A. Declaration under section 158A.\u003cbr\u003e16. Application under section 158AB to defer filing of appeal before the\u003cbr\u003eAppellate Tribunal or the jurisdictional High Court.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePART IV\u003c\/strong\u003e\u003cbr\u003eTAX EXEMPTIONS AND RELIEFS\u003cbr\u003e16A. Prescribed authority for approving any institution or body established\u003cbr\u003efor scientific research.\u003c\/p\u003e\n\u003cp\u003e16B. Prescribed authority for the purposes of clauses (8A) and (8B) of\u003cbr\u003esection 10.\u003c\/p\u003e\n\u003cp\u003e16C. Requirements for approval of a fund under section 10(23AAA).\u003cbr\u003e16CC. Form of report of audit prescribed under tenth proviso to section\u003cbr\u003e10(23C).\u003c\/p\u003e\n\u003cp\u003e16D. Form of report for claiming deduction under section 10AA.\u003cbr\u003e16DD. Form of particulars to be furnished along with return of income for\u003cbr\u003eclaiming deduction under clause (b) of sub-section (1B) of section 10A.\u003c\/p\u003e\n\u003cp\u003e16E. [***]\u003cbr\u003e16F. [***]\u003cbr\u003e17. Exercise of option, etc., under Explanation 3 to the third proviso to\u003cbr\u003eclause (23C) of section 10 or section 11.\u003c\/p\u003e\n\u003cp\u003e17A. Application for registration of charitable or religious trusts, etc.\u003cbr\u003e17AA. Books of account and other documents to be kept and maintained.\u003cbr\u003e17B. Audit report in the case of charitable or religious trusts, etc.\u003cbr\u003e17C. Forms or modes of investment or deposits by a charitable or religious\u003cbr\u003etrust or institution.\u003c\/p\u003e\n\u003cp\u003e17CA. Functions of electoral trusts.\u003cbr\u003e17CB. Method of valuation for the purposes of sub-section (2) of section\u003cbr\u003e115TD.\u003c\/p\u003e\n\u003cp\u003e17D. Prescribed foreign projects for the purposes of deduction in respect of\u003cbr\u003eprofits and gains from projects outside India under section 80HHB.\u003c\/p\u003e\n\u003cp\u003e18. [***]\u003cbr\u003eIncome-tax Rules, 1962\u003cbr\u003exii\u003cbr\u003e18A. [***]\u003cbr\u003e18AA. [***]\u003cbr\u003e18AAA. Prescribed Authority for approval of a university or any educational\u003cbr\u003einstitution of national eminence for the purpose of section 80G.\u003c\/p\u003e\n\u003cp\u003e18AAAA. Prescribed authority for the purpose of receiving separate accounts\u003cbr\u003efrom trusts or funds or institutions for providing relief to the victims of\u003cbr\u003eearthquake in Gujarat.\u003c\/p\u003e\n\u003cp\u003e18AAAAA. Guidelines for specifying an association or institution for the purposes\u003cbr\u003eof notification under clause (c) of sub-section (2) of section 80G.\u003c\/p\u003e\n\u003cp\u003e18AB. Furnishing of Statement of particulars and certificate under clause\u003cbr\u003e(viii) and clause (ix) of sub-section (5) of section 80G or under sub-\u003cbr\u003esection (1A) of section 35.\u003c\/p\u003e\n\u003cp\u003e18AAB. Prescribed authority for approval of companies engaged in Scientific\u003cbr\u003eand Industrial Research and Development for the purposes of section\u003cbr\u003e80-IA.\u003cbr\u003e1.288\u003cbr\u003e18B.\u003cbr\u003e18BB.\u003cbr\u003e18BBA.\u003cbr\u003e18BBC. Prescribed authority for approval of hotels located in certain areas. 18BBD. Prescribed authority for approval of companies carrying on scientific\u003cbr\u003eand industrial research and development.\u003c\/p\u003e\n\u003cp\u003e18BBE. Computation of profits of certain activities forming integral part of a\u003cbr\u003ehighway project for the purpose of section 80-IA.\u003c\/p\u003e\n\u003cp\u003e18C. Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii). 1.291\u003cbr\u003e18D. Prescribed authority for approval of companies carrying on scientific\u003cbr\u003eresearch and development.\u003c\/p\u003e\n\u003cp\u003e18DA. Prescribed conditions for deduction under sub-section (8A) of section\u003cbr\u003e80-IB.\u003c\/p\u003e\n\u003cp\u003e18DB. Prescribed area, facilities and amenities for multiplex theatres and\u003cbr\u003eparticulars of audit report, for deduction under sub-section (7A) and\u003cbr\u003eclause (da) of sub-section (14) of section 80-IB.\u003c\/p\u003e\n\u003cp\u003e18DC. Prescribed area, facilities and amenities for convention centres and\u003cbr\u003eparticulars of audit report, for deduction under sub-section (7B) and\u003cbr\u003eclause (aa) of sub-section (14) of section 80-IB.\u003c\/p\u003e\n\u003cp\u003e18DD.\u003cbr\u003e18DDA.\u003cbr\u003e18DE. Prescribed area, minimum seating capacity, facilities and amenities for\u003cbr\u003econvention centres; minimum number of convention halls in the\u003cbr\u003econvention centres; and particulars of audit report, for deduction\u003cbr\u003eunder section 80-ID.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 27\" data-page-number=\"27\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e10\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIJ\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto be\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eissued\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eby accountant\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eclause\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(23FF)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 10 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e10\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIK\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAnnual Statement of Exempt Income under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erule (2) of rule\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e21AJA and taxable income under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erule (2) of rule 21AJAA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e10\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIL\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eVerification\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eby\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ean\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAccountant\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erule\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(3)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erule\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e21AJAVerification\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid11\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e11\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 11, 11A, 12, 12A (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid14\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.320\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e12B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for furnishing details of income u\/s 192(2) for the year\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eending 31st March,….\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid17\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e12BA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement showing particulars of perquisites, other fringe benefits\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eor amenities and profits in lieu of salary with value thereof\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid20\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e12BAA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement showing particulars for the purposes of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (2B)\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof section 192\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e12BB\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eshowing\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eparticulars\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eclaims\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eby\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ean\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eemployee\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction of tax under section 192\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e12BBA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeclaration to be furnished by Specified Senior Citizen under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eclause (iii) of clause (b) of Explanation to section 194P\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e13\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication by a person for a certificate under section 197 and\/or\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e206C(9) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961, for no deduction\/collection of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax or deduction of tax at a lower rate\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid32\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication by a banking company for a certificate under section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e195(3) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961, for receipt of interest and other\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esums without deduction of tax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid35\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15CA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eInformation to be furnished for payments, chargeable to tax, to a\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003enon\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eresident not being a company, or to a foreign company\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15CB\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate of an accountant\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid41\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.338\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15CC\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement to be furnished by an authorised dealer in\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erespect of remittances\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15CD\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement to be furnished by a unit of an International\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFinancial Services Centre, as referred to in subsection (1A) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 80LA, in respect of remittances, made for the quarter of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e………….. of…………….(Financial Year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication by a person other than a banking company for a\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecertificate under section 195(3) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961, for\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ereceipt\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esums\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eother\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethan\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003einterest\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eand\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003edividends\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewithout\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction of tax of tax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15E\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid52\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication by a person for a certificate under section 195(2) and\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e195(7)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003edetermination\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eappropriate\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eproportion\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esum\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(other\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethan\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esalary)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epayable\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003enonresident, chargeable to tax in case of the recipient.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page51R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"endOfContent\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 28\" data-page-number=\"28\" role=\"region\" class=\"page\"\u003e\n\u003cdiv class=\"canvasWrapper\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxx\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15G\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeclaration under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esections (1) and (1A) of section 197A of the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961, to be made by an individual or a person (not\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ebeing a company or a firm) claiming certain receipts without\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction of tax of tax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15 H\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeclaration\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(1C)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e197A\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncometax Act, 1961, to be made by an individual who is of the age\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esixty\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efive\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eyears\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003emore\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eclaiming\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecertain\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ereceipts\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewithout\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction of tax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e15\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eI\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 15\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eI, 15J (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid11\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.359\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for Tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source on Salary\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for Tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid17\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16AA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eOmitted\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid20\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e16E\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 203 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededucted at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e22\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 22 and 24 (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid35\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e24G\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTDS\/TCS Book Adjustment Statement\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid38\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e24Q\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly Statement of deduction of tax under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (3) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 200 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e‐\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act in respect of salary for the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eended………….(June\/September\/\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDecember\/March)…\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(Financial Year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid41\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid44\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for furnishing accountant certificate under the first proviso\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of section 201 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26AS\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAnnual Return of deduction of tax under section 206 of Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961 in respect of all payments other than Salaries for the year\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eending 31st March,______\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid52\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm to be filed by the deductor, if he claims refund of sum paid\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder Chapter XVII\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eB of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid54\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26Q\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid55\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement of deduction of tax under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (3) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 200 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 in respect of all payments\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eother\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethan\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSalary\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eended\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eJune\/September\/December\/March\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(tick\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewhichever\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplicable)\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e…(year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page53R_mcid56\"\u003e\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 29\" data-page-number=\"29\" role=\"region\" class=\"page\"\u003e\n\u003cdiv class=\"canvasWrapper\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eContents\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxi\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eParticulars\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erequired\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto be\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003emaintained\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efurnishing quarterly\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ereturn under section 206A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QAA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ereturn\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e206A\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eended\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eJune\/September\/December\/March (tick whichever applicable) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe Financial Year _____\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QB\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eChallan\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecum\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003estatement of deduction of tax under section 194IA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid11\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.407\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QC\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eChallan\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecum\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003estatement of deduction of tax under section 194\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIB\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid14\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.409\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QD\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eChallan\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecum\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003estatement of deduction of tax under section 194M\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid17\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.411\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QE\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eChallan\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecum\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003estatement of deduction of tax under section 194S by\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003especified persons\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid20\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e26QF\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement of tax deposited in relation to transfer of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003evirtual digital asset under section 194S to be furnished by an\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eExchange\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eending……………\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eJune\/September\/\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDecember\/ March\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efurnishing\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003einformation\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewith\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003estatement\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction\/collection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eat\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esource\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(tick)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewhichever\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eis\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplicable) filed on computer media for the period (From……..\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto……….( dd\/mm\/yyyy)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for furnishing information with the statement of collection of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax at source filed on computer media for the period ending……….\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(dd\/mm\/yyyy)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27BA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for furnishing accountant certificate under first proviso to\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (6A) of section 206C of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid32\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeclaration under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1A) of section 206C of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 to be made by a buyer for obtaining goods without\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecollection of tax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid35\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 206C of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 for Tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecollected at source\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27E\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid41\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.427\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27EQ\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement of Tax Collection at Source under section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e206C\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eended\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eJune\/September\/December\/March\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(tick\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewhichever\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplicable)…(year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e27Q\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement of deduction of tax under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (3) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 200 of I.T. Act, 1961 in respect of payments other than\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSalary\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003emade\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003enon\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eresidents\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eended…….\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eJune\/September\/ December\/March ____(Financial year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e28\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNotice of demand under section 156 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor payment of advance tax under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (3) or sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (4)\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof section 210\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page62R_mcid50\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 30\" data-page-number=\"30\" role=\"region\" class=\"page\"\u003e\n\u003cdiv class=\"canvasWrapper\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxii\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e28A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIntimation to the Assessing Officer under section 210(5) regarding\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe notice of demand under section 156 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor payment of advance tax under section 210(3)\/210(4) of the Act\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e29B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReport\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e115JB\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecomputing the book profits of the company\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e29C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReport\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e115JC\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecomputing adjusted total income and minimum alternate tax of the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003elimited liability partnership\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid11\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e29D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication by a person under section 239A of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act,\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961 for refund of tax deducted\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e30\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid17\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e30A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of undertaking to be furnished under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 230 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid20\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e30B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eObjection Certificate for a person not domiciled in India under\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 230(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e30C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efurnishing\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003edetails\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e230(1A)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e31\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for a certificate under the first proviso to sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(1A) of section 230 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e33\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eClearance certificate under the first proviso to sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1A) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 230 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid32\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 34A, 34B and 34BA (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid35\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.460\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34BB\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eExercise\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eoption\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewithdraw\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epending\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplication\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esubsection (1) of section 245M of the income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34BC\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication to the Dispute Resolution Committee\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid41\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.462\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application for obtaining an advance ruling under section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e245Q(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application by a resident applicant seeking advance ruling\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder section 245Q(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 in relation to a\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etransaction undertaken or proposed to be undertaken by him with\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ea non\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eresident\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34DA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application by a resident applicant referred to in section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e245N(b)(iia) seeking advance ruling under section 245Q(1) of the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 in relation to a transaction undertaken or\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eproposed to be undertaken by him.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34E\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid52\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplication by a\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eperson falling\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ewithin such class\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eor\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecategory of persons as notified by Central Government in exercise\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof powers conferred for obtaining and advance rulling u\/s 245Q(1)\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid54\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34EA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid55\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application for obtaining an advance ruling under section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e245Q(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page64R_mcid56\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 31\" data-page-number=\"31\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eContents\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxiii\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e34F\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application for giving effect to the terms of any agreement\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder clause (h) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (2) of section 295 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e35\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppeal to the Commissioner of Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax (Appeals)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid8\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e36\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of appeal to the Appellate Tribunal\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid11\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e36A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ememorandum\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecross\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eobjections\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppellate\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTribunal 490\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e37\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 37, 37EE, 37F, 37G, 37H, 37I (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid17\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e38\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eRegister\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eincome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epractitioners\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003emaintained\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eby\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eChief\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCommissioner or Commissioner of Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid20\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e39\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application for registration as authorised income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epractitioner\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e40\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate of registration\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid26\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e40A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of nomination\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e40B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for modifying nomination\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid32\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e40C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for recognition\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid35\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e41\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003emaintaining accounts of\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esubscribers to a\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003erecognised\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eprovident fund\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e42\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppeal against refusal to recognise or withdrawal of recognition\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efrom a provident fund\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid41\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e43\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppeal against refusal to approve or withdrawal of approval from\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ea superannuation fund\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e44\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppeal against refusal to approve or withdrawal of approval from\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ea gratuity fund\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e45\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eWarrant of authorisation under section 132 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act,\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961, and rule 112(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e45A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid52\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eWarrant of authorisation under the proviso to sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 132 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid54\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e45B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid55\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eWarrant of authorisation under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1A) of section 132 of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid56\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid57\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e45C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid58\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eWarrant of authorisation under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of section 132A of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid59\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid60\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e45D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid61\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eInformation to be furnished to the income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax authority under\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 133B of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid62\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid63\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e46\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid64\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for information under clause (b) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 138 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid65\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid66\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e47\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid67\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for furnishing information under clause (b) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1)\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof section 138 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid68\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid69\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e48\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid70\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm for intimating non\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eavailability of information under clause\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e(b) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of section 138 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page66R_mcid71\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 32\" data-page-number=\"32\" role=\"region\" class=\"page\"\u003e\n\u003cdiv class=\"canvasWrapper\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxiv\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eRefusal to supply information under clause (b) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 138 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for allotment of Permanent Account Number under\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 139A of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49AA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAllotment\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePermanent\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAccount\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNumber\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIndividuals not\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ebeing a Citizen\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIndia\/Entities\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eincorporated\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eoutside India\/ Unincorporated entities formed outside India\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid11\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapplication\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eallotment\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeduction\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAccount\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNumber under section 203A and Tax Collection Account Number\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder section 206CA of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49BA\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eQuarterly statement to be furnished by specified fund in respect of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ea\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003enon\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eresident\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ereferred\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto in rule\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e114AAB\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003equarter\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e………… of ….. (Financial Year)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid17\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAnnual Statement under section 285 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid20\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e49D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eInformation and documents to be furnished by an Indian concern\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder section 285A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e52A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement to be furnished to the Assessing Officer under section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e285B of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961, in respect of production of a\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecinematograph film\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e54\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 54, 55, 56, 56A, 56AA (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid29\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e56A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 56B, 56BA, 56C, 56CA, 56D, 56E, 56F, 56FF (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e56F\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReport under section 10AA of the Income\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid35\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e2.556\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e56FF\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eParticulars to be furnished under clause (b) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1B) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 10A of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e56G\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 56G and 56H (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid41\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e57\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate under section 222 or 223 of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid44\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e58A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 58A and 58B (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e58C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReport to be submitted under clause (ii) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (4) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e35AC\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct,\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCommittee by an approved association or institution\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e58D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid52\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReport to be submitted by a public sector company, local authority\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eor an approved association or institution under clause (ii) of sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (5) of section 35AC of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961 to the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational Committee on a notified eligible project or scheme\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid54\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e59\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid55\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eapproval\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eissue\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epublic\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecompanies\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 88(2)(xvi) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid56\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid57\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e59A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid58\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for approval of mutual funds investing in the eligible\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eissue\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003epublic\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ecompanies\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e88(2)(xvii)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ethe\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncometax Act\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page68R_mcid59\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 33\" data-page-number=\"33\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eContents\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxv\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e60\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of declaration to be filed by a person who does not have\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eeither a permanent account number or General Index Register\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNumber and who makes payment in cash in respect of transaction\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003especified in clauses (a) to (h) of rule 114B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e61\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of declaration to be filed by a person who has agricultural\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eincome and is not in receipt of any other income chargeable to\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eincome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax in respect of transactions specified in clauses (a) to (h)\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof rule 114B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e61A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSpecified\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFinancial\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTransactions\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e285BA(1) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid11\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e61B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of Reportable Account under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) section\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e285BA of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid15\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e62\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid16\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCertificate from the principal officer of the amalgamated company\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eand duly verified by an accountant regarding achievement of the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eprescribed level of production and continuance of such level of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eproduction in subsequent years\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid17\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e63\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid19\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForms 63, 63A and 63AA (Omitted)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid22\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income paid or credited by Venture Capital Company\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eor Venture Capital Fund to be furnished under section 115U of the\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64A\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid25\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income distributed by a business trust to be furnished\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eunder section 115UA of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64B\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid28\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income distributed by a business trust to be provided\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eto the unit holder under section 115UA of the Incometax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64C\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid31\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income distributed by an investment fund to be\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eprovided to the unit holder under section 115UB of the Income tax\u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid32\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64D\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid34\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income paid or credited by investment fund to be\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efurnished under section 115UB of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid35\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64E\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid37\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income paid or credited by a securitisation trust to be\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003efurnished under section 115TCA of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e64F\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid40\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income distributed by a securitisation trust to be\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eprovided to the investor under section 115TCA of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid41\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e65\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid43\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for exercising\/renewing option for the tonnage tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003escheme under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of section 115VP or sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (1) of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 115VR of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e66\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid46\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAudit Report under clause (ii) of section 115VW of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax\u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAct, 1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e67\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid49\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eStatement of income from a country or specified territory outside\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIndia and Foreign Tax Credit\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page70R_mcid50\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 34\" data-page-number=\"34\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxvi\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm No.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid1\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid2\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePages\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid3\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e68\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid4\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eForm of application under section 270AA(2) of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act,\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e1961\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid5\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e69\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid7\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication for recomputation of income under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (18) of\u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection 155\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid9\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e70\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid10\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIntimation to the Assessing Officer of the payment of tax on\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eincome recomputed under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (18) of section 155\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid11\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e71\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid13\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eApplication under sub\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003esection (20) of section 155 for credit of tax\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ededuction at source (TDS)\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid16\"\u003e\u003cbr role=\"presentation\"\u003e\u003cstrong\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDIVISION III\u003c\/span\u003e \u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e \u003cspan role=\"presentation\" dir=\"ltr\"\u003eALLIED RULES \u0026amp; SCHEMES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid17\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid18\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid19\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAllied Rules\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid20\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePage\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid21\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax (Certificate Proceedings) Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid22\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid23\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Income Tax Appellate Tribunal Rules, 1963\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid24\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid25\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational Savings Certificates (VIII Issue) Rules, 1989\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid26\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid27\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational Savings Scheme Rules, 1992\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid28\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid29\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAuthority for Advance Rulings (Procedure) Rules, 1996\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid31\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Settlement Commission (Procedure) Rules, 1997\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid32\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid33\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSecurities Transaction Tax Rules, 2004\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid34\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid35\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Welfare Fund Rules, 2007\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid36\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid37\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax (Dispute Resolution Panel) Rules, 2009\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid38\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid39\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Ombudsman Guidelines 2010\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid40\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid41\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational Savings Certificates (IX\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIssue) Rules, 2011\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid42\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid43\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSukanya Samriddhi Account Rules, 2016\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid44\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid45\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eEqualisation Levy Rules, 2016\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid46\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid47\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eBank Term Deposit Scheme, 2006\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid48\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid49\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCapital Gains Accounts Scheme, 1988\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid50\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid51\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCentralised Processing of Returns Scheme, 2011\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid53\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCentralised Processing of Statements of Tax Deducted at Source Scheme, 2013\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid54\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid55\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCommodities Transaction Tax Rules, 2013\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid56\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid57\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCentralised Verification Scheme, 2019\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid59\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeposit Scheme for Retiring Employees of Public Sector Companies, 1991\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid60\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid61\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDeposit Scheme for Retiring Government Employees, 1989\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid62\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid63\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDirection that the Provisions of the Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Act relating to Processing of\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReturns shall or shall not apply with such exceptions, modifications and\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eadaptations as provided in the Centralised Processing of Returns Scheme, 2011\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid64\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid65\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Prohibition of Benami Property Transactions Rules, 2016\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page72R_mcid66\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 35\" data-page-number=\"35\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eContents\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxvii\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAllied Rules\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid1\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePage\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid2\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eElectoral Trusts Scheme, 2013\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid3\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid4\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eElectronic Filing of Returns of Tax Collected at Source Scheme, 2005\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid5\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eElectronic Furnishing of Return of Income Scheme, 2007\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid7\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eEmployees’ Stock Option Plan or Scheme\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid9\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid10\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eEquity Linked Savings Scheme, 2005\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid11\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid12\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFurnishing of Return of Income on Internet Scheme, 2004\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid13\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid14\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIndustrial Park Scheme, 2008\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid15\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid16\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIssue of Foreign Currency Convertible Bonds and Ordinary Shares (Through\u003c\/span\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDepository Receipt Mechanism) Scheme, 1993\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid17\"\u003e\u003cbr role=\"presentation\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid18\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIssue of Foreign Currency Exchangeable Bonds Scheme, 2008\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid20\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eRajiv Gandhi Equity Savings Scheme, 2012\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid21\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid22\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eRajiv Gandhi Equity Savings Scheme, 2013\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid23\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid24\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eReverse Mortgage Scheme, 2008\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid25\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid26\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eScheme for Bulk Filing of Returns by Salaried Employees, 2002\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid27\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid28\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eScheme for Filing of Returns by Salaried Employees through Employer, 2004\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid29\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid30\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eScheme for Furnishing of Paper Returns of Tax Collected at Source, 2005\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid31\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid32\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eScheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid34\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eScheme to Develop, Operate and Maintain Special Economic Zones\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid36\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSecurities Lending Scheme, 1997\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid37\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid38\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSite Restoration Fund Scheme, 1999\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid39\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid40\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSoftware Technology Parks Scheme\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid41\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid42\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSovereign Gold Bonds Scheme, 2015\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid43\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid44\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTax Return Preparer Scheme, 2006\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid45\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid46\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFaceless Assessment Scheme, 2019\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid47\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid48\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFaceless Appeal Scheme, 2020\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid49\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid50\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFaceless Penalty Scheme, 2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid51\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid52\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eNational Pension Scheme Tier II\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eTax Saver Scheme, 2020\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid54\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Direct Tax Vivad Se Vishwas Rules, 2020\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid55\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid56\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eSettlement Scheme, 2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid57\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid58\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eVerification Scheme, 2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid59\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid60\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eThe Faceless Appeal Scheme, 2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid61\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid62\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eRelaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid63\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid64\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAdvance Rulings Scheme, 2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid65\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid66\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFaceless Jurisdiction of Income\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Authorities Scheme, 2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid67\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e3.\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid68\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAssessment of Income Escaping Assessment Scheme, 2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page74R_mcid69\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv data-loaded=\"true\" aria-label=\"Page 36\" data-page-number=\"36\" role=\"region\" class=\"page\"\u003e\n\u003cdiv data-main-rotation=\"0\" class=\"textLayer\"\u003e\n\u003cstrong\u003e\u003cspan class=\"markedContent\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eIncome\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003etax Rules, 1962\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan class=\"markedContent\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003exxxviii\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid0\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAllied Rules\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid1\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ePage\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"undefined\"\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid2\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eFaceless Inquiry or Valuation Scheme, 2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid3\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid4\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDispute Resolution Scheme, 2022\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid5\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid6\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eCentralised Processing of Equalisation Levy Statement Scheme, 2023\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid7\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid8\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003ee\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003e–\u003c\/span\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eAppeals Scheme, 2023\u003c\/span\u003e\u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid9\"\u003e \u003c\/span\u003e\u003cspan class=\"markedContent\" id=\"page76R_mcid10\"\u003e\u003cbr role=\"presentation\"\u003e\u003cspan role=\"presentation\" dir=\"ltr\"\u003eDirect Tax Vivad se Vishwas Rules, 20\u003c\/span\u003e\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503309230289,"sku":"","price":1995.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/income-tax-rules.jpg_1.jpg?v=1777112422"},{"product_id":"practical-guide-on-tds-and-tcs","title":"Practical Guide on TDS and TCS","description":"\u003ch2 data-start=\"641\" data-end=\"694\"\u003e\u003cstrong data-start=\"644\" data-end=\"692\"\u003eYour Ultimate Guide to TDS \u0026amp; TCS Compliance\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp data-start=\"696\" data-end=\"897\" class=\"\"\u003e\u003cstrong data-start=\"696\" data-end=\"761\"\u003eStruggling with TDS \u0026amp; TCS deductions, returns, or compliance?\u003c\/strong\u003e This book simplifies complex tax provisions and ensures \u003cstrong data-start=\"818\" data-end=\"847\"\u003eerror-free tax management\u003c\/strong\u003e for professionals, businesses, and accountants.\u003c\/p\u003e\n\u003cp data-start=\"899\" data-end=\"1129\" class=\"\"\u003e🔹 \u003cstrong data-start=\"902\" data-end=\"959\"\u003eStep-by-step TDS \u0026amp; TCS deduction \u0026amp; collection process\u003c\/strong\u003e\u003cbr data-start=\"959\" data-end=\"962\"\u003e🔹 \u003cstrong data-start=\"965\" data-end=\"1010\"\u003eUpdated provisions as per latest tax laws\u003c\/strong\u003e\u003cbr data-start=\"1010\" data-end=\"1013\"\u003e🔹 \u003cstrong data-start=\"1016\" data-end=\"1066\"\u003ePractical case studies \u0026amp; compliance checklists\u003c\/strong\u003e\u003cbr data-start=\"1066\" data-end=\"1069\"\u003e🔹 \u003cstrong data-start=\"1072\" data-end=\"1127\"\u003eAvoid penalties \u0026amp; legal issues with expert guidance\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1131\" data-end=\"1182\"\u003e\u003cstrong data-start=\"1134\" data-end=\"1166\"\u003eGet 25% OFF + Free Delivery\u003c\/strong\u003e Order Now\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503309656273,"sku":"","price":1124.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/tds_jpg.jpg?v=1774681979"},{"product_id":"personal-income-tax","title":"Personal Income Tax As Amended by The Finance Act, 2025","description":"\u003ch3\u003e\u003cspan style=\"color: rgb(209, 21, 21);\"\u003eAbout Personal INCOME TAX ACT\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003ePersonal INCOME TAX As Amended by The Finance  Act, 2025\u003c\/strong\u003e\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503309689041,"sku":"","price":466.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/personal-income-tax-incometax-finance-shopscan.jpg?v=1743425537"},{"product_id":"know-when-to-say-no-to-cash-transactions","title":"Know When to Say No to Cash Transactions","description":"\u003cdiv\u003e\n\u003cul\u003e\n\u003cli\u003eChapter 1\u003cspan\u003e \u003c\/span\u003eIntroduction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 2\u003cspan\u003e \u003c\/span\u003eRestrictions on Expenditure (Capital \u0026amp; Revenue)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 3\u003cspan\u003e \u003c\/span\u003eIncentives to Encourage Cashless Business Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 4\u003cspan\u003e \u003c\/span\u003eRestrictions on Loans, Deposits \u0026amp; Advances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 5\u003cspan\u003e \u003c\/span\u003eRestrictions on Cash Transactions in Real Estate\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 6\u003cspan\u003e \u003c\/span\u003eDisallowance of Income Tax Deductions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 7\u003cspan\u003e \u003c\/span\u003eRestrictions on Cash Transactions of `2 Lakhs or more\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 8\u003cspan\u003e \u003c\/span\u003eIssues Arising on Account of Cash Deposited in bank - Demonetisation or Otherwise\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 9\u003cspan\u003e \u003c\/span\u003eConcept of 'on money' during Search and Surveys\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 10\u003cspan\u003e \u003c\/span\u003eProvisions of section 269SU\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 11\u003cspan\u003e \u003c\/span\u003eTax Deducted at Source Provisions on Cash Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 12\u003cspan\u003e \u003c\/span\u003eCash Transactions in Agriculture Sector\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 13\u003cspan\u003e \u003c\/span\u003eCash Restrictions on Charitable Trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 14\u003cspan\u003e \u003c\/span\u003eHigh Value Cash Transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003eChapter 15\u003cspan\u003e \u003c\/span\u003eMiscellaneous\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309820113,"sku":"","price":481.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/cash-transaction-mockup_jpg.jpg?v=1777028396"},{"product_id":"hindu-undivided-family-formation-management-taxation","title":"Hindu Undivided Family (Formation, Management \u0026 Taxation)","description":"\u003ch2\u003eAbout Hindu Undivided Family (Formation, Management \u0026amp; Taxation)\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e\u003cspan\u003e       Who is Hindu?\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Hindu Undivided Family (Concept and Creation)\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Coparcener\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Karta\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e       HUF and\u003cspan\u003e \u003c\/span\u003eProperty\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Partition\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e       \u003cstrong\u003eFamily Arrangement                                                              \u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e       HUF and Business\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e       Residential Status of HUF and\u003cspan\u003e \u003c\/span\u003eTaxability\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e     HUF and Taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e     Assessment of Hindu Undivided Family\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e     Tax Deduction at Source\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e     Hindu Succession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e     Hindu Marriages\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e     Adoption and Maintenance\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e     Minority and Guardianship\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e    \u003cspan\u003e \u003c\/span\u003eFrequently Asked Questions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppendix 1\u003c\/strong\u003e    Rates of Tax\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppendix 2 \u003c\/strong\u003e   Return Forms with ITR V\/Acknowledgment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-2   \u003c\/strong\u003e     For Individuals and HUFs not having income from profits and gains of business or profession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-3   \u003c\/strong\u003e     For individuals and HUFs having income from profits and gains of business or profession\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-4  \u003c\/strong\u003e      SUGAM: For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs. 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eITR-V  \u003c\/strong\u003e     Where the data of the Return of Income in Forms ITR-2, ITR-3, SUGAM (ITR-4) filed but NOT verified electronically\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcknowledgement   \u003c\/strong\u003e   Where the data of the Return of Income in Form ITR-2, ITR-3, SUGAM (ITR-4) filed and verified\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309885649,"sku":"","price":1062.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/hindu-mockup_jpg_14bb8eed-93f4-47f5-9afb-5fb42c72d2d9.jpg?v=1777027058"},{"product_id":"guide-to-deeds-documentation-in-2-vols-free-ebook-access","title":"Guide to DEEDS \u0026 Documentation (in 2 vols.)","description":"\u003ch2\u003e\u003cspan\u003eAbout Guide to DEEDS \u0026amp; Documentation (in 2 vols.)\u003c\/span\u003e\u003c\/h2\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \n\u003ch2\u003e\u003cstrong\u003eVolume 1\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e      Introduction\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e      Construction\/Interpretation of deeds and documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e      Acknowledgment\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e      Adoption\u003c\/h3\u003e\n\u003ch3\u003e[Advertisements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Affidavits\u003c\/h3\u003e\n\u003ch3\u003e[Agency (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Agreements\u003c\/h3\u003e\n\u003ch3\u003eA.  Advertisement Agreements\u003c\/h3\u003e\n\u003ch3\u003eB.   Agency Agreements\u003c\/h3\u003e\n\u003ch3\u003eC.  Apprenticeship Agreements\u003c\/h3\u003e\n\u003ch3\u003eD.  Auction Agreements\u003c\/h3\u003e\n\u003ch3\u003eE.   Brokerage and Underwriting Agreements\u003c\/h3\u003e\n\u003ch3\u003eF.   Building and Engineering Agreements\u003c\/h3\u003e\n\u003ch3\u003eG.  Confidentiality Agreements\u003c\/h3\u003e\n\u003ch3\u003eH.  Contractual Agreements\u003c\/h3\u003e\n\u003ch3\u003eI.    Labour Agreements\u003c\/h3\u003e\n\u003ch3\u003eJ.    Employment Contracts\u003c\/h3\u003e\n\u003ch3\u003eK.  Commercial Agreements\u003c\/h3\u003e\n\u003ch3\u003eL.   Electronic Contract\u003c\/h3\u003e\n\u003ch3\u003e[Amalgamation (\u003cem\u003eSee under Chapter 12: Company Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Apprenticeship agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 7      \u003c\/strong\u003eArbitration\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 8      \u003c\/strong\u003eAssignment\u003c\/h3\u003e\n\u003ch3\u003e[Auction (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 9      \u003c\/strong\u003eBanking Forms, Documents and Negotiable Instruments\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 10    \u003c\/strong\u003eBonds and Indemnities\u003c\/h3\u003e\n\u003ch3\u003e[Brokerage and underwriting agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Building and Engineering agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 11    \u003c\/strong\u003eCompany Forms and Documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 12    \u003c\/strong\u003eCompany Restructuring (Merger, Amalgama-tion, Joint Venture) and Insider Trading\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 13    \u003c\/strong\u003eComposition, Compromise and Family Settlements\u003c\/h3\u003e\n\u003ch3\u003e[Confidentiality Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 14    \u003c\/strong\u003eConsumer Protection\u003c\/h3\u003e\n\u003ch3\u003e[Contractual Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Copyright Agreements (\u003cem\u003eSee under Chapter 26: \u003c\/em\u003e\u003cem\u003eIntellectual Property Rights\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 15    \u003c\/strong\u003eDivorce and Maintenance\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 16    \u003c\/strong\u003eDomestic\u003cbr\u003eViolence\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 17    \u003c\/strong\u003eEasements\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 18    \u003c\/strong\u003eExchange\u003c\/h3\u003e\n\u003ch3\u003e[Family Settlement (\u003cem\u003eSee under Chapter 13: Composition, Compromise and Family Settlements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 19    \u003c\/strong\u003eForeign Collaboration and Joint Venture Agreements\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 20    \u003c\/strong\u003eFranchising\u003c\/h3\u003e\n\u003ch3\u003e\u003cstrong\u003eVolume 2\u003c\/strong\u003e\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 21    \u003c\/strong\u003eGift\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 22    \u003c\/strong\u003eGuarantees\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 23    \u003c\/strong\u003eHire-purchase Agreements\u003c\/h3\u003e\n\u003ch3\u003e[Hypothecation (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 24    \u003c\/strong\u003eInformation Technology\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 25    \u003c\/strong\u003eInfrastructure Development and Financing\u003c\/h3\u003e\n\u003ch3\u003e[Indemnity (\u003cem\u003eSee under Chapter 10: \u003c\/em\u003e\u003cem\u003eBonds and Indemnities\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Insider Trading (\u003cem\u003eSee under Chapter 12: Company Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 26    \u003c\/strong\u003eIntellectual Property Rights\u003c\/h3\u003e\n\u003ch3\u003e[Joint Ventures (\u003cem\u003eSee under Chapter 11: \u003c\/em\u003e\u003cem\u003eCompany Forms and Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Labour Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 27    \u003c\/strong\u003eLease and License\u003c\/h3\u003e\n\u003ch3\u003e[Maintenance (\u003cem\u003eSee under Chapter 15: \u003c\/em\u003e\u003cem\u003eDivorce and Maintenance\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 28    \u003c\/strong\u003eMemorandum of Understanding\u003c\/h3\u003e\n\u003ch3\u003e[Miscellaneous Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 29    \u003c\/strong\u003eMortgage, Pledge, Hypothecation and other Security Documents\u003c\/h3\u003e\n\u003ch3\u003e[Negotiable Instruments (\u003cem\u003eSee under Chapter 9: Banking Forms, Documents and Negotiable Instruments\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 30    \u003c\/strong\u003eNotices\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 31    \u003c\/strong\u003ePartition\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 32    \u003c\/strong\u003ePartnership\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 33    \u003c\/strong\u003ePartnership with Limited Liability\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 34    \u003c\/strong\u003ePower of attorney\u003c\/h3\u003e\n\u003ch3\u003e[Property Transactions Documents (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Security Documents (\u003cem\u003eSee under Chapter 29: Mortgage, Pledge, Hypothecation and other Security Documents\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e[Service Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 35    \u003c\/strong\u003eSexual Harassment of Women at Workplace (Prevention, Prohibition \u0026amp; Redressal)\u003c\/h3\u003e\n\u003ch3\u003e[Supply Commercial Agreements (\u003cem\u003eSee under Chapter 6: Agreements\u003c\/em\u003e)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 36    \u003c\/strong\u003eRailway Claims\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 37    \u003c\/strong\u003eReal Estate Regulation and Development Act (RERA) — Purchase of property under\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 38    \u003c\/strong\u003eReceipt\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 39    \u003c\/strong\u003eRectification, Modification and Cancellation\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 40    \u003c\/strong\u003eRelease\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 41    \u003c\/strong\u003eRight to Information\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 42    \u003c\/strong\u003eSale of Immovable Property\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 43    \u003c\/strong\u003eSecuritisation\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 44    \u003c\/strong\u003eShipping Documents\u003c\/h3\u003e\n\u003ch3\u003e[Takeovers (\u003cem\u003eSee under Chapter 12: \u003c\/em\u003eCompany Restructuring (Merger, Amalgamation, Joint Venture) and Insider Trading)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 45    \u003c\/strong\u003eTransport Documents\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 46    \u003c\/strong\u003eTrusts, Wakfs, Societies and Non-profit making Companies\u003c\/h3\u003e\n\u003ch3\u003e[Wakfs (\u003cem\u003eSee under Chapter 46: \u003c\/em\u003eTrusts, Wakfs, Societies and Non-profit making Companies)]\u003c\/h3\u003e\n\u003ch3\u003e\n\u003cstrong\u003eChapter 47    \u003c\/strong\u003eWills\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503309983953,"sku":"","price":3497.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/DEEDS_and_Documentation_jpg.jpg?v=1775285447"},{"product_id":"income-tax-mini-ready-reckoner","title":"Income Tax Mini Ready Reckoner","description":"\u003cp\u003eCONTENTS AT A GLANCE\u003cbr\u003eDIVISION 1\u003cbr\u003eCompact Referencer\u003c\/p\u003e\n\u003cp\u003eCR-1 Amendments brought in the Income-Tax Act, 2026 by the Finance Act,\u003cbr\u003e2026 ............................................................................................................................1\u003cbr\u003eCR-2 Rates of Taxation......................................................................................................47\u003cbr\u003eCR-3 Direct Tax Rates for Last Ten Assessment Years .....................................................67\u003cbr\u003eCR-4 Cost Inflation Index \u0026amp; Exemptions Available in Computation of Capital\u003cbr\u003eGain ..........................................................................................................................82\u003cbr\u003eCR-5 TDS \u0026amp; TCS at a glance.............................................................................................86\u003cbr\u003eCR-6 Time Limit, Form \u0026amp; Fees for Filing an Appeal ......................................................101\u003cbr\u003eCR-7 Prescribed Audit Reports under the Income-tax Rules\/Act.....................................103\u003cbr\u003eCR-8 Prescribed Reports\/Certificates from an Accountant...............................................105\u003cbr\u003eCR-9 Gold \u0026amp; Silver Rates since 1-4-2001........................................................................107\u003cbr\u003eCR-10 Investment Planner .................................................................................................109\u003cbr\u003eCR-11 Repeal and Savings.................................................................................................129\u003c\/p\u003e\n\u003cp\u003eDIVISION 2\u003cbr\u003eIncome Tax\u003c\/p\u003e\n\u003cp\u003eChapter 1: Introduction\u003cbr\u003e1.1 Income Tax Law........................................................................................................137\u003cbr\u003e1.2 Scheme of Taxation ...................................................................................................140\u003cbr\u003e1.3 Important concepts.....................................................................................................140\u003cbr\u003e1.3-a Person [Section 2(77) (erstwhile section 2(31)].............................................140\u003cbr\u003e1.3-b Assessee [Section 2(11) (erstwhile Section 2(7) of ITA, 1961)].....................140\u003cbr\u003e1.3-c Definition of \"tax year\" [Sections 3 (erstwhile definition of \"Previous\u003cbr\u003eYear\" was given under Section 3)].................................................................141\u003cbr\u003e1.3-d Charge of income-tax. [Section 4 (erstwhile Section 4)]................................142\u003cbr\u003e1.3-e Total Income .................................................................................................143\u003cbr\u003e1.3-f Rounding off of amount of total income, or amount payable or\u003cbr\u003erefundable. [Section 516 (erstwhile Section 288A \u0026amp; 288B merged)].............146\u003cbr\u003e1.3-g How to compute tax liability on Total Income ..............................................147\u003cbr\u003eChapter 2: Scope of Total Income and Residential Status\u003cbr\u003e2.1 Scope of Total Income\/Incidence of tax. [Section 5 (erstwhile Section 5)]................148\u003cbr\u003e2.1-a In the case of Resident in India (resident and ordinarily resident in\u003cbr\u003ecase of individual or HUF) [Section 5(1)] .....................................................148\u003cbr\u003e2.1-b In the case of a Resident but not Ordinarily Resident in India (In the\u003cbr\u003ecase of individuals and HUF only) (including an individual who is\u003cbr\u003edeemed to be resident in India) [Section 5(1) (erstwhile Section 5(1)\u003cbr\u003eand its proviso)].............................................................................................148\u003cbr\u003e2.1-c In the case of Non-Resident [Section 5(2) (erstwhile Section 5(2))]..............149\u003cbr\u003e2.2 Need to determine Residential Status.........................................................................151\u003cbr\u003e2.3 Basic rules for determining residential status of an assessee......................................151\u003cbr\u003e2.4 Residence in India [Section 6 (erstwhile Section 6)]..................................................152\u003cbr\u003e2.5 Residential status of an individual .............................................................................152\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eviii Contents\u003cbr\u003e2.5-a Rules for determining the residential status of an individual [Section 6].......152\u003cbr\u003e2.5-b When an individual is said to be resident in India?........................................152\u003cbr\u003e2.5-c Citizen of India shall be deemed to be resident in India in certain cases\u003cbr\u003e[Section 6(7) (erstwhile Section 6(1A))]........................................................154\u003cbr\u003e2.5-d When is an individual said to be resident but not ordinarily resident in\u003cbr\u003eIndia? [Section 6(13) (erstwhile Section 6(6))]..............................................155\u003cbr\u003e2.5-e When an individual is said to be resident and ordinarily resident in\u003cbr\u003eIndia?.............................................................................................................156\u003cbr\u003e2.5-f When an individual is said to be non-resident in India [Section 2(72)\u003cbr\u003e(erstwhile Section 2(30))]..............................................................................156\u003cbr\u003e2.6 Residential Status of Hindu Undivided Family (HUF) [Section 6(9)]........................157\u003cbr\u003e2.6-a When is HUF is a resident in India? ..............................................................157\u003cbr\u003e2.6-b When is HUF a Non-Resident? .....................................................................158\u003cbr\u003e2.6-c When is HUF resident but not ordinarily resident in India? [Section\u003cbr\u003e6(13)(a)] ........................................................................................................158\u003cbr\u003e2.6-d When is HUF said to be a resident and ordinarily resident in India? .............158\u003cbr\u003e2.7 Residential Status of Firm, Association of Persons (AOP), Body of Individuals\u003cbr\u003e(BOI) [Section 6(9)] and of other persons (excepting companies) [Section\u003cbr\u003e6(11)].........................................................................................................................158\u003cbr\u003e2.7-a When is a Firm, other association of persons or every other person\u003cbr\u003eexcept company resident in India?................................................................159\u003cbr\u003e2.7-b When is a Firm, other association of persons or every other person\u003cbr\u003eexcept company Non-Resident in India? .......................................................159\u003cbr\u003e2.8 Residential Status of a Company ...............................................................................159\u003cbr\u003e2.8-a When a company is said to be resident in India [Section 6(10)]....................159\u003cbr\u003e2.8-b When a company is said to be non-resident in India......................................159\u003cbr\u003e2.9 Incomes received in India ..........................................................................................159\u003cbr\u003e2.10 Income deemed to be received and dividend deemed to be income in a tax\u003cbr\u003eyear. [Section 7 (erstwhile Section 7 and 8 merged)].................................................160\u003cbr\u003e2.11 Income on receipt of capital asset or stock-in-trade by specified person from\u003cbr\u003especified entity. [Section 8 (erstwhile Section 9B)]....................................................161\u003cbr\u003e2.12 Incomes which accrue or arise in India ......................................................................162\u003cbr\u003e2.13 Incomes deemed to accrue or arise in India [Section 9] [Erstwhile Section 9\u003cbr\u003eand 9A merged)..........................................................................................................162\u003cbr\u003e2.13-a Income referred to in sub-section (2) to (8) of section 9 to be deemed\u003cbr\u003eto accrue or arise in India. [Section 9(1)].......................................................163\u003cbr\u003e2.13-b Income accruing or accruing or arising, directly or indirectly, through\u003cbr\u003eor from (A) any asset or source of income in India; or any property in\u003cbr\u003eIndia; or (B) the transfer of a capital asset situated in India, to be\u003cbr\u003edeemed to accrue or arise in India or (C) any business connection in\u003cbr\u003eIndia; [Section 9(2)] (Erstwhile Section 9(1)(i) of ITA, 1961).......................163\u003cbr\u003e2.13-c Any income from salary (A) for services rendered in India; and (B)\u003cbr\u003epayable by the Government to an Indian citizen for services rendered\u003cbr\u003eoutside India [Section 9(3)] [Erstwhile Section 9(1)(ii) and (iii)] ..................167\u003cbr\u003e2.13-d Dividend paid by the company outside India. [Section 9(4)][Erstwhile\u003cbr\u003eSection 9(1)(iv)].............................................................................................168\u003cbr\u003e2.13-e Interest payable outside India [Section 9(5)] [Erstwhile Section\u003cbr\u003e9(1)(v)] ..........................................................................................................168\u003cbr\u003e2.13-f Royalty payable outside India [Section 9(6)] [Erstwhile Section\u003cbr\u003e9(1)(vi)].........................................................................................................169\u003cbr\u003e2.13-g Fee for technical services payable outside India [Section 9(7)]\u003cbr\u003e[Erstwhile Section 9(1)(vii)] ..........................................................................169\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents ix\u003c\/p\u003e\n\u003cp\u003e2.13-h Deemed accrual of gift made to Non-resident or not ordinarily\u003cbr\u003eresident. [Section 9(8)][Erstwhile Section 9(1)(viii)].....................................170\u003cbr\u003e2.14 Fund management activities not to constitute business connection in India\u003cbr\u003e[Section 9(12) (Erstwhile section 9A)].......................................................................170\u003cbr\u003eChapter 3: Incomes which do not Form Part of Total Income ........................................172\u003cbr\u003e3.1 Incomes not included in total income of any person. [Section 11(1) \u0026amp; (2)\u003cbr\u003e(erstwhile Section 10)]...............................................................................................172\u003cbr\u003e3.2 Incomes not included in total income of political parties and electoral trusts.\u003cbr\u003e[Section 12 (erstwhile Sections 13A \u0026amp; 13B merged)]................................................197\u003cbr\u003eChapter 4: Computation of Total Income [Sections 13 \u0026amp; 14]\u003cbr\u003e\u0026amp;\u003cbr\u003eIncome under the Head \"Salaries\" [Sections 15 to 19] ..................................201\u003cbr\u003e4.1 Heads of Income [Section 13 (erstwhile Section 14)] ................................................202\u003cbr\u003e4.2 Income not forming part of total income and expenditure in relation to such\u003cbr\u003eincome. [Section 14 (erstwhile Section 14A)] ............................................................202\u003cbr\u003e4.3 Basis of Charge [Section 15 (erstwhile Section 15)]..................................................203\u003cbr\u003e4.3-a Arrears of Salary ...........................................................................................204\u003cbr\u003e4.4 Meaning of Salary......................................................................................................204\u003cbr\u003eTreatment of various incomes to be included in gross salary\u003cbr\u003e4.5 Wages........................................................................................................................205\u003cbr\u003e4.6 Annuity......................................................................................................................205\u003cbr\u003e4.7 Retirement benefits....................................................................................................206\u003cbr\u003e4.8 Treatment of Bonus ...................................................................................................206\u003cbr\u003e4.9 Salary in lieu of notice period ....................................................................................206\u003cbr\u003e4.10 Fee and Commission..................................................................................................206\u003cbr\u003e4.11 Overtime Payments....................................................................................................206\u003c\/p\u003e\n\u003cp\u003eAllowances\u003c\/p\u003e\n\u003cp\u003e4.12 Meaning and Type of Allowances .............................................................................206\u003cbr\u003e4.13 Any special allowance from employer i.e., House Rent Allowance — Section\u003cbr\u003e11(1) read with Sl. No. 11 of Schedule III and Rule 279 (erstwhile Section\u003cbr\u003e10(13A) and Rule 2A) (exemption under this section shall be allowed only if\u003cbr\u003ethe employee opts to be taxed under old regime).......................................................207\u003cbr\u003e4.13-a Limits for the purposes of Schedule III (Table: Sl. No. 11) (Rule 279)\u003cbr\u003e(Erstwhile Rul 2A)........................................................................................207\u003cbr\u003e4.14 Any special allowance or benefit to the extent to which such expenses are\u003cbr\u003eactually incurred for that purpose [Section 11(1) read with Sl. No. 12 of\u003cbr\u003eSchedule III (erstwhile Section 10(14)(i))..................................................................209\u003cbr\u003e4.15 Any allowance granted to the employee to meet his personal expenses or to\u003cbr\u003eremunerate or compensate him for performing duties of a special nature.\u003cbr\u003e[Section 11(1) read with Sl. No. 13 of Schedule III] (erstwhile Section\u003cbr\u003e10(14)(ii)) ..................................................................................................................209\u003cbr\u003e4.16 Prescribed allowances for the purposes of Schedule III (Table: Sl No. 12 \u0026amp;\u003cbr\u003e13) (Rule 280) (Erstwhile Rule 2BB).........................................................................210\u003cbr\u003e4.16-a B. Allowances to meet personal expenses which are exempt to the extent of\u003cbr\u003eamount received or the limit specified, whichever is less [Following\u003cbr\u003eallowances (except given in Sl. No. 10), shall be exempt only if the employee\u003cbr\u003eopts to be taxed under old regime] [Rule 280(2) read with Schedule III (Table\u003cbr\u003eSl. No. 13)]. ...............................................................................................................211\u003cbr\u003e4.17 Allowances which are exempt in case of certain persons...........................................213\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003ex Contents\u003cbr\u003e4.18 Allowances which are fully taxable under both the regimes......................................214\u003c\/p\u003e\n\u003cp\u003ePerquisites\u003c\/p\u003e\n\u003cp\u003e4.19 Definition of \"Perquisite\" as per Section 17 (erstwhile Section 17(2)).......................214\u003c\/p\u003e\n\u003cp\u003eTaxability of Perquisites\u003c\/p\u003e\n\u003cp\u003e4.20 Perquisites which are taxable in the hands of all categories of employees.................217\u003cbr\u003e4.21 Perquisites which are taxable only in the case of specified employees ......................218\u003cbr\u003e4.21-a Who is a specified employee [Section 17(1)(c) (erstwhile Section\u003cbr\u003e17(2)(iii))] .....................................................................................................218\u003c\/p\u003e\n\u003cp\u003eValuation of Perquisites\u003c\/p\u003e\n\u003cp\u003e4.22 Rent free accommodation or accommodation provided at concessional rate\u003cbr\u003e[Rule 15]....................................................................................................................219\u003cbr\u003e4.23 Valuation of monetary obligation of the employee discharged by the employer\u003cbr\u003e[Section 17(1)(f)].......................................................................................................224\u003cbr\u003e4.24 Valuation of Life Insurance premium\/deferred annuity premium paid\/ payable\u003cbr\u003eby the employer [Section 17(1)(g)]............................................................................225\u003cbr\u003e4.25 Value of any specified security or sweat equity shares [Section 17(1)(d)].................226\u003cbr\u003e4.26 Contribution made by the employer in a recognised provident fund, in the\u003cbr\u003epension scheme referred to in section 124(1); and in an approved\u003cbr\u003esuperannuation fund exceeding ₹7,50,000 [Section 17(1)(h) (erstwhile Section\u003cbr\u003e17(2)(vii))].................................................................................................................228\u003cbr\u003e4.27 Annual Accretion to the balance at the credit of the fund or scheme referred to\u003cbr\u003ein section 17(1)(h) [Section 17(1)(i) (erstwhile Section 17(2)(viia))].........................228\u003cbr\u003e4.27-a Annual accretion referred to in in section 17(1)(i) of the Act. [Rule 16] .......228\u003cbr\u003e4.28 Any other benefit or amenity shall be taxable perquisites in the hands of all\u003cbr\u003eemployees [Section 17(1)(e) (erstwhile Section 17(2)(viii)) and rule 15(5)\u003cbr\u003e(Erstwhile Rule 3(7)] .................................................................................................229\u003cbr\u003ePerquisites taxable in the hands of specified employees\u003c\/p\u003e\n\u003cp\u003e4.29 Valuation of motor car\/other vehicles [Rule 15(3)(Erstwhile Rule 3(2)]....................235\u003cbr\u003e4.29-a Where more than one motor car is provided (Rule 15(3)(b)).........................239\u003cbr\u003e4.29-b Specific documents to be maintained for S. No. (1)(a) or S. Nos. (2)\u003cbr\u003eand (3) of the above table ..............................................................................239\u003cbr\u003e4.30 Provision by the employer of services of a sweeper, a gardener, a watchman or\u003cbr\u003epersonal attendant [Sl. No. 1 to Table III under Rule 15(4) (Erstwhile Rule\u003cbr\u003e3(3)]...........................................................................................................................240\u003cbr\u003e4.31 Value of benefit to the employee resulting from the supply of gas, electric\u003cbr\u003eenergy or water for household consumption [Sl. No. 2(a) and (b) to Table III\u003cbr\u003eunder Rule 15(4) (Erstwhile Rule 3(4))] ....................................................................240\u003cbr\u003e4.32 Valuation in respect of free or concessional educational facilities to any\u003cbr\u003emember of employees' household [Sl. No. 3(a), (b) and (c) to Table III under\u003cbr\u003eRule 15(4) (Erstwhile Rule 3(5)]................................................................................241\u003cbr\u003e4.33 Personal or Private journey at free or concessional rate given to the transport\u003cbr\u003eemployees and members of their household [Sl. No. 4 to Table III under Rule\u003cbr\u003e15(4) (Erstwhile Rule 3(6)]........................................................................................241\u003cbr\u003e4.34 Tax-free Perquisites (for all employees) ....................................................................242\u003cbr\u003e4.35 Treatment of medical facilities\/reimbursement [Section 17(2) (erstwhile\u003cbr\u003eProviso to Section 17(2))]..........................................................................................244\u003cbr\u003e4.35-a Prescribed diseases or ailments [Rule 18(3) (Erstwhile Rule 3A(2)]..............246\u003cbr\u003e4.36 Treatment of Leave Travel Concession (LTC) [Sl. No. 8 of Table under\u003cbr\u003eSchedule III (erstwhile Section 10(5) and Rule 278)] [Exemption available\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xi\u003cbr\u003eonly if the employee does not opt to be taxed under section 202 [Erstwhile\u003cbr\u003eSection 115BAC(1A)].................................................................................................247\u003cbr\u003e4.36-a Conditions for the purpose of Schedule III (Table: Sl. No. 8) [Rule 278\u003cbr\u003e(Erstwhile Rule 2B)]......................................................................................247\u003cbr\u003e4.36-b How many times can exemption be claimed?................................................248\u003cbr\u003e4.36-c Exemption available only in respect of two children (Rule 278(5) and\u003cbr\u003e(6)..................................................................................................................249\u003cbr\u003e4.37 Definition of “Profits in lieu of salary” [Section 18 (erstwhile Section 17(3))]..........249\u003c\/p\u003e\n\u003cp\u003eTreatment of retirement benefits\u003c\/p\u003e\n\u003cp\u003e4.38 Gratuity......................................................................................................................251\u003cbr\u003e4.39 Treatment of Pension .................................................................................................252\u003cbr\u003e4.40 Treatment of Leave Salary.........................................................................................252\u003cbr\u003e4.41 Retrenchment Compensation .....................................................................................252\u003cbr\u003e4.42 Compensation received on Voluntary Retirement......................................................253\u003cbr\u003e4.43 Deductions from salaries. [Section 19 (Erstwhile Sections 16 and exemption\u003cbr\u003ewhich was allowed under erstwhile sections 10(10), 10(10A), 10(10AA),\u003cbr\u003e10(10B) \u0026amp; 10(10C) now allowed as deduction after including the entire\u003cbr\u003eamount received in the meaning of salary)] ...............................................................253\u003cbr\u003e4.43-a Tax on employment [Sl. No. 1 of table under section 19 (erstwhile\u003cbr\u003esection 16(iii)]. ..............................................................................................253\u003cbr\u003e4.43-b Standard deduction [Sl. No. 2 of table under section 19 (erstwhile\u003cbr\u003esection 16(ia)]................................................................................................253\u003cbr\u003e4.43-c Deduction on account of gratuity received [Section 19(1)]............................253\u003cbr\u003e4.43-d Deduction on account of Commuted pension [Section 19(1)] .......................257\u003cbr\u003e4.43-e Retrenchment Compensation [Section 19(1) read with Sl. No. 10 \u0026amp; 11\u003cbr\u003eof Table under this section (erstwhile Section 10(10B))]...............................259\u003cbr\u003e4.43-f Compensation received on Voluntary Retirement [Section 19(1) read\u003cbr\u003ewith Sl. No. 12 of table under this section (erstwhile Section 10(10C))] .......261\u003cbr\u003e4.43-g Treatment of Leave Salary.............................................................................262\u003cbr\u003e4.44 Contribution by the employer to recognised provident fund ......................................265\u003cbr\u003e4.45 Interest credited to recognised provident fund ...........................................................265\u003cbr\u003e4.46 Amount comprised in the transferred balance............................................................265\u003cbr\u003e4.47 Treatment of Provident Fund .....................................................................................265\u003cbr\u003e4.47-a Kinds of Provident Funds..............................................................................266\u003cbr\u003e4.47-b Treatment of Provident Fund for Income-tax Purposes.................................267\u003cbr\u003e4.47-c Amount comprised in the transferred balance of Unrecognised\u003cbr\u003eProvident Fund (URPF) when it is converted into recognised provident\u003cbr\u003efund ...............................................................................................................269\u003cbr\u003e4.48 Relief when salary is paid in arrears or in advance, etc. [Section 157 (erstwhile\u003cbr\u003eSection 89)\/Rule 73 (Erstwhile Rule 21A] .................................................................270\u003cbr\u003e4.48-a Relief under section 157(1) when salary is paid in arrears or in advance,\u003cbr\u003egratuity, etc. [Rule 73 (Erstwhile Rule 21A and 21AA]..............................................270\u003cbr\u003e4.48-b Whether relief under Section 157(1) (Erstwhile section 89) is available for the\u003cbr\u003ecompensation under voluntary retirement scheme (Section 157(2) (Erstwhile\u003cbr\u003eProviso to Section 89)................................................................................................275\u003cbr\u003eChapter 5: Income under the Head \"Income from House Property\" [Sections 22\u003cbr\u003eto 25] ..................................................................................................................276\u003cbr\u003e5.1 Chargeability [Section 20 (erstwhile Section 22)]......................................................276\u003cbr\u003e5.1-a Which income is chargeable under the head “house property” [Section\u003cbr\u003e20(1)].............................................................................................................276\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exii Contents\u003cbr\u003e5.1-b Section 20(1) not to apply to such portions of the property which the\u003cbr\u003eassessee may occupy for his business or profession [Section 20(2)]..............276\u003cbr\u003e5.2 Basis of Charge..........................................................................................................276\u003cbr\u003e5.3 Essential conditions for taxing income under this head..............................................276\u003cbr\u003e5.4 Deemed ownership [Section 25 (erstwhile Section 27)].............................................277\u003cbr\u003e5.5 Income from letting out of a residential house to be taxed under the head\u003cbr\u003e“Income from house property” and not under the head “profits and gains of\u003cbr\u003ebusiness or professions” [Section 26(4) (erstwhile Explanation 3 to Section\u003cbr\u003e28)] ............................................................................................................................278\u003cbr\u003e5.5-a Exceptions to the rule that income from house property is taxable\u003cbr\u003eunder the head “Income from house property” ..............................................278\u003cbr\u003eDetermination of Annual Value\u003c\/p\u003e\n\u003cp\u003e5.6 What is Annual Value? ..............................................................................................279\u003cbr\u003e5.7 Determination of annual value. [Section 21 (erstwhile Section 23)] ..........................279\u003cbr\u003e5.8 Treatment of unrealised rent [Section 21(4) (erstwhile Explanation to section\u003cbr\u003e23(1))]........................................................................................................................283\u003cbr\u003e5.8-a Rule for unrealised rent [Rule 21 (erstwhile Rule 4)] ....................................283\u003cbr\u003e5.9 Deductions from income from house property which is let [Sections 22(1) \u0026amp;\u003cbr\u003e22(3) (erstwhile Section 24)]......................................................................................283\u003cbr\u003e5.9-a Interest attributable to the period prior to completion of construction\u003cbr\u003e[Section 22(1)(c) (erstwhile Explanation to section 24)]...............................284\u003cbr\u003e5.9-b Deduction of Interest payable outside India. [Section 22(6) (erstwhile\u003cbr\u003esection 25)]....................................................................................................284\u003cbr\u003e5.10 House property which is self-occupied for own residence or could not actually\u003cbr\u003ebe occupied due to any reason. [Section 21(6) (erstwhile section 23(2)] ...................284\u003cbr\u003e5.10-a Deduction in respect of self-occupied house where annual value is nil .........285\u003c\/p\u003e\n\u003cp\u003e5.11 Computation of income of house property which is partly let and partly self-\u003cbr\u003eoccupied.....................................................................................................................286\u003c\/p\u003e\n\u003cp\u003e5.12 Annual value of house property held as stock-in-trade and is not let wholly or\u003cbr\u003epartly at any time during the tax year [Section 21(5) (erstwhile Section 23(5))]........287\u003cbr\u003e5.13 Arrears of rent and unrealised rent received subsequently. [Section 23\u003cbr\u003e(erstwhile section 25A)].............................................................................................287\u003cbr\u003e5.14 Property owned by Co-owners [Section 24 (erstwhile Section 26)]...........................287\u003cbr\u003e5.15 Can Annual Value (Net Annual Value) be negative?.................................................288\u003cbr\u003e5.16 Can there be any loss under the head “income from house property”? ......................288\u003cbr\u003eChapter 6: Income under the Head \"Profits and Gains of Business or\u003cbr\u003eProfession\" [Sections 26 to 66].........................................................................289\u003cbr\u003e6.1 Income chadrgeable under the head \"Profits and gains of business or\u003cbr\u003eprofession\" [Section 26].............................................................................................290\u003cbr\u003e6.1-a General and specific provisions of chargeability of tax under section\u003cbr\u003e26(2)(a) to 26(2)(k) (erstwhile section 28(i) to section 28(vii)) .....................290\u003cbr\u003e6.1-b Speculative business to be distinct and separate from any other\u003cbr\u003ebusiness [Section 26(3) (erstwhile Explanation 2 to section 28)] ..................292\u003cbr\u003e6.2 Income from business or profession — how to be computed.....................................294\u003cbr\u003e6.3 Method of Accounting [Section 276 (erstwhile Section 145)]....................................294\u003cbr\u003e6.3-a Income Computation and Disclosure Standards ............................................295\u003cbr\u003e6.4 Expenses which are expressly allowed as a deduction [Sections 28 to 34,\u003cbr\u003eSections 44 to 49 and sections 51, 52 (erstwhile Sections 30 to 37)] .........................296\u003cbr\u003e6.5 Rent, rates, taxes, repairs and insurance [Section 28 (erstwhile Sections 30, 31\u003cbr\u003e\u0026amp; 38 merged)]............................................................................................................296\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xiii\u003c\/p\u003e\n\u003cp\u003e6.5-a Where the premises, machinery, plant or furniture is wholly or\u003cbr\u003eexclusively used for the purpose of business or profession [Section\u003cbr\u003e28(1)].............................................................................................................296\u003cbr\u003e6.5-b Where premises, building, machinery, plant or furniture is partly used\u003cbr\u003eor not wholly or exclusively used for the purpose of business or\u003cbr\u003eprofession [Section 28(2) (erstwhile section 38)] ..........................................297\u003cbr\u003e6.6 Deductions related to employee welfare. [Section 29 (erstwhile Sections\u003cbr\u003e36(1)(iv), (iva), (v), (va) with Explanation, 40A(7)(b) \u0026amp; 40A(9) merged].................297\u003cbr\u003e6.6-a Sum paid by way of contribution towards a recognised provident fund\u003cbr\u003eor an approved superannuation fund [Section 29(1)(a) (erstwhile\u003cbr\u003esection 36(1)(iv))]..........................................................................................297\u003cbr\u003e6.6-b Employer's contribution towards a pension scheme referred to in\u003cbr\u003esection 124 [Section 29(1(b) (erstwhile Section 36(1)(iva))].........................298\u003cbr\u003e6.6-c Employer's contribution to an approved gratuity fund or Provision\u003cbr\u003emade for the purpose of making contribution towards approved\u003cbr\u003egratuity fund or for the purpose of payment of any gratuity [Section\u003cbr\u003e29(1)(c) \u0026amp; (d)]...............................................................................................298\u003cbr\u003e6.6-d Sum received by the assessee from his employees as contribution to\u003cbr\u003ecertain funds, if credited to the account of the employee in the relevant\u003cbr\u003efunds by the due date [Section 29(1)(e) (erstwhile Section 36(1)(va))] .........299\u003cbr\u003e6.7 Deduction on certain premium [Section 30 (erstwhile Sections 36(1)(i), (ia),\u003cbr\u003e(ib) merged)]..............................................................................................................299\u003cbr\u003e6.8 Deduction for bad debt and provision for bad and doubtful debt [Section 31\u003cbr\u003e(erstwhile Sections 36(1)(vii), 36(1)(viia) \u0026amp; 36(2) merged)] .....................................300\u003cbr\u003e6.8-a Deduction for provision for bad and doubtful debts [Section 31(1)\u003cbr\u003e(erstwhile Section 36(1)(viia)].......................................................................300\u003cbr\u003e6.8-b Deduction for bad debts [Section 31(2)]........................................................301\u003cbr\u003e6.8-c Provision for bad and doubtful debts not eligible for deduction and deduction\u003cbr\u003efor amount of bad debt which was taken into computation of income as per\u003cbr\u003eICDS [Section 31(3) (erstwhile section 32(1)(ii))].....................................................302\u003cbr\u003e6.9 Other deductions [Section 32 (erstwhile Sections 36(1)(ii), (iii), (iiia), (viii)\u003cbr\u003eand Explanation, 36(1)(xii), (xvii), (xviii), 36(1)(ix, 36(1)(vi), 36(1)(xvi) \u0026amp;\u003cbr\u003e40A merged)].............................................................................................................302\u003cbr\u003e6.9-a Bonus or Commission to employees [Section 32(a) (erstwhile Section\u003cbr\u003e36(1)(ii))].......................................................................................................302\u003cbr\u003e6.9-b Interest on borrowed capital [Section 32(b) (erstwhile Section\u003cbr\u003e36(1)(iii))] .....................................................................................................302\u003cbr\u003e6.9-c Discount on issue of zero coupon bonds to be allowed as deduction on\u003cbr\u003epro rata basis [Section 32(d) (erstwhile Section 36(1)(iiia))].........................304\u003cbr\u003e6.9-d Marked to market loss or other expected loss to be allowed [Section\u003cbr\u003e32(h) (erstwhile Section 36(1)(xviii))] ...........................................................304\u003cbr\u003e6.9-e Securities Transactions Tax and Commodities Transactions Tax paid\u003cbr\u003eto be allowed as deduction [Section 32(k) (erstwhile Section Section\u003cbr\u003e36(1)(xv) \u0026amp; 36(1)(xvi) merged)] ...................................................................304\u003cbr\u003e6.10 Depreciation [Section 33 (erstwhile Section 32)].......................................................304\u003cbr\u003e6.10-a What is 'block of assets' [Section 2(17) (erstwhile section 2(11)]..................305\u003cbr\u003e6.10-b How to compute written down value of depreciable asset [Section 41\u003cbr\u003e(erstwhile Section 43(6)] ...............................................................................309\u003cbr\u003e6.10-c Relevance of actual cost and its computation [Section 39]...........................312\u003cbr\u003e6.10-d When is interest included\/not included in cost of the asset............................313\u003cbr\u003e6.10-e Notional Actual Cost [Section 39(4) (erstwhile Explanations to section\u003cbr\u003e43(1)].............................................................................................................314\u003cbr\u003e6.10-f Computation of depreciation .........................................................................318\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exiv Contents\u003cbr\u003e6.10-g Steps for computing depreciation ..................................................................318\u003cbr\u003e6.10-h Depreciation on asset in the tax year of acquisition if the asset is put to\u003cbr\u003euse for less than 180 days during that tax year [Section 33(4)]......................319\u003cbr\u003e6.10-i Cases where WDV of a block at the end of the year shall be reduced to\u003cbr\u003eNil and hence no depreciation shall be computed..........................................319\u003cbr\u003e6.10-j Is it mandatory to claim depreciation [Section 33(7)]....................................321\u003cbr\u003e6.11 Special provisions for depreciation in certain cases...................................................321\u003cbr\u003e6.11-a Depreciation for undertakings engaged in the generation or generation\u003cbr\u003eand distribution of power [Section 33(2) (erstwhile Section 32(1)(i))]..........321\u003cbr\u003e6.11-b Proportionate depreciation allowed in certain cases [Section 33(5)\u003cbr\u003e(erstwhile Sixth Proviso to section 32)].........................................................322\u003cbr\u003e6.11-c Depreciation on the super structure constructed on leased building...............323\u003cbr\u003e6.11-d How to claim depreciation when the asset is not exclusively used for\u003cbr\u003ethe purpose of business or profession [Section 33(3)(b) (erstwhile\u003cbr\u003eSection 38)] ...................................................................................................323\u003cbr\u003e6.11-e Additional deduction in respect of depreciation on new machinery or\u003cbr\u003eplant [Section 33(8) (erstwhile section 32(iia))] (Additional deduction\u003cbr\u003ein respect of depreciation is not available if tax is payable under the\u003cbr\u003enew regime, i.e., under section 199, 200, 201, 203, 204 read with\u003cbr\u003esection 205 and section 202 (erstwhile Section\u003cbr\u003e115BA\/115BAA\/115BAB\/ 115BAC\/115BAD\/ 115BAE))................................323\u003c\/p\u003e\n\u003cp\u003e6.12 Carry forward and set off of unabsorbed depreciation [Section 33(11)\u003cbr\u003e(erstwhile Section 32(2))]...........................................................................................325\u003cbr\u003e6.13 Amortisation of certain preliminary expenses [Section 44 (erstwhile Section\u003cbr\u003e35D)] .........................................................................................................................325\u003cbr\u003e6.14 Expenditure on Scientific Research [Section 45 (erstwhile Section 35)]....................327\u003cbr\u003e6.15 Deduction in respect of expenditure on specified business [Section 46\u003cbr\u003e(erstwhile Section 35AD)]..........................................................................................330\u003cbr\u003e6.16 Expenditure on agricultural extension project and skill development project.\u003cbr\u003e[Section 47 (erstwhile Sections 35CCC \u0026amp; 35CCD merged)].....................................331\u003cbr\u003e6.17 Tea Development Account, Coffee Development Account and Rubber\u003cbr\u003eDevelopment Account [Section 48 (erstwhile Section 33AB)]...................................331\u003cbr\u003e6.18 Site Restoration Fund [Section 49 (erstwhile Section 33ABA)]..................................331\u003cbr\u003e6.19 Amortisation of expenditure for prospecting certain minerals [Section 51\u003cbr\u003e(erstwhile Section 35E)].............................................................................................332\u003cbr\u003e6.19-a Deduction equal to 1\/10th of the expenditure referred to in section\u003cbr\u003e51(2) to be allowed in each of relevant tax year [Section 51(1)] ...................332\u003cbr\u003e6.19-b Amount of expenditure referred to in section 51(1) [Section 51(2)]..............332\u003cbr\u003e6.19-c Quantum of deduction [Section 51(5)] .........................................................332\u003cbr\u003e6.19-d Audit of Accounts [Section 51(7)].................................................................333\u003cbr\u003e6.20 Amortisation of expenditure for telecommunications services, amalgamation,\u003cbr\u003edemerger, scheme of voluntary retirement, etc. [Section 52 (erstwhile Sections\u003cbr\u003e35ABA, 35ABB, 35DD \u0026amp; 35DDA merged)]...............................................................333\u003cbr\u003e6.21 General conditions for allowable deductions. [Section 34 (erstwhile Section\u003cbr\u003e37)]............................................................................................................................333\u003cbr\u003e6.21-a Revenue expenditure other than specified in sections 28 to 33, 44 to\u003cbr\u003e49, 51 and 52 to be allowed as deduction [Section 34(1) (erstwhile\u003cbr\u003esection 37(1))] ...............................................................................................333\u003cbr\u003e6.21-b Expenditure incurred for purpose which is an offence or prohibited by\u003cbr\u003elaw and on the activities relating to CSR or on certain advertisements\u003cbr\u003enot to be allowed as deduction [Section 34(2) (erstwhile Explantaions\u003cbr\u003e1 \u0026amp; 2 to section 37(1) and section 37(2B))] ..................................................333\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xv\u003cbr\u003e6.21-c Interest on Delayed Payments to Micro and Small Enterprises not to\u003cbr\u003ebe allowed as deduction.................................................................................335\u003c\/p\u003e\n\u003cp\u003eExpenses not deductible\u003c\/p\u003e\n\u003cp\u003e6.22 Amounts not deductible in certain circumstances. [Section 35 (erstwhile\u003cbr\u003eSection 40)]................................................................................................................335\u003cbr\u003e6.22-a Tax paid not to be allowed as deduction [Section 35(a) (erstwhile\u003cbr\u003esection 40(a)(ii) and section 40(a)(v)] ...........................................................335\u003cbr\u003e6.22-b Sum paid or payable to a resident\/non-resident from which tax is\u003cbr\u003erequired to be deducted at source and payment to a provident or other\u003cbr\u003efund established for the benefit of employees not to be allowed as\u003cbr\u003ededuction in certain cases..............................................................................336\u003cbr\u003e6.22-c Salary payable outside India or to a non-resident [Section 35(c)\u003cbr\u003e(erstwhile Section 40(a)(iii))] ........................................................................338\u003cbr\u003e6.22-d Royalty, certain fee, charge, etc., in the case of State Government\u003cbr\u003eUndertakings [Section 35(d) (erstwhile Section 40(a)(iib))]..........................338\u003cbr\u003e6.22-e Certain expenditure incurred by a partnership firm (including LLP)\u003cbr\u003e[Section 35(e) (erstwhile Section 40(b))].......................................................338\u003cbr\u003e6.22-f Certain expenditure incurred by AOP\/BOI [Section 35(f) (erstwhile\u003cbr\u003eSection 40(ba))].............................................................................................338\u003cbr\u003e6.23 Expenses or payments not deductible in certain circumstances. [Section 36\u003cbr\u003e(erstwhile Section 40A)].............................................................................................338\u003cbr\u003e6.23-a Section 36(1) to have overriding effect relating to computation of\u003cbr\u003eincome under the head \"Profits and gains of business or profession\u003cbr\u003e[Section 36(1)]...............................................................................................338\u003cbr\u003e6.23-b Expenses or payments not deductible where such payments are made\u003cbr\u003eto relatives or close associates of the assessee [Section 36(2) (erstwhile\u003cbr\u003eSection 40A(2))] ............................................................................................339\u003cbr\u003e6.23-c Disallowance of 100% of expenditure if payment is made by any\u003cbr\u003emode other than specified banking or online mode[Section 36(4)\u003cbr\u003e(erstwhile Section 40A(3))]............................................................................339\u003cbr\u003e6.23-d Situation where payment is made in subsequent year although\u003cbr\u003ededuction for the expense was already allowed in any earlier year\u003cbr\u003e[Section 36(5) (erstwhile Section 40A(3A))]..................................................340\u003cbr\u003e6.23-e Threshold in case of payment made for plying, hiring or leasing goods\u003cbr\u003ecarriage..........................................................................................................340\u003cbr\u003e6.23-f Exceptions to section 36(4) and 36(5) [Section 36(7) and Rule 26\u003cbr\u003e(erstwhile proviso to 40A(3A) and Rule 6DD)]..............................................340\u003cbr\u003e6.23-g No person can enforce that payment exceeding ₹10,000\/35,000 should\u003cbr\u003ebe made in cash or in mode other than specified banking or online\u003cbr\u003emode [Section 36(8) (erstwhile Section 40A(4))]...........................................342\u003c\/p\u003e\n\u003cp\u003e6.24 Marked to market loss or other expected loss not to be allowed except\u003cbr\u003eprovided in section 32(h) (erstwhile section 36(1)(xviii)) [Section 36(9)\u003cbr\u003e(erstwhile Section 40A(13))]......................................................................................343\u003cbr\u003e6.25 Certain deductions allowed on actual payment basis only. [Section 37\u003cbr\u003e(erstwhile Section 43B)].............................................................................................343\u003cbr\u003e6.25-a Certain deduction to be allowed only in the tax year in which such\u003cbr\u003esums are actually paid [Section 37(1)]...........................................................343\u003cbr\u003e6.25-b Nature of sums payable and stiputlated time period in which the\u003cbr\u003eamount so payable is to be paid [Section 37(2) \u0026amp; section 37(3)]...................343\u003cbr\u003e6.26 Certain sums deemed as profits and gains of business or profession. [Section\u003cbr\u003e38 (erstwhile Section 41)]..........................................................................................344\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exvi Contents\u003cbr\u003eSpecial provisions under the head \"business and profession\"\u003cbr\u003e6.27 Special provision for computation of cost of acquisition of certain assets to\u003cbr\u003echeck tax avoidance in case of transfer [Section 40 (erstwhile Section 43C)]............348\u003cbr\u003e6.28 Full value of consideration for transfer of land and building or both (other than\u003cbr\u003ebeing a capital asset) in certain cases. [Section 53 (erstwhile Section 43CA)] ...........349\u003cbr\u003e6.28-a Stamp duty value to be deemed consideration in certain cases [Section\u003cbr\u003e53(1) (erstwhile Section 43CA(1))]................................................................349\u003cbr\u003e6.28-b Section 53(1) not to apply if the stamp duty value does not exceed\u003cbr\u003e110% of the consideration received or accured [Section 53(2)\u003cbr\u003e(erstwhile Proviso to section 43CA)].............................................................349\u003cbr\u003e6.28-c Stamp duty value on the date of agreement to be deemed consideration\u003cbr\u003e[Section 53(3) (erstwhile Section 43CA(3))]..................................................349\u003cbr\u003e6.28-d Provisions of section 43CA(3) to apply only if the consideration is\u003cbr\u003ereceived by by specified banking or online mode [Section 53(4)\u003cbr\u003e(erstwhile Section 43CA(4))].........................................................................350\u003cbr\u003e6.28-e Provisions of section 78(2) and (3) made applicable to section 53\u003cbr\u003e[Section 53(5) (erstwhile Section 43CA(2))]..................................................350\u003c\/p\u003e\n\u003cp\u003e6.29 Revenue recognition for construction and service contracts [Section 57\u003cbr\u003e(erstwhile Section 43CB)]..........................................................................................350\u003cbr\u003e6.29-a Profits and gains from construction contract or a contract for providing\u003cbr\u003eservices to be determined on the basis of percentage of completion\u003cbr\u003emethod [Section 57(1) (erstwhile Section 43CB(1))].....................................350\u003cbr\u003e6.29-b Profit and gain arising from contract for providing services in certain\u003cbr\u003ecases to be determined on the basis of project completion method or\u003cbr\u003estraight line method instead of percentage of completion method\u003cbr\u003e[Section 57(2)]...............................................................................................350\u003cbr\u003e6.29-c Treatment of retention money and incidental income in the nature of\u003cbr\u003einterest, dividends or capital gains [Section 57(3) (erstwhile Section\u003cbr\u003e43CB(2))] ......................................................................................................351\u003cbr\u003e6.30 Special provision for computing profits and gains of business or profession on\u003cbr\u003epresumptive basis in case of certain residents [Section 58 (erstwhile Sections\u003cbr\u003e44AD, 44ADA \u0026amp; 44AE merged)]...............................................................................351\u003cbr\u003e6.30-a Sections 26 to 54 to the extent contrary to section 58 not to apply in\u003cbr\u003ecertain cases [Section 58(1)]..........................................................................351\u003cbr\u003e6.30-b Manner of computation of Profits and gains of the specified business\u003cbr\u003eand the conditions to be satisfied thereof [Section 58(2)]..............................351\u003cbr\u003e6.31 Special provision for computation of income on presumptive basis in respect\u003cbr\u003eof certain business activities of certain non-residents [Section 61 (erstwhile\u003cbr\u003eSections 44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD merged)]..........................358\u003cbr\u003e6.31-a Sections 26 to 54 to the extent contrary to section 61 not to apply in\u003cbr\u003ecertain cases [Section 61(1)]..........................................................................359\u003cbr\u003e6.31-b Manner of computation of Profits and gains of the specified business\u003cbr\u003eand the conditions to be satisfied thereof [Section 61(2)]..............................359\u003cbr\u003e6.32 Maintenance of books of account [Section 62 (erstwhile Section 44AA)]..................364\u003cbr\u003e6.32-a Person carrying on specified profession or carrying on business or any\u003cbr\u003enon-specified profession to maintain books of account [Section 62(1)\u003cbr\u003e(erstwhile Section 44AA(1))] .........................................................................364\u003c\/p\u003e\n\u003cp\u003e6.32-b Conditions in respect of any persons carrying on, business; or non-\u003cbr\u003especified profession [Section 62(2)]..............................................................364\u003c\/p\u003e\n\u003cp\u003e6.32-c Maintenance of books of account under section 62. [Rule 46] ......................366\u003cbr\u003e6.33 Tax audit [Section 63 (erstwhile Section 44AB)] .......................................................368\u003cbr\u003e6.33-a Person carrying on business or profession fulfilling certain conditions\u003cbr\u003eto get his accounts audited [Section 63(1) (erstwhile Section 44AB)]............368\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xvii\u003cbr\u003e6.33-b Provisions of section 63 not to apply in certain cases [Section 63(2)] ...........369\u003cbr\u003e6.33-c Assessee to furnish the report of the audit by the specified date\u003cbr\u003e[Section 63(3)]...............................................................................................369\u003cbr\u003e6.33-d No separate tax audit is required if the accounts of the business or\u003cbr\u003eprofession are audited under any other law, but report of accountant to\u003cbr\u003ebe submitted [Section 63(4)] .........................................................................370\u003cbr\u003e6.33-e Report of audit of accounts to be furnished under section 63. [Rule 47\u003cbr\u003e(erstwhile Rule 6G)]......................................................................................370\u003cbr\u003eChapter 7: Income under the Head \"Capital Gains\" [Sections 67 to 91] ........................371\u003cbr\u003e7.1 Basis of Charge [Section 67(1) (erstwhile Section 45(1))].........................................371\u003c\/p\u003e\n\u003cp\u003e(A) There must be a capital asset\u003c\/p\u003e\n\u003cp\u003e7.2 Capital gain arises only when a capital asset is transferred. If the asset\u003cbr\u003etransferred is not a capital asset, it will not be covered under the head 'Capital\u003cbr\u003eGain'...........................................................................................................................371\u003cbr\u003e7.2-a What is a capital asset [Section 2(22) (erstwhile Section 2(14))]...................371\u003cbr\u003e7.2-b Types of capital assets...................................................................................373\u003cbr\u003e7.2-c Determination of the period of holding of an asset [Section 2(101)(c)\u003cbr\u003e(erstwhile Explanation 1(i) to section 2(42A))] .............................................373\u003cbr\u003e(B) Capital asset must have been transferred\u003c\/p\u003e\n\u003cp\u003e7.3 Capital gain arises only when there is a transfer of capital asset: ...............................377\u003cbr\u003e7.3-a What is transfer [Section 2(109) (erstwhile Section 2(47)]............................377\u003cbr\u003e7.3-b Transactions not regarded as transfer [Section 68 and 70 (erstwhile\u003cbr\u003eSections 46 and 47)]......................................................................................378\u003cbr\u003e(C) Capital gain should arise in the tax year in which transfer took place\u003cbr\u003e7.4 Normally, capital gain arises in the tax year in which the transfer of the asset\u003cbr\u003etakes place even if the consideration for the transfer is received or realised in a\u003cbr\u003elater year. There are, however, three exceptional cases where capital gain is\u003cbr\u003echargeable to tax not in the year of transfer of the asset, but in some other\u003cbr\u003eyear. These exceptions are: ........................................................................................384\u003cbr\u003e(D) Profits or gains as a result of such transfer will be known as capital gain\u003cbr\u003e7.5 Computation of capital gains [Section 72 (erstwhile section 48)]..............................385\u003cbr\u003e7.6 Full value of consideration.........................................................................................387\u003cbr\u003e7.7 Expenses on transfer..................................................................................................390\u003cbr\u003e7.8 Cost of acquisition .....................................................................................................391\u003cbr\u003e7.9 Advance money received [Section 81 (erstwhile Sections 51 and Section\u003cbr\u003e56(2)(ix))] ..................................................................................................................405\u003cbr\u003e7.10 Cost of improvement [Section 90(1) \u0026amp; (2) (erstwhile Section 55(1)(b))]...................406\u003cbr\u003e7.10-a Cost of improvement [Section 90(1)] ............................................................406\u003cbr\u003e7.11 Indexation of cost of acquisition and cost of improvement not to be allowed in\u003cbr\u003ecase of long-term capital gain ....................................................................................407\u003cbr\u003e7.12 Computation of capital gain in special cases [Section 67]..........................................407\u003cbr\u003e7.12-a Taxation of zero coupon bonds......................................................................407\u003cbr\u003e7.12-b Capital gain in case of amount received from an insurer on account of\u003cbr\u003edamage to or destruction of any capital asset [Section 67(2) to (4)\u003cbr\u003e(erstwhile Section 45(1A))]............................................................................408\u003cbr\u003e7.12-c Profits or gains arising from receipt of the amount on maturity of high\u003cbr\u003epremium unit linked insurance policy chargeable to tax under the head\u003cbr\u003e“Capital gains” [Section 67(5) (erstwhile Section 45(1B))] ...........................409\u003c\/p\u003e\n\u003cp\u003e7.12-d Capital gain on conversion of capital asset into stock-in-trade or stock-\u003cbr\u003ein-trade into capital asset ...............................................................................409\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exviii Contents\u003cbr\u003e7.12-e Transfer of securities by depository [Section 67(7) (erstwhile Section\u003cbr\u003e45(2A))].........................................................................................................410\u003cbr\u003e7.12-f Capital gain on transfer of capital asset by a partner\/member to a\u003cbr\u003efirm\/AOP\/BOI as capital contribution [Section 67(9) (erstwhile\u003cbr\u003eSection 45(3))]...............................................................................................411\u003cbr\u003e7.12-g Profits or gains from receipt of money or capital asset or both by\u003cbr\u003especified person from a specified entity on reconstitution of specified\u003cbr\u003eentity shall be chargeable to income-tax as income of such specified\u003cbr\u003eentity under the head \"Capital gains\" [Section 67(10)............ (erstwhile Section\u003cbr\u003e45(4))] ...........................................................................................................411\u003cbr\u003e7.12-h Capital gain on transfer by way of compulsory acquisition of an asset\u003cbr\u003e[Section 67(12) (erstwhile Section 45(5))].....................................................415\u003cbr\u003e7.12-i Special provisions for computation of capital gains in case of joint\u003cbr\u003edevelopment agreement [Section 67(14) (erstwhile Section 45(5A))]............417\u003cbr\u003e7.13 Computation of capital gain in certain other cases.....................................................419\u003cbr\u003e7.13-a Capital gain on conversion of debentures into shares ....................................419\u003cbr\u003e7.13-b Conversion of preference shares into equity shares.......................................419\u003cbr\u003e7.13-c Capital gains on distribution of assets by companies in liquidation\u003cbr\u003e[Section 68 (erstwhile Section 46)]................................................................420\u003cbr\u003e7.13-d Goodwill of a business or profession, or a trade mark or brand name\u003cbr\u003eassociated with a business or profession, or any other intangible asset,\u003cbr\u003eor a right to manufacture, produce or process any article or thing, or a\u003cbr\u003eright to carry on any business or profession, or tenancy rights, or stage\u003cbr\u003ecarriage permits, or loom hours, or any other right........................................421\u003cbr\u003e7.13-e Capital gain on transfer of depreciable assets forming part of block of\u003cbr\u003eassets [Section 74 (erstwhile Section 50)]......................................................422\u003cbr\u003e7.13-f Sale of depreciable asset on which depreciation is charged on straight\u003cbr\u003eline method [Section 75 (erstwhile Section 50A)]..........................................424\u003cbr\u003e7.13-g Special provision for computation of capital gains in case of Market\u003cbr\u003eLinked Debenture [Section 76 (erstwhile Section 50AA)]..............................425\u003cbr\u003e7.13-h Special provisions for computation of capital gains in case of slump\u003cbr\u003esale [Section 77 (erstwhile Section 50B) read with Section 2(103)\u003cbr\u003e(erstwhile Section 2(42C))]............................................................................426\u003cbr\u003e7.13-i Special provision for full value of consideration for computation of\u003cbr\u003ecapital gains in real estate transactions [Section 78 (erstwhile Section\u003cbr\u003e50C)] .............................................................................................................431\u003cbr\u003e7.13-j Special provision for full value of consideration for transfer of share\u003cbr\u003eother than quoted share [Section 79 (erstwhile Section 50CA)].....................432\u003cbr\u003e7.13-k Capital gain on re-purchase of Units of Mutual Funds under Equity\u003cbr\u003eLinked Saving Schemes [Section 67(17) (erstwhile Section 45(6))]..............433\u003cbr\u003e7.13-l Capital gains on purchase by company of its own shares or other\u003cbr\u003especified securities. [Section 69 (Erstwhile Section 46A)].............................433\u003cbr\u003e7.13-m Taxation of capital gain on transfer of property (received without\u003cbr\u003econsideration or for inadequate consideration), if sold subsequently.............434\u003cbr\u003e7.13-n Capital gain on conversion of a company to Limited Liability\u003cbr\u003ePartnership.....................................................................................................435\u003c\/p\u003e\n\u003cp\u003e7.13-o Capital gain in the case of transfer of shares\/debentures by non-\u003cbr\u003eresidents [Section 72(6) (erstwhile First proviso to section 48 and Rule\u003c\/p\u003e\n\u003cp\u003e52 (Erstwhile Rule 115A)].............................................................................437\u003cbr\u003e7.13-p Exemption of long-term capital gains arising to non-resident Indian on\u003cbr\u003etransfer of 'foreign exchange asset' [Section 215 (erstwhile Section\u003cbr\u003e115F)]............................................................................................................437\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xix\u003cbr\u003e7.13-q Option not to avail of the provisions of section 215 [Section 218\u003cbr\u003e((erstwhile Section 115-I)].............................................................................438\u003cbr\u003e7.14 Reference to Valuation Officer [Section 91 (erstwhile Section 55A) and Rule\u003cbr\u003e55 (Erstwhile Rule 111AA)].......................................................................................439\u003c\/p\u003e\n\u003cp\u003eExemption of capital gains\u003c\/p\u003e\n\u003cp\u003e7.15 Types of exemption of capital gains...........................................................................439\u003cbr\u003e7.15-a Capital gain on transfer of units under section 64 exempt if transfer\u003cbr\u003etakes place on or after 1.4.2002 [Sl. No. 14 of the Table under\u003cbr\u003eSchedule II (erstwhile Section 10(33))] .........................................................440\u003cbr\u003e7.15-b Exemption of capital gains on compensation received on compulsory\u003cbr\u003eacquisition of agricultural land situated within specified urban limits\u003cbr\u003e[Sl. No. 18 of Table under Schedule III (erstwhile Section 10(37))]..............440\u003cbr\u003e7.15-c Income from capital gain to a political party to be exempt [Section 12]........440\u003cbr\u003e7.16 Profit on sale of property used for residence [Section 82 (erstwhile Section\u003cbr\u003e54)] ............................................................................................................................440\u003cbr\u003e7.17 Capital gains on transfer of land used for agricultural purposes not to be\u003cbr\u003echarged in certain cases [Section 83 (erstwhile Section 54B)] ...................................443\u003cbr\u003e7.18 Capital Gain on compulsory acquisition of land and buildings forming part of\u003cbr\u003ean industrial undertaking [Section 84 (erstwhile Section 54D)].................................445\u003cbr\u003e7.19 Capital gains not to be charged on investment in certain bonds [Section 85\u003cbr\u003e(erstwhile Section 54EC)]..........................................................................................446\u003cbr\u003e7.20 Capital gains on transfer of certain capital assets not to be charged in case of\u003cbr\u003einvestment in residential house [Section 86 (erstwhile Section 54F)]........................447\u003cbr\u003e7.21 Exemption of capital gains on transfer of assets in cases of shifting of\u003cbr\u003eindustrial undertaking from urban area [Section 87 (erstwhile Section 54G)]............456\u003cbr\u003e7.22 Exemption of capital gain on transfer of assets in cases of shifting of industrial\u003cbr\u003eundertaking from urban area to any Special Economic Zone [Section 88\u003cbr\u003e(erstwhile Section 54GA)]..........................................................................................458\u003cbr\u003e7.23 Extension of time limit for acquiring new asset or depositing or investing\u003cbr\u003eamount of capital gains, in case of compulsory acquisition [Section 89\u003cbr\u003e(erstwhile Section 54H)] ............................................................................................458\u003cbr\u003e7.24 Tax on short-term capital gains in certain cases [Section 196 (erstwhile\u003cbr\u003eSection 111A)] ...........................................................................................................459\u003cbr\u003e7.25 Tax on long-term capital gains [Section 197 (erstwhile Section 112)].......................460\u003cbr\u003e7.26 Excess income tax computed as under, to be ignored in case of an individual\u003cbr\u003eor HUF being a resident and having long-term capital gain from the transfer of\u003cbr\u003eland or building or both acquired before the 23.7.2024 [Section 197(3)]...................465\u003cbr\u003e7.27 Concept of Indexation (Applicable only for the purpose of Section 197(3)):.............466\u003cbr\u003e7.27-a Indexation of cost of acquisition and cost of improvement to be\u003cbr\u003eallowed in case of long-term capital gain (indexation applicable upto\u003cbr\u003e22.7.2024) .....................................................................................................466\u003cbr\u003e7.27-b Computation of indexed cost of acquisition...................................................467\u003cbr\u003e7.27-c Computation of Indexed cost of improvement (Section 72(8)(c)\u003cbr\u003e[Erstwhile Explanation (iv) to Section 48)] ...................................................470\u003cbr\u003e7.28 Tax on long-term capital gains in certain cases [Section 198 (erstwhile Section\u003cbr\u003e112A)]........................................................................................................................477\u003cbr\u003eChapter 8: Income under the Head \"Income from Other Sources\" [Sections 92\u003cbr\u003eto 95] ..................................................................................................................489\u003cbr\u003e8.1 Chargeability [Section 92(1) (erstwhile Section 56)].................................................489\u003cbr\u003e8.2 Method of Accounting ...............................................................................................489\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exx Contents\u003cbr\u003e8.3 Specific incomes included under 'Income from Other Sources' [Section 92(2)\u003cbr\u003e(erstwhile Section 56(2)]............................................................................................489\u003cbr\u003e8.4 Taxability of Dividend [Section 92(2)(a) (erstwhile Section 56(2)(i))]......................492\u003cbr\u003e8.4-a What is dividend............................................................................................492\u003cbr\u003e8.4-b Dividends not to include the following:.........................................................494\u003cbr\u003e8.4-c Meaning of Accumulated profits:..................................................................494\u003cbr\u003e8.4-d Deductions for expenses from dividend income other than referred to\u003cbr\u003ein section 2(40)(f) or from income from units of mutual fund [Section\u003cbr\u003e93(2) (erstwhile Proviso to Section 57].........................................................495\u003cbr\u003e8.5 Winnings from Lotteries, Crossword Puzzles, Horse Races and Card Games\u003cbr\u003e[Section 92(2)(b) (erstwhile Section 56(2)(ib))].........................................................495\u003cbr\u003e8.5-a Grossing up of lottery income, etc.................................................................495\u003cbr\u003e8.5-b Special rate of income-tax in case of winnings from lotteries,\u003cbr\u003ecrossword puzzles, races, etc. [Sl. No. 1 of Table under Section 194(1)\u003cbr\u003e(erstwhile Section 115BB)]............................................................................496\u003cbr\u003e8.6 Special rate of income-tax in case of winnings from online games [Sl. No. 5 of\u003cbr\u003ethe Table under section 194(1) (erstwhile Section 115BBJ)] .....................................496\u003cbr\u003e8.7 Interest on Securities [Section 92(2)(e) (erstwhile Section 56(2)(id))].......................496\u003cbr\u003e8.7-a Chargeability of Interest on Securities...........................................................497\u003cbr\u003e8.7-b Accrual of Interest.........................................................................................497\u003cbr\u003e8.7-c Grossing up of interest...................................................................................497\u003cbr\u003e8.7-d Deductions for expenses from Interest on Securities [Section 93\u003cbr\u003e(erstwhile Section 57(i) and (iii))] .................................................................497\u003c\/p\u003e\n\u003cp\u003e8.8 Income from letting out of machinery, plant or furniture [Section 92(f)\u003cbr\u003e(erstwhile Section 56(2)(ii))]......................................................................................498\u003cbr\u003e8.8-a Income from composite letting of machinery, plant or furniture and\u003cbr\u003ebuildings [Section 92(g) (erstwhile Section 56(2)(iii))].................................498\u003cbr\u003e8.8-b Deductions permissible from letting out of machinery, plant or\u003cbr\u003efurniture and buildings [Section 93(1)(c) (erstwhile Section 57(ii) and\u003cbr\u003e(iii))]..............................................................................................................498\u003cbr\u003e8.9 Family pension payments received by the legal heirs of a deceased employee ..........498\u003cbr\u003e8.10 Income of any person to include not only gift of money from any person or\u003cbr\u003epersons but also the gift of property (whether movable or immovable) or\u003cbr\u003eproperty acquired for inadequate consideration [Section 92(2)(m) (erstwhile\u003cbr\u003eSection 56(2)(x))].......................................................................................................499\u003cbr\u003e8.10-a Money or asset received without consideration or for an inadequate\u003cbr\u003econsideration: Where any person receives in any tax year, from any\u003cbr\u003eperson or persons any money, moveable or immoveable property\u003cbr\u003ewithout consideration or for an inadequate consideration, it shall be\u003cbr\u003etaxable as under:............................................................................................499\u003cbr\u003e8.10-b Provisions of section 92(2)(m) not to apply in certain cases [Section\u003cbr\u003e92(3)]:............................................................................................................501\u003cbr\u003e8.10-c Certain points to be considered in case of immoveable property\u003cbr\u003e[Section 92(4)]...............................................................................................502\u003cbr\u003e8.11 Interest on compensation or enhanced compensation [Section 92(2)(i) and\u003cbr\u003eSection 93(1)(f) (erstwhile Section 56(2)(viii) and section 57(iv))] ...........................502\u003cbr\u003e8.12 Forfeiture of advance received for transfer of capital asset [Section 92(2)(h)\u003cbr\u003e(erstwhile Section 56(2)(ix))].....................................................................................502\u003cbr\u003e8.13 Taxability of compensation in connection with termination of employment\u003cbr\u003e[Section 92(2)(j) (erstwhile Section 56(2)(xi))]..........................................................503\u003cbr\u003e8.14 Any sum including bonus received from LIC to be taxed, if the same is not\u003cbr\u003eexempt under Sl. No. 2 of Table under Schedule II or it is taxable under this\u003cbr\u003ehead or any other head [Section 92(2)(l) (erstwhile 56(2)(xiii)) ]...............................503\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxi\u003cbr\u003e8.15 Other incomes taxable under this head.......................................................................503\u003cbr\u003e8.15-a Deduction allowable for earning other income ..............................................504\u003cbr\u003e8.16 Amounts not deductible in computing the income under the head 'Income from\u003cbr\u003eOther Sources' [Section 94 (erstwhile Section 58)]....................................................504\u003cbr\u003e8.16-a Certain expenses\/payment not deductible in computing the income\u003cbr\u003eunder the head \"Income from other sources\" [Section 94(1)] ........................504\u003cbr\u003e8.16-b Provision of sections 29, 35((b)(i) and 36 of PGBP to apply for\u003cbr\u003eincome from other sources [Section 94(2)]....................................................504\u003cbr\u003e8.16-c No deduction for any expenditure or allowance to be allowed in\u003cbr\u003ecomputing the income from winnings from lotteries, crossword\u003cbr\u003epuzzles, races etc. [Section 94(4)] .................................................................505\u003cbr\u003e8.16-d Section 94(4) not to apply in computing the income from the activity\u003cbr\u003eof owning and maintaining such horses [Section 94(5)]................................505\u003cbr\u003e8.17 Deemed income chargeable to tax [Section 95 (erstwhile Section 59)]......................505\u003cbr\u003eChapter 9: Income of Other Persons Included in Assessee's Total Income\u003cbr\u003e(Clubbing of Income) [Sections 96 to 100] ......................................................506\u003cbr\u003e(A) Income of other persons included in the assessee’s total income\u003cbr\u003e9.1 Transfer of income without transfer of assets [Section 90 (erstwhile\u003cbr\u003eSection 60)]................................................................................................................506\u003cbr\u003e9.2 Chargeability of income in transfer of assets [Section 97 (erstwhile\u003cbr\u003eSection 61)]................................................................................................................506\u003cbr\u003e(B) Income of other persons included only in the individual’s total income\u003cbr\u003e9.3 Income of an individual to include income of spouse, minor child, etc.\u003cbr\u003e[Section 99 (erstwhile Section 64)]............................................................................507\u003cbr\u003e9.3-a Remuneration of spouse from a concern in which the other spouse has\u003cbr\u003esubstantial interest [Section 99(1)(a)(i)] ........................................................507\u003cbr\u003e9.3-b Income from assets transferred to the spouse [Section 99(1)(a)(ii)\u003cbr\u003e(erstwhile Section 64(1)(iv))].........................................................................509\u003cbr\u003e9.3-c Income from assets transferred to son's wife [Section 99(1)(b)\u003cbr\u003e(erstwhile Section 64(1)(vi))].........................................................................510\u003cbr\u003e9.3-d Amount to be included in total income of an individual when\u003cbr\u003etransferred asset is invested in business by the spouse or son's wife\u003cbr\u003e[Section 99(2)]...............................................................................................510\u003cbr\u003e9.3-e Income from assets transferred to any person for the benefit of his\/her\u003cbr\u003espouse or his son's wife of the transferor [Section 99(1)(d) (erstwhile\u003cbr\u003eSection 64(1)(vii))] ........................................................................................510\u003cbr\u003e9.3-f Clubbing of income of a minor child [Section 99(1)(c) (erstwhile\u003cbr\u003eSection 64(1A))] ............................................................................................511\u003cbr\u003e9.3-g Property owned by an individual converted into property belonging to\u003cbr\u003ehis HUF [Section 99(3) (erstwhile Section 64(2))] ........................................512\u003cbr\u003e9.4 Liability of person, i.e., the transferee in respect of income included in the\u003cbr\u003eincome of another person, i.e., transferor [Section 100 (erstwhile Section 65)] .........514\u003cbr\u003eChapter 10: Unexplained Credits, Investments, Asset, Expenditure, etc.\u003cbr\u003e[Sections 102 to 107] .........................................................................................515\u003cbr\u003e10.1 Unexplained credits [Section 102 (erstwhile Section 68)]..........................................515\u003cbr\u003e10.1-a Conditions to be satisfied for applicability of section 102 (erstwhile\u003cbr\u003esection 68).....................................................................................................516\u003cbr\u003e10.2 Unexplained investment. [Section 103 (erstwhile Sections 69 \u0026amp; 69B merged)] ........516\u003cbr\u003e10.3 Unexplained asset. [Section 104 (erstwhile Sections 69A \u0026amp; 69B merged)]................517\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxii Contents\u003cbr\u003e10.4 Unexplained expenditure. [Section 105 (erstwhile Section 69C)]..............................517\u003cbr\u003e10.5 Amount borrowed or repaid through negotiable instrument, hundi, etc.\u003cbr\u003e[Section 106 (erstwhile Section 69D)] .......................................................................518\u003cbr\u003e10.6 Charge of tax [Section 107] .......................................................................................518\u003cbr\u003e10.7 Tax on income referred to in sections 102 to 106. [Section 195 (erstwhile\u003cbr\u003eSection 115BBE)].......................................................................................................518\u003cbr\u003eChapter 1: Set off or Carry Forward and Set off of Losses [Sections 108 to 121]...........520\u003cbr\u003e11.1 Set off of losses under same head of income [Section 108 (erstwhile Section\u003cbr\u003e70)] ............................................................................................................................520\u003cbr\u003e11.2 Set off of losses under any other head of income. [Section 109 (erstwhile\u003cbr\u003eSection 71)]................................................................................................................521\u003cbr\u003e11.3 Carry forward and set off of losses ............................................................................524\u003cbr\u003e11.3-a Submission of return for losses. [Section 121 (erstwhile Section 80)]...........524\u003cbr\u003e11.4 Carry forward and set off of loss from house property [Section 110 (erstwhile\u003cbr\u003eSection 71B)] .............................................................................................................525\u003cbr\u003e11.5 Carry forward and set off of loss from Capital gains. [Section 111 (erstwhile\u003cbr\u003eSection 74)]................................................................................................................525\u003cbr\u003e11.6 Carry forward and set off of business loss [Section 112 (erstwhile Section 72)]........526\u003cbr\u003e11.7 Set off and carry forward of losses computed in respect of speculation\u003cbr\u003ebusiness. [Section 113 (erstwhile Section 73)]...........................................................529\u003cbr\u003e11.8 Set off and carry forward of losses computed in respect of specified business.\u003cbr\u003e[Section 114 (erstwhile Section 73A)]........................................................................530\u003cbr\u003e11.9 Set off and carry forward of losses from specified activity [Section 115\u003cbr\u003e(erstwhile Section 74A)].............................................................................................531\u003cbr\u003e11.10 Brought forward losses must be set off in the immediately succeeding year\/\u003cbr\u003eyears...........................................................................................................................531\u003cbr\u003e11.11 Special provisions of set off of losses in case of an individual or HUF or\u003cbr\u003eAOP\/BOI or Artificial Juridical Person who is taxable under section 202\u003cbr\u003e(erstwhile section 115BAC(1A)).................................................................................532\u003cbr\u003e11.12 Special provisions of set off of loss in case of a company which has opted to\u003cbr\u003ebe taxed as per provisions of Section 200 [Section 200 (erstwhile section\u003cbr\u003e115BAA)]...................................................................................................................532\u003cbr\u003e11.13 Carry forward and set off of the accumulated losses and unabsorbed\u003cbr\u003edepreciation allowance in amalgamation or demerger, etc.........................................533\u003cbr\u003e11.14 Carry forward and set off of losses not permissible in certain cases. [Section\u003cbr\u003e119 (erstwhile Sections 78 \u0026amp; 79 merged)].................................................................535\u003cbr\u003e11.14-aChange in the constitution of a firm [Section 119(1) (erstwhile section\u003cbr\u003e78(1)).............................................................................................................535\u003cbr\u003e11.14-bCarry forward and set off of losses on succession of business or\u003cbr\u003eprofession by another person otherwise than by inheritance [Section\u003cbr\u003e119(2) (erstwhile section 78(2))]...................................................................536\u003cbr\u003e11.14-cCarry forward and set off of losses in case of closely held company\u003cbr\u003e[Section 119(3) (erstwhile Section 79)] .........................................................536\u003c\/p\u003e\n\u003cp\u003e11.15 No set off of losses against undisclosed income consequent to search,\u003cbr\u003erequisition and survey [Section 120 (erstwhile Section 79A)]....................................538\u003cbr\u003eChapter 12: Deductions to be Made in Computing Total Income [Sections 122 to\u003cbr\u003e154 (Chapter VIII)]...........................................................................................539\u003cbr\u003e12.1 Basic rules of deductions [Section 122 (erstwhile Sections 80A\/80AB\/AC)]..............540\u003cbr\u003e12.2 Deduction for life insurance premia, deferred annuity, contributions to\u003cbr\u003eprovident fund, etc. [Section 123 (erstwhile Section 80C)]........................................542\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxiii\u003cbr\u003e12.3 Deduction in respect of employer and assessee contribution to pension scheme\u003cbr\u003eof Central Government [Section 124 (erstwhile Section 80CCD)].............................542\u003cbr\u003e12.4 Deduction in respect of contribution to Agnipath Scheme [Section 125\u003cbr\u003e(erstwhile Section 80CCH)].......................................................................................545\u003cbr\u003e12.5 Deduction in respect of health insurance premia [Section 126 (erstwhile\u003cbr\u003eSection 80D)].............................................................................................................545\u003cbr\u003e12.6 Deduction in respect of maintenance including medical treatment of a\u003cbr\u003edependant who is a person with disability [Section 127 (erstwhile Section\u003cbr\u003e80DD)].......................................................................................................................550\u003cbr\u003e12.7 Deduction in respect of medical treatment, etc. [Section 128 (erstwhile Section\u003cbr\u003e80DDB and Rule 62 (erstwhile Rule 11DD)].............................................................551\u003cbr\u003e12.8 Deduction in respect of interest on loan taken for higher education. [Section\u003cbr\u003e129 (erstwhile Section 80E)]......................................................................................552\u003cbr\u003e12.9 Deduction in respect of interest on loan taken for residential house property\u003cbr\u003e[Section 13 (erstwhile Section 80EE)] .......................................................................552\u003cbr\u003e12.10 Deduction in respect of interest on loan taken for certain house property\u003cbr\u003e[Section 131 (erstwhile Section 80EEA)]...................................................................553\u003cbr\u003e12.11 Deduction in respect of purchase of electric vehicle [Section 132 (erstwhile\u003cbr\u003eSection 80EEB)].........................................................................................................554\u003cbr\u003e12.12 Deduction in respect of donations to certain funds, charitable institutions, etc.\u003cbr\u003e[Section 133 (erstwhile Section 80G)] .......................................................................554\u003cbr\u003e12.13 Deductions in respect of rent paid [Section 134 (erstwhile Section 80GG)]...............558\u003cbr\u003e12.14 Deduction in respect of certain donations for scientific research or rural\u003cbr\u003edevelopment [Section 135 (erstwhile Section 80GGA)].............................................558\u003cbr\u003e12.15 Deduction in respect of contributions given by companies to political parties\u003cbr\u003e[Section 136 (erstwhile Section 80GGB)]..................................................................559\u003cbr\u003e12.16 Deduction in respect of contribution given by any person to political parties\u003cbr\u003e[Section 137 (erstwhile Section 80GGC)]..................................................................560\u003cbr\u003eDeduction in respect of certain incomes\u003c\/p\u003e\n\u003cp\u003e12.17 Deductions in respect of profits and gains from industrial undertakings or\u003cbr\u003eenterprises engaged in infrastructure development, etc. [Section 138 (erstwhile\u003cbr\u003eSection 80-IA)]...........................................................................................................560\u003cbr\u003e12.17-aEssential conditions for enterprises carrying on the business of\u003cbr\u003einfrastructure facility [Section 80-IA(4)(ii)]..................................................561\u003cbr\u003e12.18 Deductions in respect of profits and gains by an undertaking or enterprise\u003cbr\u003eengaged in development of Special Economic Zone [Section 139 (erstwhile\u003cbr\u003eSection 80-IAB)] ........................................................................................................561\u003cbr\u003e12.19 Special provision in respect of specified business. [Section 140 (erstwhile\u003cbr\u003eSection 80-IAC)]........................................................................................................562\u003cbr\u003e12.20 Deduction in respect of profits and gains from certain industrial undertakings\u003cbr\u003e[Section 141 (erstwhile Section 80-IB)].....................................................................566\u003cbr\u003e12.21 Deductions in respect of profits and gains from housing projects [Section 142\u003cbr\u003e(erstwhile Section 80-IBA)]........................................................................................566\u003cbr\u003e12.22 Special provisions in respect of certain undertakings in North Eastern States\u003cbr\u003e[Section 143 (erstwhile Section 80-IE)].....................................................................567\u003cbr\u003e12.23 Special provisions in respect of newly established Units in Special Economic\u003cbr\u003eZones. [Section 144 (erstwhile Section 10AA)]..........................................................569\u003c\/p\u003e\n\u003cp\u003e12.24 Deduction for businesses engaged in collecting and processing of bio-\u003cbr\u003edegradable waste [Section 145 (erstwhile Section 80JJA)]........................................569\u003c\/p\u003e\n\u003cp\u003e12.25 30% of additional employee cost to be allowed as deduction for 3 consecutive\u003cbr\u003etax years to an assessee whose accounts are required to be audited [Section\u003cbr\u003e146 (erstwhile Section 80JJAA)]................................................................................569\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxiv Contents\u003cbr\u003e12.26 Deductions for income of Offshore Banking Units and Units of International\u003cbr\u003eFinancial Services Centre [Section 147 (erstwhile Section 80LA)] ............................572\u003cbr\u003e12.27 Deduction in respect of certain inter-corporate dividends [Section 148\u003cbr\u003e(erstwhile Section 80M)]............................................................................................574\u003cbr\u003e12.28 Deduction in respect of income of Co-operative Societies [Section 149\u003cbr\u003e(erstwhile Section 80P)].............................................................................................574\u003cbr\u003e12.29 [Deduction in respect of income of federal co-operative. [Section 150] ....................577\u003cbr\u003e12.30 Deduction in respect of royalty income, etc., of authors of certain books other\u003cbr\u003ethan text books [Section 151 (erstwhile Section 80QQB)].........................................578\u003cbr\u003e12.31 Deduction in respect of royalty on patents [Section 152 (erstwhile Section\u003cbr\u003e80RRB)].....................................................................................................................579\u003cbr\u003e12.32 Deduction for interest on deposits [Section 153 (erstwhile Section 80TTA \u0026amp;\u003cbr\u003e80TTB merged)].........................................................................................................581\u003cbr\u003e12.33 Deduction in case of a person with disability [Section 154 (erstwhile Section\u003cbr\u003e80U)] .........................................................................................................................582\u003cbr\u003eChapter 13: Agricultural Income and Its Tax Treatment [Sections 2(5) and 11\u003cbr\u003eread with Schedule II (Table: Sl. No. 1)].........................................................583\u003cbr\u003e13.1 What is Agricultural Income? ....................................................................................583\u003cbr\u003e13.2 Certain incomes not to be included in agricultural income ........................................584\u003cbr\u003e13.3 What does agriculture include?..................................................................................584\u003cbr\u003e13.4 Income which is partially agricultural and partially from business ............................584\u003cbr\u003e13.5 Tax on non-agricultural income if the assessee earns agricultural income also..........586\u003cbr\u003e13.5-a Computation of tax on non-agricultural income where there is\u003cbr\u003eagricultural income also.................................................................................586\u003cbr\u003eChapter 14: Computation of Tax Liability of Various Categories of Persons.................589\u003cbr\u003e14.1 Rates of income-tax on certain specified incomes for all categories of persons.........589\u003cbr\u003e14.2 Rates of income tax on normal income for all categories of persons .........................590\u003cbr\u003e14.2-a In the case of every Individual or Hindu Undivided Family or\u003cbr\u003eAssociation of Persons (AOP) (other than a Co-operative Society) or\u003cbr\u003eBody or Individuals (BOI), whether incorporated or not, or an\u003cbr\u003eArtificial Juridical Person (AJP)....................................................................590\u003cbr\u003e14.2-b In the case of every co-operative society .......................................................592\u003cbr\u003e14.2-c In case of a firm (including limited liability partnership) or every local\u003cbr\u003eauthority ........................................................................................................593\u003cbr\u003e14.2-d In the case of a company ...............................................................................593\u003cbr\u003e14.3 Marginal Relief..........................................................................................................595\u003cbr\u003e14.4 Cess ...........................................................................................................................595\u003cbr\u003e14.5 Assessment of an individual ......................................................................................596\u003cbr\u003e14.5-a An individual is liable to pay tax in respect of the following incomes...........596\u003cbr\u003e14.5-b Incomes received from firm\/AOP\/HUF which are exempt in the hands\u003cbr\u003eof an individual..............................................................................................597\u003cbr\u003e14.5-c Apportionment of income between spouses governed by Portuguese\u003cbr\u003eCivil Code [Section 10 (erstwhile Section 5A)] .............................................597\u003cbr\u003e14.5-d Computation of total income and tax liability................................................598\u003cbr\u003e14.5-e Rate of Tax....................................................................................................598\u003cbr\u003e14.5-f Rebate of income-tax in case of certain individuals [Section 156\u003cbr\u003e(erstwhile Section 87A)] ................................................................................602\u003cbr\u003e14.5-g Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Section 206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxv\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime............................................................................................................605\u003cbr\u003e14.6 Assessment of Hindu Undivided Family....................................................................608\u003cbr\u003e14.6-a Computation of Total Income of HUF...........................................................609\u003cbr\u003e14.6-b Steps for computation of income-tax of HUF................................................610\u003cbr\u003e14.6-c Rates of income-tax for assessment year 2026-27 .........................................611\u003cbr\u003e14.6-d Partition of HUF............................................................................................611\u003cbr\u003e14.6-e Assessment after partition of Hindu undivided family. [Section 315\u003cbr\u003e(erstwhile Section 171)].................................................................................612\u003cbr\u003e14.6-f Alternate... Minimum Tax (AMT) on all persons other than companies [Section\u003cbr\u003e206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime............................................................................................................614\u003cbr\u003e14.7 Assessment of firm (including LLP)..........................................................................614\u003cbr\u003e14.7-a Position of Firm under the Income-tax Act....................................................614\u003cbr\u003e14.7-b Essential conditions to be satisfied by a firm to be assessed as firm and\u003cbr\u003eto be eligible for deduction of interest, salary, etc., to the partners\u003cbr\u003e[Section 325 (erstwhile Section 184)]............................................................616\u003cbr\u003e14.7-c Deduction allowable on account of remuneration and interest to the\u003cbr\u003epartners of the firm (including Limited Liability Partnership).......................618\u003cbr\u003e14.7-d Meaning of \"Book Profit\" and its computation [Section 35(e)(v)(A)\u003cbr\u003e(erstwhile Explanation 3 to section 40(b))] ...................................................619\u003cbr\u003e14.7-e Provisions regarding set off and carry forward of losses of firms..................620\u003cbr\u003e14.7-f Carry forward and Set off of losses under any head in case of change\u003cbr\u003ein constitution of firm [Section 119(1) \u0026amp; (2) (erstwhile Section 78)]............620\u003cbr\u003e14.7-g Computation of Total Income of Firm (including Limited Liability\u003cbr\u003ePartnership) ...................................................................................................621\u003cbr\u003e14.7-h Rate of Tax....................................................................................................622\u003cbr\u003e14.7-i Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Section 206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime, however there is only one regime for the firms.................................622\u003cbr\u003e14.7-j Treatment of share of profit, interest and remuneration received by a\u003cbr\u003epartner from a firm (including Limited Liability Partnership) .......................622\u003cbr\u003e14.8 Assessment of Association of Persons (AOPs)\/Body of Individuals (BOIs)..............623\u003cbr\u003e14.8-a Rate of tax of AOP or BOI (other than the assessees mentioned in box\u003cbr\u003eabove)............................................................................................................624\u003cbr\u003e14.8-b Treatment of share of income in the hands of a member of AOP\/BOI ..........626\u003cbr\u003e14.8-c Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Sections 115JC to 115JF Chapter XII-BA] ..................................................627\u003cbr\u003e14.9 Assessment of Companies .........................................................................................627\u003cbr\u003e14.10 Special provision for minimum alternate tax [Section 206(1) (erstwhile\u003cbr\u003eSection 115JA, 115JAA, 115JB merged)]...................................................................627\u003cbr\u003eChapter 15: Return of Income and Procedure of Assessment [Sections 262 to 291].......628\u003cbr\u003e15.1 Permanent Account Number [Section 262 (erstwhile Section 139A \u0026amp; 139AA\u003cbr\u003emerged) and Rule 158 (erstwhile Rule 114)]..............................................................628\u003cbr\u003e15.2 Furnishing of return of income [Section 263 (erstwhile Section 139, 139C \u0026amp;\u003cbr\u003e139D merged)]...........................................................................................................644\u003cbr\u003e15.3 Submission of return of loss [Section 263(1)(a)(viii) read with Section 121\u003cbr\u003e(erstwhile Section 139(3) read with section 80)]........................................................653\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxvi Contents\u003cbr\u003e15.4 Scheme for submission of returns through tax return preparers [Section 264\u003cbr\u003e(erstwhile Section 139B)]...........................................................................................654\u003cbr\u003e15.5 Return by whom to be verified [Section 265 (erstwhile Section 140)].......................655\u003cbr\u003e15.6 Self-assessment [Section 266 (erstwhile Section 140A)]............................................657\u003cbr\u003e15.7 Tax on updated return [Section 267 (erstwhile Section 140B)]..................................660\u003cbr\u003e15.8 Inquiry before assessment [Section 268 (erstwhile Section 142)] ..............................665\u003cbr\u003e15.9 Estimation of value of assets by Valuation Officer [Section 269 (erstwhile\u003cbr\u003eSection 142A)] ...........................................................................................................668\u003cbr\u003e15.10 Processing of return [Section 270(1) to (7) (erstwhile Section 143(1))].....................670\u003cbr\u003e15.11 Regular\/Scrutiny Assessment — On the basis of return of income and after\u003cbr\u003ehearing additional evidence [Section 270(10) (erstwhile Section 143(3))].................672\u003cbr\u003e15.11-aCompulsory Service of Notice [Section 270(8) (erstwhile section\u003cbr\u003e143(2))] .........................................................................................................672\u003cbr\u003e15.11-bNotice deemed to be valid in certain circumstances [Section 523\u003cbr\u003e(erstwhile Section 292BB)]............................................................................673\u003cbr\u003e15.11-cConsequences of failure to comply with notice under section 270(8)............673\u003cbr\u003e15.12 Assessment after evidence [Section 270(10) (erstwhile Section 143(3))]...................673\u003cbr\u003e15.12-aNo order of assessment of entities referred to in section 270(12) to be made\u003cbr\u003ewithout giving exemption available under section 11 unless certain procedure\u003cbr\u003eis followed [Section 270(11) (erstwhile first and second provisos to section\u003cbr\u003e143(3))]......................................................................................................................674\u003cbr\u003e15.12-bAssessment of non-profit organization where it has has committed any\u003cbr\u003especified violation [Section 270(13)].............................................................674\u003cbr\u003e15.12-cAssessment of entity referred to in section 45(3)(a) where the activities\u003cbr\u003eof such entity are not being carried out as per the conditions which are\u003cbr\u003eapproved [Section 270(14)]...........................................................................675\u003cbr\u003e15.12-dTreatment of tax and interest paid under section 270(1) [Section\u003cbr\u003e270(15)].........................................................................................................675\u003cbr\u003e15.13 Best Judgment Assessment [Section 271 (erstwhile Section 144)].............................675\u003cbr\u003e15.14 Power of Joint Commissioner to issue directions in certain cases. [Section 272\u003cbr\u003e(erstwhile Section 144A)]...........................................................................................676\u003cbr\u003e15.15 Procedure before issuance of notice under section 280 [Section 281 (erstwhile\u003cbr\u003eSection 148A)] ...........................................................................................................677\u003cbr\u003e15.16 Issue of notice where income has escaped assessment [Section 280 (erstwhile\u003cbr\u003eSection 148)]..............................................................................................................679\u003cbr\u003e15.17 Time limit for notices under sections 280 and 281 [Section 282 (erstwhile\u003cbr\u003eSection 149)]..............................................................................................................681\u003cbr\u003e15.18 Sanction for issue of notice [Section 284 (erstwhile Section 151)] ............................681\u003cbr\u003e15.19 Income escaping assessment [Section 279 (erstwhile Section 147)] ..........................681\u003cbr\u003e15.19-aTime limit for completion of assessment and reassessment under\u003cbr\u003esection 279 [Sl. No. 4 of the Table under Section 286 (erstwhile\u003cbr\u003eSection 153(2))].............................................................................................682\u003cbr\u003e15.19-bRate at which income assessed or reassessed to be taxed [Section\u003cbr\u003e285(1) (erstwhile Section 152(1)]..................................................................682\u003cbr\u003e15.19-cWhen can the proceedings under section 279 be dropped [Section\u003cbr\u003e285(2) (erstwhile Section 152(2))].................................................................682\u003cbr\u003e15.19-dPenalties in case of income escaping assessment [Section 439(1)\u003cbr\u003e(erstwhile Section 270A(1))]..........................................................................683\u003cbr\u003e15.20 Provision for cases where assessment is in pursuance of an order on appeal,\u003cbr\u003eetc. [Section 283 (erstwhile Section 150)]..................................................................683\u003cbr\u003e15.21 Time limit for completion of assessment, reassessment and recomputation\u003cbr\u003e[Section 286 (erstwhile Section 153)]........................................................................684\u003cbr\u003e15.22 Rectification of mistakes [Section 287 (erstwhile Section 154)]................................690\u003cbr\u003e15.23 Other amendments. [Section 288 (erstwhile Section 155)].........................................692\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxvii\u003cbr\u003e15.24 Notice of demand. [Section 289 (erstwhile Section 156)]..........................................699\u003cbr\u003e15.25 Modification and revision of notice of demand in certain cases. [Section 290\u003cbr\u003e(erstwhile Section 156A)]...........................................................................................700\u003cbr\u003e15.26 Intimation of loss. [Section 291 (erstwhile Section 157)]...........................................701\u003cbr\u003eChapter 16: Deduction and Collection of Tax at Source [Sections 390 to 402]................702\u003cbr\u003e16.1 Deduction or collection at source and advance payment [Section 390\u003cbr\u003e(erstwhile Sections 190, 199 \u0026amp; 202 merged)]............................................................702\u003cbr\u003e16.2 Direct payment. [Section 391 (erstwhile Section 191)]..............................................702\u003c\/p\u003e\n\u003cp\u003e[A] Deduction of Tax at Source\u003c\/p\u003e\n\u003cp\u003e16.3 Deduction of tax at source from salary and accumulated balance due to an\u003cbr\u003eemployee. [Section 392 (erstwhile Section 192, 192A merged)]................................704\u003cbr\u003e16.3-a Tax on income of an employee if he does not opt to be taxed under old\u003cbr\u003eregime. [Section 202(1) (erstwhile Section 115BAC(1A))]............................708\u003cbr\u003e16.4 Tax ..to be deducted at source [Section 393 (all erstwhile sections of TDS (except s. 192 \u0026amp;\u003cbr\u003e192A), 196, 197A \u0026amp; 195 merged)].............................................................................710\u003c\/p\u003e\n\u003cp\u003e[B] Collection of tax at source\u003c\/p\u003e\n\u003cp\u003e16.5 Collection of tax at source [Section 394 (erstwhile Section 206C)] ...........................748\u003cbr\u003e16.6 Certificates. [Section 395 (erstwhile Sections 197, 206C(9), 203 \u0026amp; 206C(5)\u003cbr\u003emerged)] ....................................................................................................................753\u003cbr\u003e16.7 Tax deducted is income received. [Section 396 (erstwhile Section 198)]...................757\u003cbr\u003e16.8 Compliance and reporting. [Section 397 (erstwhile sections 203A, 206CA)]............757\u003cbr\u003e16.9 Consequences of failure to deduct or pay or, collect or pay. [Section 398\u003cbr\u003e(erstwhile Sections 201 \u0026amp; 206C merged)] .................................................................766\u003cbr\u003e16.10 Processing of the statements. [Section 399 (erstwhile Sections 200A \u0026amp; 206CB\u003cbr\u003emerged)] ....................................................................................................................768\u003cbr\u003e16.11 Bar against direct demand on assessee. [Section 401 (erstwhile Section 205)] ..........769\u003cbr\u003eChapter 17: Advance Payment of Tax [Sections 403 to 410].............................................770\u003cbr\u003e17.1 Liability for payment of Advance Tax [Section 403 (erstwhile Section 207)] ...........770\u003cbr\u003e17.2 Conditions of Liability to pay Advance Tax [Section 404 (erstwhile Section\u003cbr\u003e208)] ..........................................................................................................................770\u003cbr\u003e17.3 Computation of Advance Tax [Section 405 (erstwhile Section 209)].........................770\u003cbr\u003e17.4 What constitutes Current Income? .............................................................................772\u003cbr\u003e17.5 Payment of advance tax .............................................................................................772\u003cbr\u003e17.6 Instalments of advance tax and due dates [Section 408 (erstwhile Section 211)].......775\u003cbr\u003e17.7 Payment of advance tax in case of capital gains, dividend income, winning of\u003cbr\u003elotteries etc. [Section 425(4) (erstwhile Proviso to section 234C)]............................776\u003cbr\u003e17.8 When assessee is deemed to be in default. [Section 409 (erstwhile Section\u003cbr\u003e218)] ..........................................................................................................................776\u003cbr\u003e17.9 Credit for Advance Tax [Section 410 (erstwhile Section 219)]..................................777\u003cbr\u003e17.10 Consequences if Advance Tax is not paid or paid less or if there is deferment\u003cbr\u003eof payment of Advance Tax.......................................................................................777\u003cbr\u003eChapter 18: Interest and Fee Payable [Sections 398(3), 411(3), 411(6), 423, 424,\u003cbr\u003e425, 426, 427, 428, 429, 430 \u0026amp; 437 (Erstwhile Sections 201(1A),\u003cbr\u003e206C(7), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H \u0026amp;\u003cbr\u003e244A]..................................................................................................................778\u003cbr\u003e(A) Interest payable by Assessee\u003c\/p\u003e\n\u003cp\u003e18.1 Interest for defaults in furnishing return of income under section 263(1) or\u003cbr\u003e263(4) (Erstwhile section 139(1) and (4)) or in response to a notice under\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxviii Contents\u003cbr\u003esection 268(1) (erstwhile section 142(1)) [Section 423 (erstwhile Section\u003cbr\u003e234A(1))] ...................................................................................................................779\u003cbr\u003e18.2 Interest for defaults in payment of advance tax. [Section 424 (Erstwhile\u003cbr\u003eSection 234B)] ...........................................................................................................783\u003cbr\u003e18.3 Interest for deferment of advance tax [Section 425 (Erstwhile Section 234C)]..........786\u003cbr\u003e18.4 Interest on excess refund. [Section 426 (Erstwhile Section 234D)]............................788\u003cbr\u003e18.4-a Interest under section 426 (Erstwhile section 234D) cannot be levied at\u003cbr\u003ethe time of reassessment under section 279 (Erstwhile section 147) if\u003cbr\u003ean assessment had already been completed under section 270(10)\u003cbr\u003e(Erstwhile section 143(3)) .............................................................................789\u003cbr\u003e(B) Fee payable by the Assessee\u003c\/p\u003e\n\u003cp\u003e18.5 Fee for default in furnishing Statements ....................................................................790\u003cbr\u003e18.5-a Fee for default in furnishing TDS\/TCS Statements [Section 427(1) and\u003cbr\u003e(2) (erstwhile Section 234E)].........................................................................790\u003cbr\u003e18.5-b Fee for default in furnishing statement of financial transaction or\u003cbr\u003ereportable account under Section 508(1) (Section 427(3) (Erstwhile\u003cbr\u003eSection 271FA(1)) .........................................................................................790\u003cbr\u003e18.6 Fee for default in furnishing return of income, audited accounts and reports.............791\u003cbr\u003e18.6-a Fee for default in furnishing return of income by the due-date [Section\u003cbr\u003e428(1)(a) (erstwhile Section 234F)]...............................................................791\u003cbr\u003e18.6-b [Fee for furnishing revised return of income beyond nine months\u003cbr\u003e[Section 428(1)(b)]........................................................................................791\u003cbr\u003e18.6-c Fee for failure to get accounts audited and furnish tax audit report\u003cbr\u003e(Section 428(c) (erstwhile section 271B))......................................................791\u003cbr\u003e18.6-d Fee for failure to furnish T.P. report from accountant as required under\u003cbr\u003eSection 172 (Section 428(d) (erstwhile section 271BA)) ...............................791\u003cbr\u003e18.7 Fee for default relating to statement or certificate [Section 429 (erstwhile\u003cbr\u003eSection 234G)]...........................................................................................................792\u003cbr\u003e18.8 Fee for default relating to intimation of Aadhaar number [Section 430\u003cbr\u003e(erstwhile Section 234H)] ..........................................................................................792\u003cbr\u003e18.9 Interest for late payment of demand of tax, interest, penalty, etc. [Section\u003cbr\u003e411(3) (Erstwhile Section 220(2)]..............................................................................793\u003cbr\u003e18.9-a Can interest payable under section 411(3) (erstwhile section 220(2))\u003cbr\u003ebe increased or decreased [Section 411(6) (Erstwhile First and Second\u003cbr\u003eproviso to section 220(2)]..............................................................................793\u003cbr\u003e18.9-b For charging interest under section 411(3), the amount specified in the\u003cbr\u003enotice of demand issued under section 289 shall be deemed to be valid\u003cbr\u003etill the disposal of appeal by the last appellate authority or disposal of\u003cbr\u003eproceedings [Section 411(2) (Erstwhile Section 220(1A)]]............................794\u003cbr\u003e18.9-c Reduction or waiver of interest payable under section 411(3)\u003cbr\u003e(erstwhile section 220(2)) [Section 411(7) (Erstwhile Section\u003cbr\u003e220(2A))].......................................................................................................795\u003cbr\u003e18.9-d Interest under section 411(3) (Erstwhile section 220(2)) not leviable if\u003cbr\u003echarged under section 398(3) (Erstwhile section 201(1A)) read with\u003cbr\u003esection 399 (Erstwhile section 200A(1)) [Section 411(4) (Erstwhile\u003cbr\u003eSection 220(2B))] ..........................................................................................795\u003cbr\u003e18.10 Failure to deduct or collect and pay tax at source [Section 398(3)(a) (Erstwhile\u003cbr\u003eSection 201(1A) and Section 206C)]..........................................................................795\u003cbr\u003e18.10-aInterest under section 398(3)(a) (erstwhile section 201(1A)(i)) is still\u003cbr\u003epayable even if tax, which was not deducted at source, was paid by the\u003cbr\u003edeductee [Section 398(3)(c) (Erstwhile Proviso to section 201(1A)]:............796\u003cbr\u003e18.11 Waiver of interest.......................................................................................................797\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxix\u003c\/p\u003e\n\u003cp\u003e(C) Interest payable to assessee\u003c\/p\u003e\n\u003cp\u003e18.12 Interest on refund [Section 437 (Erstwhile Section 244A] .........................................801\u003cbr\u003e18.12-aEntitlement to Interest on Refund and Manner of Computation\u003cbr\u003e[Section 437(1) (Erstwhile section 244A(1)(a)\/(aa)\/(b))]:..............................801\u003cbr\u003e18.12-bNo interest on refund in certain cases [Section 437(2) (Erstwhile\u003cbr\u003eProviso to Section 244A(1)(aa)]:...................................................................801\u003cbr\u003e18.12-cInterest on refund arising from rectification application [Section\u003cbr\u003e437(3) (Erstwhile Proviso to Section 244A(1)(a)]: ........................................802\u003cbr\u003e18.12-dAdditional 3% interest on refund where the refund arises as a result of\u003cbr\u003egiving effect to order of appeal\/revision [Section 437(4) (Erstwhile\u003cbr\u003eSection 244A(1A)]: ........................................................................................802\u003cbr\u003e18.12-eExclusion of period where refund is withheld [Section 437(5)\u003cbr\u003e(Erstwhile Proviso to Section 244A(1A))]: ....................................................802\u003cbr\u003e18.12-f Interest payable when refund is due to a deductor [Section 437(6)\u003cbr\u003e(Erstwhile Section 244A(1B))]:......................................................................802\u003cbr\u003e18.12-gExclusion of Period of Delay attributable to assessee\/deductor [Section\u003cbr\u003e437(7) (Erstwhile Section 244A(2))]:.............................................................803\u003cbr\u003e18.12-hDecisive authority for questions relating to period of delay under\u003cbr\u003eSection 437(7) [Section 437(8) (Erstwhile Section 244A(2))]: ......................803\u003cbr\u003e18.12-i Increase or reduction of interest on refund [Section 437(9) (Erstwhile\u003cbr\u003esection 244A(3)]: ...........................................................................................803\u003cbr\u003eChapter 19: Refunds [Sections 431 to 438 (Erstwhile Section 237 to 241 \u0026amp; 245)]............805\u003cbr\u003e19.1 Who is entitled to refund? [Section 431 (Erstwhile Section 237)]..............................805\u003cbr\u003e19.2 Person entitled to claim refund in certain special cases. [Section 432\u003cbr\u003e(Erstwhile Section 238)] ............................................................................................805\u003cbr\u003e19.3 Form of claim for refund and limitation. [Section 433 (Erstwhile Section 239].........805\u003cbr\u003e19.4 Refund for denying liability to deduct tax in certain cases. [Section 434\u003cbr\u003e(Erstwhile Section 239A)]..........................................................................................808\u003cbr\u003e19.5 Refund on appeal, etc. [Section 435 (Erstwhile Section 240)] ...................................808\u003cbr\u003e19.6 Correctness of assessment not to be questioned. [Section 436 (Erstwhile\u003cbr\u003eSection 242)]..............................................................................................................809\u003cbr\u003e19.7 Interest payable to assessee [Section 244A]...............................................................809\u003cbr\u003e19.8 Set off and withholding of refunds in certain cases. [Section 438 (Erstwhile\u003cbr\u003eSection 245)]..............................................................................................................809\u003cbr\u003eChapter 20: Penalties and Prosecutions [Sections 298, 412 \u0026amp; 439 to 491].......................810\u003cbr\u003e20.1 Penalties.....................................................................................................................810\u003cbr\u003e20.2 Penalty for under-reporting and misreporting of income [Section 439\u003cbr\u003e(erstwhile Section 270A)]...........................................................................................832\u003cbr\u003e20.3 [Waiver of penalty and immunity from prosecution.] [Section 440 (erstwhile\u003cbr\u003eSection 270AA)].........................................................................................................837\u003cbr\u003e20.4 Penalty not to be imposed in certain cases [Section 470 (erstwhile Section\u003cbr\u003e273B)]........................................................................................................................838\u003cbr\u003e20.5 Procedure for imposing penalty. [Section 471 (erstwhile Section 274)].....................838\u003cbr\u003e20.6 Bar of limitation for imposing penalties [Section 472 (erstwhile Section 275)].........839\u003c\/p\u003e\n\u003cp\u003eOffences and Prosecutions\u003c\/p\u003e\n\u003cp\u003e20.7 Prosecution for offences committed under various provisions of Act ........................840\u003cbr\u003e20.8 Power to tender immunity from prosecution [Section 519 (erstwhile Section\u003cbr\u003e291)] ..........................................................................................................................850\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxx Contents\u003cbr\u003e20.9 Prosecution to be at the instance of Principal Chief Commissioner or Chief\u003cbr\u003eCommissioner or Principal Commissioner or Commissioner [Section 491\u003cbr\u003e(erstwhile Section 279(1))].........................................................................................851\u003cbr\u003eChapter 21: Appeals and Revisions [Sections 356 to 378].................................................852\u003c\/p\u003e\n\u003cp\u003eA. Appeals—Chapter XVIII-A\u003c\/p\u003e\n\u003cp\u003e21.1 Remedy available against the order of the Joint Commissioner (Appeals) or\u003cbr\u003ethe Commissioner (Appeals)\/ Revision orders of CIT ...............................................852\u003cbr\u003e21.2 Remedy against orders of Appellate Tribunal............................................................853\u003cbr\u003e21.3 Appeal against order of High Court to Supreme Court ..............................................853\u003cbr\u003e21.4 First Appeal ...............................................................................................................853\u003cbr\u003e21.4-a Appealable orders before Joint Commissioner (Appeals) [Section 356\u003cbr\u003e(erstwhile Section 246)].................................................................................853\u003cbr\u003e21.4-b Appealable orders before Commissioner (Appeals) [Section 357\u003cbr\u003e(erstwhile Section 246A)] ..............................................................................855\u003cbr\u003e21.4-c Form of appeal and limitation. [Section 358 and Rules 167 (erstwhile\u003cbr\u003eSection 249 and Rule 45)]..............................................................................856\u003cbr\u003e21.4-d Procedure in hearing appeal [Section 359 (erstwhile Section 250)]...............858\u003cbr\u003e21.4-e Powers of the Joint Commissioner (Appeals) or the Commissioner\u003cbr\u003e(Appeals) [Section 360 (erstwhile Section 251)] ...........................................859\u003cbr\u003e21.4-f Stay of disputed demand [Section 411(12) (erstwhile Section 220(6))].........860\u003cbr\u003e21.5 Appeals to the Appellate Tribunal [Section 362 (erstwhile Section 253(1) and\u003cbr\u003e(2))]............................................................................................................................862\u003cbr\u003e21.6 Orders of Appellate Tribunal [Section 363 (erstwhile Section 254)]..........................864\u003cbr\u003e21.6-a Amendment of assessment on appeal [Section 371 (erstwhile Section\u003cbr\u003e267)]..............................................................................................................866\u003cbr\u003e21.7 Remedy against the order of Appellate Tribunal........................................................866\u003cbr\u003e21.7-a Appeal to High Court. [Section 365(1) (erstwhile Section 260A(1))] ............866\u003cbr\u003e21.8 Appeal to the Supreme Court [Section 367 (erstwhile Section 261)] .........................866\u003cbr\u003e21.9 Filing of appeal by income-tax authority. [Section 373 (erstwhile Section\u003cbr\u003e268A)]........................................................................................................................867\u003cbr\u003eB.—Revision by the Principal Chief Commissioner or Chief Commissioner or\u003cbr\u003ePrincipal Commissioner or Commissioner Chapter XVIII-C\u003cbr\u003e21.10 Revision of orders prejudicial to revenue. [Section 377 (erstwhile Section\u003cbr\u003e263)] ..........................................................................................................................872\u003cbr\u003e21.11 Revision of other orders. [Section 378 (erstwhile Section 264)] ................................874\u003cbr\u003eChapter 22: Miscellaneous Provisions................................................................................877\u003cbr\u003e22.1 Mode of taking or accepting certain loans, deposits and specified sum [Section\u003cbr\u003e185 (erstwhile Section 269SS)] ..................................................................................877\u003cbr\u003e22.1-a Penalty for failure to comply with provisions of section 185. [Section\u003cbr\u003e450 (erstwhile Section 271D)].......................................................................878\u003cbr\u003e22.2 Mode of undertaking transactions. [Section 186 (erstwhile Section 269ST)] .............878\u003cbr\u003e22.2-a Penalty for failure to comply with provisions of section 186. [Section\u003cbr\u003e451 (erstwhile Section 271DA)].....................................................................879\u003cbr\u003e22.3 Acceptance of payment through prescribed electronic modes. [Section 187\u003cbr\u003e(erstwhile Section 269SU)] ........................................................................................879\u003cbr\u003e22.3-a Penalty for failure to comply with provisions of section 187. [Section\u003cbr\u003e452 (erstwhile Section 271DB)].....................................................................880\u003c\/p\u003e\n\u003cp\u003e22.4 Mode of repayment of certain loans or deposits or specified advances.\u003cbr\u003e[Section 188 (erstwhile Section 269T)]......................................................................880\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxxi\u003cbr\u003e22.4-a Penalty for failure to comply with provisions of section 188. [Section\u003cbr\u003e453 (erstwhile Section 271E)]........................................................................881\u003cbr\u003e22.5 Creation of a charge or parting with the possession of any asset to be void in\u003cbr\u003ecertain cases [Section 499(1)]....................................................................................881\u003cbr\u003e22.6 Provisional attachment to protect revenue in certain cases [Section 500\u003cbr\u003e(erstwhile Section 281B)]...........................................................................................882\u003cbr\u003e22.7 Service of notice, generally. [Section 501 (erstwhile Section 282)]...........................886\u003cbr\u003e22.8 Service of notice when family is disrupted or firm etc., is dissolved. [Section\u003cbr\u003e503 (erstwhile Section 283)] ......................................................................................887\u003cbr\u003e22.9 Service of notice in case of discontinued business. [Section 504 (erstwhile\u003cbr\u003eSection 284)]..............................................................................................................887\u003cbr\u003e22.10 Authentication of notices and other documents [Section 502 (erstwhile Section\u003cbr\u003e282A)]........................................................................................................................888\u003cbr\u003e22.11 Circumstances in which Return of income, assessment, approvals, etc., not to\u003cbr\u003ebe invalid. [Section 522 (erstwhile Section 292B)] ....................................................889\u003cbr\u003e22.12 Obligation to furnish statement of financial transaction or reportable account.\u003cbr\u003e[Section 508 (erstwhile Section 285BA)] ...................................................................889\u003cbr\u003e22.13 Annual information statement [Section 510 (erstwhile Section 285BB)]...................901\u003cbr\u003e22.14 Power of Central Government or Board to condone delays in obtaining\u003cbr\u003eapproval. [Section 528 (erstwhile Section 293B)]......................................................902\u003cbr\u003e22.15 Power to withdraw approval [Section 529 (erstwhile Section 293C)]........................902\u003c\/p\u003e\n\u003cp\u003eDIVISION 3:\u003cbr\u003eTABLES\u003c\/p\u003e\n\u003cp\u003eTable 1 As per New Regime..............................................................................................903\u003cbr\u003eTax Deduction at source from monthly taxable salary during the TAX year\u003cbr\u003e2026-27 ................................................................................................................903\u003cbr\u003eTable 1A Tax Deduction at source from monthly taxable salary during the TAX year\u003cbr\u003e2026-27 if the individual has opted FOR old regime ............................................907\u003cbr\u003eTable 2A as per New regime (View Important Note)...........................................................912\u003cbr\u003eIncome Tax and Advance Tax Payable for T.Y. 2026-27 ..........................................912\u003cbr\u003eApplicable for †Individual, HUF, AOP or BOI \u0026amp; AJP..............................................912\u003cbr\u003e(i.e. the assessee who has not opted for the old regime and thus by default has\u003cbr\u003eto pay tax as per section 202).....................................................................................912\u003cbr\u003eTaxable Income Between ₹4,00,000 And ₹4,59,000..................................................912\u003cbr\u003eTaxable income between ₹4,61,000 and ₹5,79,000....................................................913\u003cbr\u003eTaxable income between ₹5,82,500 and ₹8,00,000....................................................914\u003cbr\u003eTaxable income between ₹8,06,600 and ₹12,00,000..................................................915\u003cbr\u003eTaxable income between ₹12,06,600 and ₹16,00,000................................................916\u003cbr\u003eTaxable income between ₹16,06,600 and ₹20,00,000................................................917\u003cbr\u003eTaxable income between ₹20,06,600 and ₹24,00,000................................................918\u003cbr\u003eTaxable income between ₹24,08,000 and ₹32,98,000................................................919\u003cbr\u003eTable 2B as per old regime (View Important Note) .............................................................920\u003cbr\u003eTaxable income between ₹2,50,000 and ₹2,79,000....................................................920\u003cbr\u003eTaxable income between ₹2,79,000 and ₹3,68,000....................................................921\u003cbr\u003eTaxable income between ₹3,68,000 and ₹5,00,000....................................................922\u003cbr\u003eTaxable income between ₹5,00,010 and ₹6,20,000....................................................923\u003cbr\u003eTaxable income between ₹6,20,000 and ₹7,50,000....................................................924\u003cbr\u003eTaxable income between ₹7,50,010 and ₹10,00,000..................................................925\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxxii Contents\u003cbr\u003eTaxable income between ₹10,00,010 and ₹12,50,000................................................926\u003cbr\u003eTaxable income between ₹12,50,010 and ₹15,00,000................................................927\u003cbr\u003eTaxable income between ₹15,00,010 and ₹27,50,000................................................928\u003cbr\u003eTable 3 as per old regime .....................................................................................................929\u003cbr\u003eTaxable Income Between ₹3,00,000 And ₹5,00,000..................................................929\u003cbr\u003eTaxable income between ₹5,00,010 and ₹10,00,000..................................................930\u003cbr\u003eTaxable income between ₹10,00,010 and ₹27,50,000................................................931\u003cbr\u003eTable 4 as per old regime .....................................................................................................932\u003cbr\u003eTaxable income between ₹5,00,000 and ₹10,00,000..................................................932\u003cbr\u003eTaxable income between ₹10,00,010 and ₹27,50,000................................................933\u003cbr\u003eTable 5A as per normal provisions (view important notes)..................................................936\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000.....................................................936\u003cbr\u003eTable 5B as per provisions u\/s 200 (view important notes)\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000 ...............................................937\u003cbr\u003eTable 5A as per normal provisions (view important notes)\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................938\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................939\u003cbr\u003eTable 5A as per normal provisions\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,02,38,910.....................................940\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,02,38,910.....................................941\u003cbr\u003eTable 5A as per normal provisions\u003cbr\u003eTaxable income between ₹1,02,38,910 and ₹1,94,00,000.....................................942\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹1,02,38,910 and ₹1,94,00,000.....................................943\u003cbr\u003eTable 6A as per normal provisions\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000 ...............................................944\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................945\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,03,09,280.....................................946\u003cbr\u003eTaxable income between ₹1,03,09,290 and ₹1,94,00,000.....................................947\u003cbr\u003eTable 6B Taxable income between ₹10,000 and ₹50,00,000 ...............................................950\u003cbr\u003eTable 6B Taxable income between ₹50,00,000 and ₹1,00,00,000 .......................................951\u003cbr\u003eTable 6B Taxable income between ₹1,00,00,010 and ₹1,03,09,280.....................................952\u003cbr\u003eTable 6B Taxable income between ₹1,03,09,290 and ₹1,94,00,000.....................................953\u003cbr\u003eTable 7A As per old regime\u003cbr\u003eTaxable income between ₹10 and ₹30,000 ...........................................................954\u003cbr\u003eTable 7B As per provision u\/s 203\u003cbr\u003eTaxable income between ₹10 and ₹30,000 ...........................................................955\u003cbr\u003eTable 7A Taxable income between ₹30,000 and ₹4,80,000 .................................................956\u003cbr\u003eTable 7B as per provision u\/s 203\u003cbr\u003eTaxable income between ₹30,000 and ₹4,80,000 .................................................957\u003c\/p\u003e\n\u003cp\u003eCONTENTS AT A GLANCE\u003cbr\u003eDIVISION 1\u003cbr\u003eCompact Referencer\u003c\/p\u003e\n\u003cp\u003eCR-1 Amendments brought in the Income-Tax Act, 2026 by the Finance Act,\u003cbr\u003e2026 ............................................................................................................................1\u003cbr\u003eCR-2 Rates of Taxation......................................................................................................47\u003cbr\u003eCR-3 Direct Tax Rates for Last Ten Assessment Years .....................................................67\u003cbr\u003eCR-4 Cost Inflation Index \u0026amp; Exemptions Available in Computation of Capital\u003cbr\u003eGain ..........................................................................................................................82\u003cbr\u003eCR-5 TDS \u0026amp; TCS at a glance.............................................................................................86\u003cbr\u003eCR-6 Time Limit, Form \u0026amp; Fees for Filing an Appeal ......................................................101\u003cbr\u003eCR-7 Prescribed Audit Reports under the Income-tax Rules\/Act.....................................103\u003cbr\u003eCR-8 Prescribed Reports\/Certificates from an Accountant...............................................105\u003cbr\u003eCR-9 Gold \u0026amp; Silver Rates since 1-4-2001........................................................................107\u003cbr\u003eCR-10 Investment Planner .................................................................................................109\u003cbr\u003eCR-11 Repeal and Savings.................................................................................................129\u003c\/p\u003e\n\u003cp\u003eDIVISION 2\u003cbr\u003eIncome Tax\u003c\/p\u003e\n\u003cp\u003eChapter 1: Introduction\u003cbr\u003e1.1 Income Tax Law........................................................................................................137\u003cbr\u003e1.2 Scheme of Taxation ...................................................................................................140\u003cbr\u003e1.3 Important concepts.....................................................................................................140\u003cbr\u003e1.3-a Person [Section 2(77) (erstwhile section 2(31)].............................................140\u003cbr\u003e1.3-b Assessee [Section 2(11) (erstwhile Section 2(7) of ITA, 1961)].....................140\u003cbr\u003e1.3-c Definition of \"tax year\" [Sections 3 (erstwhile definition of \"Previous\u003cbr\u003eYear\" was given under Section 3)].................................................................141\u003cbr\u003e1.3-d Charge of income-tax. [Section 4 (erstwhile Section 4)]................................142\u003cbr\u003e1.3-e Total Income .................................................................................................143\u003cbr\u003e1.3-f Rounding off of amount of total income, or amount payable or\u003cbr\u003erefundable. [Section 516 (erstwhile Section 288A \u0026amp; 288B merged)].............146\u003cbr\u003e1.3-g How to compute tax liability on Total Income ..............................................147\u003cbr\u003eChapter 2: Scope of Total Income and Residential Status\u003cbr\u003e2.1 Scope of Total Income\/Incidence of tax. [Section 5 (erstwhile Section 5)]................148\u003cbr\u003e2.1-a In the case of Resident in India (resident and ordinarily resident in\u003cbr\u003ecase of individual or HUF) [Section 5(1)] .....................................................148\u003cbr\u003e2.1-b In the case of a Resident but not Ordinarily Resident in India (In the\u003cbr\u003ecase of individuals and HUF only) (including an individual who is\u003cbr\u003edeemed to be resident in India) [Section 5(1) (erstwhile Section 5(1)\u003cbr\u003eand its proviso)].............................................................................................148\u003cbr\u003e2.1-c In the case of Non-Resident [Section 5(2) (erstwhile Section 5(2))]..............149\u003cbr\u003e2.2 Need to determine Residential Status.........................................................................151\u003cbr\u003e2.3 Basic rules for determining residential status of an assessee......................................151\u003cbr\u003e2.4 Residence in India [Section 6 (erstwhile Section 6)]..................................................152\u003cbr\u003e2.5 Residential status of an individual .............................................................................152\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eviii Contents\u003cbr\u003e2.5-a Rules for determining the residential status of an individual [Section 6].......152\u003cbr\u003e2.5-b When an individual is said to be resident in India?........................................152\u003cbr\u003e2.5-c Citizen of India shall be deemed to be resident in India in certain cases\u003cbr\u003e[Section 6(7) (erstwhile Section 6(1A))]........................................................154\u003cbr\u003e2.5-d When is an individual said to be resident but not ordinarily resident in\u003cbr\u003eIndia? [Section 6(13) (erstwhile Section 6(6))]..............................................155\u003cbr\u003e2.5-e When an individual is said to be resident and ordinarily resident in\u003cbr\u003eIndia?.............................................................................................................156\u003cbr\u003e2.5-f When an individual is said to be non-resident in India [Section 2(72)\u003cbr\u003e(erstwhile Section 2(30))]..............................................................................156\u003cbr\u003e2.6 Residential Status of Hindu Undivided Family (HUF) [Section 6(9)]........................157\u003cbr\u003e2.6-a When is HUF is a resident in India? ..............................................................157\u003cbr\u003e2.6-b When is HUF a Non-Resident? .....................................................................158\u003cbr\u003e2.6-c When is HUF resident but not ordinarily resident in India? [Section\u003cbr\u003e6(13)(a)] ........................................................................................................158\u003cbr\u003e2.6-d When is HUF said to be a resident and ordinarily resident in India? .............158\u003cbr\u003e2.7 Residential Status of Firm, Association of Persons (AOP), Body of Individuals\u003cbr\u003e(BOI) [Section 6(9)] and of other persons (excepting companies) [Section\u003cbr\u003e6(11)].........................................................................................................................158\u003cbr\u003e2.7-a When is a Firm, other association of persons or every other person\u003cbr\u003eexcept company resident in India?................................................................159\u003cbr\u003e2.7-b When is a Firm, other association of persons or every other person\u003cbr\u003eexcept company Non-Resident in India? .......................................................159\u003cbr\u003e2.8 Residential Status of a Company ...............................................................................159\u003cbr\u003e2.8-a When a company is said to be resident in India [Section 6(10)]....................159\u003cbr\u003e2.8-b When a company is said to be non-resident in India......................................159\u003cbr\u003e2.9 Incomes received in India ..........................................................................................159\u003cbr\u003e2.10 Income deemed to be received and dividend deemed to be income in a tax\u003cbr\u003eyear. [Section 7 (erstwhile Section 7 and 8 merged)].................................................160\u003cbr\u003e2.11 Income on receipt of capital asset or stock-in-trade by specified person from\u003cbr\u003especified entity. [Section 8 (erstwhile Section 9B)]....................................................161\u003cbr\u003e2.12 Incomes which accrue or arise in India ......................................................................162\u003cbr\u003e2.13 Incomes deemed to accrue or arise in India [Section 9] [Erstwhile Section 9\u003cbr\u003eand 9A merged)..........................................................................................................162\u003cbr\u003e2.13-a Income referred to in sub-section (2) to (8) of section 9 to be deemed\u003cbr\u003eto accrue or arise in India. [Section 9(1)].......................................................163\u003cbr\u003e2.13-b Income accruing or accruing or arising, directly or indirectly, through\u003cbr\u003eor from (A) any asset or source of income in India; or any property in\u003cbr\u003eIndia; or (B) the transfer of a capital asset situated in India, to be\u003cbr\u003edeemed to accrue or arise in India or (C) any business connection in\u003cbr\u003eIndia; [Section 9(2)] (Erstwhile Section 9(1)(i) of ITA, 1961).......................163\u003cbr\u003e2.13-c Any income from salary (A) for services rendered in India; and (B)\u003cbr\u003epayable by the Government to an Indian citizen for services rendered\u003cbr\u003eoutside India [Section 9(3)] [Erstwhile Section 9(1)(ii) and (iii)] ..................167\u003cbr\u003e2.13-d Dividend paid by the company outside India. [Section 9(4)][Erstwhile\u003cbr\u003eSection 9(1)(iv)].............................................................................................168\u003cbr\u003e2.13-e Interest payable outside India [Section 9(5)] [Erstwhile Section\u003cbr\u003e9(1)(v)] ..........................................................................................................168\u003cbr\u003e2.13-f Royalty payable outside India [Section 9(6)] [Erstwhile Section\u003cbr\u003e9(1)(vi)].........................................................................................................169\u003cbr\u003e2.13-g Fee for technical services payable outside India [Section 9(7)]\u003cbr\u003e[Erstwhile Section 9(1)(vii)] ..........................................................................169\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents ix\u003c\/p\u003e\n\u003cp\u003e2.13-h Deemed accrual of gift made to Non-resident or not ordinarily\u003cbr\u003eresident. [Section 9(8)][Erstwhile Section 9(1)(viii)].....................................170\u003cbr\u003e2.14 Fund management activities not to constitute business connection in India\u003cbr\u003e[Section 9(12) (Erstwhile section 9A)].......................................................................170\u003cbr\u003eChapter 3: Incomes which do not Form Part of Total Income ........................................172\u003cbr\u003e3.1 Incomes not included in total income of any person. [Section 11(1) \u0026amp; (2)\u003cbr\u003e(erstwhile Section 10)]...............................................................................................172\u003cbr\u003e3.2 Incomes not included in total income of political parties and electoral trusts.\u003cbr\u003e[Section 12 (erstwhile Sections 13A \u0026amp; 13B merged)]................................................197\u003cbr\u003eChapter 4: Computation of Total Income [Sections 13 \u0026amp; 14]\u003cbr\u003e\u0026amp;\u003cbr\u003eIncome under the Head \"Salaries\" [Sections 15 to 19] ..................................201\u003cbr\u003e4.1 Heads of Income [Section 13 (erstwhile Section 14)] ................................................202\u003cbr\u003e4.2 Income not forming part of total income and expenditure in relation to such\u003cbr\u003eincome. [Section 14 (erstwhile Section 14A)] ............................................................202\u003cbr\u003e4.3 Basis of Charge [Section 15 (erstwhile Section 15)]..................................................203\u003cbr\u003e4.3-a Arrears of Salary ...........................................................................................204\u003cbr\u003e4.4 Meaning of Salary......................................................................................................204\u003cbr\u003eTreatment of various incomes to be included in gross salary\u003cbr\u003e4.5 Wages........................................................................................................................205\u003cbr\u003e4.6 Annuity......................................................................................................................205\u003cbr\u003e4.7 Retirement benefits....................................................................................................206\u003cbr\u003e4.8 Treatment of Bonus ...................................................................................................206\u003cbr\u003e4.9 Salary in lieu of notice period ....................................................................................206\u003cbr\u003e4.10 Fee and Commission..................................................................................................206\u003cbr\u003e4.11 Overtime Payments....................................................................................................206\u003c\/p\u003e\n\u003cp\u003eAllowances\u003c\/p\u003e\n\u003cp\u003e4.12 Meaning and Type of Allowances .............................................................................206\u003cbr\u003e4.13 Any special allowance from employer i.e., House Rent Allowance — Section\u003cbr\u003e11(1) read with Sl. No. 11 of Schedule III and Rule 279 (erstwhile Section\u003cbr\u003e10(13A) and Rule 2A) (exemption under this section shall be allowed only if\u003cbr\u003ethe employee opts to be taxed under old regime).......................................................207\u003cbr\u003e4.13-a Limits for the purposes of Schedule III (Table: Sl. No. 11) (Rule 279)\u003cbr\u003e(Erstwhile Rul 2A)........................................................................................207\u003cbr\u003e4.14 Any special allowance or benefit to the extent to which such expenses are\u003cbr\u003eactually incurred for that purpose [Section 11(1) read with Sl. No. 12 of\u003cbr\u003eSchedule III (erstwhile Section 10(14)(i))..................................................................209\u003cbr\u003e4.15 Any allowance granted to the employee to meet his personal expenses or to\u003cbr\u003eremunerate or compensate him for performing duties of a special nature.\u003cbr\u003e[Section 11(1) read with Sl. No. 13 of Schedule III] (erstwhile Section\u003cbr\u003e10(14)(ii)) ..................................................................................................................209\u003cbr\u003e4.16 Prescribed allowances for the purposes of Schedule III (Table: Sl No. 12 \u0026amp;\u003cbr\u003e13) (Rule 280) (Erstwhile Rule 2BB).........................................................................210\u003cbr\u003e4.16-a B. Allowances to meet personal expenses which are exempt to the extent of\u003cbr\u003eamount received or the limit specified, whichever is less [Following\u003cbr\u003eallowances (except given in Sl. No. 10), shall be exempt only if the employee\u003cbr\u003eopts to be taxed under old regime] [Rule 280(2) read with Schedule III (Table\u003cbr\u003eSl. No. 13)]. ...............................................................................................................211\u003cbr\u003e4.17 Allowances which are exempt in case of certain persons...........................................213\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003ex Contents\u003cbr\u003e4.18 Allowances which are fully taxable under both the regimes......................................214\u003c\/p\u003e\n\u003cp\u003ePerquisites\u003c\/p\u003e\n\u003cp\u003e4.19 Definition of \"Perquisite\" as per Section 17 (erstwhile Section 17(2)).......................214\u003c\/p\u003e\n\u003cp\u003eTaxability of Perquisites\u003c\/p\u003e\n\u003cp\u003e4.20 Perquisites which are taxable in the hands of all categories of employees.................217\u003cbr\u003e4.21 Perquisites which are taxable only in the case of specified employees ......................218\u003cbr\u003e4.21-a Who is a specified employee [Section 17(1)(c) (erstwhile Section\u003cbr\u003e17(2)(iii))] .....................................................................................................218\u003c\/p\u003e\n\u003cp\u003eValuation of Perquisites\u003c\/p\u003e\n\u003cp\u003e4.22 Rent free accommodation or accommodation provided at concessional rate\u003cbr\u003e[Rule 15]....................................................................................................................219\u003cbr\u003e4.23 Valuation of monetary obligation of the employee discharged by the employer\u003cbr\u003e[Section 17(1)(f)].......................................................................................................224\u003cbr\u003e4.24 Valuation of Life Insurance premium\/deferred annuity premium paid\/ payable\u003cbr\u003eby the employer [Section 17(1)(g)]............................................................................225\u003cbr\u003e4.25 Value of any specified security or sweat equity shares [Section 17(1)(d)].................226\u003cbr\u003e4.26 Contribution made by the employer in a recognised provident fund, in the\u003cbr\u003epension scheme referred to in section 124(1); and in an approved\u003cbr\u003esuperannuation fund exceeding ₹7,50,000 [Section 17(1)(h) (erstwhile Section\u003cbr\u003e17(2)(vii))].................................................................................................................228\u003cbr\u003e4.27 Annual Accretion to the balance at the credit of the fund or scheme referred to\u003cbr\u003ein section 17(1)(h) [Section 17(1)(i) (erstwhile Section 17(2)(viia))].........................228\u003cbr\u003e4.27-a Annual accretion referred to in in section 17(1)(i) of the Act. [Rule 16] .......228\u003cbr\u003e4.28 Any other benefit or amenity shall be taxable perquisites in the hands of all\u003cbr\u003eemployees [Section 17(1)(e) (erstwhile Section 17(2)(viii)) and rule 15(5)\u003cbr\u003e(Erstwhile Rule 3(7)] .................................................................................................229\u003cbr\u003ePerquisites taxable in the hands of specified employees\u003c\/p\u003e\n\u003cp\u003e4.29 Valuation of motor car\/other vehicles [Rule 15(3)(Erstwhile Rule 3(2)]....................235\u003cbr\u003e4.29-a Where more than one motor car is provided (Rule 15(3)(b)).........................239\u003cbr\u003e4.29-b Specific documents to be maintained for S. No. (1)(a) or S. Nos. (2)\u003cbr\u003eand (3) of the above table ..............................................................................239\u003cbr\u003e4.30 Provision by the employer of services of a sweeper, a gardener, a watchman or\u003cbr\u003epersonal attendant [Sl. No. 1 to Table III under Rule 15(4) (Erstwhile Rule\u003cbr\u003e3(3)]...........................................................................................................................240\u003cbr\u003e4.31 Value of benefit to the employee resulting from the supply of gas, electric\u003cbr\u003eenergy or water for household consumption [Sl. No. 2(a) and (b) to Table III\u003cbr\u003eunder Rule 15(4) (Erstwhile Rule 3(4))] ....................................................................240\u003cbr\u003e4.32 Valuation in respect of free or concessional educational facilities to any\u003cbr\u003emember of employees' household [Sl. No. 3(a), (b) and (c) to Table III under\u003cbr\u003eRule 15(4) (Erstwhile Rule 3(5)]................................................................................241\u003cbr\u003e4.33 Personal or Private journey at free or concessional rate given to the transport\u003cbr\u003eemployees and members of their household [Sl. No. 4 to Table III under Rule\u003cbr\u003e15(4) (Erstwhile Rule 3(6)]........................................................................................241\u003cbr\u003e4.34 Tax-free Perquisites (for all employees) ....................................................................242\u003cbr\u003e4.35 Treatment of medical facilities\/reimbursement [Section 17(2) (erstwhile\u003cbr\u003eProviso to Section 17(2))]..........................................................................................244\u003cbr\u003e4.35-a Prescribed diseases or ailments [Rule 18(3) (Erstwhile Rule 3A(2)]..............246\u003cbr\u003e4.36 Treatment of Leave Travel Concession (LTC) [Sl. No. 8 of Table under\u003cbr\u003eSchedule III (erstwhile Section 10(5) and Rule 278)] [Exemption available\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xi\u003cbr\u003eonly if the employee does not opt to be taxed under section 202 [Erstwhile\u003cbr\u003eSection 115BAC(1A)].................................................................................................247\u003cbr\u003e4.36-a Conditions for the purpose of Schedule III (Table: Sl. No. 8) [Rule 278\u003cbr\u003e(Erstwhile Rule 2B)]......................................................................................247\u003cbr\u003e4.36-b How many times can exemption be claimed?................................................248\u003cbr\u003e4.36-c Exemption available only in respect of two children (Rule 278(5) and\u003cbr\u003e(6)..................................................................................................................249\u003cbr\u003e4.37 Definition of “Profits in lieu of salary” [Section 18 (erstwhile Section 17(3))]..........249\u003c\/p\u003e\n\u003cp\u003eTreatment of retirement benefits\u003c\/p\u003e\n\u003cp\u003e4.38 Gratuity......................................................................................................................251\u003cbr\u003e4.39 Treatment of Pension .................................................................................................252\u003cbr\u003e4.40 Treatment of Leave Salary.........................................................................................252\u003cbr\u003e4.41 Retrenchment Compensation .....................................................................................252\u003cbr\u003e4.42 Compensation received on Voluntary Retirement......................................................253\u003cbr\u003e4.43 Deductions from salaries. [Section 19 (Erstwhile Sections 16 and exemption\u003cbr\u003ewhich was allowed under erstwhile sections 10(10), 10(10A), 10(10AA),\u003cbr\u003e10(10B) \u0026amp; 10(10C) now allowed as deduction after including the entire\u003cbr\u003eamount received in the meaning of salary)] ...............................................................253\u003cbr\u003e4.43-a Tax on employment [Sl. No. 1 of table under section 19 (erstwhile\u003cbr\u003esection 16(iii)]. ..............................................................................................253\u003cbr\u003e4.43-b Standard deduction [Sl. No. 2 of table under section 19 (erstwhile\u003cbr\u003esection 16(ia)]................................................................................................253\u003cbr\u003e4.43-c Deduction on account of gratuity received [Section 19(1)]............................253\u003cbr\u003e4.43-d Deduction on account of Commuted pension [Section 19(1)] .......................257\u003cbr\u003e4.43-e Retrenchment Compensation [Section 19(1) read with Sl. No. 10 \u0026amp; 11\u003cbr\u003eof Table under this section (erstwhile Section 10(10B))]...............................259\u003cbr\u003e4.43-f Compensation received on Voluntary Retirement [Section 19(1) read\u003cbr\u003ewith Sl. No. 12 of table under this section (erstwhile Section 10(10C))] .......261\u003cbr\u003e4.43-g Treatment of Leave Salary.............................................................................262\u003cbr\u003e4.44 Contribution by the employer to recognised provident fund ......................................265\u003cbr\u003e4.45 Interest credited to recognised provident fund ...........................................................265\u003cbr\u003e4.46 Amount comprised in the transferred balance............................................................265\u003cbr\u003e4.47 Treatment of Provident Fund .....................................................................................265\u003cbr\u003e4.47-a Kinds of Provident Funds..............................................................................266\u003cbr\u003e4.47-b Treatment of Provident Fund for Income-tax Purposes.................................267\u003cbr\u003e4.47-c Amount comprised in the transferred balance of Unrecognised\u003cbr\u003eProvident Fund (URPF) when it is converted into recognised provident\u003cbr\u003efund ...............................................................................................................269\u003cbr\u003e4.48 Relief when salary is paid in arrears or in advance, etc. [Section 157 (erstwhile\u003cbr\u003eSection 89)\/Rule 73 (Erstwhile Rule 21A] .................................................................270\u003cbr\u003e4.48-a Relief under section 157(1) when salary is paid in arrears or in advance,\u003cbr\u003egratuity, etc. [Rule 73 (Erstwhile Rule 21A and 21AA]..............................................270\u003cbr\u003e4.48-b Whether relief under Section 157(1) (Erstwhile section 89) is available for the\u003cbr\u003ecompensation under voluntary retirement scheme (Section 157(2) (Erstwhile\u003cbr\u003eProviso to Section 89)................................................................................................275\u003cbr\u003eChapter 5: Income under the Head \"Income from House Property\" [Sections 22\u003cbr\u003eto 25] ..................................................................................................................276\u003cbr\u003e5.1 Chargeability [Section 20 (erstwhile Section 22)]......................................................276\u003cbr\u003e5.1-a Which income is chargeable under the head “house property” [Section\u003cbr\u003e20(1)].............................................................................................................276\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exii Contents\u003cbr\u003e5.1-b Section 20(1) not to apply to such portions of the property which the\u003cbr\u003eassessee may occupy for his business or profession [Section 20(2)]..............276\u003cbr\u003e5.2 Basis of Charge..........................................................................................................276\u003cbr\u003e5.3 Essential conditions for taxing income under this head..............................................276\u003cbr\u003e5.4 Deemed ownership [Section 25 (erstwhile Section 27)].............................................277\u003cbr\u003e5.5 Income from letting out of a residential house to be taxed under the head\u003cbr\u003e“Income from house property” and not under the head “profits and gains of\u003cbr\u003ebusiness or professions” [Section 26(4) (erstwhile Explanation 3 to Section\u003cbr\u003e28)] ............................................................................................................................278\u003cbr\u003e5.5-a Exceptions to the rule that income from house property is taxable\u003cbr\u003eunder the head “Income from house property” ..............................................278\u003cbr\u003eDetermination of Annual Value\u003c\/p\u003e\n\u003cp\u003e5.6 What is Annual Value? ..............................................................................................279\u003cbr\u003e5.7 Determination of annual value. [Section 21 (erstwhile Section 23)] ..........................279\u003cbr\u003e5.8 Treatment of unrealised rent [Section 21(4) (erstwhile Explanation to section\u003cbr\u003e23(1))]........................................................................................................................283\u003cbr\u003e5.8-a Rule for unrealised rent [Rule 21 (erstwhile Rule 4)] ....................................283\u003cbr\u003e5.9 Deductions from income from house property which is let [Sections 22(1) \u0026amp;\u003cbr\u003e22(3) (erstwhile Section 24)]......................................................................................283\u003cbr\u003e5.9-a Interest attributable to the period prior to completion of construction\u003cbr\u003e[Section 22(1)(c) (erstwhile Explanation to section 24)]...............................284\u003cbr\u003e5.9-b Deduction of Interest payable outside India. [Section 22(6) (erstwhile\u003cbr\u003esection 25)]....................................................................................................284\u003cbr\u003e5.10 House property which is self-occupied for own residence or could not actually\u003cbr\u003ebe occupied due to any reason. [Section 21(6) (erstwhile section 23(2)] ...................284\u003cbr\u003e5.10-a Deduction in respect of self-occupied house where annual value is nil .........285\u003c\/p\u003e\n\u003cp\u003e5.11 Computation of income of house property which is partly let and partly self-\u003cbr\u003eoccupied.....................................................................................................................286\u003c\/p\u003e\n\u003cp\u003e5.12 Annual value of house property held as stock-in-trade and is not let wholly or\u003cbr\u003epartly at any time during the tax year [Section 21(5) (erstwhile Section 23(5))]........287\u003cbr\u003e5.13 Arrears of rent and unrealised rent received subsequently. [Section 23\u003cbr\u003e(erstwhile section 25A)].............................................................................................287\u003cbr\u003e5.14 Property owned by Co-owners [Section 24 (erstwhile Section 26)]...........................287\u003cbr\u003e5.15 Can Annual Value (Net Annual Value) be negative?.................................................288\u003cbr\u003e5.16 Can there be any loss under the head “income from house property”? ......................288\u003cbr\u003eChapter 6: Income under the Head \"Profits and Gains of Business or\u003cbr\u003eProfession\" [Sections 26 to 66].........................................................................289\u003cbr\u003e6.1 Income chadrgeable under the head \"Profits and gains of business or\u003cbr\u003eprofession\" [Section 26].............................................................................................290\u003cbr\u003e6.1-a General and specific provisions of chargeability of tax under section\u003cbr\u003e26(2)(a) to 26(2)(k) (erstwhile section 28(i) to section 28(vii)) .....................290\u003cbr\u003e6.1-b Speculative business to be distinct and separate from any other\u003cbr\u003ebusiness [Section 26(3) (erstwhile Explanation 2 to section 28)] ..................292\u003cbr\u003e6.2 Income from business or profession — how to be computed.....................................294\u003cbr\u003e6.3 Method of Accounting [Section 276 (erstwhile Section 145)]....................................294\u003cbr\u003e6.3-a Income Computation and Disclosure Standards ............................................295\u003cbr\u003e6.4 Expenses which are expressly allowed as a deduction [Sections 28 to 34,\u003cbr\u003eSections 44 to 49 and sections 51, 52 (erstwhile Sections 30 to 37)] .........................296\u003cbr\u003e6.5 Rent, rates, taxes, repairs and insurance [Section 28 (erstwhile Sections 30, 31\u003cbr\u003e\u0026amp; 38 merged)]............................................................................................................296\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xiii\u003c\/p\u003e\n\u003cp\u003e6.5-a Where the premises, machinery, plant or furniture is wholly or\u003cbr\u003eexclusively used for the purpose of business or profession [Section\u003cbr\u003e28(1)].............................................................................................................296\u003cbr\u003e6.5-b Where premises, building, machinery, plant or furniture is partly used\u003cbr\u003eor not wholly or exclusively used for the purpose of business or\u003cbr\u003eprofession [Section 28(2) (erstwhile section 38)] ..........................................297\u003cbr\u003e6.6 Deductions related to employee welfare. [Section 29 (erstwhile Sections\u003cbr\u003e36(1)(iv), (iva), (v), (va) with Explanation, 40A(7)(b) \u0026amp; 40A(9) merged].................297\u003cbr\u003e6.6-a Sum paid by way of contribution towards a recognised provident fund\u003cbr\u003eor an approved superannuation fund [Section 29(1)(a) (erstwhile\u003cbr\u003esection 36(1)(iv))]..........................................................................................297\u003cbr\u003e6.6-b Employer's contribution towards a pension scheme referred to in\u003cbr\u003esection 124 [Section 29(1(b) (erstwhile Section 36(1)(iva))].........................298\u003cbr\u003e6.6-c Employer's contribution to an approved gratuity fund or Provision\u003cbr\u003emade for the purpose of making contribution towards approved\u003cbr\u003egratuity fund or for the purpose of payment of any gratuity [Section\u003cbr\u003e29(1)(c) \u0026amp; (d)]...............................................................................................298\u003cbr\u003e6.6-d Sum received by the assessee from his employees as contribution to\u003cbr\u003ecertain funds, if credited to the account of the employee in the relevant\u003cbr\u003efunds by the due date [Section 29(1)(e) (erstwhile Section 36(1)(va))] .........299\u003cbr\u003e6.7 Deduction on certain premium [Section 30 (erstwhile Sections 36(1)(i), (ia),\u003cbr\u003e(ib) merged)]..............................................................................................................299\u003cbr\u003e6.8 Deduction for bad debt and provision for bad and doubtful debt [Section 31\u003cbr\u003e(erstwhile Sections 36(1)(vii), 36(1)(viia) \u0026amp; 36(2) merged)] .....................................300\u003cbr\u003e6.8-a Deduction for provision for bad and doubtful debts [Section 31(1)\u003cbr\u003e(erstwhile Section 36(1)(viia)].......................................................................300\u003cbr\u003e6.8-b Deduction for bad debts [Section 31(2)]........................................................301\u003cbr\u003e6.8-c Provision for bad and doubtful debts not eligible for deduction and deduction\u003cbr\u003efor amount of bad debt which was taken into computation of income as per\u003cbr\u003eICDS [Section 31(3) (erstwhile section 32(1)(ii))].....................................................302\u003cbr\u003e6.9 Other deductions [Section 32 (erstwhile Sections 36(1)(ii), (iii), (iiia), (viii)\u003cbr\u003eand Explanation, 36(1)(xii), (xvii), (xviii), 36(1)(ix, 36(1)(vi), 36(1)(xvi) \u0026amp;\u003cbr\u003e40A merged)].............................................................................................................302\u003cbr\u003e6.9-a Bonus or Commission to employees [Section 32(a) (erstwhile Section\u003cbr\u003e36(1)(ii))].......................................................................................................302\u003cbr\u003e6.9-b Interest on borrowed capital [Section 32(b) (erstwhile Section\u003cbr\u003e36(1)(iii))] .....................................................................................................302\u003cbr\u003e6.9-c Discount on issue of zero coupon bonds to be allowed as deduction on\u003cbr\u003epro rata basis [Section 32(d) (erstwhile Section 36(1)(iiia))].........................304\u003cbr\u003e6.9-d Marked to market loss or other expected loss to be allowed [Section\u003cbr\u003e32(h) (erstwhile Section 36(1)(xviii))] ...........................................................304\u003cbr\u003e6.9-e Securities Transactions Tax and Commodities Transactions Tax paid\u003cbr\u003eto be allowed as deduction [Section 32(k) (erstwhile Section Section\u003cbr\u003e36(1)(xv) \u0026amp; 36(1)(xvi) merged)] ...................................................................304\u003cbr\u003e6.10 Depreciation [Section 33 (erstwhile Section 32)].......................................................304\u003cbr\u003e6.10-a What is 'block of assets' [Section 2(17) (erstwhile section 2(11)]..................305\u003cbr\u003e6.10-b How to compute written down value of depreciable asset [Section 41\u003cbr\u003e(erstwhile Section 43(6)] ...............................................................................309\u003cbr\u003e6.10-c Relevance of actual cost and its computation [Section 39]...........................312\u003cbr\u003e6.10-d When is interest included\/not included in cost of the asset............................313\u003cbr\u003e6.10-e Notional Actual Cost [Section 39(4) (erstwhile Explanations to section\u003cbr\u003e43(1)].............................................................................................................314\u003cbr\u003e6.10-f Computation of depreciation .........................................................................318\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exiv Contents\u003cbr\u003e6.10-g Steps for computing depreciation ..................................................................318\u003cbr\u003e6.10-h Depreciation on asset in the tax year of acquisition if the asset is put to\u003cbr\u003euse for less than 180 days during that tax year [Section 33(4)]......................319\u003cbr\u003e6.10-i Cases where WDV of a block at the end of the year shall be reduced to\u003cbr\u003eNil and hence no depreciation shall be computed..........................................319\u003cbr\u003e6.10-j Is it mandatory to claim depreciation [Section 33(7)]....................................321\u003cbr\u003e6.11 Special provisions for depreciation in certain cases...................................................321\u003cbr\u003e6.11-a Depreciation for undertakings engaged in the generation or generation\u003cbr\u003eand distribution of power [Section 33(2) (erstwhile Section 32(1)(i))]..........321\u003cbr\u003e6.11-b Proportionate depreciation allowed in certain cases [Section 33(5)\u003cbr\u003e(erstwhile Sixth Proviso to section 32)].........................................................322\u003cbr\u003e6.11-c Depreciation on the super structure constructed on leased building...............323\u003cbr\u003e6.11-d How to claim depreciation when the asset is not exclusively used for\u003cbr\u003ethe purpose of business or profession [Section 33(3)(b) (erstwhile\u003cbr\u003eSection 38)] ...................................................................................................323\u003cbr\u003e6.11-e Additional deduction in respect of depreciation on new machinery or\u003cbr\u003eplant [Section 33(8) (erstwhile section 32(iia))] (Additional deduction\u003cbr\u003ein respect of depreciation is not available if tax is payable under the\u003cbr\u003enew regime, i.e., under section 199, 200, 201, 203, 204 read with\u003cbr\u003esection 205 and section 202 (erstwhile Section\u003cbr\u003e115BA\/115BAA\/115BAB\/ 115BAC\/115BAD\/ 115BAE))................................323\u003c\/p\u003e\n\u003cp\u003e6.12 Carry forward and set off of unabsorbed depreciation [Section 33(11)\u003cbr\u003e(erstwhile Section 32(2))]...........................................................................................325\u003cbr\u003e6.13 Amortisation of certain preliminary expenses [Section 44 (erstwhile Section\u003cbr\u003e35D)] .........................................................................................................................325\u003cbr\u003e6.14 Expenditure on Scientific Research [Section 45 (erstwhile Section 35)]....................327\u003cbr\u003e6.15 Deduction in respect of expenditure on specified business [Section 46\u003cbr\u003e(erstwhile Section 35AD)]..........................................................................................330\u003cbr\u003e6.16 Expenditure on agricultural extension project and skill development project.\u003cbr\u003e[Section 47 (erstwhile Sections 35CCC \u0026amp; 35CCD merged)].....................................331\u003cbr\u003e6.17 Tea Development Account, Coffee Development Account and Rubber\u003cbr\u003eDevelopment Account [Section 48 (erstwhile Section 33AB)]...................................331\u003cbr\u003e6.18 Site Restoration Fund [Section 49 (erstwhile Section 33ABA)]..................................331\u003cbr\u003e6.19 Amortisation of expenditure for prospecting certain minerals [Section 51\u003cbr\u003e(erstwhile Section 35E)].............................................................................................332\u003cbr\u003e6.19-a Deduction equal to 1\/10th of the expenditure referred to in section\u003cbr\u003e51(2) to be allowed in each of relevant tax year [Section 51(1)] ...................332\u003cbr\u003e6.19-b Amount of expenditure referred to in section 51(1) [Section 51(2)]..............332\u003cbr\u003e6.19-c Quantum of deduction [Section 51(5)] .........................................................332\u003cbr\u003e6.19-d Audit of Accounts [Section 51(7)].................................................................333\u003cbr\u003e6.20 Amortisation of expenditure for telecommunications services, amalgamation,\u003cbr\u003edemerger, scheme of voluntary retirement, etc. [Section 52 (erstwhile Sections\u003cbr\u003e35ABA, 35ABB, 35DD \u0026amp; 35DDA merged)]...............................................................333\u003cbr\u003e6.21 General conditions for allowable deductions. [Section 34 (erstwhile Section\u003cbr\u003e37)]............................................................................................................................333\u003cbr\u003e6.21-a Revenue expenditure other than specified in sections 28 to 33, 44 to\u003cbr\u003e49, 51 and 52 to be allowed as deduction [Section 34(1) (erstwhile\u003cbr\u003esection 37(1))] ...............................................................................................333\u003cbr\u003e6.21-b Expenditure incurred for purpose which is an offence or prohibited by\u003cbr\u003elaw and on the activities relating to CSR or on certain advertisements\u003cbr\u003enot to be allowed as deduction [Section 34(2) (erstwhile Explantaions\u003cbr\u003e1 \u0026amp; 2 to section 37(1) and section 37(2B))] ..................................................333\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xv\u003cbr\u003e6.21-c Interest on Delayed Payments to Micro and Small Enterprises not to\u003cbr\u003ebe allowed as deduction.................................................................................335\u003c\/p\u003e\n\u003cp\u003eExpenses not deductible\u003c\/p\u003e\n\u003cp\u003e6.22 Amounts not deductible in certain circumstances. [Section 35 (erstwhile\u003cbr\u003eSection 40)]................................................................................................................335\u003cbr\u003e6.22-a Tax paid not to be allowed as deduction [Section 35(a) (erstwhile\u003cbr\u003esection 40(a)(ii) and section 40(a)(v)] ...........................................................335\u003cbr\u003e6.22-b Sum paid or payable to a resident\/non-resident from which tax is\u003cbr\u003erequired to be deducted at source and payment to a provident or other\u003cbr\u003efund established for the benefit of employees not to be allowed as\u003cbr\u003ededuction in certain cases..............................................................................336\u003cbr\u003e6.22-c Salary payable outside India or to a non-resident [Section 35(c)\u003cbr\u003e(erstwhile Section 40(a)(iii))] ........................................................................338\u003cbr\u003e6.22-d Royalty, certain fee, charge, etc., in the case of State Government\u003cbr\u003eUndertakings [Section 35(d) (erstwhile Section 40(a)(iib))]..........................338\u003cbr\u003e6.22-e Certain expenditure incurred by a partnership firm (including LLP)\u003cbr\u003e[Section 35(e) (erstwhile Section 40(b))].......................................................338\u003cbr\u003e6.22-f Certain expenditure incurred by AOP\/BOI [Section 35(f) (erstwhile\u003cbr\u003eSection 40(ba))].............................................................................................338\u003cbr\u003e6.23 Expenses or payments not deductible in certain circumstances. [Section 36\u003cbr\u003e(erstwhile Section 40A)].............................................................................................338\u003cbr\u003e6.23-a Section 36(1) to have overriding effect relating to computation of\u003cbr\u003eincome under the head \"Profits and gains of business or profession\u003cbr\u003e[Section 36(1)]...............................................................................................338\u003cbr\u003e6.23-b Expenses or payments not deductible where such payments are made\u003cbr\u003eto relatives or close associates of the assessee [Section 36(2) (erstwhile\u003cbr\u003eSection 40A(2))] ............................................................................................339\u003cbr\u003e6.23-c Disallowance of 100% of expenditure if payment is made by any\u003cbr\u003emode other than specified banking or online mode[Section 36(4)\u003cbr\u003e(erstwhile Section 40A(3))]............................................................................339\u003cbr\u003e6.23-d Situation where payment is made in subsequent year although\u003cbr\u003ededuction for the expense was already allowed in any earlier year\u003cbr\u003e[Section 36(5) (erstwhile Section 40A(3A))]..................................................340\u003cbr\u003e6.23-e Threshold in case of payment made for plying, hiring or leasing goods\u003cbr\u003ecarriage..........................................................................................................340\u003cbr\u003e6.23-f Exceptions to section 36(4) and 36(5) [Section 36(7) and Rule 26\u003cbr\u003e(erstwhile proviso to 40A(3A) and Rule 6DD)]..............................................340\u003cbr\u003e6.23-g No person can enforce that payment exceeding ₹10,000\/35,000 should\u003cbr\u003ebe made in cash or in mode other than specified banking or online\u003cbr\u003emode [Section 36(8) (erstwhile Section 40A(4))]...........................................342\u003c\/p\u003e\n\u003cp\u003e6.24 Marked to market loss or other expected loss not to be allowed except\u003cbr\u003eprovided in section 32(h) (erstwhile section 36(1)(xviii)) [Section 36(9)\u003cbr\u003e(erstwhile Section 40A(13))]......................................................................................343\u003cbr\u003e6.25 Certain deductions allowed on actual payment basis only. [Section 37\u003cbr\u003e(erstwhile Section 43B)].............................................................................................343\u003cbr\u003e6.25-a Certain deduction to be allowed only in the tax year in which such\u003cbr\u003esums are actually paid [Section 37(1)]...........................................................343\u003cbr\u003e6.25-b Nature of sums payable and stiputlated time period in which the\u003cbr\u003eamount so payable is to be paid [Section 37(2) \u0026amp; section 37(3)]...................343\u003cbr\u003e6.26 Certain sums deemed as profits and gains of business or profession. [Section\u003cbr\u003e38 (erstwhile Section 41)]..........................................................................................344\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exvi Contents\u003cbr\u003eSpecial provisions under the head \"business and profession\"\u003cbr\u003e6.27 Special provision for computation of cost of acquisition of certain assets to\u003cbr\u003echeck tax avoidance in case of transfer [Section 40 (erstwhile Section 43C)]............348\u003cbr\u003e6.28 Full value of consideration for transfer of land and building or both (other than\u003cbr\u003ebeing a capital asset) in certain cases. [Section 53 (erstwhile Section 43CA)] ...........349\u003cbr\u003e6.28-a Stamp duty value to be deemed consideration in certain cases [Section\u003cbr\u003e53(1) (erstwhile Section 43CA(1))]................................................................349\u003cbr\u003e6.28-b Section 53(1) not to apply if the stamp duty value does not exceed\u003cbr\u003e110% of the consideration received or accured [Section 53(2)\u003cbr\u003e(erstwhile Proviso to section 43CA)].............................................................349\u003cbr\u003e6.28-c Stamp duty value on the date of agreement to be deemed consideration\u003cbr\u003e[Section 53(3) (erstwhile Section 43CA(3))]..................................................349\u003cbr\u003e6.28-d Provisions of section 43CA(3) to apply only if the consideration is\u003cbr\u003ereceived by by specified banking or online mode [Section 53(4)\u003cbr\u003e(erstwhile Section 43CA(4))].........................................................................350\u003cbr\u003e6.28-e Provisions of section 78(2) and (3) made applicable to section 53\u003cbr\u003e[Section 53(5) (erstwhile Section 43CA(2))]..................................................350\u003c\/p\u003e\n\u003cp\u003e6.29 Revenue recognition for construction and service contracts [Section 57\u003cbr\u003e(erstwhile Section 43CB)]..........................................................................................350\u003cbr\u003e6.29-a Profits and gains from construction contract or a contract for providing\u003cbr\u003eservices to be determined on the basis of percentage of completion\u003cbr\u003emethod [Section 57(1) (erstwhile Section 43CB(1))].....................................350\u003cbr\u003e6.29-b Profit and gain arising from contract for providing services in certain\u003cbr\u003ecases to be determined on the basis of project completion method or\u003cbr\u003estraight line method instead of percentage of completion method\u003cbr\u003e[Section 57(2)]...............................................................................................350\u003cbr\u003e6.29-c Treatment of retention money and incidental income in the nature of\u003cbr\u003einterest, dividends or capital gains [Section 57(3) (erstwhile Section\u003cbr\u003e43CB(2))] ......................................................................................................351\u003cbr\u003e6.30 Special provision for computing profits and gains of business or profession on\u003cbr\u003epresumptive basis in case of certain residents [Section 58 (erstwhile Sections\u003cbr\u003e44AD, 44ADA \u0026amp; 44AE merged)]...............................................................................351\u003cbr\u003e6.30-a Sections 26 to 54 to the extent contrary to section 58 not to apply in\u003cbr\u003ecertain cases [Section 58(1)]..........................................................................351\u003cbr\u003e6.30-b Manner of computation of Profits and gains of the specified business\u003cbr\u003eand the conditions to be satisfied thereof [Section 58(2)]..............................351\u003cbr\u003e6.31 Special provision for computation of income on presumptive basis in respect\u003cbr\u003eof certain business activities of certain non-residents [Section 61 (erstwhile\u003cbr\u003eSections 44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD merged)]..........................358\u003cbr\u003e6.31-a Sections 26 to 54 to the extent contrary to section 61 not to apply in\u003cbr\u003ecertain cases [Section 61(1)]..........................................................................359\u003cbr\u003e6.31-b Manner of computation of Profits and gains of the specified business\u003cbr\u003eand the conditions to be satisfied thereof [Section 61(2)]..............................359\u003cbr\u003e6.32 Maintenance of books of account [Section 62 (erstwhile Section 44AA)]..................364\u003cbr\u003e6.32-a Person carrying on specified profession or carrying on business or any\u003cbr\u003enon-specified profession to maintain books of account [Section 62(1)\u003cbr\u003e(erstwhile Section 44AA(1))] .........................................................................364\u003c\/p\u003e\n\u003cp\u003e6.32-b Conditions in respect of any persons carrying on, business; or non-\u003cbr\u003especified profession [Section 62(2)]..............................................................364\u003c\/p\u003e\n\u003cp\u003e6.32-c Maintenance of books of account under section 62. [Rule 46] ......................366\u003cbr\u003e6.33 Tax audit [Section 63 (erstwhile Section 44AB)] .......................................................368\u003cbr\u003e6.33-a Person carrying on business or profession fulfilling certain conditions\u003cbr\u003eto get his accounts audited [Section 63(1) (erstwhile Section 44AB)]............368\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xvii\u003cbr\u003e6.33-b Provisions of section 63 not to apply in certain cases [Section 63(2)] ...........369\u003cbr\u003e6.33-c Assessee to furnish the report of the audit by the specified date\u003cbr\u003e[Section 63(3)]...............................................................................................369\u003cbr\u003e6.33-d No separate tax audit is required if the accounts of the business or\u003cbr\u003eprofession are audited under any other law, but report of accountant to\u003cbr\u003ebe submitted [Section 63(4)] .........................................................................370\u003cbr\u003e6.33-e Report of audit of accounts to be furnished under section 63. [Rule 47\u003cbr\u003e(erstwhile Rule 6G)]......................................................................................370\u003cbr\u003eChapter 7: Income under the Head \"Capital Gains\" [Sections 67 to 91] ........................371\u003cbr\u003e7.1 Basis of Charge [Section 67(1) (erstwhile Section 45(1))].........................................371\u003c\/p\u003e\n\u003cp\u003e(A) There must be a capital asset\u003c\/p\u003e\n\u003cp\u003e7.2 Capital gain arises only when a capital asset is transferred. If the asset\u003cbr\u003etransferred is not a capital asset, it will not be covered under the head 'Capital\u003cbr\u003eGain'...........................................................................................................................371\u003cbr\u003e7.2-a What is a capital asset [Section 2(22) (erstwhile Section 2(14))]...................371\u003cbr\u003e7.2-b Types of capital assets...................................................................................373\u003cbr\u003e7.2-c Determination of the period of holding of an asset [Section 2(101)(c)\u003cbr\u003e(erstwhile Explanation 1(i) to section 2(42A))] .............................................373\u003cbr\u003e(B) Capital asset must have been transferred\u003c\/p\u003e\n\u003cp\u003e7.3 Capital gain arises only when there is a transfer of capital asset: ...............................377\u003cbr\u003e7.3-a What is transfer [Section 2(109) (erstwhile Section 2(47)]............................377\u003cbr\u003e7.3-b Transactions not regarded as transfer [Section 68 and 70 (erstwhile\u003cbr\u003eSections 46 and 47)]......................................................................................378\u003cbr\u003e(C) Capital gain should arise in the tax year in which transfer took place\u003cbr\u003e7.4 Normally, capital gain arises in the tax year in which the transfer of the asset\u003cbr\u003etakes place even if the consideration for the transfer is received or realised in a\u003cbr\u003elater year. There are, however, three exceptional cases where capital gain is\u003cbr\u003echargeable to tax not in the year of transfer of the asset, but in some other\u003cbr\u003eyear. These exceptions are: ........................................................................................384\u003cbr\u003e(D) Profits or gains as a result of such transfer will be known as capital gain\u003cbr\u003e7.5 Computation of capital gains [Section 72 (erstwhile section 48)]..............................385\u003cbr\u003e7.6 Full value of consideration.........................................................................................387\u003cbr\u003e7.7 Expenses on transfer..................................................................................................390\u003cbr\u003e7.8 Cost of acquisition .....................................................................................................391\u003cbr\u003e7.9 Advance money received [Section 81 (erstwhile Sections 51 and Section\u003cbr\u003e56(2)(ix))] ..................................................................................................................405\u003cbr\u003e7.10 Cost of improvement [Section 90(1) \u0026amp; (2) (erstwhile Section 55(1)(b))]...................406\u003cbr\u003e7.10-a Cost of improvement [Section 90(1)] ............................................................406\u003cbr\u003e7.11 Indexation of cost of acquisition and cost of improvement not to be allowed in\u003cbr\u003ecase of long-term capital gain ....................................................................................407\u003cbr\u003e7.12 Computation of capital gain in special cases [Section 67]..........................................407\u003cbr\u003e7.12-a Taxation of zero coupon bonds......................................................................407\u003cbr\u003e7.12-b Capital gain in case of amount received from an insurer on account of\u003cbr\u003edamage to or destruction of any capital asset [Section 67(2) to (4)\u003cbr\u003e(erstwhile Section 45(1A))]............................................................................408\u003cbr\u003e7.12-c Profits or gains arising from receipt of the amount on maturity of high\u003cbr\u003epremium unit linked insurance policy chargeable to tax under the head\u003cbr\u003e“Capital gains” [Section 67(5) (erstwhile Section 45(1B))] ...........................409\u003c\/p\u003e\n\u003cp\u003e7.12-d Capital gain on conversion of capital asset into stock-in-trade or stock-\u003cbr\u003ein-trade into capital asset ...............................................................................409\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exviii Contents\u003cbr\u003e7.12-e Transfer of securities by depository [Section 67(7) (erstwhile Section\u003cbr\u003e45(2A))].........................................................................................................410\u003cbr\u003e7.12-f Capital gain on transfer of capital asset by a partner\/member to a\u003cbr\u003efirm\/AOP\/BOI as capital contribution [Section 67(9) (erstwhile\u003cbr\u003eSection 45(3))]...............................................................................................411\u003cbr\u003e7.12-g Profits or gains from receipt of money or capital asset or both by\u003cbr\u003especified person from a specified entity on reconstitution of specified\u003cbr\u003eentity shall be chargeable to income-tax as income of such specified\u003cbr\u003eentity under the head \"Capital gains\" [Section 67(10)............ (erstwhile Section\u003cbr\u003e45(4))] ...........................................................................................................411\u003cbr\u003e7.12-h Capital gain on transfer by way of compulsory acquisition of an asset\u003cbr\u003e[Section 67(12) (erstwhile Section 45(5))].....................................................415\u003cbr\u003e7.12-i Special provisions for computation of capital gains in case of joint\u003cbr\u003edevelopment agreement [Section 67(14) (erstwhile Section 45(5A))]............417\u003cbr\u003e7.13 Computation of capital gain in certain other cases.....................................................419\u003cbr\u003e7.13-a Capital gain on conversion of debentures into shares ....................................419\u003cbr\u003e7.13-b Conversion of preference shares into equity shares.......................................419\u003cbr\u003e7.13-c Capital gains on distribution of assets by companies in liquidation\u003cbr\u003e[Section 68 (erstwhile Section 46)]................................................................420\u003cbr\u003e7.13-d Goodwill of a business or profession, or a trade mark or brand name\u003cbr\u003eassociated with a business or profession, or any other intangible asset,\u003cbr\u003eor a right to manufacture, produce or process any article or thing, or a\u003cbr\u003eright to carry on any business or profession, or tenancy rights, or stage\u003cbr\u003ecarriage permits, or loom hours, or any other right........................................421\u003cbr\u003e7.13-e Capital gain on transfer of depreciable assets forming part of block of\u003cbr\u003eassets [Section 74 (erstwhile Section 50)]......................................................422\u003cbr\u003e7.13-f Sale of depreciable asset on which depreciation is charged on straight\u003cbr\u003eline method [Section 75 (erstwhile Section 50A)]..........................................424\u003cbr\u003e7.13-g Special provision for computation of capital gains in case of Market\u003cbr\u003eLinked Debenture [Section 76 (erstwhile Section 50AA)]..............................425\u003cbr\u003e7.13-h Special provisions for computation of capital gains in case of slump\u003cbr\u003esale [Section 77 (erstwhile Section 50B) read with Section 2(103)\u003cbr\u003e(erstwhile Section 2(42C))]............................................................................426\u003cbr\u003e7.13-i Special provision for full value of consideration for computation of\u003cbr\u003ecapital gains in real estate transactions [Section 78 (erstwhile Section\u003cbr\u003e50C)] .............................................................................................................431\u003cbr\u003e7.13-j Special provision for full value of consideration for transfer of share\u003cbr\u003eother than quoted share [Section 79 (erstwhile Section 50CA)].....................432\u003cbr\u003e7.13-k Capital gain on re-purchase of Units of Mutual Funds under Equity\u003cbr\u003eLinked Saving Schemes [Section 67(17) (erstwhile Section 45(6))]..............433\u003cbr\u003e7.13-l Capital gains on purchase by company of its own shares or other\u003cbr\u003especified securities. [Section 69 (Erstwhile Section 46A)].............................433\u003cbr\u003e7.13-m Taxation of capital gain on transfer of property (received without\u003cbr\u003econsideration or for inadequate consideration), if sold subsequently.............434\u003cbr\u003e7.13-n Capital gain on conversion of a company to Limited Liability\u003cbr\u003ePartnership.....................................................................................................435\u003c\/p\u003e\n\u003cp\u003e7.13-o Capital gain in the case of transfer of shares\/debentures by non-\u003cbr\u003eresidents [Section 72(6) (erstwhile First proviso to section 48 and Rule\u003c\/p\u003e\n\u003cp\u003e52 (Erstwhile Rule 115A)].............................................................................437\u003cbr\u003e7.13-p Exemption of long-term capital gains arising to non-resident Indian on\u003cbr\u003etransfer of 'foreign exchange asset' [Section 215 (erstwhile Section\u003cbr\u003e115F)]............................................................................................................437\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xix\u003cbr\u003e7.13-q Option not to avail of the provisions of section 215 [Section 218\u003cbr\u003e((erstwhile Section 115-I)].............................................................................438\u003cbr\u003e7.14 Reference to Valuation Officer [Section 91 (erstwhile Section 55A) and Rule\u003cbr\u003e55 (Erstwhile Rule 111AA)].......................................................................................439\u003c\/p\u003e\n\u003cp\u003eExemption of capital gains\u003c\/p\u003e\n\u003cp\u003e7.15 Types of exemption of capital gains...........................................................................439\u003cbr\u003e7.15-a Capital gain on transfer of units under section 64 exempt if transfer\u003cbr\u003etakes place on or after 1.4.2002 [Sl. No. 14 of the Table under\u003cbr\u003eSchedule II (erstwhile Section 10(33))] .........................................................440\u003cbr\u003e7.15-b Exemption of capital gains on compensation received on compulsory\u003cbr\u003eacquisition of agricultural land situated within specified urban limits\u003cbr\u003e[Sl. No. 18 of Table under Schedule III (erstwhile Section 10(37))]..............440\u003cbr\u003e7.15-c Income from capital gain to a political party to be exempt [Section 12]........440\u003cbr\u003e7.16 Profit on sale of property used for residence [Section 82 (erstwhile Section\u003cbr\u003e54)] ............................................................................................................................440\u003cbr\u003e7.17 Capital gains on transfer of land used for agricultural purposes not to be\u003cbr\u003echarged in certain cases [Section 83 (erstwhile Section 54B)] ...................................443\u003cbr\u003e7.18 Capital Gain on compulsory acquisition of land and buildings forming part of\u003cbr\u003ean industrial undertaking [Section 84 (erstwhile Section 54D)].................................445\u003cbr\u003e7.19 Capital gains not to be charged on investment in certain bonds [Section 85\u003cbr\u003e(erstwhile Section 54EC)]..........................................................................................446\u003cbr\u003e7.20 Capital gains on transfer of certain capital assets not to be charged in case of\u003cbr\u003einvestment in residential house [Section 86 (erstwhile Section 54F)]........................447\u003cbr\u003e7.21 Exemption of capital gains on transfer of assets in cases of shifting of\u003cbr\u003eindustrial undertaking from urban area [Section 87 (erstwhile Section 54G)]............456\u003cbr\u003e7.22 Exemption of capital gain on transfer of assets in cases of shifting of industrial\u003cbr\u003eundertaking from urban area to any Special Economic Zone [Section 88\u003cbr\u003e(erstwhile Section 54GA)]..........................................................................................458\u003cbr\u003e7.23 Extension of time limit for acquiring new asset or depositing or investing\u003cbr\u003eamount of capital gains, in case of compulsory acquisition [Section 89\u003cbr\u003e(erstwhile Section 54H)] ............................................................................................458\u003cbr\u003e7.24 Tax on short-term capital gains in certain cases [Section 196 (erstwhile\u003cbr\u003eSection 111A)] ...........................................................................................................459\u003cbr\u003e7.25 Tax on long-term capital gains [Section 197 (erstwhile Section 112)].......................460\u003cbr\u003e7.26 Excess income tax computed as under, to be ignored in case of an individual\u003cbr\u003eor HUF being a resident and having long-term capital gain from the transfer of\u003cbr\u003eland or building or both acquired before the 23.7.2024 [Section 197(3)]...................465\u003cbr\u003e7.27 Concept of Indexation (Applicable only for the purpose of Section 197(3)):.............466\u003cbr\u003e7.27-a Indexation of cost of acquisition and cost of improvement to be\u003cbr\u003eallowed in case of long-term capital gain (indexation applicable upto\u003cbr\u003e22.7.2024) .....................................................................................................466\u003cbr\u003e7.27-b Computation of indexed cost of acquisition...................................................467\u003cbr\u003e7.27-c Computation of Indexed cost of improvement (Section 72(8)(c)\u003cbr\u003e[Erstwhile Explanation (iv) to Section 48)] ...................................................470\u003cbr\u003e7.28 Tax on long-term capital gains in certain cases [Section 198 (erstwhile Section\u003cbr\u003e112A)]........................................................................................................................477\u003cbr\u003eChapter 8: Income under the Head \"Income from Other Sources\" [Sections 92\u003cbr\u003eto 95] ..................................................................................................................489\u003cbr\u003e8.1 Chargeability [Section 92(1) (erstwhile Section 56)].................................................489\u003cbr\u003e8.2 Method of Accounting ...............................................................................................489\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exx Contents\u003cbr\u003e8.3 Specific incomes included under 'Income from Other Sources' [Section 92(2)\u003cbr\u003e(erstwhile Section 56(2)]............................................................................................489\u003cbr\u003e8.4 Taxability of Dividend [Section 92(2)(a) (erstwhile Section 56(2)(i))]......................492\u003cbr\u003e8.4-a What is dividend............................................................................................492\u003cbr\u003e8.4-b Dividends not to include the following:.........................................................494\u003cbr\u003e8.4-c Meaning of Accumulated profits:..................................................................494\u003cbr\u003e8.4-d Deductions for expenses from dividend income other than referred to\u003cbr\u003ein section 2(40)(f) or from income from units of mutual fund [Section\u003cbr\u003e93(2) (erstwhile Proviso to Section 57].........................................................495\u003cbr\u003e8.5 Winnings from Lotteries, Crossword Puzzles, Horse Races and Card Games\u003cbr\u003e[Section 92(2)(b) (erstwhile Section 56(2)(ib))].........................................................495\u003cbr\u003e8.5-a Grossing up of lottery income, etc.................................................................495\u003cbr\u003e8.5-b Special rate of income-tax in case of winnings from lotteries,\u003cbr\u003ecrossword puzzles, races, etc. [Sl. No. 1 of Table under Section 194(1)\u003cbr\u003e(erstwhile Section 115BB)]............................................................................496\u003cbr\u003e8.6 Special rate of income-tax in case of winnings from online games [Sl. No. 5 of\u003cbr\u003ethe Table under section 194(1) (erstwhile Section 115BBJ)] .....................................496\u003cbr\u003e8.7 Interest on Securities [Section 92(2)(e) (erstwhile Section 56(2)(id))].......................496\u003cbr\u003e8.7-a Chargeability of Interest on Securities...........................................................497\u003cbr\u003e8.7-b Accrual of Interest.........................................................................................497\u003cbr\u003e8.7-c Grossing up of interest...................................................................................497\u003cbr\u003e8.7-d Deductions for expenses from Interest on Securities [Section 93\u003cbr\u003e(erstwhile Section 57(i) and (iii))] .................................................................497\u003c\/p\u003e\n\u003cp\u003e8.8 Income from letting out of machinery, plant or furniture [Section 92(f)\u003cbr\u003e(erstwhile Section 56(2)(ii))]......................................................................................498\u003cbr\u003e8.8-a Income from composite letting of machinery, plant or furniture and\u003cbr\u003ebuildings [Section 92(g) (erstwhile Section 56(2)(iii))].................................498\u003cbr\u003e8.8-b Deductions permissible from letting out of machinery, plant or\u003cbr\u003efurniture and buildings [Section 93(1)(c) (erstwhile Section 57(ii) and\u003cbr\u003e(iii))]..............................................................................................................498\u003cbr\u003e8.9 Family pension payments received by the legal heirs of a deceased employee ..........498\u003cbr\u003e8.10 Income of any person to include not only gift of money from any person or\u003cbr\u003epersons but also the gift of property (whether movable or immovable) or\u003cbr\u003eproperty acquired for inadequate consideration [Section 92(2)(m) (erstwhile\u003cbr\u003eSection 56(2)(x))].......................................................................................................499\u003cbr\u003e8.10-a Money or asset received without consideration or for an inadequate\u003cbr\u003econsideration: Where any person receives in any tax year, from any\u003cbr\u003eperson or persons any money, moveable or immoveable property\u003cbr\u003ewithout consideration or for an inadequate consideration, it shall be\u003cbr\u003etaxable as under:............................................................................................499\u003cbr\u003e8.10-b Provisions of section 92(2)(m) not to apply in certain cases [Section\u003cbr\u003e92(3)]:............................................................................................................501\u003cbr\u003e8.10-c Certain points to be considered in case of immoveable property\u003cbr\u003e[Section 92(4)]...............................................................................................502\u003cbr\u003e8.11 Interest on compensation or enhanced compensation [Section 92(2)(i) and\u003cbr\u003eSection 93(1)(f) (erstwhile Section 56(2)(viii) and section 57(iv))] ...........................502\u003cbr\u003e8.12 Forfeiture of advance received for transfer of capital asset [Section 92(2)(h)\u003cbr\u003e(erstwhile Section 56(2)(ix))].....................................................................................502\u003cbr\u003e8.13 Taxability of compensation in connection with termination of employment\u003cbr\u003e[Section 92(2)(j) (erstwhile Section 56(2)(xi))]..........................................................503\u003cbr\u003e8.14 Any sum including bonus received from LIC to be taxed, if the same is not\u003cbr\u003eexempt under Sl. No. 2 of Table under Schedule II or it is taxable under this\u003cbr\u003ehead or any other head [Section 92(2)(l) (erstwhile 56(2)(xiii)) ]...............................503\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxi\u003cbr\u003e8.15 Other incomes taxable under this head.......................................................................503\u003cbr\u003e8.15-a Deduction allowable for earning other income ..............................................504\u003cbr\u003e8.16 Amounts not deductible in computing the income under the head 'Income from\u003cbr\u003eOther Sources' [Section 94 (erstwhile Section 58)]....................................................504\u003cbr\u003e8.16-a Certain expenses\/payment not deductible in computing the income\u003cbr\u003eunder the head \"Income from other sources\" [Section 94(1)] ........................504\u003cbr\u003e8.16-b Provision of sections 29, 35((b)(i) and 36 of PGBP to apply for\u003cbr\u003eincome from other sources [Section 94(2)]....................................................504\u003cbr\u003e8.16-c No deduction for any expenditure or allowance to be allowed in\u003cbr\u003ecomputing the income from winnings from lotteries, crossword\u003cbr\u003epuzzles, races etc. [Section 94(4)] .................................................................505\u003cbr\u003e8.16-d Section 94(4) not to apply in computing the income from the activity\u003cbr\u003eof owning and maintaining such horses [Section 94(5)]................................505\u003cbr\u003e8.17 Deemed income chargeable to tax [Section 95 (erstwhile Section 59)]......................505\u003cbr\u003eChapter 9: Income of Other Persons Included in Assessee's Total Income\u003cbr\u003e(Clubbing of Income) [Sections 96 to 100] ......................................................506\u003cbr\u003e(A) Income of other persons included in the assessee’s total income\u003cbr\u003e9.1 Transfer of income without transfer of assets [Section 90 (erstwhile\u003cbr\u003eSection 60)]................................................................................................................506\u003cbr\u003e9.2 Chargeability of income in transfer of assets [Section 97 (erstwhile\u003cbr\u003eSection 61)]................................................................................................................506\u003cbr\u003e(B) Income of other persons included only in the individual’s total income\u003cbr\u003e9.3 Income of an individual to include income of spouse, minor child, etc.\u003cbr\u003e[Section 99 (erstwhile Section 64)]............................................................................507\u003cbr\u003e9.3-a Remuneration of spouse from a concern in which the other spouse has\u003cbr\u003esubstantial interest [Section 99(1)(a)(i)] ........................................................507\u003cbr\u003e9.3-b Income from assets transferred to the spouse [Section 99(1)(a)(ii)\u003cbr\u003e(erstwhile Section 64(1)(iv))].........................................................................509\u003cbr\u003e9.3-c Income from assets transferred to son's wife [Section 99(1)(b)\u003cbr\u003e(erstwhile Section 64(1)(vi))].........................................................................510\u003cbr\u003e9.3-d Amount to be included in total income of an individual when\u003cbr\u003etransferred asset is invested in business by the spouse or son's wife\u003cbr\u003e[Section 99(2)]...............................................................................................510\u003cbr\u003e9.3-e Income from assets transferred to any person for the benefit of his\/her\u003cbr\u003espouse or his son's wife of the transferor [Section 99(1)(d) (erstwhile\u003cbr\u003eSection 64(1)(vii))] ........................................................................................510\u003cbr\u003e9.3-f Clubbing of income of a minor child [Section 99(1)(c) (erstwhile\u003cbr\u003eSection 64(1A))] ............................................................................................511\u003cbr\u003e9.3-g Property owned by an individual converted into property belonging to\u003cbr\u003ehis HUF [Section 99(3) (erstwhile Section 64(2))] ........................................512\u003cbr\u003e9.4 Liability of person, i.e., the transferee in respect of income included in the\u003cbr\u003eincome of another person, i.e., transferor [Section 100 (erstwhile Section 65)] .........514\u003cbr\u003eChapter 10: Unexplained Credits, Investments, Asset, Expenditure, etc.\u003cbr\u003e[Sections 102 to 107] .........................................................................................515\u003cbr\u003e10.1 Unexplained credits [Section 102 (erstwhile Section 68)]..........................................515\u003cbr\u003e10.1-a Conditions to be satisfied for applicability of section 102 (erstwhile\u003cbr\u003esection 68).....................................................................................................516\u003cbr\u003e10.2 Unexplained investment. [Section 103 (erstwhile Sections 69 \u0026amp; 69B merged)] ........516\u003cbr\u003e10.3 Unexplained asset. [Section 104 (erstwhile Sections 69A \u0026amp; 69B merged)]................517\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxii Contents\u003cbr\u003e10.4 Unexplained expenditure. [Section 105 (erstwhile Section 69C)]..............................517\u003cbr\u003e10.5 Amount borrowed or repaid through negotiable instrument, hundi, etc.\u003cbr\u003e[Section 106 (erstwhile Section 69D)] .......................................................................518\u003cbr\u003e10.6 Charge of tax [Section 107] .......................................................................................518\u003cbr\u003e10.7 Tax on income referred to in sections 102 to 106. [Section 195 (erstwhile\u003cbr\u003eSection 115BBE)].......................................................................................................518\u003cbr\u003eChapter 1: Set off or Carry Forward and Set off of Losses [Sections 108 to 121]...........520\u003cbr\u003e11.1 Set off of losses under same head of income [Section 108 (erstwhile Section\u003cbr\u003e70)] ............................................................................................................................520\u003cbr\u003e11.2 Set off of losses under any other head of income. [Section 109 (erstwhile\u003cbr\u003eSection 71)]................................................................................................................521\u003cbr\u003e11.3 Carry forward and set off of losses ............................................................................524\u003cbr\u003e11.3-a Submission of return for losses. [Section 121 (erstwhile Section 80)]...........524\u003cbr\u003e11.4 Carry forward and set off of loss from house property [Section 110 (erstwhile\u003cbr\u003eSection 71B)] .............................................................................................................525\u003cbr\u003e11.5 Carry forward and set off of loss from Capital gains. [Section 111 (erstwhile\u003cbr\u003eSection 74)]................................................................................................................525\u003cbr\u003e11.6 Carry forward and set off of business loss [Section 112 (erstwhile Section 72)]........526\u003cbr\u003e11.7 Set off and carry forward of losses computed in respect of speculation\u003cbr\u003ebusiness. [Section 113 (erstwhile Section 73)]...........................................................529\u003cbr\u003e11.8 Set off and carry forward of losses computed in respect of specified business.\u003cbr\u003e[Section 114 (erstwhile Section 73A)]........................................................................530\u003cbr\u003e11.9 Set off and carry forward of losses from specified activity [Section 115\u003cbr\u003e(erstwhile Section 74A)].............................................................................................531\u003cbr\u003e11.10 Brought forward losses must be set off in the immediately succeeding year\/\u003cbr\u003eyears...........................................................................................................................531\u003cbr\u003e11.11 Special provisions of set off of losses in case of an individual or HUF or\u003cbr\u003eAOP\/BOI or Artificial Juridical Person who is taxable under section 202\u003cbr\u003e(erstwhile section 115BAC(1A)).................................................................................532\u003cbr\u003e11.12 Special provisions of set off of loss in case of a company which has opted to\u003cbr\u003ebe taxed as per provisions of Section 200 [Section 200 (erstwhile section\u003cbr\u003e115BAA)]...................................................................................................................532\u003cbr\u003e11.13 Carry forward and set off of the accumulated losses and unabsorbed\u003cbr\u003edepreciation allowance in amalgamation or demerger, etc.........................................533\u003cbr\u003e11.14 Carry forward and set off of losses not permissible in certain cases. [Section\u003cbr\u003e119 (erstwhile Sections 78 \u0026amp; 79 merged)].................................................................535\u003cbr\u003e11.14-aChange in the constitution of a firm [Section 119(1) (erstwhile section\u003cbr\u003e78(1)).............................................................................................................535\u003cbr\u003e11.14-bCarry forward and set off of losses on succession of business or\u003cbr\u003eprofession by another person otherwise than by inheritance [Section\u003cbr\u003e119(2) (erstwhile section 78(2))]...................................................................536\u003cbr\u003e11.14-cCarry forward and set off of losses in case of closely held company\u003cbr\u003e[Section 119(3) (erstwhile Section 79)] .........................................................536\u003c\/p\u003e\n\u003cp\u003e11.15 No set off of losses against undisclosed income consequent to search,\u003cbr\u003erequisition and survey [Section 120 (erstwhile Section 79A)]....................................538\u003cbr\u003eChapter 12: Deductions to be Made in Computing Total Income [Sections 122 to\u003cbr\u003e154 (Chapter VIII)]...........................................................................................539\u003cbr\u003e12.1 Basic rules of deductions [Section 122 (erstwhile Sections 80A\/80AB\/AC)]..............540\u003cbr\u003e12.2 Deduction for life insurance premia, deferred annuity, contributions to\u003cbr\u003eprovident fund, etc. [Section 123 (erstwhile Section 80C)]........................................542\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxiii\u003cbr\u003e12.3 Deduction in respect of employer and assessee contribution to pension scheme\u003cbr\u003eof Central Government [Section 124 (erstwhile Section 80CCD)].............................542\u003cbr\u003e12.4 Deduction in respect of contribution to Agnipath Scheme [Section 125\u003cbr\u003e(erstwhile Section 80CCH)].......................................................................................545\u003cbr\u003e12.5 Deduction in respect of health insurance premia [Section 126 (erstwhile\u003cbr\u003eSection 80D)].............................................................................................................545\u003cbr\u003e12.6 Deduction in respect of maintenance including medical treatment of a\u003cbr\u003edependant who is a person with disability [Section 127 (erstwhile Section\u003cbr\u003e80DD)].......................................................................................................................550\u003cbr\u003e12.7 Deduction in respect of medical treatment, etc. [Section 128 (erstwhile Section\u003cbr\u003e80DDB and Rule 62 (erstwhile Rule 11DD)].............................................................551\u003cbr\u003e12.8 Deduction in respect of interest on loan taken for higher education. [Section\u003cbr\u003e129 (erstwhile Section 80E)]......................................................................................552\u003cbr\u003e12.9 Deduction in respect of interest on loan taken for residential house property\u003cbr\u003e[Section 13 (erstwhile Section 80EE)] .......................................................................552\u003cbr\u003e12.10 Deduction in respect of interest on loan taken for certain house property\u003cbr\u003e[Section 131 (erstwhile Section 80EEA)]...................................................................553\u003cbr\u003e12.11 Deduction in respect of purchase of electric vehicle [Section 132 (erstwhile\u003cbr\u003eSection 80EEB)].........................................................................................................554\u003cbr\u003e12.12 Deduction in respect of donations to certain funds, charitable institutions, etc.\u003cbr\u003e[Section 133 (erstwhile Section 80G)] .......................................................................554\u003cbr\u003e12.13 Deductions in respect of rent paid [Section 134 (erstwhile Section 80GG)]...............558\u003cbr\u003e12.14 Deduction in respect of certain donations for scientific research or rural\u003cbr\u003edevelopment [Section 135 (erstwhile Section 80GGA)].............................................558\u003cbr\u003e12.15 Deduction in respect of contributions given by companies to political parties\u003cbr\u003e[Section 136 (erstwhile Section 80GGB)]..................................................................559\u003cbr\u003e12.16 Deduction in respect of contribution given by any person to political parties\u003cbr\u003e[Section 137 (erstwhile Section 80GGC)]..................................................................560\u003cbr\u003eDeduction in respect of certain incomes\u003c\/p\u003e\n\u003cp\u003e12.17 Deductions in respect of profits and gains from industrial undertakings or\u003cbr\u003eenterprises engaged in infrastructure development, etc. [Section 138 (erstwhile\u003cbr\u003eSection 80-IA)]...........................................................................................................560\u003cbr\u003e12.17-aEssential conditions for enterprises carrying on the business of\u003cbr\u003einfrastructure facility [Section 80-IA(4)(ii)]..................................................561\u003cbr\u003e12.18 Deductions in respect of profits and gains by an undertaking or enterprise\u003cbr\u003eengaged in development of Special Economic Zone [Section 139 (erstwhile\u003cbr\u003eSection 80-IAB)] ........................................................................................................561\u003cbr\u003e12.19 Special provision in respect of specified business. [Section 140 (erstwhile\u003cbr\u003eSection 80-IAC)]........................................................................................................562\u003cbr\u003e12.20 Deduction in respect of profits and gains from certain industrial undertakings\u003cbr\u003e[Section 141 (erstwhile Section 80-IB)].....................................................................566\u003cbr\u003e12.21 Deductions in respect of profits and gains from housing projects [Section 142\u003cbr\u003e(erstwhile Section 80-IBA)]........................................................................................566\u003cbr\u003e12.22 Special provisions in respect of certain undertakings in North Eastern States\u003cbr\u003e[Section 143 (erstwhile Section 80-IE)].....................................................................567\u003cbr\u003e12.23 Special provisions in respect of newly established Units in Special Economic\u003cbr\u003eZones. [Section 144 (erstwhile Section 10AA)]..........................................................569\u003c\/p\u003e\n\u003cp\u003e12.24 Deduction for businesses engaged in collecting and processing of bio-\u003cbr\u003edegradable waste [Section 145 (erstwhile Section 80JJA)]........................................569\u003c\/p\u003e\n\u003cp\u003e12.25 30% of additional employee cost to be allowed as deduction for 3 consecutive\u003cbr\u003etax years to an assessee whose accounts are required to be audited [Section\u003cbr\u003e146 (erstwhile Section 80JJAA)]................................................................................569\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxiv Contents\u003cbr\u003e12.26 Deductions for income of Offshore Banking Units and Units of International\u003cbr\u003eFinancial Services Centre [Section 147 (erstwhile Section 80LA)] ............................572\u003cbr\u003e12.27 Deduction in respect of certain inter-corporate dividends [Section 148\u003cbr\u003e(erstwhile Section 80M)]............................................................................................574\u003cbr\u003e12.28 Deduction in respect of income of Co-operative Societies [Section 149\u003cbr\u003e(erstwhile Section 80P)].............................................................................................574\u003cbr\u003e12.29 [Deduction in respect of income of federal co-operative. [Section 150] ....................577\u003cbr\u003e12.30 Deduction in respect of royalty income, etc., of authors of certain books other\u003cbr\u003ethan text books [Section 151 (erstwhile Section 80QQB)].........................................578\u003cbr\u003e12.31 Deduction in respect of royalty on patents [Section 152 (erstwhile Section\u003cbr\u003e80RRB)].....................................................................................................................579\u003cbr\u003e12.32 Deduction for interest on deposits [Section 153 (erstwhile Section 80TTA \u0026amp;\u003cbr\u003e80TTB merged)].........................................................................................................581\u003cbr\u003e12.33 Deduction in case of a person with disability [Section 154 (erstwhile Section\u003cbr\u003e80U)] .........................................................................................................................582\u003cbr\u003eChapter 13: Agricultural Income and Its Tax Treatment [Sections 2(5) and 11\u003cbr\u003eread with Schedule II (Table: Sl. No. 1)].........................................................583\u003cbr\u003e13.1 What is Agricultural Income? ....................................................................................583\u003cbr\u003e13.2 Certain incomes not to be included in agricultural income ........................................584\u003cbr\u003e13.3 What does agriculture include?..................................................................................584\u003cbr\u003e13.4 Income which is partially agricultural and partially from business ............................584\u003cbr\u003e13.5 Tax on non-agricultural income if the assessee earns agricultural income also..........586\u003cbr\u003e13.5-a Computation of tax on non-agricultural income where there is\u003cbr\u003eagricultural income also.................................................................................586\u003cbr\u003eChapter 14: Computation of Tax Liability of Various Categories of Persons.................589\u003cbr\u003e14.1 Rates of income-tax on certain specified incomes for all categories of persons.........589\u003cbr\u003e14.2 Rates of income tax on normal income for all categories of persons .........................590\u003cbr\u003e14.2-a In the case of every Individual or Hindu Undivided Family or\u003cbr\u003eAssociation of Persons (AOP) (other than a Co-operative Society) or\u003cbr\u003eBody or Individuals (BOI), whether incorporated or not, or an\u003cbr\u003eArtificial Juridical Person (AJP)....................................................................590\u003cbr\u003e14.2-b In the case of every co-operative society .......................................................592\u003cbr\u003e14.2-c In case of a firm (including limited liability partnership) or every local\u003cbr\u003eauthority ........................................................................................................593\u003cbr\u003e14.2-d In the case of a company ...............................................................................593\u003cbr\u003e14.3 Marginal Relief..........................................................................................................595\u003cbr\u003e14.4 Cess ...........................................................................................................................595\u003cbr\u003e14.5 Assessment of an individual ......................................................................................596\u003cbr\u003e14.5-a An individual is liable to pay tax in respect of the following incomes...........596\u003cbr\u003e14.5-b Incomes received from firm\/AOP\/HUF which are exempt in the hands\u003cbr\u003eof an individual..............................................................................................597\u003cbr\u003e14.5-c Apportionment of income between spouses governed by Portuguese\u003cbr\u003eCivil Code [Section 10 (erstwhile Section 5A)] .............................................597\u003cbr\u003e14.5-d Computation of total income and tax liability................................................598\u003cbr\u003e14.5-e Rate of Tax....................................................................................................598\u003cbr\u003e14.5-f Rebate of income-tax in case of certain individuals [Section 156\u003cbr\u003e(erstwhile Section 87A)] ................................................................................602\u003cbr\u003e14.5-g Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Section 206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxv\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime............................................................................................................605\u003cbr\u003e14.6 Assessment of Hindu Undivided Family....................................................................608\u003cbr\u003e14.6-a Computation of Total Income of HUF...........................................................609\u003cbr\u003e14.6-b Steps for computation of income-tax of HUF................................................610\u003cbr\u003e14.6-c Rates of income-tax for assessment year 2026-27 .........................................611\u003cbr\u003e14.6-d Partition of HUF............................................................................................611\u003cbr\u003e14.6-e Assessment after partition of Hindu undivided family. [Section 315\u003cbr\u003e(erstwhile Section 171)].................................................................................612\u003cbr\u003e14.6-f Alternate... Minimum Tax (AMT) on all persons other than companies [Section\u003cbr\u003e206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime............................................................................................................614\u003cbr\u003e14.7 Assessment of firm (including LLP)..........................................................................614\u003cbr\u003e14.7-a Position of Firm under the Income-tax Act....................................................614\u003cbr\u003e14.7-b Essential conditions to be satisfied by a firm to be assessed as firm and\u003cbr\u003eto be eligible for deduction of interest, salary, etc., to the partners\u003cbr\u003e[Section 325 (erstwhile Section 184)]............................................................616\u003cbr\u003e14.7-c Deduction allowable on account of remuneration and interest to the\u003cbr\u003epartners of the firm (including Limited Liability Partnership).......................618\u003cbr\u003e14.7-d Meaning of \"Book Profit\" and its computation [Section 35(e)(v)(A)\u003cbr\u003e(erstwhile Explanation 3 to section 40(b))] ...................................................619\u003cbr\u003e14.7-e Provisions regarding set off and carry forward of losses of firms..................620\u003cbr\u003e14.7-f Carry forward and Set off of losses under any head in case of change\u003cbr\u003ein constitution of firm [Section 119(1) \u0026amp; (2) (erstwhile Section 78)]............620\u003cbr\u003e14.7-g Computation of Total Income of Firm (including Limited Liability\u003cbr\u003ePartnership) ...................................................................................................621\u003cbr\u003e14.7-h Rate of Tax....................................................................................................622\u003cbr\u003e14.7-i Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Section 206(2) (erstwhile Sections 115JC to 115JF Chapter XII-BA)]\u003cbr\u003eapplicable only when the person other than a company is under old\u003cbr\u003eregime, however there is only one regime for the firms.................................622\u003cbr\u003e14.7-j Treatment of share of profit, interest and remuneration received by a\u003cbr\u003epartner from a firm (including Limited Liability Partnership) .......................622\u003cbr\u003e14.8 Assessment of Association of Persons (AOPs)\/Body of Individuals (BOIs)..............623\u003cbr\u003e14.8-a Rate of tax of AOP or BOI (other than the assessees mentioned in box\u003cbr\u003eabove)............................................................................................................624\u003cbr\u003e14.8-b Treatment of share of income in the hands of a member of AOP\/BOI ..........626\u003cbr\u003e14.8-c Alternate Minimum Tax (AMT) on all persons other than companies\u003cbr\u003e[Sections 115JC to 115JF Chapter XII-BA] ..................................................627\u003cbr\u003e14.9 Assessment of Companies .........................................................................................627\u003cbr\u003e14.10 Special provision for minimum alternate tax [Section 206(1) (erstwhile\u003cbr\u003eSection 115JA, 115JAA, 115JB merged)]...................................................................627\u003cbr\u003eChapter 15: Return of Income and Procedure of Assessment [Sections 262 to 291].......628\u003cbr\u003e15.1 Permanent Account Number [Section 262 (erstwhile Section 139A \u0026amp; 139AA\u003cbr\u003emerged) and Rule 158 (erstwhile Rule 114)]..............................................................628\u003cbr\u003e15.2 Furnishing of return of income [Section 263 (erstwhile Section 139, 139C \u0026amp;\u003cbr\u003e139D merged)]...........................................................................................................644\u003cbr\u003e15.3 Submission of return of loss [Section 263(1)(a)(viii) read with Section 121\u003cbr\u003e(erstwhile Section 139(3) read with section 80)]........................................................653\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxvi Contents\u003cbr\u003e15.4 Scheme for submission of returns through tax return preparers [Section 264\u003cbr\u003e(erstwhile Section 139B)]...........................................................................................654\u003cbr\u003e15.5 Return by whom to be verified [Section 265 (erstwhile Section 140)].......................655\u003cbr\u003e15.6 Self-assessment [Section 266 (erstwhile Section 140A)]............................................657\u003cbr\u003e15.7 Tax on updated return [Section 267 (erstwhile Section 140B)]..................................660\u003cbr\u003e15.8 Inquiry before assessment [Section 268 (erstwhile Section 142)] ..............................665\u003cbr\u003e15.9 Estimation of value of assets by Valuation Officer [Section 269 (erstwhile\u003cbr\u003eSection 142A)] ...........................................................................................................668\u003cbr\u003e15.10 Processing of return [Section 270(1) to (7) (erstwhile Section 143(1))].....................670\u003cbr\u003e15.11 Regular\/Scrutiny Assessment — On the basis of return of income and after\u003cbr\u003ehearing additional evidence [Section 270(10) (erstwhile Section 143(3))].................672\u003cbr\u003e15.11-aCompulsory Service of Notice [Section 270(8) (erstwhile section\u003cbr\u003e143(2))] .........................................................................................................672\u003cbr\u003e15.11-bNotice deemed to be valid in certain circumstances [Section 523\u003cbr\u003e(erstwhile Section 292BB)]............................................................................673\u003cbr\u003e15.11-cConsequences of failure to comply with notice under section 270(8)............673\u003cbr\u003e15.12 Assessment after evidence [Section 270(10) (erstwhile Section 143(3))]...................673\u003cbr\u003e15.12-aNo order of assessment of entities referred to in section 270(12) to be made\u003cbr\u003ewithout giving exemption available under section 11 unless certain procedure\u003cbr\u003eis followed [Section 270(11) (erstwhile first and second provisos to section\u003cbr\u003e143(3))]......................................................................................................................674\u003cbr\u003e15.12-bAssessment of non-profit organization where it has has committed any\u003cbr\u003especified violation [Section 270(13)].............................................................674\u003cbr\u003e15.12-cAssessment of entity referred to in section 45(3)(a) where the activities\u003cbr\u003eof such entity are not being carried out as per the conditions which are\u003cbr\u003eapproved [Section 270(14)]...........................................................................675\u003cbr\u003e15.12-dTreatment of tax and interest paid under section 270(1) [Section\u003cbr\u003e270(15)].........................................................................................................675\u003cbr\u003e15.13 Best Judgment Assessment [Section 271 (erstwhile Section 144)].............................675\u003cbr\u003e15.14 Power of Joint Commissioner to issue directions in certain cases. [Section 272\u003cbr\u003e(erstwhile Section 144A)]...........................................................................................676\u003cbr\u003e15.15 Procedure before issuance of notice under section 280 [Section 281 (erstwhile\u003cbr\u003eSection 148A)] ...........................................................................................................677\u003cbr\u003e15.16 Issue of notice where income has escaped assessment [Section 280 (erstwhile\u003cbr\u003eSection 148)]..............................................................................................................679\u003cbr\u003e15.17 Time limit for notices under sections 280 and 281 [Section 282 (erstwhile\u003cbr\u003eSection 149)]..............................................................................................................681\u003cbr\u003e15.18 Sanction for issue of notice [Section 284 (erstwhile Section 151)] ............................681\u003cbr\u003e15.19 Income escaping assessment [Section 279 (erstwhile Section 147)] ..........................681\u003cbr\u003e15.19-aTime limit for completion of assessment and reassessment under\u003cbr\u003esection 279 [Sl. No. 4 of the Table under Section 286 (erstwhile\u003cbr\u003eSection 153(2))].............................................................................................682\u003cbr\u003e15.19-bRate at which income assessed or reassessed to be taxed [Section\u003cbr\u003e285(1) (erstwhile Section 152(1)]..................................................................682\u003cbr\u003e15.19-cWhen can the proceedings under section 279 be dropped [Section\u003cbr\u003e285(2) (erstwhile Section 152(2))].................................................................682\u003cbr\u003e15.19-dPenalties in case of income escaping assessment [Section 439(1)\u003cbr\u003e(erstwhile Section 270A(1))]..........................................................................683\u003cbr\u003e15.20 Provision for cases where assessment is in pursuance of an order on appeal,\u003cbr\u003eetc. [Section 283 (erstwhile Section 150)]..................................................................683\u003cbr\u003e15.21 Time limit for completion of assessment, reassessment and recomputation\u003cbr\u003e[Section 286 (erstwhile Section 153)]........................................................................684\u003cbr\u003e15.22 Rectification of mistakes [Section 287 (erstwhile Section 154)]................................690\u003cbr\u003e15.23 Other amendments. [Section 288 (erstwhile Section 155)].........................................692\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxvii\u003cbr\u003e15.24 Notice of demand. [Section 289 (erstwhile Section 156)]..........................................699\u003cbr\u003e15.25 Modification and revision of notice of demand in certain cases. [Section 290\u003cbr\u003e(erstwhile Section 156A)]...........................................................................................700\u003cbr\u003e15.26 Intimation of loss. [Section 291 (erstwhile Section 157)]...........................................701\u003cbr\u003eChapter 16: Deduction and Collection of Tax at Source [Sections 390 to 402]................702\u003cbr\u003e16.1 Deduction or collection at source and advance payment [Section 390\u003cbr\u003e(erstwhile Sections 190, 199 \u0026amp; 202 merged)]............................................................702\u003cbr\u003e16.2 Direct payment. [Section 391 (erstwhile Section 191)]..............................................702\u003c\/p\u003e\n\u003cp\u003e[A] Deduction of Tax at Source\u003c\/p\u003e\n\u003cp\u003e16.3 Deduction of tax at source from salary and accumulated balance due to an\u003cbr\u003eemployee. [Section 392 (erstwhile Section 192, 192A merged)]................................704\u003cbr\u003e16.3-a Tax on income of an employee if he does not opt to be taxed under old\u003cbr\u003eregime. [Section 202(1) (erstwhile Section 115BAC(1A))]............................708\u003cbr\u003e16.4 Tax ..to be deducted at source [Section 393 (all erstwhile sections of TDS (except s. 192 \u0026amp;\u003cbr\u003e192A), 196, 197A \u0026amp; 195 merged)].............................................................................710\u003c\/p\u003e\n\u003cp\u003e[B] Collection of tax at source\u003c\/p\u003e\n\u003cp\u003e16.5 Collection of tax at source [Section 394 (erstwhile Section 206C)] ...........................748\u003cbr\u003e16.6 Certificates. [Section 395 (erstwhile Sections 197, 206C(9), 203 \u0026amp; 206C(5)\u003cbr\u003emerged)] ....................................................................................................................753\u003cbr\u003e16.7 Tax deducted is income received. [Section 396 (erstwhile Section 198)]...................757\u003cbr\u003e16.8 Compliance and reporting. [Section 397 (erstwhile sections 203A, 206CA)]............757\u003cbr\u003e16.9 Consequences of failure to deduct or pay or, collect or pay. [Section 398\u003cbr\u003e(erstwhile Sections 201 \u0026amp; 206C merged)] .................................................................766\u003cbr\u003e16.10 Processing of the statements. [Section 399 (erstwhile Sections 200A \u0026amp; 206CB\u003cbr\u003emerged)] ....................................................................................................................768\u003cbr\u003e16.11 Bar against direct demand on assessee. [Section 401 (erstwhile Section 205)] ..........769\u003cbr\u003eChapter 17: Advance Payment of Tax [Sections 403 to 410].............................................770\u003cbr\u003e17.1 Liability for payment of Advance Tax [Section 403 (erstwhile Section 207)] ...........770\u003cbr\u003e17.2 Conditions of Liability to pay Advance Tax [Section 404 (erstwhile Section\u003cbr\u003e208)] ..........................................................................................................................770\u003cbr\u003e17.3 Computation of Advance Tax [Section 405 (erstwhile Section 209)].........................770\u003cbr\u003e17.4 What constitutes Current Income? .............................................................................772\u003cbr\u003e17.5 Payment of advance tax .............................................................................................772\u003cbr\u003e17.6 Instalments of advance tax and due dates [Section 408 (erstwhile Section 211)].......775\u003cbr\u003e17.7 Payment of advance tax in case of capital gains, dividend income, winning of\u003cbr\u003elotteries etc. [Section 425(4) (erstwhile Proviso to section 234C)]............................776\u003cbr\u003e17.8 When assessee is deemed to be in default. [Section 409 (erstwhile Section\u003cbr\u003e218)] ..........................................................................................................................776\u003cbr\u003e17.9 Credit for Advance Tax [Section 410 (erstwhile Section 219)]..................................777\u003cbr\u003e17.10 Consequences if Advance Tax is not paid or paid less or if there is deferment\u003cbr\u003eof payment of Advance Tax.......................................................................................777\u003cbr\u003eChapter 18: Interest and Fee Payable [Sections 398(3), 411(3), 411(6), 423, 424,\u003cbr\u003e425, 426, 427, 428, 429, 430 \u0026amp; 437 (Erstwhile Sections 201(1A),\u003cbr\u003e206C(7), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H \u0026amp;\u003cbr\u003e244A]..................................................................................................................778\u003cbr\u003e(A) Interest payable by Assessee\u003c\/p\u003e\n\u003cp\u003e18.1 Interest for defaults in furnishing return of income under section 263(1) or\u003cbr\u003e263(4) (Erstwhile section 139(1) and (4)) or in response to a notice under\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxviii Contents\u003cbr\u003esection 268(1) (erstwhile section 142(1)) [Section 423 (erstwhile Section\u003cbr\u003e234A(1))] ...................................................................................................................779\u003cbr\u003e18.2 Interest for defaults in payment of advance tax. [Section 424 (Erstwhile\u003cbr\u003eSection 234B)] ...........................................................................................................783\u003cbr\u003e18.3 Interest for deferment of advance tax [Section 425 (Erstwhile Section 234C)]..........786\u003cbr\u003e18.4 Interest on excess refund. [Section 426 (Erstwhile Section 234D)]............................788\u003cbr\u003e18.4-a Interest under section 426 (Erstwhile section 234D) cannot be levied at\u003cbr\u003ethe time of reassessment under section 279 (Erstwhile section 147) if\u003cbr\u003ean assessment had already been completed under section 270(10)\u003cbr\u003e(Erstwhile section 143(3)) .............................................................................789\u003cbr\u003e(B) Fee payable by the Assessee\u003c\/p\u003e\n\u003cp\u003e18.5 Fee for default in furnishing Statements ....................................................................790\u003cbr\u003e18.5-a Fee for default in furnishing TDS\/TCS Statements [Section 427(1) and\u003cbr\u003e(2) (erstwhile Section 234E)].........................................................................790\u003cbr\u003e18.5-b Fee for default in furnishing statement of financial transaction or\u003cbr\u003ereportable account under Section 508(1) (Section 427(3) (Erstwhile\u003cbr\u003eSection 271FA(1)) .........................................................................................790\u003cbr\u003e18.6 Fee for default in furnishing return of income, audited accounts and reports.............791\u003cbr\u003e18.6-a Fee for default in furnishing return of income by the due-date [Section\u003cbr\u003e428(1)(a) (erstwhile Section 234F)]...............................................................791\u003cbr\u003e18.6-b [Fee for furnishing revised return of income beyond nine months\u003cbr\u003e[Section 428(1)(b)]........................................................................................791\u003cbr\u003e18.6-c Fee for failure to get accounts audited and furnish tax audit report\u003cbr\u003e(Section 428(c) (erstwhile section 271B))......................................................791\u003cbr\u003e18.6-d Fee for failure to furnish T.P. report from accountant as required under\u003cbr\u003eSection 172 (Section 428(d) (erstwhile section 271BA)) ...............................791\u003cbr\u003e18.7 Fee for default relating to statement or certificate [Section 429 (erstwhile\u003cbr\u003eSection 234G)]...........................................................................................................792\u003cbr\u003e18.8 Fee for default relating to intimation of Aadhaar number [Section 430\u003cbr\u003e(erstwhile Section 234H)] ..........................................................................................792\u003cbr\u003e18.9 Interest for late payment of demand of tax, interest, penalty, etc. [Section\u003cbr\u003e411(3) (Erstwhile Section 220(2)]..............................................................................793\u003cbr\u003e18.9-a Can interest payable under section 411(3) (erstwhile section 220(2))\u003cbr\u003ebe increased or decreased [Section 411(6) (Erstwhile First and Second\u003cbr\u003eproviso to section 220(2)]..............................................................................793\u003cbr\u003e18.9-b For charging interest under section 411(3), the amount specified in the\u003cbr\u003enotice of demand issued under section 289 shall be deemed to be valid\u003cbr\u003etill the disposal of appeal by the last appellate authority or disposal of\u003cbr\u003eproceedings [Section 411(2) (Erstwhile Section 220(1A)]]............................794\u003cbr\u003e18.9-c Reduction or waiver of interest payable under section 411(3)\u003cbr\u003e(erstwhile section 220(2)) [Section 411(7) (Erstwhile Section\u003cbr\u003e220(2A))].......................................................................................................795\u003cbr\u003e18.9-d Interest under section 411(3) (Erstwhile section 220(2)) not leviable if\u003cbr\u003echarged under section 398(3) (Erstwhile section 201(1A)) read with\u003cbr\u003esection 399 (Erstwhile section 200A(1)) [Section 411(4) (Erstwhile\u003cbr\u003eSection 220(2B))] ..........................................................................................795\u003cbr\u003e18.10 Failure to deduct or collect and pay tax at source [Section 398(3)(a) (Erstwhile\u003cbr\u003eSection 201(1A) and Section 206C)]..........................................................................795\u003cbr\u003e18.10-aInterest under section 398(3)(a) (erstwhile section 201(1A)(i)) is still\u003cbr\u003epayable even if tax, which was not deducted at source, was paid by the\u003cbr\u003edeductee [Section 398(3)(c) (Erstwhile Proviso to section 201(1A)]:............796\u003cbr\u003e18.11 Waiver of interest.......................................................................................................797\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxix\u003c\/p\u003e\n\u003cp\u003e(C) Interest payable to assessee\u003c\/p\u003e\n\u003cp\u003e18.12 Interest on refund [Section 437 (Erstwhile Section 244A] .........................................801\u003cbr\u003e18.12-aEntitlement to Interest on Refund and Manner of Computation\u003cbr\u003e[Section 437(1) (Erstwhile section 244A(1)(a)\/(aa)\/(b))]:..............................801\u003cbr\u003e18.12-bNo interest on refund in certain cases [Section 437(2) (Erstwhile\u003cbr\u003eProviso to Section 244A(1)(aa)]:...................................................................801\u003cbr\u003e18.12-cInterest on refund arising from rectification application [Section\u003cbr\u003e437(3) (Erstwhile Proviso to Section 244A(1)(a)]: ........................................802\u003cbr\u003e18.12-dAdditional 3% interest on refund where the refund arises as a result of\u003cbr\u003egiving effect to order of appeal\/revision [Section 437(4) (Erstwhile\u003cbr\u003eSection 244A(1A)]: ........................................................................................802\u003cbr\u003e18.12-eExclusion of period where refund is withheld [Section 437(5)\u003cbr\u003e(Erstwhile Proviso to Section 244A(1A))]: ....................................................802\u003cbr\u003e18.12-f Interest payable when refund is due to a deductor [Section 437(6)\u003cbr\u003e(Erstwhile Section 244A(1B))]:......................................................................802\u003cbr\u003e18.12-gExclusion of Period of Delay attributable to assessee\/deductor [Section\u003cbr\u003e437(7) (Erstwhile Section 244A(2))]:.............................................................803\u003cbr\u003e18.12-hDecisive authority for questions relating to period of delay under\u003cbr\u003eSection 437(7) [Section 437(8) (Erstwhile Section 244A(2))]: ......................803\u003cbr\u003e18.12-i Increase or reduction of interest on refund [Section 437(9) (Erstwhile\u003cbr\u003esection 244A(3)]: ...........................................................................................803\u003cbr\u003eChapter 19: Refunds [Sections 431 to 438 (Erstwhile Section 237 to 241 \u0026amp; 245)]............805\u003cbr\u003e19.1 Who is entitled to refund? [Section 431 (Erstwhile Section 237)]..............................805\u003cbr\u003e19.2 Person entitled to claim refund in certain special cases. [Section 432\u003cbr\u003e(Erstwhile Section 238)] ............................................................................................805\u003cbr\u003e19.3 Form of claim for refund and limitation. [Section 433 (Erstwhile Section 239].........805\u003cbr\u003e19.4 Refund for denying liability to deduct tax in certain cases. [Section 434\u003cbr\u003e(Erstwhile Section 239A)]..........................................................................................808\u003cbr\u003e19.5 Refund on appeal, etc. [Section 435 (Erstwhile Section 240)] ...................................808\u003cbr\u003e19.6 Correctness of assessment not to be questioned. [Section 436 (Erstwhile\u003cbr\u003eSection 242)]..............................................................................................................809\u003cbr\u003e19.7 Interest payable to assessee [Section 244A]...............................................................809\u003cbr\u003e19.8 Set off and withholding of refunds in certain cases. [Section 438 (Erstwhile\u003cbr\u003eSection 245)]..............................................................................................................809\u003cbr\u003eChapter 20: Penalties and Prosecutions [Sections 298, 412 \u0026amp; 439 to 491].......................810\u003cbr\u003e20.1 Penalties.....................................................................................................................810\u003cbr\u003e20.2 Penalty for under-reporting and misreporting of income [Section 439\u003cbr\u003e(erstwhile Section 270A)]...........................................................................................832\u003cbr\u003e20.3 [Waiver of penalty and immunity from prosecution.] [Section 440 (erstwhile\u003cbr\u003eSection 270AA)].........................................................................................................837\u003cbr\u003e20.4 Penalty not to be imposed in certain cases [Section 470 (erstwhile Section\u003cbr\u003e273B)]........................................................................................................................838\u003cbr\u003e20.5 Procedure for imposing penalty. [Section 471 (erstwhile Section 274)].....................838\u003cbr\u003e20.6 Bar of limitation for imposing penalties [Section 472 (erstwhile Section 275)].........839\u003c\/p\u003e\n\u003cp\u003eOffences and Prosecutions\u003c\/p\u003e\n\u003cp\u003e20.7 Prosecution for offences committed under various provisions of Act ........................840\u003cbr\u003e20.8 Power to tender immunity from prosecution [Section 519 (erstwhile Section\u003cbr\u003e291)] ..........................................................................................................................850\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxx Contents\u003cbr\u003e20.9 Prosecution to be at the instance of Principal Chief Commissioner or Chief\u003cbr\u003eCommissioner or Principal Commissioner or Commissioner [Section 491\u003cbr\u003e(erstwhile Section 279(1))].........................................................................................851\u003cbr\u003eChapter 21: Appeals and Revisions [Sections 356 to 378].................................................852\u003c\/p\u003e\n\u003cp\u003eA. Appeals—Chapter XVIII-A\u003c\/p\u003e\n\u003cp\u003e21.1 Remedy available against the order of the Joint Commissioner (Appeals) or\u003cbr\u003ethe Commissioner (Appeals)\/ Revision orders of CIT ...............................................852\u003cbr\u003e21.2 Remedy against orders of Appellate Tribunal............................................................853\u003cbr\u003e21.3 Appeal against order of High Court to Supreme Court ..............................................853\u003cbr\u003e21.4 First Appeal ...............................................................................................................853\u003cbr\u003e21.4-a Appealable orders before Joint Commissioner (Appeals) [Section 356\u003cbr\u003e(erstwhile Section 246)].................................................................................853\u003cbr\u003e21.4-b Appealable orders before Commissioner (Appeals) [Section 357\u003cbr\u003e(erstwhile Section 246A)] ..............................................................................855\u003cbr\u003e21.4-c Form of appeal and limitation. [Section 358 and Rules 167 (erstwhile\u003cbr\u003eSection 249 and Rule 45)]..............................................................................856\u003cbr\u003e21.4-d Procedure in hearing appeal [Section 359 (erstwhile Section 250)]...............858\u003cbr\u003e21.4-e Powers of the Joint Commissioner (Appeals) or the Commissioner\u003cbr\u003e(Appeals) [Section 360 (erstwhile Section 251)] ...........................................859\u003cbr\u003e21.4-f Stay of disputed demand [Section 411(12) (erstwhile Section 220(6))].........860\u003cbr\u003e21.5 Appeals to the Appellate Tribunal [Section 362 (erstwhile Section 253(1) and\u003cbr\u003e(2))]............................................................................................................................862\u003cbr\u003e21.6 Orders of Appellate Tribunal [Section 363 (erstwhile Section 254)]..........................864\u003cbr\u003e21.6-a Amendment of assessment on appeal [Section 371 (erstwhile Section\u003cbr\u003e267)]..............................................................................................................866\u003cbr\u003e21.7 Remedy against the order of Appellate Tribunal........................................................866\u003cbr\u003e21.7-a Appeal to High Court. [Section 365(1) (erstwhile Section 260A(1))] ............866\u003cbr\u003e21.8 Appeal to the Supreme Court [Section 367 (erstwhile Section 261)] .........................866\u003cbr\u003e21.9 Filing of appeal by income-tax authority. [Section 373 (erstwhile Section\u003cbr\u003e268A)]........................................................................................................................867\u003cbr\u003eB.—Revision by the Principal Chief Commissioner or Chief Commissioner or\u003cbr\u003ePrincipal Commissioner or Commissioner Chapter XVIII-C\u003cbr\u003e21.10 Revision of orders prejudicial to revenue. [Section 377 (erstwhile Section\u003cbr\u003e263)] ..........................................................................................................................872\u003cbr\u003e21.11 Revision of other orders. [Section 378 (erstwhile Section 264)] ................................874\u003cbr\u003eChapter 22: Miscellaneous Provisions................................................................................877\u003cbr\u003e22.1 Mode of taking or accepting certain loans, deposits and specified sum [Section\u003cbr\u003e185 (erstwhile Section 269SS)] ..................................................................................877\u003cbr\u003e22.1-a Penalty for failure to comply with provisions of section 185. [Section\u003cbr\u003e450 (erstwhile Section 271D)].......................................................................878\u003cbr\u003e22.2 Mode of undertaking transactions. [Section 186 (erstwhile Section 269ST)] .............878\u003cbr\u003e22.2-a Penalty for failure to comply with provisions of section 186. [Section\u003cbr\u003e451 (erstwhile Section 271DA)].....................................................................879\u003cbr\u003e22.3 Acceptance of payment through prescribed electronic modes. [Section 187\u003cbr\u003e(erstwhile Section 269SU)] ........................................................................................879\u003cbr\u003e22.3-a Penalty for failure to comply with provisions of section 187. [Section\u003cbr\u003e452 (erstwhile Section 271DB)].....................................................................880\u003c\/p\u003e\n\u003cp\u003e22.4 Mode of repayment of certain loans or deposits or specified advances.\u003cbr\u003e[Section 188 (erstwhile Section 269T)]......................................................................880\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003eContents xxxi\u003cbr\u003e22.4-a Penalty for failure to comply with provisions of section 188. [Section\u003cbr\u003e453 (erstwhile Section 271E)]........................................................................881\u003cbr\u003e22.5 Creation of a charge or parting with the possession of any asset to be void in\u003cbr\u003ecertain cases [Section 499(1)]....................................................................................881\u003cbr\u003e22.6 Provisional attachment to protect revenue in certain cases [Section 500\u003cbr\u003e(erstwhile Section 281B)]...........................................................................................882\u003cbr\u003e22.7 Service of notice, generally. [Section 501 (erstwhile Section 282)]...........................886\u003cbr\u003e22.8 Service of notice when family is disrupted or firm etc., is dissolved. [Section\u003cbr\u003e503 (erstwhile Section 283)] ......................................................................................887\u003cbr\u003e22.9 Service of notice in case of discontinued business. [Section 504 (erstwhile\u003cbr\u003eSection 284)]..............................................................................................................887\u003cbr\u003e22.10 Authentication of notices and other documents [Section 502 (erstwhile Section\u003cbr\u003e282A)]........................................................................................................................888\u003cbr\u003e22.11 Circumstances in which Return of income, assessment, approvals, etc., not to\u003cbr\u003ebe invalid. [Section 522 (erstwhile Section 292B)] ....................................................889\u003cbr\u003e22.12 Obligation to furnish statement of financial transaction or reportable account.\u003cbr\u003e[Section 508 (erstwhile Section 285BA)] ...................................................................889\u003cbr\u003e22.13 Annual information statement [Section 510 (erstwhile Section 285BB)]...................901\u003cbr\u003e22.14 Power of Central Government or Board to condone delays in obtaining\u003cbr\u003eapproval. [Section 528 (erstwhile Section 293B)]......................................................902\u003cbr\u003e22.15 Power to withdraw approval [Section 529 (erstwhile Section 293C)]........................902\u003c\/p\u003e\n\u003cp\u003eDIVISION 3:\u003cbr\u003eTABLES\u003c\/p\u003e\n\u003cp\u003eTable 1 As per New Regime..............................................................................................903\u003cbr\u003eTax Deduction at source from monthly taxable salary during the TAX year\u003cbr\u003e2026-27 ................................................................................................................903\u003cbr\u003eTable 1A Tax Deduction at source from monthly taxable salary during the TAX year\u003cbr\u003e2026-27 if the individual has opted FOR old regime ............................................907\u003cbr\u003eTable 2A as per New regime (View Important Note)...........................................................912\u003cbr\u003eIncome Tax and Advance Tax Payable for T.Y. 2026-27 ..........................................912\u003cbr\u003eApplicable for †Individual, HUF, AOP or BOI \u0026amp; AJP..............................................912\u003cbr\u003e(i.e. the assessee who has not opted for the old regime and thus by default has\u003cbr\u003eto pay tax as per section 202).....................................................................................912\u003cbr\u003eTaxable Income Between ₹4,00,000 And ₹4,59,000..................................................912\u003cbr\u003eTaxable income between ₹4,61,000 and ₹5,79,000....................................................913\u003cbr\u003eTaxable income between ₹5,82,500 and ₹8,00,000....................................................914\u003cbr\u003eTaxable income between ₹8,06,600 and ₹12,00,000..................................................915\u003cbr\u003eTaxable income between ₹12,06,600 and ₹16,00,000................................................916\u003cbr\u003eTaxable income between ₹16,06,600 and ₹20,00,000................................................917\u003cbr\u003eTaxable income between ₹20,06,600 and ₹24,00,000................................................918\u003cbr\u003eTaxable income between ₹24,08,000 and ₹32,98,000................................................919\u003cbr\u003eTable 2B as per old regime (View Important Note) .............................................................920\u003cbr\u003eTaxable income between ₹2,50,000 and ₹2,79,000....................................................920\u003cbr\u003eTaxable income between ₹2,79,000 and ₹3,68,000....................................................921\u003cbr\u003eTaxable income between ₹3,68,000 and ₹5,00,000....................................................922\u003cbr\u003eTaxable income between ₹5,00,010 and ₹6,20,000....................................................923\u003cbr\u003eTaxable income between ₹6,20,000 and ₹7,50,000....................................................924\u003cbr\u003eTaxable income between ₹7,50,010 and ₹10,00,000..................................................925\u003c\/p\u003e\n\u003cp\u003e,\u003cbr\u003exxxii Contents\u003cbr\u003eTaxable income between ₹10,00,010 and ₹12,50,000................................................926\u003cbr\u003eTaxable income between ₹12,50,010 and ₹15,00,000................................................927\u003cbr\u003eTaxable income between ₹15,00,010 and ₹27,50,000................................................928\u003cbr\u003eTable 3 as per old regime .....................................................................................................929\u003cbr\u003eTaxable Income Between ₹3,00,000 And ₹5,00,000..................................................929\u003cbr\u003eTaxable income between ₹5,00,010 and ₹10,00,000..................................................930\u003cbr\u003eTaxable income between ₹10,00,010 and ₹27,50,000................................................931\u003cbr\u003eTable 4 as per old regime .....................................................................................................932\u003cbr\u003eTaxable income between ₹5,00,000 and ₹10,00,000..................................................932\u003cbr\u003eTaxable income between ₹10,00,010 and ₹27,50,000................................................933\u003cbr\u003eTable 5A as per normal provisions (view important notes)..................................................936\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000.....................................................936\u003cbr\u003eTable 5B as per provisions u\/s 200 (view important notes)\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000 ...............................................937\u003cbr\u003eTable 5A as per normal provisions (view important notes)\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................938\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................939\u003cbr\u003eTable 5A as per normal provisions\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,02,38,910.....................................940\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,02,38,910.....................................941\u003cbr\u003eTable 5A as per normal provisions\u003cbr\u003eTaxable income between ₹1,02,38,910 and ₹1,94,00,000.....................................942\u003cbr\u003eTable 5B as per provisions u\/s 200\u003cbr\u003eTaxable income between ₹1,02,38,910 and ₹1,94,00,000.....................................943\u003cbr\u003eTable 6A as per normal provisions\u003cbr\u003eTaxable income between ₹10,000 and ₹50,00,000 ...............................................944\u003cbr\u003eTaxable income between ₹50,00,000 and ₹1,00,00,000 .......................................945\u003cbr\u003eTaxable income between ₹1,00,00,010 and ₹1,03,09,280.....................................946\u003cbr\u003eTaxable income between ₹1,03,09,290 and ₹1,94,00,000.....................................947\u003cbr\u003eTable 6B Taxable income between ₹10,000 and ₹50,00,000 ...............................................950\u003cbr\u003eTable 6B Taxable income between ₹50,00,000 and ₹1,00,00,000 .......................................951\u003cbr\u003eTable 6B Taxable income between ₹1,00,00,010 and ₹1,03,09,280.....................................952\u003cbr\u003eTable 6B Taxable income between ₹1,03,09,290 and ₹1,94,00,000.....................................953\u003cbr\u003eTable 7A As per old regime\u003cbr\u003eTaxable income between ₹10 and ₹30,000 ...........................................................954\u003cbr\u003eTable 7B As per provision u\/s 203\u003cbr\u003eTaxable income between ₹10 and ₹30,000 ...........................................................955\u003cbr\u003eTable 7A Taxable income between ₹30,000 and ₹4,80,000 .................................................956\u003cbr\u003eTable 7B as per provision u\/s 203\u003cbr\u003eTaxable income between ₹30,000 and ₹4,80,000 .................................................957\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503310115025,"sku":"","price":885.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/income-tax-mini_jpg.jpg?v=1777112422"},{"product_id":"how-to-handle-gst-notices-scrutiny-assessment-and-adjudication","title":"How to handle GST Notices, Scrutiny, Assessment and Adjudication \u0026 Appeals","description":"\u003cul\u003e\n\u003cli\u003eThis edition of\u003cspan\u003e \u003c\/span\u003e\u003cem\u003eHow to Handle GST Notices, Scrutiny, Assessment, Adjudication \u0026amp; Appeals\u003c\/em\u003e, 4th Edition (April 2026), authored by Rakesh Garg and Sandeep Garg, and updated in accordance with the Finance Act, 2026, serves as a comprehensive and practical guide for navigating the complexities of GST litigation and compliance procedures. Designed for professionals, practitioners, and students, the book provides in-depth legal analysis supported by relevant judicial pronouncements, while maintaining a clear focus on real-world application and procedural clarity.\u003c\/li\u003e\n\u003cli\u003eThe book offers a structured and detailed understanding of the processes involved in handling GST notices and departmental actions, making it an essential reference for effectively managing scrutiny, assessments, adjudication proceedings, and appeals under the GST regime. It emphasizes both legal interpretation and procedural strategy, ensuring readers are equipped to respond accurately and confidently to various GST-related challenges.\u003c\/li\u003e\n\u003cli\u003eThe content spans the full spectrum of GST dispute resolution and compliance handling, including:\u003cbr\u003e• Detailed discussion on GST notices and their legal implications\u003cbr\u003e• Practical guidance on replying to notices and handling departmental communication\u003cbr\u003e• Scrutiny of returns and related procedures\u003cbr\u003e• Assessment mechanisms under GST law\u003cbr\u003e• Adjudication processes and principles\u003cbr\u003e• Appeals before appellate authorities and higher forums\u003cbr\u003e• Analysis supported by relevant case laws and judicial decisions\u003c\/li\u003e\n\u003cli\u003eThis edition is particularly suitable for:\u003cbr\u003e• GST practitioners, consultants, and tax professionals handling litigation and compliance\u003cbr\u003e• Chartered accountants, cost accountants, and company secretaries\u003cbr\u003e• Legal professionals specializing in indirect taxation\u003cbr\u003e• Corporate tax and compliance officers managing GST disputes\u003cbr\u003e• Students and academicians seeking a practical understanding of GST procedures\u003c\/li\u003e\n\u003cli\u003eWith its updated legal framework, practical insights, and comprehensive coverage, this book stands as a reliable resource for addressing and resolving GST-related notices and proceedings in the evolving regulatory landscape of 2026.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503310213329,"sku":"","price":1180.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-Notice_-Scrutinity-mockup_jpg_4bcc1bc4-0c66-4834-919d-5be0362145bc.jpg?v=1776165768"},{"product_id":"understanding-of-law-and-procedure-of-reassessment","title":"Understanding of Law and Procedure of Reassessment","description":"\u003ch2\u003eChapters\u003c\/h2\u003e\n\u003cp\u003e1. Introduction……………………………………………………………………………………. 1\u003cbr\u003e2. Income Escaping Assessment [Section 147]…………………………………… 20\u003cbr\u003e3. Issue of Notice Under section 148 where Income has Escaped\u003cbr\u003eAssessment [Section 148 : As substituted by the Finance\u003cbr\u003e(No. 2) Act, 2024, with effect from 01.09.2024]……………………………….. 41\u003cbr\u003e4. Issue of Notice under section 148 Where Income has Escaped\u003cbr\u003eAssessment [Section 148 : As applicable upto 31.08.2024]……………… 51\u003cbr\u003e5. Issue and Service of Notice under section 148……………………………….. 85\u003cbr\u003e6. Notices under section 148 barred by Limitation ……………………………. 99\u003cbr\u003e7. Notice in the Name of Deceased Assessee in Reassessment\u003cbr\u003eProceedings…………………………………………………………………………………. 100\u003cbr\u003e8. Reassessment – Notice Against Non-existent Entity – Validity…….. 119\u003cbr\u003e9. Notice Deemed to be Valid in Certain Circumstances\u003cbr\u003e[Section 292BB]……………………………………………………………………………. 124\u003cbr\u003e10. Issuance of Notice Under Section 143(2) in Reassessment\u003cbr\u003eProceedings…………………………………………………………………………………. 132\u003cbr\u003e11. Procedure before issuance of notice under section 148\u003cbr\u003e[Section 148A : Applicable with effect from 01.09.2024] ………………. 138\u003cbr\u003e12. Procedure before issuance of notice under section 148\u003cbr\u003e[Section 148A : Applicable upto 31.08.2024] ………………………………… 142\u003cbr\u003e13. Prior approval for assessment, reassessment, or recomputation\u003cbr\u003ein certain Cases [Section 148B]…………………………………………………….. 201\u003cbr\u003e14. Time Limit for Notices under Sections 148 and 148A\u003cbr\u003e[Section 149 : Applicable from 01.09.2024]…………………………………… 203\u003cbr\u003e15. Time Limit for Issue of Notice Under Section 148\u003cbr\u003e[Section 149 : Applicable from 31.08.2024] ………………………………….. 205\u003cbr\u003e16. Provision for Cases where Assessment is in Pursuance of\u003cbr\u003ean Order on Appeal, etc. [Section 150]…………………………………………. 243\u003cbr\u003e17. Sanction for Issue of Noticeunder Section 148 [Section 151]……….. 265\u003cbr\u003e18. Faceless Assessment of Income Escaping Assessment\u003cbr\u003e[Section 151A]……………………………………………………………………………… 287\u003cbr\u003e19. Other Provisions [Section 152]…………………………………………………….. 306\u003cbr\u003e20. Time Limit for Completion of Assessment, Reassessment\u003cbr\u003eand Re-computation [Section 153]………………………………………………. 312\u003cbr\u003e21. Effect of Re-opening the Assessment Based on Wrong Facts or\u003cbr\u003eConclusions…………………………………………………………………………………. 325\u003cbr\u003e22. Reopening of Assessment and Maintainability of Writ Petition…… 331\u003cbr\u003e23. Reopening beyond 4 years’ failure to disclose fully and\u003cbr\u003etruly material facts necessary for assessment …………………………….. 342\u003cbr\u003e24. Concept of Reason to believe ………………………………………………………. 356\u003cbr\u003e25. Doctrine of Change of Opinion……………………………………………………. 378\u003cbr\u003e26. Offences and Prosecutions…………………………………………………………… 398\u003cbr\u003e27. Specimen of Reasons recorded for Reopening of Assessment……… 427\u003cbr\u003e28. Important Board’s Circulars and Instructions……………………………… 429\u003cbr\u003e29. Cases where Initiating Reassessment Proceedings Justified………… 447\u003cbr\u003e30. Cases where initiating reassessment proceedings not justified……. 453\u003cbr\u003e31. Cases where Reassessment Proceedings Justified on the Basis\u003cbr\u003eof Informations Received from other Agencies……………………………. 473\u003cbr\u003e32. Cases where Reassessment Proceedings not Justified on\u003cbr\u003ethe Basis of Informations Received from other Agencies …………….. 476\u003cbr\u003e33. Important case law on Reassessment…………………………………………… 482\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503310541009,"sku":"","price":796.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/reassessment.jpg_1.jpg?v=1777112422"},{"product_id":"guide-to-tax-deduction-at-source-tax-collection-at-source","title":"Guide to Tax Deduction at Source \u0026 Tax Collection at Source","description":"\u003ch1\u003eContent\u003c\/h1\u003e\n\u003ctable width=\"596\" style=\"height: 1724.25px;\"\u003e\n\u003cthead\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px; text-align: center;\"\u003e\u003cstrong\u003eChapter\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; text-align: center;\"\u003e\u003cstrong\u003eContent\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; text-align: center;\"\u003e\u003cstrong\u003ePage\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px; text-align: center;\"\u003eDivision I\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-1\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eAmendment brought in TDS \u0026amp; TCS provisions by the Finance Act, 2025\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e3\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-2\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eRates of TDS \u0026amp; TCS at a glance\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e7\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-3\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTime \u0026amp; Mode of Payment of TDS \u0026amp; TCS at a glance\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e25\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-4\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eForm No. and time-limit of Issue of TDS \u0026amp; TCS Certificates at a glance\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e28\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-5\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eStatement of TDS \u0026amp; TCS at a glance\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e30\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-6\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eWithholding Tax rates as per IT Act vis a vis Tax Treaties at a glance\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e33\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eCR-7\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTax rates as per IT Act vis a vis Tax Treaties\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e43\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eDivision II\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e1\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eSystem of Collection of Tax [Sections 190 and 191]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e55\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e2\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Salary [Section 192]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e65\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e3\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eHow to Estimate Income under the Head “Salaries” for Purposes of TDS\u003cbr\u003e[Sections 15 to 17]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e109\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e4\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Payment of Accumulated Balance due to an Employee from\u003cbr\u003eRecognised Provident Fund [Section 192A]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e194\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e5\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Interest on Securities [Section 193]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e202\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e6\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Dividends [Section 194]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e232\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e7\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Interest other than Interest on Securities [Section 194A]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e239\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e8\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Winnings from Lottery or Crossword Puzzle, etc. [Section 194B]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e268\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e9\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Winnings from online games [Sections 194BA]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e278\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e10\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Winnings from Horse Races [Section 194BB]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e288\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e11\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Payments to Contractor (Including Sub-contractor) [Section 194C]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e294\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e12\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Insurance Commission [Section 194D]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e339\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e13\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Payment in Respect of Life Insurance Policy [Section 194DA]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e347\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e14\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Payments to Non-resident Sportsmen or Entertainer or Sports\u003cbr\u003eAssociations [Section 194E]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e355\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e15\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Payments in Respect of Deposit under National Savings Scheme,\u003cbr\u003eetc. [Section 194EE]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e362\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e16\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Commission, etc., on Sale of Lottery Tickets [Section 194G]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e369\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e17\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Commission and Brokerage [Section 194H]s\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e377\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e18\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Rent [Section 194-I]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e395\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e19\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS on Payment on Transfer of Certain Immovable Property [Section 194-IA]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e422\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e20\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from payment of rent by certain Individuals or HUF [Section 194-IB]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e430\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e21\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Payment under Specified Agreement Referred to in Section 45(5A)\u003cbr\u003e[Section 194-IC]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e437\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e22\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Fees for Professional or Technical Services or Royalty or Non-\u003cbr\u003eCompete Fee [Section 194J]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e443\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e23\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS from Income in respect of units [Section 194K]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e467\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e24\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Payment of Compensation on Acquisition of Certain Immovable\u003cbr\u003eProperty [Section 194LA]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e475\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e25\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Income by Way of Interest from Infrastructure Debt Fund [Section\u003cbr\u003e194LB]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e485\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e26\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eDistributed Income of the Nature Referred to in Section 10(23FC) and\u003cbr\u003e10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e490\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e27\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Income in Respect of Units of Investment Fund [Section 194LBB]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e496\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e28\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Income in Respect of Investment in Securitisation Trust [Section\u003cbr\u003e194LBC]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e503\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e29\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Income by Way of Interest from Indian Company or the Business\u003cbr\u003eTrust [Section 194LC]]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e509\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e30\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Income by Way of Interest from Indian Company or the Business\u003cbr\u003eTrust [Section 194LC]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e516\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e31\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Payment of certain sums by certain individuals or Hindu undivided\u003cbr\u003efamily [Section 194M]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e524\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e32\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS on Payment of certain amounts in cash [Section 194N]]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e529\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e33\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eTDS from Payment of Certain Sums by E-commerce Operator to E-commerce\u003cbr\u003eParticipant [Section 194-O]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e538\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e34\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS in case of specified senior citizen [Section 194P]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e555\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e35\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS on Payment of Certain Sum for Purchase of Goods [Section 194-Q]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e559\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e36\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS on Benefit of Perquisite in Respect of Business or Profession\u003cbr\u003e[Section 194-R]]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e575\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e37\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTDS on Payment on Transfer of Virtual Digital Asset [Section 194-S]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e590\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e38\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003ePayments to partners of Firms [Section 194T]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e602\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e39\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eTDS from Payments (other than Salary) to Non-residents and Foreign\u003cbr\u003eCompany [Sections 195, 196A, 196B, 196C and 196D]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e609\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e40\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eOther Provisions Relating to TDS [Sections 195A to 206AB]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e672\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e41\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eTax Collection at Source [Sections 206C, 206CC and 206CCA]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e720\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 39.1875px;\"\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e42\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003eStatement\/Return of Tax Deducted\/Collected at Source [Sections 200(3),\u003cbr\u003e206A, 206C(3), 206C(3B), 206C(5) and 206C(5A) to 206C(5D), 206CB]\u003c\/td\u003e\n\u003ctd style=\"height: 39.1875px;\"\u003e755\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 58.7812px;\"\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e43\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003eConsequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA,\u003cbr\u003e271H, 272A(2), 272BB, 276B and 276BB]\u003c\/td\u003e\n\u003ctd style=\"height: 58.7812px;\"\u003e773\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e44\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eEqualisation Levy\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e805\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e45\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eAdvance Payment of Tax [Sections 207-211, 218 and 219]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e825\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e46\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003eRefunds [Sections 237 to 242 and 245]\u003c\/td\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e845\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503311130833,"sku":"","price":2186.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/tax-deduction.jpg_1.jpg?v=1774681919"},{"product_id":"computation-of-income-from-salary","title":"Computation of Income From Salary","description":"\u003cdiv class=\"woocommerce-tabs wc-tabs-wrapper\"\u003e\n\u003cdiv class=\"woocommerce-Tabs-panel woocommerce-Tabs-panel--description panel entry-content wc-tab\" id=\"tab-description\" role=\"tabpanel\" aria-labelledby=\"tab-title-description\"\u003e\n\u003ch2\u003eChapters\u003c\/h2\u003e\n\u003cp\u003e1. Introduction…………………………………………………………………………………….. 1\u003cbr\u003e2. Essential Characteristics of Salary …………………………………………………… 6\u003cbr\u003e3. Different Forms of Salary ………………………………………………………………. 10\u003cbr\u003e4. Exempted Salary……………………………………………………………………………. 15\u003cbr\u003e5. “Income” Includes [Section 2(24)]………………………………………………….. 18\u003cbr\u003e6. Scope of Total Income [Section 5] ………………………………………………….. 19\u003cbr\u003e7. Deemed to be Received [Section 7]………………………………………………… 22\u003cbr\u003e8. Income Deemed to Accrue or Arise in India [Section 9]…………………. 26\u003cbr\u003e9. Basis for Charging Income Under the Head ‘Salaries’\u003cbr\u003e[Section 15] ……………………………………………………………………………………. 29\u003cbr\u003e10. Deductions From Salaries [Sections 16(ia), 16(ii), 16(iii) \u0026amp; 24(b)] …… 40\u003cbr\u003e11. Meaning of Salary [Section 17(1)] ………………………………………………….. 44\u003cbr\u003e12. Perquisites [Section 17(2)] ……………………………………………………………… 51\u003cbr\u003e13. “Profits in Lieu of Salary” includes [Section 17(3)] ………………………… 98\u003cbr\u003e14. Salary not Treated as Income Under the Head ‘Salary’………………… 107\u003cbr\u003e15. Incomes which do not Form Part of Total Income [Section 10]…….. 113\u003cbr\u003e16. Treatment of Retirement Benefits ………………………………………………… 145\u003cbr\u003e17. Treatment of Various Allowances ………………………………………………… 164\u003cbr\u003e18. Treatment of Various Funds ………………………………………………………… 176\u003cbr\u003e19. Treatment of Salary of Foreign Citizen ………………………………………… 183\u003cbr\u003e20. Deductions to be From Gross Total Income of Salary\u003cbr\u003e[Sections 80C to 80U] …………………………………………………………………… 187\u003cbr\u003e21. Taxation of Pensioners …………………………………………………………………. 269\u003cbr\u003e22. Rebate of Income-tax in Case of Certain Resident Individuals\u003cbr\u003e[Section 87A] ……………………………………………………………………………….. 290\u003cbr\u003e23. Rebate when Salary, etc., is paid in Arrears or in Advance\u003cbr\u003e[Section 89]………………………………………………………………………………….. 295\u003cbr\u003e24. New Regime – Lower Tax Rate Option [Section 115BAC]…………….. 303\u003cbr\u003e25. Tax Deduction at Source from Salary [Section 192]………………………. 319\u003cbr\u003e26. Computation of Salary Income…………………………………………………….. 342\u003cbr\u003e27. Income Tax Rates (From Assessment years 2017-18 to 2026-27)…… 348\u003cbr\u003e28. Important Forms………………………………………………………………………….. 360\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503311425745,"sku":"","price":591.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/computation_jpg.jpg?v=1777112422"},{"product_id":"company-balance-sheet-and-profit-loss-account","title":"Company Balance Sheet and Profit \u0026 Loss Account","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eCompany Balance Sheet and Profit \u0026amp; Loss Account under Accounting Standards \u0026amp; Schedule III (for the F. Y. 2025-2026)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 1\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAccounts of Companies and\u003cbr\u003eBoard of Directors Report\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Books of Account, Statutory Registers and Records     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Financial Reporting                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Approval and Adoption of Accounts                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      National Financial Reporting Authority (NFRA) and Accounting Standards          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Reopening of Accounts                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Voluntary Revision of Financial Statements or Board's Report          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Sending Financial Statements to Members, etc. and Filing with ROC           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Mandatory Internal Audit                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e      Audit Committee                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 2\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eCompanies (Auditor's Report) Order, 2020\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCompanies (Auditor's Report) Order, 2020 — Checklist     \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDivision 3\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eFinancial Reporting\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III under Companies Act, 2013 — An Analysis        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    FAQs on Schedule III under Companies Act, 2013       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III under Companies Act, 2013 — Practice Update  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Schedule III (2021 Amendments)                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Companies (Accounting Standards) Rules, 2021           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Gist of Accounting Standards                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Investments                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Current Assets, Loans and Advances                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Miscellaneous Expenditure                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eShare Capital                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Reserves and Surplus                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Secured Loans, Unsecured Loans and\u003cbr\u003eLong Term Provisions                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Current Liabilities and Provisions                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Borrowings from Banks and Financial Institutions for the Specific Purpose\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Contingent Liabilities and Dividends                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Additional Regulatory Information                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Profit and Loss Account                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Accounting Treatment for MAT Credit                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Expenditure Incurred During Construction Period      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Financial Instruments                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    Accounting for Derivatives, Equity Index \u0026amp; Equity Stock Options   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCash Flow Statement                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConstruction Contracts                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eEffects of Changes in Foreign Exchange Rates               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBorrowing Costs                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSegment Reporting                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eRelated Party Disclosures, Borrowings by Companies and Loans to Directors      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLease Accounting                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eEmployee Benefits                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConsolidation of Accounts                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAccounting for Amalgamations                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eReporting under MSMED Act, 2006                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 4\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eDepreciation\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eDepreciation under Companies Act, 2013                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003eAS 10: Property, Plant and Equipment                           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003ePractical Illustrations on Depreciation Including\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eTransitional Provisions as per pre-revised AS 6 and AS 10                                                      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003cspan\u003ePractical Illustrations on Depreciation as per AS 10 (Revised)           \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSchedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 5\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChecklists of Accounting Standards\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eChecklists of Accounting Standards                                \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cspan\u003eDIVISION 6\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePractice Pointers\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 50    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePractice Pointer Issues on Accounting Standards         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 51    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCommonly Found Non-Compliances of Schedule III of the Companies Act, 2013 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 52    \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSpecimen Financial Statements under Accounting Standards\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAppendix 1   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eFormulas to compute ratios for Schedule III\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503311491281,"sku":"","price":2171.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/companybalancesheetandprofit-mockup_jpg.jpg?v=1781692557"},{"product_id":"statutory-audit-a-ready-reckoner","title":"Statutory Audit - A Ready Reckoner","description":"\u003ctable style=\"font-weight: 400;\" width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\"\u003e\n\u003ch3\u003e\u003cspan style=\"color: #ff00ff;\"\u003eAbout Statutory Audit - A Ready Reckoner \u003c\/span\u003e\u003c\/h3\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision I\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAppointment of Auditors\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e        Appointment and Removal of Auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e        Management Services and the Auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e        Code of Ethics\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e        Unique Document Identification Number (UDIN)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e        Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision II\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAudit of Items of Financial Statements — Ready Reckoner\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e        Books of Accounts and Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e        Consolidation of Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e        Audit Checklist for Share Capital\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e        Audit Checklist for Reserve and Surplus\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e      Audit Checklist for Borrowings\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e      Audit Checklist for Trade Receivables\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e      Audit Checklist for Cash and Cash Equivalents\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e      Audit Checklist for Inventories\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e      Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e      Audit Checklist for Intangibles\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e      Audit Checklists for Trade Payables and Current Liabilities\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e      Audit Checklists for Loans and Advances and Other Current Assets\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e      Audit Checklists for Provisions and Contingent Liabilities\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e      Audit Checklists for Sale of Products and Rendering of Services\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e      Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain\/Loss on Sale of Investments etc.\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e      Audit Checklists for Purchases\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e      Audit Checklists for Employee Benefits Expenses\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e      Audit Checklists for Depreciation and Amortisation\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e      Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e      Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 26      \u003c\/strong\u003eStatutory Auditors’ Responsibilities in Relation to Fraud in a Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 27      \u003c\/strong\u003eMateriality in Statutory Audit: Illustrative Case Studies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 28      \u003c\/strong\u003eHow to do Risk Assessment and Audit Sampling\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision III\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSchedule III Specimen Format of Financial Statements (AS Based\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 29\u003c\/strong\u003e      Specimen Format of Financial Statements under Schedule III for AS compliant companies\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 30\u003c\/strong\u003e      Practice Pointer Issues on Accounting Standards\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 31\u003c\/strong\u003e      Checklists of Accounting Standards\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision IV\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSA and CARO Checklist\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 32\u003c\/strong\u003e      Standards on Auditing (SA) Checklists\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 33\u003c\/strong\u003e      Companies (Auditor's Report) Order, 2020 — Checklist\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision V\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eAudit Programme \u003c\/strong\u003e\u003cstrong\u003e– \u003c\/strong\u003e\u003cstrong\u003eAudit Compliance Procedures\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 34\u003c\/strong\u003e      Business Client Information Checklist\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 35\u003c\/strong\u003e      KYC New Client\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 36\u003c\/strong\u003e      Illustrative Audit Programmes for Accounting System \u0026amp; Internal Control\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 37\u003c\/strong\u003e      Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VI\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eFormats of Engagement and Representation Letters, Reports\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 38\u003c\/strong\u003e      Illustrative Formats on Agreeing the Terms of Audit Engagements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 39\u003c\/strong\u003e      Illustrative Format of Representation Letter\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 40\u003c\/strong\u003e      Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 41\u003c\/strong\u003e      Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 42\u003c\/strong\u003e      Illustrative Format on Engagement Letter for a Compilation Engagement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 43\u003c\/strong\u003e      Illustrative Format on Engagement Letter for a Review of Interim Financial Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 44\u003c\/strong\u003e      Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 45\u003c\/strong\u003e      Illustrative Format on Independent Auditor’s Reports on Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 46\u003c\/strong\u003e      Illustrative Format on Practitioner’s Report with an Unmodified Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 47\u003c\/strong\u003e      Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 48\u003c\/strong\u003e      Illustrative Formats on Auditor’s Reports with Modifications to the Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 49\u003c\/strong\u003e      Illustrative Formats of Auditor’s Report with Modified Opinion\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 50\u003c\/strong\u003e      Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 51\u003c\/strong\u003e      Illustrative Formats on Auditor’s Reports Relating to Going Concern\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 52\u003c\/strong\u003e      Illustrative Formats on Auditor’s Report Relating to Other Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 53\u003c\/strong\u003e      Illustrative Formats on Practitioners’ Compilation Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 54\u003c\/strong\u003e      Illustrative Formats on Review Reports on Interim Financial Information\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 55\u003c\/strong\u003e      Illustrative Formats on Practitioners’ Review Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 56\u003c\/strong\u003e      Illustrative Formats on Special Purpose Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 57\u003c\/strong\u003e      Illustrative Formats on Summary Financial Statements\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 58\u003c\/strong\u003e      Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 59\u003c\/strong\u003e      Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 60\u003c\/strong\u003e      Illustrative Format of an Unmodified Report on a Projection\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 61\u003c\/strong\u003e      Illustrative Formats on Service Organization’s Assertions\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 62\u003c\/strong\u003e      Illustrative Formats on Modified Service Auditor’s Assurance Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 63\u003c\/strong\u003e     Illustrative Formats on Service Auditor’s Assurance Reports\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 64\u003c\/strong\u003e     Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 65\u003c\/strong\u003e      Confirmation Letter for Struck Off Status to be sent by Company\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 66\u003c\/strong\u003e      NOC Communication with predecessor\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 67\u003c\/strong\u003e      Eligibility and Independence confirmation to be appointed (or) continue as auditors\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VII\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eRevised Formats of Audit Reports (Including Audit Trail)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 68\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 69\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 70\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 71\u003c\/strong\u003e      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision VIII\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eSpecimen Audit Report from Published Results\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 72\u003c\/strong\u003e      TCS Annual Report\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 73\u003c\/strong\u003e      Infosys Annual Report\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003eDivision IX\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eIllustrative Audit Paras for Qualification, Adverse,\u003cbr\u003eDisclaimer, KAM, EOM, OM Matters\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 74\u003c\/strong\u003e      Qualified Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 75\u003c\/strong\u003e      Material uncertainty related to Going Concern – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 76\u003c\/strong\u003e      Emphasis of Matter Paragraph – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 77\u003c\/strong\u003e      Other Matter Paragraph – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 78\u003c\/strong\u003e      Key Audit Matters – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 79 \u003c\/strong\u003e     Disclaimer Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 80\u003c\/strong\u003e      Adverse Opinion – Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 81\u003c\/strong\u003e      Other Information Paragraph — Illustrative Reporting Comments\u003c\/p\u003e\n\u003cp style=\"font-weight: 400;\"\u003e\u003cstrong\u003eChapter 82\u003c\/strong\u003e      Internal Controls over Financial Reporting\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch3\u003e \u003c\/h3\u003e\n\u003ch2\u003e\n\u003cbr\u003e\u003cbr\u003e\n\u003c\/h2\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503311622353,"sku":"","price":1607.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/STATUTORY_AUDIT_jpg.jpg?v=1775285347"},{"product_id":"gst-on-real-estate-works-contracts","title":"GST on Real Estate \u0026 Works Contracts","description":"\u003ch1 class=\"product_title entry-title\"\u003eGST on Real Estate \u0026amp; Works Contracts\u003c\/h1\u003e\n\u003cp\u003eAbout GST on Real Estate Book\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1 \u003c\/strong\u003e     Background of GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2 \u003c\/strong\u003e     Taxable event\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e      Value of taxable supply of goods or services or both\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e      Input Tax Credit\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e      Input Tax Credit when Exempted as well as Taxable Supplies Made\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e      Input Tax Credit — Miscellaneous Provisions\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e      Place of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e      Time of Supply of Goods or Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e      Reverse Charge Mechanism\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e    E-Way Bill for Transport of Goods\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e    Procedures in GST\u003c\/p\u003e\n\u003cp\u003ePART II\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGST ON REAL ESTATE TRANSACTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eAND WORKS CONTRACT SERVICES\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e    Real Estate Sector\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e    Real Estate Project (REP) and Residential Real Estate Project (RREP)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e    Joint Development Agreements (JDA)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e    Affordable Residential Apartments\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e    Leasing and Renting of Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e    Cooperative Housing Societies\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e    Frequent Asked Questions on Real Estate\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e    Taxability of Government Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e    Works Contract Services\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e    Real Estate (Regulations and Development) Act, 2016\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503312441553,"sku":"TXN1509","price":821.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST_on_real_estate_jpg.jpg?v=1775280224"},{"product_id":"abc-of-gst","title":"ABC of GST","description":"\u003cp\u003eAbout ABC of GST 2026\u003c\/p\u003e\n\u003ch2\u003e\u003cstrong\u003eDivision I - CGST Act, 2017\u003c\/strong\u003e\u003c\/h2\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 1: Preliminary (ABC of GST 2026)\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 1 Short title, extent, and commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 2 Definitions\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 2: Preliminary Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 1  Short title and Commencement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 2 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 3: Administration \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 3 Officers under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 4 Appointment of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 5 Power of officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 6 Cross utilisation of powers by CGST and SGST\/UTGST officers\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 4: Levy \u0026amp; Collection of Tax \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE I: Transaction without consideration to be treated as supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE II: Which specific transactions shall be treated as supply of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSCHEDULE III: Transaction which neither are supply of goods, nor supply of service\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 8 How tax shall be charged on composite or mixed supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 9 Levy and collection of Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 10 Composition Levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11 Exempt Supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 11A Power not to recover tax, not levied, or short-levied as a result of general practice\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 5: Composition Scheme Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 3 Intimation for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 4 Effective date for composition levy\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 5 Conditions for opting composition tax scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 6 Validity and cancelation of composition scheme\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 7 Composition tax rate (Effective from 1-4-2020)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to composition dealers\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 6: Time and Value of Supply \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 12 Time of supply of goods i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 13 Time of supply of service i.e. when tax liability shall arise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 14 Time of supply in case of change in rate of tax \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 15 Value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 7: Value of Supply Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 27 Value of supply, where money is not the sole consideration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 28 Value of supply between distinct persons or related parties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 29 Value of supply of goods between principal and agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 30 Value of supply based on cost price\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31 Other method for determining the value of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31A Value of supply of lottery, betting, gambling and horse racing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31B Value of supply of online gaming including online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 31C Value of supply in case of casino\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32 Value of supply in case of certain services\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 32A Value of supply where Kerala Flood Cess is applicable\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 33 Value of supply of service in case of Pure Agent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 34 Value of supply, where consideration is received in foreign currency\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 35 Value of supply inclusive of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 8: Input Tax Credit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 16 Eligibility, conditions and time limit for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 17 Blocked input tax credit and apportionment of common input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 18 Availability of input tax credit in special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 19 Input tax credit in respect of goods and capital goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 20 Manner of distribution of input tax credit by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 21 Manner of recovery of excess input tax credit distributed\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 9: Input Tax Credit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 36 Documentary requirements for claiming input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 38 Input tax credit by a banking company \u0026amp; financial institution\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 39 Procedure of input tax credit distribution by an input service distributer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 40 Manner of claiming input tax credit in special circumstances as referred in section 18\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41 Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 41A Transfer of input tax credit to distinct person registered on same PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 42 Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 43 Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44 Reversal of input tax credit under special circumstances \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 44A Reversal of credit of additional custom duty paid on gold dore bar\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 45 Conditions for claiming input tax credit in respect of goods sent for job work\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 10: Registration\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 22 When a Person is liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 23 Persons not liable for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 24 Compulsory registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eState wise turnover Limit for Registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 25 Procedure of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 26 Deemed registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 27 Special provision relating to registration of casual or NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 28 Amendment of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 29 Cancellation or suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 30 Revocation of cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 11: Registration Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 8 Application for registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 9 Verification and approval of application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10 Issue of registration certificate\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10A Furnishing Bank Account Details\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 10B Aadhar Authentication\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 11 Separate registration for multiple business vertical\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 12 Registration of person liable to TDS or TCS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 13 Registration of NRI Taxable Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 14 Registration of person providing service of online data and online money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 15 Extension of validity period of registration of NRI \u0026amp; casual taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 16 Suo Moto registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 17 Assignment of unique identity number to certain special entities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 18 Display of registration certificate and GSTN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 19 Amendment of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 20 Application for cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21 Cancellation of registration in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 21A Temporary suspension of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 22 Cancellation of registration by proper officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 24 Migration of persons registered under old existing law\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 25 Physical verification of business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 26 Method of authentication of all documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eForms applicable to Registration\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 12: Tax Invoice, Debit and Credit Notes\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 31 Issue of tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 31A Facility of Digital Payment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 32 Only registered person can collect tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 33 Tax amount to be indicated separately in tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 34 Issue of debit or credit note\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 13: Tax Invoice, Debit or Credit Note Rules \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46 Tax invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 46A Invoice cum Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47 Time limit for issue of invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 47A Time limit for issue of invoice in case of RCM supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 48 Manner of issuing Tax Invoice\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 49 Bill of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 50 Receipt Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 51 Refund Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 52 Payment Voucher\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 53 Revised tax invoice, Debit Note, Credit Notes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 54 Tax invoice issued by some specified persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55 Transportation of goods on delivery challan\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 14: Accounts and Records\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 35 Accounts \u0026amp; other records\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 36 Period of retention of accounts\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 15: Accounts \u0026amp; Records Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 56 Maintenance of accounts by a Registered Person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 57 Generation \u0026amp; maintenance of electronic record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 58 Records to be maintained by transporter \u0026amp; godown operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to this chapter\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 16: Returns\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 37 Statement of outward supply i.e. return of sales\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 38 Communication of detail furnished in GSTR-1 to the recipient of supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 39 Return of self-assessed tax liability \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 40 First return in case of new registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 41 Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 42 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43 Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 43A Matching, reversal, and reclaim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 44 Annual return \u0026amp; self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 45 Final return on cancellation of registration \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 46 Notice to non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 47 Late fee payable on returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 48 GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 17: Returns Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 59 Procedure of filing of statement of outward supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 60 Communication of detail of inward supply to the recipient \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61 Procedure of filing of GSTR-3B return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 61A Procedure of filing of GSTR-3B return on quarter basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 62 Filing of return by composition dealer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 63 Filing of return by NRI taxable person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 64 Filing of return by supplier of service of online data and money gaming\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 65 Filing of return by an input service distributor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 66 Filing of return by TDS deductor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67 Filing of TCS return by e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 67A Filing of return through SMS\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 68 Notice to non-filers of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 69-77 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 78 Matching of detail of supplies made through e-commerce operator\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 79 Matching of claim of input tax credit.—Omitted\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 80 Filing of Annual return and self-certified reconciliation statement\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 81 Filing of Final Return after cancellation of registration\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 82 Filing of return by specified agencies having unique identification number\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83 Rules regarding GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83A Examination of GST Practitioner \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 83B Surrender of enrolment of GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 84 Conditions for appearance by GST Practitioner\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms Related to Return \u0026amp; GST Practitioners\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 18: Payment of Tax\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 49 Payment of tax interest, penalty and other sum\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49A First preference is to be given to utilisation of IGST input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 49B Government may prescribe any order for utilization of input tax credit for payment of output tax liability\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 50 Payment of Interest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 51 Tax deduction at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 52 Tax collection at source\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53 Transfer of input tax credit to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 53A Transfer of cash ledger balance to respective tax account\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 19: Payment of Tax Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 85 Electronic Liability Register\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86 Electronic Input tax Credit Ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86A Restrictions on use of balance of electronic input tax credit ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 87 Electronic cash ledger\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88 Unique identification number for each transaction\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88A IGST input tax credit to be utilised on first priority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88B Manner of calculation of interest on delayed payment of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88C Manner of dealing with difference in liability reported in  GSTR-1 and GSTR-3B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 88D Manner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eApplicable Forms\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 20: Refund\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 54 Refund of GST Tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 55 Refund to notified agencies e.g. UNO, foreign embassy etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 56 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 57 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 58 Consumer Welfare Fund\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 21: Refund Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 89 Application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 90 Acknowledgement \u0026amp; processing of application for refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 91 Provisional refund in case of zero rated supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 92 Refund of tax in other cases (other than zero rated supply)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 93 Rejection of refund application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 94 Interest payable on delayed refund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95 Refund of tax to notified persons (Foreign Embassies etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95A Refund of tax to duty free shop at airport\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 95B Refund of tax to CSD canteens\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96 Refund of IGST tax paid on export supply\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96A Export of goods or services without payment of tax under security bond or letter of undertaking\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96B Recovery of refund in case of non-realisation of export proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 96C Refund shall be credited to bank account linked with PAN\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97 Consumer Welfare Fund\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 97A Manual filing \u0026amp; processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to refunds\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 22: Assessments\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 59 Self-Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 60 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 61 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 62 Assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 63 Assessment of unregistered persons\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 64 Summary assessment in exceptional cases\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 23: Assessments Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 98 Provisional Assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 99 Scrutiny of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 100 Best judgement assessment of non-filer of returns\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 24: Audit\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 65 Audit by tax authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 66 Special audit by practising CA or Cost accountant\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 25: Audit Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 101 Audit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 102 Special Audit by practising CA or Cost accountant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to audit\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 26: Inspection, Search, Seizure and Arrest\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 67 Power of inspection, search and seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 68 Inspection of goods in movement or transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 69 Power to arrest\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 70 Power to summon persons to give evidence and produce documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 71 Power to access\/visit to business premises\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 72 Assistance of other Government agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 27: E-way Bill Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 138 E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138A Documents to be carried on with conveyance\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138B Verification of documents and conveyances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138C Inspection and verification of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138D Detention of vehicle more than 30 minutes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138E Restriction on generation of e-way bill\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 28: Inspection, Search \u0026amp; Seizure Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 139 Inspection, search \u0026amp; seizure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 140 Release of seized goods on provisional basis\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 141 Procedure in respect of seized goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to inspection, search, seizure \u0026amp; E-way Bill\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 29: Demand \u0026amp; Recovery\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 73 Determination of tax and other liability in non-fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74 Determination of tax liability in fraud cases up to financial year 2023-2024\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 75 General principles \u0026amp; guidelines relating to determination of tax\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 76 Tax collected but not paid to the Government\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 77 Tax collected and paid under wrong head\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 78 Initiation of recovery proceedings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 79 Modes of recovery of outstanding demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 80 Extension of time for payment of outstanding demand and option to pay in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 81 Transfer of property to be void in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 82 Tax to be first charge on properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 83 Provisional attachment of properties before determination of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 84 Continuation and validation of recovery proceedings after the order of appellate authorities\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 30: Demand \u0026amp; Recovery Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 142 Notice of demand\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142A Recovery of demand under old law (VAT etc.)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 142B Intimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 143 Recovery from third party by deduction of money owed\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144 Recovery through sale of goods\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 144A Recovery of penalty by selling goods or conveyance \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 145 Recovery from a third person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 146 Recovery through execution of a Decree\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 147 Recovery by Sale of movable or immovable property\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 148 Officer cannot participate in bid\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 149 No auction or sale on holidays\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 150 Assistance by police\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 151 Attachment of debts and shares\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 152 Attachment of property in custody of courts or public officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 153 Attachment of interest in partnership\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 154 Appropriation of sale proceeds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 155 Recovery trough land revenue authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 156 Recovery through court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 157 Recovery from surety or guarantor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 158 Payment of tax and other amounts in instalments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 159 Provisional attachment of properties\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 160 Recovery from company in liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 161 Revision of outstanding demand after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to demand and recovery\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 31: Liability of certain person in certain cases\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 85 Liability in case of transfer of business\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 86 Liability of agent and principal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 87 Liability in case of amalgamation and merger of companies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 88 Liability of company in case of liquidation\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 89 Liability of directors of a private company\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 90 Liability of partners of a firm\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 91 Liability of guardians, trustee, etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 92 Liability of court of wards\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc.\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 94 Liability on closure of business by HUF, firm, AOP\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 32: Advance Ruling\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 95 Definitions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 96 Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 97 Application for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 98 Procedure on receipt of application for advance rulings\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 99 Appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 100 Appeal to appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101 Orders of appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101A National appellate authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101B Appeal to National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 101C Order of National Appellate Authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 102 Rectification of order of advance ruling authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 103 Legal binding of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 104 Advance ruling to be void in certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 105 Power of authority and appellate Authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 106 Procedure of authority or appellate authority of advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 33: Advance Ruling Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 103 Qualification and appointment of members of the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 104 Manner of application to the authority for advance ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 105 Certification of copies of advance rulings pronounced by the authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 106 Appeal to the appellate authority for Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107 Certification of copies of the advance rulings pronounced by the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 107A Manual filing and processing\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to Advance Ruling\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 34: Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 107 Appeals to first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 108 Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 109 Constitution of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 110 Appointment, qualification, and conditions of service of members and president of Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 111 Procedure of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 112 Appeals to Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 113 Order of Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 114 Financial \u0026amp; administrative power of president\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 115 Interest on refund of pre-deposit amount\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 116 Appearance by authorised representative\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 117 Appeal to High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 118 Appeal to Supreme Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 119 After order of tribunal, stay on recovery of demand is vacated\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 120 Appeal not to be filed by the department in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 121 Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 35: Appeals \u0026amp; Revision Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 108 Appeal by taxable person before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109 Appeal by the department before the first appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109A First Appellate Authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109B Revision of order\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 109C Withdrawal of appeal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 110 Appeal to the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 111 Appeal by department to the appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 112 Admission of additional evidence before the appellate authority\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113 Effect of order of appellate authority or appellate tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 113A Withdrawal of appeal filed before the Appellate Tribunal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 114 Appeal to the High Court\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 115 Final demand notice after the order of appellate authorities\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eRule 116 Disqualification of an authorized representative for misconduct\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForm applicable to Appeal \u0026amp; Revision\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 36: Offences \u0026amp; Penalties\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 122 Offence and Penalty therefor\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 123 Penalty for failure to furnish information return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 124 Fine for failure to furnish statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 125 General Penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 126 General principles or disciplines related to penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 127 Power to impose penalty, where there is no specific mention in the Act \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128 Power to waive penalty or fine or both\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 128A Waiver of Interest or penalty or both relating to demand under section 73 for a certain tax period\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 129 Detention, seizure, release of goods and vehicle in transit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 130 Confiscation of goods, vehicles and levy of penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 131 Confiscation or penalty not to interfere with other punishments\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 132 Punishment for criminal offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 133 Penalty on GST officers\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 134 Cognizance of offence by courts\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 135 Presumption of culpable mental state\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 136 Relevance of statement of a person under certain circumstances\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 137 Offence by Companies, LLP, Firm, HUF\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eSection 138 Compounding of offences\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 37: Offences \u0026amp; Penalties Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eRule 162 Compounding of offence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eForms applicable to compounding\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 38: Transitional Provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection \u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e139-142 Transitional Provisions\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 39: Transitional Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cspan\u003eRule 117-121 Transitional Rules\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003e\u003cspan\u003eChapter 40: Miscellaneous provisions \u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003eSection 143 Job work procedure\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection\/Rule Description\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 144 Presumption as to documents in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 146 GST Common Portal\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 147 Deemed Exports\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 148 Special procedure for certain process and for certain person\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 149 GST Compliance Rating\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 150 Information Return\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 151 Power to call for information\/statistics\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 152 Bar on disclosure of information\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 153 Taking assistance of any expert\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 154 Power to take samples\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 155 Burden to prove the eligibility of input tax credit\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 156 Persons deemed to be public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 157 Protection of action under this Act\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158 Disclosure of information by a public servant\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 158A Sharing of information’s with other agencies\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 159 Publication of information in respect of person in certain cases\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 160 Assessment and other proceedings not to be invalid on certain grounds\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 161 Rectification of an error apparent on the face of record\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eSection 162 Bar on Jurisdiction of Civil Court\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503313064145,"sku":"","price":1476.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/abc_of_gst_-_Shopscan.jpg?v=1779950931"},{"product_id":"tax-audit-e-filing-for-ay-2026-2027","title":"Tax Audit \u0026 E-Filing (for AY 2026-2027)","description":"\u003ch2\u003eAbout Tax Audit \u0026amp; E-Filing (for AY 2026-2027)\u003c\/h2\u003e\n\u003cp\u003eThe complete tax audit and e-filing manual updated for AY 2026-27. \u003cstrong\u003eBy CA Kamal Garg · Bharat Law House.\u003c\/strong\u003e Comprehensive coverage of section 44AB, Form 3CA \/ 3CB \/ 3CD reporting clauses, audit reporting standards, and the e-filing utility — with worked examples and specimen reports for real-world practice. Trusted by 2,000+ CAs across India.\u003c\/p\u003e\n\n\u003ch3\u003eWhy this book?\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e\n\u003cstrong\u003eUpdated for AY 2026-27\u003c\/strong\u003e — incorporates all CBDT notifications, ITR utility updates, and Finance Act amendments\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eClause-by-clause Form 3CD walkthrough\u003c\/strong\u003e — with reportable observations, qualifications, and remarks specimens\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eE-filing utility coverage\u003c\/strong\u003e — practical guidance on submission, common errors, and resolution\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eSpecimen reports included\u003c\/strong\u003e — real samples of reportable observations, comments, and qualifications\u003c\/li\u003e\n  \u003cli\u003e\n\u003cstrong\u003eDirect from Bharat Law House\u003c\/strong\u003e — authentic latest edition, ships within 1-2 working days\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eRecommended for\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003eChartered Accountants conducting tax audits under section 44AB\u003c\/li\u003e\n  \u003cli\u003eTax partners and senior managers at CA firms\u003c\/li\u003e\n  \u003cli\u003eIn-house tax teams handling statutory audits\u003c\/li\u003e\n  \u003cli\u003eCA Final students preparing for the tax audit module\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhat this book covers\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003eTax Audit under section 44AB of the Income Tax Act, 1961\u003c\/li\u003e\n  \u003cli\u003eSpecimen reportable observations, comments, qualifications, and remarks\u003c\/li\u003e\n  \u003cli\u003eForm 3CA \/ 3CB \/ 3CD — clause-by-clause guidance\u003c\/li\u003e\n  \u003cli\u003eE-filing utility — submission process, common errors, and resolutions\u003c\/li\u003e\n  \u003cli\u003eLatest CBDT notifications and clarifications for AY 2026-27\u003c\/li\u003e\n  \u003cli\u003ePractical case studies and worked examples\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eBuy with confidence\u003c\/h3\u003e\n\u003cul\u003e\n  \u003cli\u003e✓ Free pan-India delivery on prepaid orders\u003c\/li\u003e\n  \u003cli\u003e✓ Cash on delivery available\u003c\/li\u003e\n  \u003cli\u003e✓ Ships within 1-2 working days\u003c\/li\u003e\n  \u003cli\u003e✓ Authentic copy direct from Bharat Law House\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eFrequently Asked Questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eIs this the latest AY 2026-27 edition?\u003c\/strong\u003e\u003cbr\u003eYes — this edition incorporates the latest CBDT notifications, Form 3CD updates, and Finance Act amendments applicable for AY 2026-27.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhen will I receive my order?\u003c\/strong\u003e\u003cbr\u003eOrders ship within 1-2 working days. Pan-India delivery typically takes 3-7 working days depending on your location.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs COD available?\u003c\/strong\u003e\u003cbr\u003eYes, Cash on Delivery is available across India.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan I get a GST invoice for my firm?\u003c\/strong\u003e\u003cbr\u003eYes — GST invoices are provided for all orders. Add your GSTIN at checkout.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs this suitable for CA Final tax module preparation?\u003c\/strong\u003e\u003cbr\u003eThe book is primarily a practitioner manual, but CA Final students will find the clause-by-clause Form 3CD walkthrough and worked examples highly useful.\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503313817809,"sku":"","price":1846.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Taxaudit_E-filing-mockup_jpg.jpg?v=1777023367"},{"product_id":"complete-guide-to-reassessment-u-s-148-of-the-income-tax-act-1961","title":"Complete Guide to REASSESSMENT u\/s 148 of the Income Tax Act, 1961","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(28, 82, 184);\"\u003e\u003cstrong\u003eAbout Complete Guide to REASSESSMENT u\/s 148 of the Income Tax Act, 1961\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003eChapter 1  Analysis of Statutory Provisions Relating to Reassessment under the income tax act , 1961\u003c\/h3\u003e\n\u003ch3\u003eChapter 2  Meaning of some important words and phrases in relation to reassessment and understanding of provisions\u003c\/h3\u003e\n\u003ch3\u003eChapter 3  Issue and Service of Notice under Section 148 of Income tax Act , 1961\u003c\/h3\u003e\n\u003ch3\u003eChapter 4  Filing of return in response to notice under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 5  Reasons to believe that income chargeable to tax has escaped assessment\u003c\/h3\u003e\n\u003ch3\u003eChapter 6 Sanction\/Approval\/Direction from Higher Authority\u003c\/h3\u003e\n\u003ch3\u003eChapter 7       Filing of Objection\/Reply to Show cause notice under section 148A\u003c\/h3\u003e\n\u003ch3\u003eChapter 8    Order on Objection\/Order under section 148A\u003c\/h3\u003e\n\u003ch3\u003eChapter 9       Writ Petition against Reassessment Proceedings\u003c\/h3\u003e\n\u003ch3\u003eChapter 10     Assessment or Reassessment Proceedings under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 11     Miscellaneous Issues\u003c\/h3\u003e\n\u003ch3\u003eChapter 12     COVID-19 and Reassessment\u003c\/h3\u003e\n\u003ch3\u003eChapter 13     Reassessment and Information Technology Act, 2000\u003c\/h3\u003e\n\u003ch3\u003eChapter 14     Reassessment and Code of Civil Procedure, 1908\u003c\/h3\u003e\n\u003ch3\u003eChapter 15     Reassessment and the Indian Evidence Act, 1872\u003c\/h3\u003e\n\u003ch3\u003eChapter 16     Income-tax Act, 1922 — Relevant provisions\u003c\/h3\u003e\n\u003ch3\u003eChapter 17     Checklist for handling case under section 148\u003c\/h3\u003e\n\u003ch3\u003eChapter 18     Specimen Formats\u003c\/h3\u003e\n\u003ch3\u003eAppendix 1    Circulars, Notifications, Instructions, Press Release \u0026amp; Statute\u003cspan style=\"color: rgb(28, 82, 184);\"\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/span\u003e\n\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503315947729,"sku":"","price":956.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/REASSESSMENT-_jpg.jpg?v=1775285271"},{"product_id":"tax-constitution-and-the-supreme-court","title":"Tax Constitution and The Supreme Court","description":"\u003ch1\u003e\u003cspan\u003e\u003cstrong\u003eAbout Tax Constitution and the Supreme Court\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h1\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cdiv class=\"woocommerce-tabs wc-tabs-wrapper\"\u003e\n\u003cdiv class=\"woocommerce-Tabs-panel woocommerce-Tabs-panel--description panel entry-content wc-tab\" id=\"tab-description\" role=\"tabpanel\" aria-labelledby=\"tab-title-description\"\u003e\n\u003cp\u003eTax, Constitution and the Supreme Court discusses the fundamental principles of taxation as expounded by the\u003cspan\u003e \u003c\/span\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/supreme-court-judgements-on-gst\/\" rel=\"noopener\" target=\"_blank\"\u003eSupreme Court\u003c\/a\u003e\u003cspan\u003e \u003c\/span\u003ethrough its judicial pronouncements from 1950 till date in a simple and lucid manner. The second edition of the book incorporates a new chapter on the constitutional aspects of the Goods and Services Tax, and examines the impact of the amendments in Constitution on the concepts of federalism and the demarcation between executive and legislative functions. The author seeks to trace the evolution of taxation laws in India, which entails an in-depth and comprehensive understanding of the constitutional provisions as well as the decisions of the Supreme Court. Presented in thematically arranged chapters, the book delves into the first principles and covers themes including Concept and components of a tax, Legislative power \u0026amp; legislative fields, Territorial jurisdiction, Retrospective taxation,\u003ca href=\"https:\/\/shopscan.in\/product\/tax-planning-practical-aspects\/\" rel=\"noopener\" target=\"_blank\"\u003e\u003cspan\u003e \u003c\/span\u003eTax planning\u003c\/a\u003e\u003cspan\u003e \u003c\/span\u003eversus evasion, and Interpretation of Statutes. The book will be useful for judges, practitioners, law firms, chartered accountants, tax consultants, academicians, students, and law schools.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"OakBridge Publishing Private Limited","offers":[{"title":"Default Title","offer_id":42503317717201,"sku":"","price":636.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/TaxConstitutionandSupremeCourt-KarthikSundaram-Shopscan.webp?v=1742897801"},{"product_id":"practical-guide-to-drafting-commercial-contracts","title":"Practical Guide to Drafting Commercial Contracts","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(11, 90, 141);\"\u003e\u003cstrong\u003eAbout Practical Guide to Drafting Commercial Contracts\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eContract drafting is a crucial skill that every lawyer must acquire and hone.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eA concise handbook enumerating the key aspects pertaining to drafting effective commercial agreements.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eExplains the factors that a draftsman must consider while drafting an agreement that clearly reflects the intent of the parties.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong style=\"font-size: 0.875rem;\"\u003eThe third edition covers –\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eDecoding Legal Damages,\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eDigital Contracts, Data protection, and E-commerce,\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eIssues involved with invoking Force Majeure in\/after the COVID-19 Era,\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eDeconstruction of Non-Disclosure Agreements, and\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eSpecimen drafts of contracts for key commercial transactions.\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e\u003cstrong\u003eExperts’ Articles\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"OakBridge Publishing Private Limited","offers":[{"title":"Default Title","offer_id":42503317749969,"sku":"","price":761.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/PracticalGuide-Drafting-CommercialContracts-shopscan.webp?v=1743004455"},{"product_id":"capital-gains-tax-law-and-practice","title":"Capital Gains (Law \u0026 Practice) with Illustrations \u0026 Judicial Precedents","description":"\u003cul\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eBasics of \u003c\/span\u003e\u003cspan\u003eCapital Gains\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e     Business Transactions  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e     Business Restructuring   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e     Real Estate Transaction      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e     Shares and Securities Transaction    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 6\u003c\/span\u003e\u003cspan\u003e     Exempted Transfers \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 7\u003c\/span\u003e\u003cspan\u003e     Exemptions \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 8\u003c\/span\u003e\u003cspan\u003e     Taxation for Non-Residents  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 9\u003c\/span\u003e\u003cspan\u003e      Miscellaneous Transactions \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 10\u003c\/span\u003e\u003cspan\u003e    Set off and carry forward of losses   \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 11\u003c\/span\u003e\u003cspan\u003e     Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument                                                                            \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cspan\u003eChapter 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Ltd.","offers":[{"title":"Default Title","offer_id":42503318077649,"sku":"","price":1661.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CapitalGains_law_practice_MOCKUP_jpg_446c09b4-8e81-438e-b2d9-340c9296bc58.jpg?v=1778062298"},{"product_id":"corporate-social-responsibility-concept-genesis-evolution-practice","title":"Corporate Social Responsibility: Concept, Genesis, Evolution \u0026 Practice","description":"\u003ch2\u003e\u003cstrong\u003eAbout Corporate Social Responsibility: Concept, Genesis, Evolution \u0026amp; Practice\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp\u003eCorporate Social Responsibility: Concept, Genesis, Evolution, \u0026amp; Practice in its new edition provides a comprehensive overview of the subject in the Indian context as well as presents a comparative analysis with the other jurisdictions including the US, UK, Australia, and South Africa. The book offers a step-by-step guidance on the evolution of Corporate Social Responsibility (CSR) in India covering all legislative and policy developments relating to it. A separate chapter in the book explores the regulatory structure in India with a view to expound on the different measures adopted through the years by various regulators and the judiciary to further the practice of CSR. The book offers insights on the international legal framework and the contributions of UN, ILO, and OECD in developing necessary guidelines on the subject. The book delves into the conceptual framework governing CSR interwoven with related principles and dimensions offering a holistic understanding of the subject. The book also evaluates the CSR initiatives undertaken by Indian entities highlighting its practical dimensions. The readers will benefit from the critical analysis of the CSR spend by the Indian corporations at macro and micro levels, including the legal implications of CSR spend on Multinational Corporations. The book will be a handy guide and will be useful for corporate leaders, corporations, policy-makers, lawyers, judges, academicians and students.\u003c\/p\u003e","brand":"OakBridge Publishing Private Limited","offers":[{"title":"Default Title","offer_id":42503320142033,"sku":"","price":636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CorporateSocialResponsibilityBook-LearnCSRConcepts_Practices-CSR-CorporateSocialResponsibility-CSRBook-Shopscan.webp?v=1742984641"},{"product_id":"standards-on-auditing-a-practitioner-s-guide-3rd-edition-2024","title":"Standards on Auditing - A Practitioner’s Guide (3rd Edition, 2024)","description":"\u003ch2\u003e\u003cspan\u003e\u003cstrong\u003e\u003cspan style=\"color: rgb(28, 84, 169);\"\u003eAbout Standards on Auditing – A Practitioner’s Guide (3rd Edition, 2024)\u003c\/span\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch4\u003e\u003cem\u003e\u003cstrong\u003eThis book is equipped with the following features:\u003c\/strong\u003e\u003c\/em\u003e\u003c\/h4\u003e\n\u003ch4\u003e1. Key Points for all the Engagement and Quality Control Standards (EQCS) issued by ICAI;\u003cbr\u003e2. Practice Pointer audit queries under EQCS with recommendations;\u003cbr\u003e3.\u003cspan\u003e \u003c\/span\u003e\u003cspan style=\"color: rgb(20, 23, 28);\"\u003e\u003ca href=\"https:\/\/shopscan.in\/product\/audit-essentials-by-ca-kamal-garg\/\" style=\"color: rgb(20, 23, 28); text-decoration: underline;\"\u003eAudit\u003c\/a\u003e \u003c\/span\u003eChecklists for various items of Financial Statements under Accounting Standards’ compliant Schedule III;\u003cbr\u003e4. Schedule III (2021 Amendments in chart formats)\u003cbr\u003e5. Practice Pointer accounting queries and recommendations under Accounting Standards;\u003cbr\u003e6. CARO, 2020 checklist.\u003c\/h4\u003e\n\u003ch4\u003e\u003cspan\u003e\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h4\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503321157841,"sku":"","price":1272.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/standards-audit_jpg.jpg?v=1774677481"},{"product_id":"interpretation-of-words-and-phrases-of-taxing-statutes","title":"Interpretation of Words and Phrases of Taxing Statutes","description":"\u003ch2\u003e\u003cspan\u003e\u003cspan style=\"color: rgb(27, 103, 216);\"\u003eABOUT Interpretation of Words and Phrases of Taxing Statutes\u003c\/span\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv class=\"woocommerce-tabs wc-tabs-wrapper\"\u003e\n\u003cdiv class=\"woocommerce-Tabs-panel woocommerce-Tabs-panel--description panel entry-content wc-tab\" id=\"tab-description\" role=\"tabpanel\" aria-labelledby=\"tab-title-description\"\u003e\n\u003ch4\u003eThe book “Interpretation of Words and Phrases of Taxing Statutes” provides a comprehensive guide to understanding and applying the language of tax law. It covers foundational principles for interpreting tax statutes, including the importance of reading statutes as a whole and utilizing various tools of interpretation. The book explores topics such as definitions and terminology, ambiguity resolution, and the role of judicial precedents. It also discusses specific elements of tax law interpretation, such as the meaning of certain clauses, procedural rules, and principles of statutory construction. With practical examples and insights, this book serves as a valuable resource for tax professionals, policymakers, and students navigating the complexities of tax legislation.\u003cspan\u003e\u003c\/span\u003e\n\u003c\/h4\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003csection class=\"related products\"\u003e\u003c\/section\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503321387217,"sku":"","price":747.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INTERPRETATION_OF_WORDS_PHRASE_OF_TAXING_STATUTES_BUY_FROM_SHOPSCAN_jpg.jpg?v=1777112422"},{"product_id":"understanding-the-provisions-of-clubbing-of-income","title":"Understanding the Provisions of Clubbing of Income","description":"\u003ch2\u003eAbout \u003cspan data-sheets-root=\"1\"\u003eUnderstanding the Provisions of Clubbing of Income\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003cp\u003e\u003cspan data-sheets-root=\"1\"\u003e\u003cstrong\u003eChapter 1. Introduction\u003c\/strong\u003e\u003cbr\u003e\u003cspan\u003eClubbing of Income Means …………………………………………………………………………..1\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eFor example: …………………………………………………………………………………………………1\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIts Object ………………………………………………………………………………………………………1\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eThe Legislative Changes ……………………………………………………………………………….1\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eScope of the Provisions of Section 64 …………………………………………………………….2\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing under relevant head ……………………………………………………………………..3\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eGlossary………………………………………………………………………………………………………..3\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSections covered under Clubbing of Income: ………………………………………………..3\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e. Transfer of Income Without Transfer of Asset\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eNature of Transaction……………………………………………………………………………………6\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome to be clubbed in the hands of ……………………………………………………………6\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eConditions…………………………………………………………………………………………………….6\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e. Income Arising from Revocable Transfer of Assets\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eMeaning of Revocable Transfer [Section 63]………………………………………………..13\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSpecified Person ………………………………………………………………………………………….13\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSpecified Scenario ……………………………………………………………………………………….13\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing of Income …………………………………………………………………………………….13\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eConditions…………………………………………………………………………………………………..14\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eException to Section 61 [Section 62] …………………………………………………………….14\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 4.\u003c\/strong\u003e Exceptions where Clubbing Provisions are not Attracted even\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ein Case of Revocable Transfer……………………………………..42\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 5.\u003c\/strong\u003e “Transfer” and “Revocable Transfer” Defined …………………. 59\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 6.\u003c\/strong\u003e Transfer of Assets – for Benefit of Spouse Etc.\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing of share income from firm……………………………………………………………72\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSpouse as Partner Through a Trustee ………………………………………………………….73\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eProfessional Income Escapes Clubbing Provisions………………………………………73\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 7.\u003c\/strong\u003e Income by Way of Salary, Commission, Fees or Remuneration\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ePaid to Spouse from a Concern in which an Individual has\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSubstantial Interest\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e‘Substantial Interest’ by an Individual – Meaning………………………………………..83\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eException – No Clubbing if Remuneration is due to Technical or\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eProfessional Qualifications: ………………………………………………………………….84\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eTechnical or Professional Qualification: ……………………………………………………..85\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eWhere both Husband and Wife have Substantial Interest and both are\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003egetting Remuneration from the concern……………………………………………….87\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eWhen both Husband and Wife have Substantial Interest…………………………….88\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ex Contents\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eExceptions to clubbing ……………………………………………………………………………….89\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eConditions…………………………………………………………………………………………………..90\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 8.\u003c\/strong\u003e Income of Individual to Include Income of Spouse, Minor\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChild, Etc……………………………………………………………………………109\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 9.\u003c\/strong\u003e Income Arising to the Spouse from an Asset Transferred\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eWithout Adequate Consideration\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eStatutory requirement ……………………………………………………………………………….122\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAsset Transferred to Spouse [Section 64(1)(iv)] …………………………………………123\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome to be clubbed in the hands of ………………………………………………………..124\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eCapital Gain on Sale of Transferred Assets………………………………………………..126\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAppropriation when transferred asset is invested in a Business………………..126\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome arising from Accretions to Transferred Assets ………………………………126\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eApplicability to Second Generation Income ………………………………………………126\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eWhen section 64(1)(iv) is not applicable [i.e., Exceptions to clubbing] ………127\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eFrequently Asked Questions (FAQ) …………………………………………………………..132\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 10. \u003c\/strong\u003eIncome of Individual to include Income of Spouse………. 159\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 11.\u003c\/strong\u003e Income Arising to Son’s Wife (i.e., Daughter-In-Law) from\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ethe Assets Transferred Without Adequate Consideration by\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ethe Transferor, i.e., Father-In-Law\/Mother-In-Law\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eTransfer to Son’s Wife [Section 64(1)(vi)] …………………………………………………..171\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome to be clubbed in the hands of ………………………………………………………..172\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eExceptions to clubbing ……………………………………………………………………………..172\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 12.\u003c\/strong\u003e Clubbing of Income from Assets Transferred to a Person for\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ethe Benefit of Spouse\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSpecified scenario : ……………………………………………………………………………………185\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome to be clubbed in the hands of ………………………………………………………..185\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eConditions…………………………………………………………………………………………………186\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 13.\u003c\/strong\u003e Income from Assets Transferred to a Person or Association of\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ePersons for the Benefit of Son’s Wife\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome to be clubbed in the hands of ………………………………………………………..194\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 14.\u003c\/strong\u003e Minor Child’s Income Clubbed with the Income of Parent\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eThe Object of introducing Section 64(1A)…………………………………………………..197\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eThe interim report on Tax Reforms for December, 1991, submitted\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eby Dr. Raja J. Chelliah Committee reads as under (at para 6.38\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eof the Report): …………………………………………………………………………………….198\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSection 64(1A) not violative of articles 14 and 19 of the Constitution\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eof India……………………………………………………………………………………………….200\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eChild in relation to an individual [Section 2(15B)]……………………………………..201\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eMinor child’s income (less than 18 years old) clubbed in the hands of\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ethat parent whose total income (excluding the income of the minor)\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eis greater…………………………………………………………………………………………….201\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eContents xi\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 15.\u003c\/strong\u003e Conversion of Self-Acquired Property into the Property of a\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eHindu Undivided Family\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e“Any sum of money” is property – Clubbing provisions of section 64(2)\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ecan be said to be applicable to the HUF in respect of sum of money\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003ereceived without consideration…………………………………………………………..223\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eTransfer of Asset to Hindu Undivided Family (HUF) ……………………………….223\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eNature of Transaction ……………………………………………………………………………….224\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbed in the Hands of …………………………………………………………………………..224\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eConditions\/ Exceptions ……………………………………………………………………………224\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 16.\u003c\/strong\u003e Liability of Person in respect of Income Included in the\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome of Another Person\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eApplicability …………………………………………………………………………………………….252\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eImpact ………………………………………………………………………………………………………252\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 17. \u003c\/strong\u003eExceptions to Clubbing – When Minor Income will not be\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbed…………………………………………………………………………. 255\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome of a disabled child (disability of the nature specified in\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003esection 80U)………………………………………………………………………………………..255\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome earned by manual work done by the child ……………………………………255\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome earned by a minor child on account of manual work done……………255\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome earned by minor child on account of application of any skill,\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003etalent or specialised knowledge and experience………………………………..255\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 18.\u003c\/strong\u003e Cases in which Clubbing of Income is not applicable ….. 256\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome transferred before marriage…………………………………………………………..256\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome derived from clubbed income ……………………………………………………….256\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eSaved money is not asset transferred…………………………………………………………256\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 19.\u003c\/strong\u003e Claiming TDS for Income under Clubbing Provisions .. 257\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 20. \u003c\/strong\u003eClubbing of Income – Set-Off of Loss\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIncome includes loss………………………………………………………………………………….259\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing of Negative Incomes (Losses) …………………………………………………….259\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 21.\u003c\/strong\u003e Clubbing of Income – Section 263 …………………………………. 263\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 22.\u003c\/strong\u003e Clubbing of Agricultural Income of the Minor\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAgricultural income of minor son of assessee has to be included in\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eincome of assessee for purpose of determining rate of income-tax\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eapplicable to income of assessee…………………………………………………………266\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eAgricultural income of minor children cannot be clubbed in hands of\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eassessee (parent) ………………………………………………………………………………..267\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 23.\u003c\/strong\u003e Applicability of Clubbing Provisions to Family Trusts\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing of Income and Private Trusts……………………………………………………..269\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing with Spouse – Section 64(1) (iv) Gift to the spouse – Directly\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eor Indirectly – through Trust………………………………………………………………269\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eDissolution ……………………………………………………………………………………………….270\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003exii Contents\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 24.\u003c\/strong\u003e Computation of Income to be Clubbed\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing Head …………………………………………………………………………………………277\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eDeduction under Chapter VIA ………………………………………………………………….277\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eClubbing of Negative Income ……………………………………………………………………278\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 25.\u003c\/strong\u003e Interplay of Clubbing Provisions and Capital Gain Provisions\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e‘Income’ includes capital gains – The word ‘income’ in section 64(1)(iv)\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eincludes capital gains arising from sale of transferred assets …………….280\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003e\u003cstrong\u003eChapter 26.\u003c\/strong\u003e Frequently Asked Questions (FAQ) ………………………………. 282\u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cstyle type=\"text\/css\"\u003e\u003c!--td {border: 1px solid #cccccc;}br {mso-data-placement:same-cell;}--\u003e\u003c\/style\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503321616593,"sku":"","price":507.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CLUBBING_OF_INCOME_BUY_FROM_SHOPSCAN_jpg.jpg?v=1777112422"},{"product_id":"methods-of-investigations-of-books-of-accounts-and-other-documents","title":"Methods of Investigations of Books of Accounts and Other Documents","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(42, 114, 208);\"\u003eAbout Methods of Investigations of Books of Accounts and Other Documents\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cbr\u003eChapter 1 — Introduction 1\u003cbr\u003eChapter 2 — Different Stages of Evolution of Money 8\u003cbr\u003eChapter 3 — Maintenance of Books of Account by Certain Persons Engaged in Specified Professions or Businesses [Section 44AA] 12\u003cbr\u003eChapter 4 — Maintenance of Books of Account and other Documents by Persons Carrying on Certain Professions [Rule 6F of the Income Tax Rules, 1962] 20\u003cbr\u003eChapter 5 — Maintenance of Books of Account and other Documents by Trusts or Institution [Rule 17AA of the Income Tax Rules, 1962]  23\u003cbr\u003eChapter 6 — Method of Accounting 33\u003cbr\u003eChapter 7 — Defective, Duplicate or No Accounts Cases 84  84\u003cbr\u003eChapter 8 — Examination of Books of Account  93\u003cbr\u003eChapter 9 — Generating Undisclosed Income by\u003cbr\u003eManipulation of Accounts\u003c\/h3\u003e\n\u003ch4\u003e96\u003cbr\u003eChapter 10 — Manipulation of Books of Accounts 100\u003cbr\u003eChapter 11 — Examination of Manufacturing Account 103\u003cbr\u003eChapter 12 — Examination of Trading Account 117\u003cbr\u003eChapter 13 — Examination of Profit \u0026amp; Loss account  123\u003cbr\u003eChapter 14 — Examination of Genuineness of Vouchers 135\u003cbr\u003eChapter 15 — Inflation of Expenses 136\u003cbr\u003eChapter 16 — Verification of Gross Profit Rate (GP Rate) 137\u003cbr\u003eChapter 17 — Net Profit Rate 146\u003cbr\u003eChapter 18 — Examination of Balance Sheet 156\u003cbr\u003eChapter 19 — Examination of Statement of Assets and Liabilities 165\u003cbr\u003eChapter 20 — Share Capital 167\u003cbr\u003eChapter 21 — Share Application Money 177\u003cbr\u003eChapter 22 — Share Premium in Excess of Fair Market Value to be Taxed as Income [Section 56(2)(viib)] 191\u003cbr\u003eChapter 23 — Sundry Debtors (Trade)  241\u003cbr\u003eChapter 24 — Sundry Creditors (Trade)  244\u003cbr\u003eChapter 25 — Loans, Advances and Deposits    246\u003cbr\u003eChapter 26 — Reserve \u0026amp; Surplus    247\u003cbr\u003eChapter 27 — Secured Loans    250\u003cbr\u003eChapter 28 — Unsecured Loans    252\u003cbr\u003eChapter 29 — Investment    255\u003cbr\u003eChapter 30 — Fixed Assets    257\u003cbr\u003eChapter 31 — Depreciation    261\u003cbr\u003eChapter 32 — Liabilities    264\u003cbr\u003eChapter 33 — Current Liabilities    269\u003cbr\u003eChapter 34 — Contingent Liabilities    270\u003cbr\u003eChapter 35 — Provisions    274\u003cbr\u003eChapter 36 — Examination of Cash Book    275\u003cbr\u003eChapter 37 — Negative Cash Balance    280\u003cbr\u003eChapter 38 — Examination of Day Book    282\u003cbr\u003eChapter 39 — Contra Entry    283\u003cbr\u003eChapter 40 — Cash in Hand    284\u003cbr\u003eChapter 41 — Examination of Cash Flow Statement    285\u003cbr\u003eChapter 42 — Funds Flow Statement    288\u003cbr\u003eChapter 43 — Examination of Ledger    289\u003cbr\u003eChapter 44 — Verification of squared up accounts during the year    291\u003cbr\u003eChapter 45 — Trial Balance    293\u003cbr\u003eChapter 46 — Examination of Journal    294\u003cbr\u003eChapter 47 — Opening Stock \u0026amp; Closing Stock    295\u003cbr\u003eChapter 48 — Closing Stock    304\u003cbr\u003eChapter 49— Verification of Purchases    316\u003cbr\u003eChapter 50 — Fictitious purchases    326\u003cbr\u003eChapter 51 — Bogus Purchases    329\u003cbr\u003eChapter 52 —Verification of Sales    355\u003cbr\u003eChapter 53 — Understatement of Sales by Suppression    361\u003cbr\u003eChapter 54 — Fictitious Sales    363\u003cbr\u003eChapter 55 — Treatment of Cash Sales    365\u003cbr\u003eChapter 56 — Unaccounted Purchases \u0026amp; Sales    371\u003cbr\u003eChapter 57 — Trade\/Cash Discounts    376\u003cbr\u003eChapter 58 — Consignment Account Meaning of Consignment Account    378\u003cbr\u003eChapter 59 — Bogus Capital Gains from Penny Stocks    384\u003cbr\u003eChapter 60 — Investigation of Bank Accounts    424\u003cbr\u003eChapter 61 — Examination of Bank statement    438\u003cbr\u003eChapter 62 — Cash Deposits found in Banks    440\u003cbr\u003eChapter 63 — Deposit Found in Foreign Bank Account    479\u003cbr\u003eChapter 64 – Drawings    484\u003cbr\u003eChapter 65 — Peak Credit Theory    485\u003cbr\u003eChapter 66 — Theory of Telescoping in Determining the Taxability of Undisclosed Income    490\u003cbr\u003eChapter 67 — Surrounding Circumstances and Test of Applying Human Probabilities    507\u003cbr\u003eChapter 68 — Ratio Analysis    525\u003c\/h4\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503321682129,"sku":"","price":946.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/investigation_jpg.jpg?v=1777112422"},{"product_id":"laws-relating-to-wills-nomination-succession","title":"Laws Relating to Wills, Nomination \u0026 Succession","description":"\u003ch2\u003e\u003cspan style=\"color: #3374d6;\"\u003eAbout Law relating to WILLS, Nomination \u0026amp; Succession\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch3\u003e\n\u003cbr\u003e\u003cbr\u003eChapter 1       \u003cstrong\u003eAn Overview of Succession Laws in India \u003c\/strong\u003e                          \u003cbr\u003eChapter 2       The Hindu Succession Act, 1956                                          \u003cbr\u003eChapter 3       Intestate Succession-Persons Other than Hindus and Muslims                     \u003cbr\u003eChapter 4       Intestate Succession among Muslims                                   Chapter 5       Domicile of the Deceased                                                     Chapter 6       Testamentary Succession                                                       Chapter 7       Beneficiaries and Bequests under the Will           \u003cbr\u003eChapter 8       Property Subject to Testamentary Disposition                     Chapter 9       Execution, Registration and Safe Custody of Will               \u003cbr\u003eChapter 10     Revocation\/Alteration\/Revival of Will                                  \u003cbr\u003eChapter 11     Probate and Letters of Administration                                 Chapter 12     Nominations and Joint Holding                                           Chapter 13     Tax Implications of Succession                                             \u003cbr\u003eChapter 14     Executing a Will                                                                    \u003cbr\u003eChapter 15    Advance Medical Directive (Living Will)     \u003cbr\u003eAppendix 1    Relevant Provisions of the Indian Succession Act, 1925 (Act XXXIX of 1925)    \u003cbr\u003eAppendix 1A Proposed Amendments based on the report of the Law Commission       \u003cbr\u003eAppendix 2    The Hindu Succession Act, 1956                                          \u003cbr\u003eAppendix 3    State amendments of the Hindu Succession Act 1956 \u003cbr\u003eAppendix 4    The Hindu Succession (Amendment) Act, 2005                   \u003cbr\u003eAppendix 5    The Registration Act, 1908 — Relevant Provisions\u003cbr\u003eAppendix 6    Specimen copies of Wills                                                       \u003cbr\u003eAppendix 7    Specimen of Codicil                                                              \u003cbr\u003eAppendix 8    Specimen of Creation of a Discretionary Trust under the Will         \u003cbr\u003eAppendix 9    Specimen of Advance Medical Directive (Living Will)        \u003cbr\u003eAppendix 10   Specimen of Petition seeking Probate                                 Appendix 11  Relevant extracts of Supreme Court Order regarding modifications for the then existing guidelines to execute AMD\u003c\/h3\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503321845969,"sku":"","price":620.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/wills_jpg.jpg?v=1774677446"},{"product_id":"treatise-on-schedule-iii-book-financial-statements-guide","title":"Treatise on Schedule III (A guide for preparation of Financial Statements for FY 2023-24)","description":"\u003ch5\u003e\u003cspan style=\"color: #0000ff;\"\u003eAbout \u003cspan class=\"head1\"\u003eTreatise on Schedule III (A guide for preparation of Financial Statements for FY 2024-25)\u003c\/span\u003e\u003c\/span\u003e\u003c\/h5\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Schedule III of the Companies Act, 2013 –An Overview\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Analysis of Division I to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Analysis of Division II to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Analysis of Division III to Schedule III\u003c\/p\u003e\n\u003cp class=\"CHAP-TXT\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Commonly Found Non-Compliances of Schedule III\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       NFRA Observations on Schedule III\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322206417,"sku":"","price":821.25,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/SCHEDULE_jpg.jpg?v=1774677407"},{"product_id":"practical-guide-to-ind-as-ifrs","title":"Practical Guide to Ind AS \u0026 IFRS","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003ePractical Guide to Ind AS \u0026amp; IFRS\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION I\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 1\u003c\/strong\u003e          Ind AS and IFRS: An Overview                                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION II\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 2\u003c\/strong\u003e          Ind AS 1 (IAS 1): Presentation of Financial Statements   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 3\u003c\/strong\u003e          Ind AS 2 (IAS 2): Inventories                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 4\u003c\/strong\u003e          Ind AS 7 (IAS 7): Statement of Cash Flows                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 5\u003c\/strong\u003e          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 6\u003c\/strong\u003e          Ind AS 10 (IAS 10): Events after the Reporting Period    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 7\u003c\/strong\u003e          Ind AS 11 (IAS 11): Construction Contracts                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 8\u003c\/strong\u003e          Service Concession Arrangements — Illustrative Commentary     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 9\u003c\/strong\u003e          Ind AS 12 (IAS 12): Income Taxes                                    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 9.1\u003c\/strong\u003e       Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 10\u003c\/strong\u003e        Ind AS 16 (IAS 16): Property, Plant and Equipment        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 11\u003c\/strong\u003e        Ind AS 17 (IAS 17): Leases                                               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 12\u003c\/strong\u003e        Ind AS 18 (IAS 18): Revenue                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 13\u003c\/strong\u003e        Ind AS 19 (IAS 19): Employee Benefits                           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 14\u003c\/strong\u003e        Ind AS 20 (IAS 20): Government Grants \u0026amp; Government Assistance       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 15\u003c\/strong\u003e        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 16\u003c\/strong\u003e        Ind AS 23 (IAS 23): Borrowing Costs                               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 17\u003c\/strong\u003e        Ind AS 24 (IAS 24): Related Parties                                  \u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 18\u003c\/strong\u003e        Ind AS 27 (IAS 27): Separate Financial Statements          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 19\u003c\/strong\u003e        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 20\u003c\/strong\u003e        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 21\u003c\/strong\u003e        Ind AS 31 (IAS 31): Interests in Joint Ventures                \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 22\u003c\/strong\u003e        Ind AS 32 (IAS 32): Financial Instruments: Presentation  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 23\u003c\/strong\u003e        Ind AS 33 (IAS 33): Earnings Per Share                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 24\u003c\/strong\u003e        Ind AS 34 (IAS 34): Interim Financial Reporting              \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 25\u003c\/strong\u003e        Ind AS 36 (IAS 36): Impairment of Assets                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 26\u003c\/strong\u003e        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 27\u003c\/strong\u003e        Ind AS 38 (IAS 38): Intangible Assets                              \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 28\u003c\/strong\u003e        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 29\u003c\/strong\u003e        Ind AS 40 (IAS 40): Investment Property                         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 30\u003c\/strong\u003e        Ind AS 41 (IAS 41): Agriculture                                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 31\u003c\/strong\u003e        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards      \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 32\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 101        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 33\u003c\/strong\u003e        Practice Pointer Case Studies on First Time Adoption of Ind AS \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 34\u003c\/strong\u003e        Ind AS 102 (IFRS 2): Share Based Payments                   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 35\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 102        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 36\u003c\/strong\u003e        Ind AS 103 (IFRS 3): Business Combinations                   \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 37\u003c\/strong\u003e        Ind AS 104 (IFRS 4): Insurance Contracts                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 38\u003c\/strong\u003e        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 39\u003c\/strong\u003e        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 40\u003c\/strong\u003e        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 41\u003c\/strong\u003e        Ind AS 108 (IFRS 8): Operating Segments                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 42\u003c\/strong\u003e        Ind AS 109 (IFRS 9): Financial Instruments                     \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 43\u003c\/strong\u003e        Practical Illustrations on Financial Instruments                  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 44\u003c\/strong\u003e        Ind AS 110 (IFRS 10): Consolidated Financial Statements          \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 45\u003c\/strong\u003e        Ind AS 111 (IFRS 11): Joint Arrangements                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 46\u003c\/strong\u003e        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities  \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 47\u003c\/strong\u003e        Ind AS 113 (IFRS 13): Fair Value Measurement               \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 48\u003c\/strong\u003e        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts      \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 49\u003c\/strong\u003e        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 50\u003c\/strong\u003e        Ind AS 116 (IFRS 16): Leases                                           \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 51\u003c\/strong\u003e        Financial Reporting Considerations for IBOR Reforms    \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION III\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 52\u003c\/strong\u003e        Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts         \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 53\u003c\/strong\u003e        Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements                                                                                            \u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION IV\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 54\u003c\/strong\u003e        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III\u003c\/li\u003e\n\u003cli class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION V\u003c\/span\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 55\u003c\/strong\u003e        Summary of Opinions from ITFG Bulletins                       \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 56\u003c\/strong\u003e        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards                        \u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChapter 57\u003c\/strong\u003e        Comprehensive Practical Questions on Ind AS                  \u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cspan\u003eBibliography\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322271953,"sku":"","price":2882.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INDAS_IFRSMOCKUP_jpg.jpg?v=1778923559"},{"product_id":"loophole-games-a-treatise-on-tax-avoidance-strategies","title":"Loophole Games - A Treatise On Tax Avoidance Strategies","description":"\u003ch2\u003e\u003cspan style=\"color: rgb(255, 0, 255);\"\u003e\u003cstrong\u003eKey Advantages of the Book\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp\u003eA Treatise on Tax Avoidance Strategies With true stories on\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eProfit Sharing\u003c\/li\u003e\n\u003cli\u003eBase Erosion\u003c\/li\u003e\n\u003cli\u003eSham Transactions\u003c\/li\u003e\n\u003cli\u003eTax Havens\u003c\/li\u003e\n\u003cli\u003eMoney Laundering\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"color: #ff00ff;\"\u003e\u003cstrong\u003e\u003cem\u003eAbout\u003c\/em\u003e \u003cem\u003eLoophole Games—A Treatise On Tax Avoidance Strategies\u003c\/em\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eGeneral Contents\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003ePreface v\u003cbr\u003eAbout the Author vii\u003cbr\u003eDetailed Contents xi\u003cbr\u003eIntroduction: “Don’t be Evil” 1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart I: Profit Suppression\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e1. Deferral of Revenue 13\u003cbr\u003e2. Exploiting the Mercantile System of Accounting 20\u003cbr\u003e3. Manipulating Segmental Accounts 28\u003cbr\u003e4. SPV and JDA Structures 35\u003cbr\u003e5. Characterisation of Revenue as Capital Receipt 45\u003cbr\u003e6. Rate Arbitrage 51\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003ePart II: Gain Suppression\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e7. Avoiding Tax through Capital Receipts 63\u003cbr\u003e8. Capital Loss Harvesting 75\u003cbr\u003e9. Structuring through Non-compete Fees 81\u003cbr\u003e10. Bonus Stripping 89\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart III: Profit Shifting\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e11. Intra-Group Services 97\u003cbr\u003e12. Thin Capitalisation 108\u003cbr\u003e13. IP Migration Strategies 115\u003cbr\u003e14. Cost Sharing Arrangements Used for Tax Avoidance 127\u003cbr\u003e15. Restructuring into a Contract Manufacturer 133\u003cbr\u003e16. Structuring of Sourcing and Procurement Activities 145\u003cbr\u003e17. The Dummy’s Guide to Structuring 153\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart IV: Base Erosion\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e18. Permanent Establishment Manipulations 167\u003cbr\u003e19. Taxing the Cloud 179\u003cbr\u003e20. Structuring of OTT Business 188\u003cbr\u003e21. Circumventing the Equalisation Levy 194\u003cbr\u003e22. Migrating HNWIs and Professionals 206\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart V: Sham Transactions\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e23. Use of Third Party Intermediaries 217\u003cbr\u003e24. Colouring Loans as Finance Lease 224\u003cbr\u003e25. Employer-Employee Collusion 235\u003cbr\u003e26. Tax Avoidance through Merger \u0026amp; Acquisition 243\u003cbr\u003e27. Saving on Dividend Tax 256\u003cbr\u003e28. More sham characterisations 269\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart VI: Trends in Blatant Evasion\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e29. Shell Companies 279\u003cbr\u003e30. Tax Evasion through Stock Exchanges 294\u003cbr\u003e31. Under-Invoicing and Over-Invoicing 308\u003cbr\u003e32. Hawala 318\u003cbr\u003e33. Tax Havens 349\u003cbr\u003e34. Exchange of tax information 366\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDetailed Contents\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003ePreface v\u003cbr\u003eAbout the Author vii\u003cbr\u003eGeneral Contents ix\u003cbr\u003eIntroduction: “Don’t be Evil”\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart I: Profit Suppression\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e1. Deferral of Revenue\u003cbr\u003eBooking revenue as advance 14\u003cbr\u003eDelhi High Court catches revenue deferral strategy of Ansal Builders 15\u003cbr\u003eRecognising revenue on project completion 18\u003cbr\u003e2. Exploiting the Mercantile System of Accounting 20\u003cbr\u003eScheme: Related party payments followed by write off 20\u003cbr\u003eƒ Validity of the scheme 21\u003cbr\u003eƒ Litigation risk in the scheme 22\u003cbr\u003eScheme: Exploiting loopholes in accounting standards 23\u003cbr\u003eƒ Validity of the scheme 24\u003cbr\u003eƒ Case of Ballast Nadam Dredging 25\u003cbr\u003eƒ Case of Consolidated Construction Consortium Ltd 26\u003cbr\u003e3. Manipulating Segmental Accounts 28\u003cbr\u003eTransfer pricing analysis of segmental P\u0026amp;L 29\u003cbr\u003eMispricing transactions with LTUs 31\u003cbr\u003eOverpricing expenses on a specific activity to claim greater deduction 34\u003cbr\u003e4. SPV and JDA Structures 35\u003cbr\u003eUsing SPVs to defer capital gains tax 35\u003cbr\u003eƒ Tax incidence 36\u003cbr\u003eƒ Implications under GAAR 37\u003cbr\u003eUse of SPV to avoid capital gains 38\u003cbr\u003eƒ Validity of the model 40\u003cbr\u003eJDA route to tax deferment 42\u003cbr\u003eƒ JDA and accommodation entries 44\u003cbr\u003e5. Characterisation of Revenue as Capital Receipt 45\u003cbr\u003eColouring remuneration as compensation for damage to capital assets 47\u003cbr\u003exii Contents\u003cbr\u003eCharacterisation of sale consideration as compensation for loss of business48\u003cbr\u003eHow India Today’s editor availed of a tax-free reward 48\u003cbr\u003eTaxability of capital receipts after introduction of Section 56(2)(x) 50\u003cbr\u003e6. Rate Arbitrage 51\u003cbr\u003eEconomics of dual tax rate regime 51\u003cbr\u003eStandard deductions on income from house property 54\u003cbr\u003eRoyalty income from abroad 55\u003cbr\u003eColouring business income as capital gains 56\u003cbr\u003eExploiting presumptive taxation system 57\u003cbr\u003eMisusing regime for new manufacturing companies 59\u003cbr\u003ePart II: Gain Suppression\u003cbr\u003e7. Avoiding Tax through Capital Receipts 63\u003cbr\u003eExtinguishment of rights 64\u003cbr\u003eCase of land aggregators 64\u003cbr\u003eUsing self-generated intangible assets to avoid capital gains 65\u003cbr\u003eCarbon credits 71\u003cbr\u003eSham transactions involving capital receipts 73\u003cbr\u003eGenerating loss in related party transactions 75\u003cbr\u003e8. Capital Loss Harvesting 75\u003cbr\u003eAdvanced methods of generating capital loss 76\u003cbr\u003eWhen the Jindal Group lost on loss 78\u003cbr\u003eCase of Vishishth Chay Vyapar 79\u003cbr\u003eCase of AAA Portfolios 80\u003cbr\u003eCharacterisation issues 81\u003cbr\u003e9. Structuring through Non-compete Fees 81\u003cbr\u003eHow tax avoidance happens by use of non-compete agreements? 83\u003cbr\u003eWhen Macmillan Group exited from its Indian business 86\u003cbr\u003e10. Bonus Stripping 89\u003cbr\u003eTax planning or tax evasion? 91\u003cbr\u003eValidity of the scheme 91\u003cbr\u003ePart III: Profit Shifting\u003cbr\u003e11. Intra-Group Services 97\u003cbr\u003eActionAid’s Investigations into Sweet Nothings 98\u003cbr\u003eCases from Panama Papers and Paradise Papers 102\u003cbr\u003eContents xiii\u003cbr\u003eValidity of the strategy 103\u003cbr\u003eBeerfest at AAR 105\u003cbr\u003e12. Thin Capitalisation 108\u003cbr\u003eModus operandi 108\u003cbr\u003eƒ Incentive for thin capitalisation 109\u003cbr\u003eƒ Approaches to discourage thin capitalisation 110\u003cbr\u003eƒ Thin capitalisation rules in various countries 110\u003cbr\u003eƒ Tax avoidance after thin capitalisation rules 113\u003cbr\u003e13. IP Migration Strategies 115\u003cbr\u003eRoyalty model 115\u003cbr\u003eƒ Validity of the method 117\u003cbr\u003eBack-to-back licensing model 118\u003cbr\u003eSoftware IP migration model 119\u003cbr\u003ePolitical response to IP migration 120\u003cbr\u003eƒ History of IP migration 120\u003cbr\u003eƒ The 2017 tax reforms 122\u003cbr\u003eƒ India’s response to IP migration 123\u003cbr\u003eTally Solutions case 125\u003cbr\u003eIssue of Jungle Book’s copyright 126\u003cbr\u003e14. Cost Sharing Arrangements Used for Tax Avoidance 127\u003cbr\u003eValidity of the modus 129\u003cbr\u003eApple’s structuring arrangements 129\u003cbr\u003eCases of Amazon and Microsoft 130\u003cbr\u003e15. Restructuring into a Contract Manufacturer 133\u003cbr\u003eValidity of the strategy 136\u003cbr\u003eƒ Taxing the transfer of business at the time of restructuring 137\u003cbr\u003eƒ Testing PE exposure of offshore principal 139\u003cbr\u003eƒ Testing POEM of offshore principals 140\u003cbr\u003e“Brutal tax evasion” charge on Sun Pharmaceuticals 140\u003cbr\u003e16. Structuring of Sourcing and Procurement Activities 145\u003cbr\u003eCorporate structures for sourcing 146\u003cbr\u003eActionAid’s Allegations against H\u0026amp;M 150\u003cbr\u003eCase of Li \u0026amp; Fung 152\u003cbr\u003e17. The Dummy’s Guide to Structuring 153\u003cbr\u003eHQ and its Contractors 153\u003cbr\u003exiv Contents\u003cbr\u003eSourcing companies and intermediate trading companies 155\u003cbr\u003eMarketing and selling activities 157\u003cbr\u003eHaven shopping 157\u003cbr\u003eTreaty shopping 159\u003cbr\u003eFlipside of BEPS-style structuring 161\u003cbr\u003ePart IV: Base Erosion\u003cbr\u003e18. Permanent Establishment Manipulations 167\u003cbr\u003eSplitting up contracts 169\u003cbr\u003eCommissionaire arrangements 171\u003cbr\u003eLimited attribution of profits to PEs 173\u003cbr\u003eEmployer of record intermediary to avoid service PE 174\u003cbr\u003eSpanish Armada versus Artificial Avoidance of PE 175\u003cbr\u003e19. Taxing the Cloud 179\u003cbr\u003eNexus issues of e-ticketing businesses 180\u003cbr\u003eNexus in case of e-tailing and marketplace models 183\u003cbr\u003eCharacterisation issues 184\u003cbr\u003eNew concept of Digital PE 185\u003cbr\u003e20. Structuring of OTT Business 188\u003cbr\u003eValidity of the model 190\u003cbr\u003eEfforts to establish PE 191\u003cbr\u003e21. Circumventing the Equalisation Levy 194\u003cbr\u003eOld business model 195\u003cbr\u003eIntroduction of equalisation levy 197\u003cbr\u003eNew business model 199\u003cbr\u003eƒ Validity of the model 201\u003cbr\u003eGoogle India’s AdWords program 202\u003cbr\u003eEqualisation levy on e-commerce operators 204\u003cbr\u003eConclusion 205\u003cbr\u003e22. Migrating HNWIs and Professionals 206\u003cbr\u003eTax advantage for HNWIs 206\u003cbr\u003eWhether harmful tax practices? 210\u003cbr\u003eBase erosion of professionals 213\u003cbr\u003eContents xv\u003cbr\u003ePart V: Sham Transactions\u003cbr\u003e23. Use of Third Party Intermediaries 217\u003cbr\u003eOther reasons for using the modus operandi 221\u003cbr\u003eƒ Validity of the scheme 221\u003cbr\u003eOrphan Trusts 221\u003cbr\u003e24. Colouring Loans as Finance Lease 224\u003cbr\u003eLoan simplicitor versus finance lease 224\u003cbr\u003eƒ Validity of the scheme 226\u003cbr\u003eCase of Hathway Investments 227\u003cbr\u003eCase of IndusInd Bank 229\u003cbr\u003eCase of Avasarala Technologies 232\u003cbr\u003eStructuring aircraft leases through Ireland 233\u003cbr\u003e25. Employer-Employee Collusion 235\u003cbr\u003eAbetment of employees’ tax fraud by employer 235\u003cbr\u003eƒ Validity of the schemes 236\u003cbr\u003eƒ Interest-free loans 237\u003cbr\u003eEmployee Stock Options 237\u003cbr\u003eƒ ESOP taxability for employees 238\u003cbr\u003eƒ ESOP taxability for employer 239\u003cbr\u003eƒ ESOP as a tool for artificially avoiding taxes 242\u003cbr\u003e26. Tax Avoidance through Merger \u0026amp; Acquisition 243\u003cbr\u003eTreatment of mergers under Indian Tax Laws 243\u003cbr\u003eMerger between related parties 246\u003cbr\u003eƒ Validity of the modus 247\u003cbr\u003eWhen NCLT smells something fishy in a merger proposal 248\u003cbr\u003eAcquisition of loss-making company 251\u003cbr\u003eƒ Unintended consequences of Section 79 253\u003cbr\u003e27. Saving on Dividend Tax 256\u003cbr\u003eTreaty Shopping 258\u003cbr\u003eThe case of Molinos Argentina 259\u003cbr\u003eLack of beneficial ownership transparency 261\u003cbr\u003eIntra-group services 261\u003cbr\u003eBuy-back of shares 263\u003cbr\u003eMerger and acquisition to escape DDT 265\u003cbr\u003exvi Contents\u003cbr\u003eConversion of company into LLP 266\u003cbr\u003ePayment of dividend as business expense 267\u003cbr\u003eEquity recast as debt 269\u003cbr\u003e28. More sham characterisations 269\u003cbr\u003eThe Cullen strategy 271\u003cbr\u003eUse of a conduit 272\u003cbr\u003eAccounting tricks 273\u003cbr\u003ePart VI: Trends in Blatant Evasion\u003cbr\u003e29. Shell Companies 279\u003cbr\u003eA forensic auditor’s guide to shell companies 280\u003cbr\u003e(a) Phony directors and phony addresses 280\u003cbr\u003e(b) Incorporation in a bunch 282\u003cbr\u003e(c) Unclear beneficial ownership or benami ownership 282\u003cbr\u003e(d) Curious back-to-back entries in bank account 283\u003cbr\u003eAn evolutionary history of shell companies 283\u003cbr\u003eShell companies after 2015 289\u003cbr\u003eShell companies post 2020 292\u003cbr\u003e30. Tax Evasion through Stock Exchanges 294\u003cbr\u003eBogus long-term capital gains 295\u003cbr\u003eBogus capital loss 298\u003cbr\u003eValidity of the modus 299\u003cbr\u003eMixing bogus LTCG with IPO scam 300\u003cbr\u003eTax evasion through F\u0026amp;O Trades 301\u003cbr\u003eCase of Rakhi Trading 304\u003cbr\u003e31. Under-Invoicing and Over-Invoicing 308\u003cbr\u003eTrade mispricing 311\u003cbr\u003eVicious cycle of Africa’s poverty 314\u003cbr\u003eButterfly effects of trade mispricing 316\u003cbr\u003e32. Hawala 318\u003cbr\u003eDefining Hawala 320\u003cbr\u003eHundi under the British India 329\u003cbr\u003eMigration and rise of modern Hawala systems 333\u003cbr\u003eGlobal Hawala Networks 337\u003cbr\u003eModus operandi of settlement of accounts in Global Hawala Networks 340\u003cbr\u003eContents xvii\u003cbr\u003eTrade 341\u003cbr\u003eƒ Physical movement 343\u003cbr\u003eƒ Formal channels 344\u003cbr\u003eƒ Miscellaneous methods 345\u003cbr\u003eInvestigating Hawala 346\u003cbr\u003e33. Tax Havens 349\u003cbr\u003eTop tax havens 349\u003cbr\u003eƒ The American way 351\u003cbr\u003eƒ Dubai: The Den of Smugglers 353\u003cbr\u003eƒ British spiderweb 355\u003cbr\u003eƒ Swiss Banks: Helping innocent evaders since 1815 356\u003cbr\u003eƒ Sandwich with Single Malt 358\u003cbr\u003eOffshore advantage 359\u003cbr\u003eEffects of Tax Havens 363\u003cbr\u003e34. Exchange of tax information 366\u003cbr\u003eEvading the glare of EOI 368\u003cbr\u003eChallenge to India’s EOIR on bank accounts in Switzerland 369\u003cbr\u003eChallenge to India’s EOIR on bank accounts in the US 370\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503322599633,"sku":"","price":1091.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/loophole_jpg.jpg?v=1777112422"},{"product_id":"commercials-125-bare-acts-law-book","title":"Commercial's 125 Important Bare Acts With Rules \u0026 Regulations For Daily Use","description":"\u003ch3\u003e\u003cspan\u003eCommercial’s 125 Important Bare Acts With Rules \u0026amp; Regulations For Daily Use\u003c\/span\u003e\u003c\/h3\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e1 Advocate Act, 1961\u003c\/p\u003e\n\u003cp\u003e2 Air (Prevention \u0026amp; Control of Pollution) Act, 1981\u003c\/p\u003e\n\u003cp\u003e3 Arbitration and Conciliation act, 1996\u003c\/p\u003e\n\u003cp\u003e4 Arms Act, 1959\u003c\/p\u003e\n\u003cp\u003e5 Banking Regulation Act, 1949\u003c\/p\u003e\n\u003cp\u003e6 Bharatiya Nagarik Suraksha Sanhita, 2023\u003c\/p\u003e\n\u003cp\u003e7 Bharatiya Nyaya Sanhita, 2023\u003c\/p\u003e\n\u003cp\u003e8 Bharatiya Sakshya Adhiniyam, 2023\u003c\/p\u003e\n\u003cp\u003e9 Biological Diversity Act, 2002\u003c\/p\u003e\n\u003cp\u003e10 Black Money (Undisclosed foreign Income \u0026amp; Assets) (Regulation of Employment \u0026amp; Conditions of Service) Advertisement and Regulation of Trade and Commerce,\u003c\/p\u003e\n\u003cp\u003e     Production, Supply and Distribution) Act, 2003\u003c\/p\u003e\n\u003cp\u003e19 Cinematograph Act, 1952\u003c\/p\u003e\n\u003cp\u003e20 Citizenship Act, 1955\u003c\/p\u003e\n\u003cp\u003e21 Civil Procedure Code, 1908\u003c\/p\u003e\n\u003cp\u003e22 Commercial Courts Act, 2015\u003c\/p\u003e\n\u003cp\u003e23 Companies Act, 2013\u003c\/p\u003e\n\u003cp\u003e24 Constitution of India, 1950\u003c\/p\u003e\n\u003cp\u003e25 Consumer Protection Act, 195\u003c\/p\u003e\n\u003cp\u003e26 Contempt of Courts Act, 1971\u003c\/p\u003e\n\u003cp\u003e27 Contract Labour (Regulation \u0026amp; Abolition) Order, 1985\u003c\/p\u003e\n\u003cp\u003e46 Food Safety and Standards Act, 2006\u003c\/p\u003e\n\u003cp\u003e47 Forest Act, 1927\u003c\/p\u003e\n\u003cp\u003e48 General Clauses Act, 1897\u003c\/p\u003e\n\u003cp\u003e49 Goods and Services Tax (GST)\u003c\/p\u003e\n\u003cp\u003e50 Guardians and Wards Act, 1980\u003c\/p\u003e\n\u003cp\u003e51 Hindu Laws covering 8 Acts\u003c\/p\u003e\n\u003cp\u003e52 Immoral Traffic (Prevention) Act, 1956\u003c\/p\u003e\n\u003cp\u003e53 Industrial Disputes Act, 1947\u003c\/p\u003e\n\u003cp\u003e54 Information Technology Act, 2000\u003c\/p\u003e\n\u003cp\u003e55 Insecticides Act, 1968\u003c\/p\u003e\n\u003cp\u003e56 Insolvency and Bankruptcy Code, 2016\u003c\/p\u003e\n\u003cp\u003e57 Insurance Act, 1938\u003c\/p\u003e\n\u003cp\u003e58 Intellectual Property Laws covering 8 Acts\u003c\/p\u003e\n\u003cp\u003e59 Juvenile Justice (Care \u0026amp; Protection of Children) Act, 2015\u003c\/p\u003e\n\u003cp\u003e60 Labour \u0026amp; Industrial Laws covering 7 Acts\u003c\/p\u003e\n\u003cp\u003e61 Law of Contract Act, 1872\u003c\/p\u003e\n\u003cp\u003e62 Legal Metrology Act, 2009\u003c\/p\u003e\n\u003cp\u003e63 Legal Service Authorities Act, 1987\u003c\/p\u003e\n\u003cp\u003e64 Limitation Act, 1963\u003c\/p\u003e\n\u003cp\u003e65 Limited Liability Partnership Act, 2008\u003c\/p\u003e\n\u003cp\u003e66 Maintenance \u0026amp; Welfare of Parents \u0026amp; Senior Citizens Act, 2007\u003c\/p\u003e\n\u003cp\u003e67 Mediation Act, 2023\u003c\/p\u003e\n\u003cp\u003e68 Medical Termination of Pregnancy Act, 1971\u003c\/p\u003e\n\u003cp\u003e69 Micro, Small \u0026amp; Medium Development Act, 2006\u003c\/p\u003e\n\u003cp\u003e70 Mines \u0026amp; Minerals (Development \u0026amp; Regulation) Act, 1957\u003c\/p\u003e\n\u003cp\u003e71 Mines Act, 1952\u003c\/p\u003e\n\u003cp\u003e72 Motor Vehicles Act. 1988\u003c\/p\u003e\n\u003cp\u003e73 Multi-State Co-Operative Act, 2002\u003c\/p\u003e\n\u003cp\u003e74 Muslim Laws covering 9 Acts\u003c\/p\u003e\n\u003cp\u003e75 Narcotics Drugs and Psychotropic Substances Act, 1985\u003c\/p\u003e\n\u003cp\u003e76 National Company Law Tribunal Rules, 2016\u003c\/p\u003e\n\u003cp\u003e77 National Green Tribunal Act, 2010\u003c\/p\u003e\n\u003cp\u003e78 Negotiable Instruments Act, 1881\u003c\/p\u003e\n\u003cp\u003e79 Notaries Act, 1954\u003c\/p\u003e\n\u003cp\u003e80 Partition Act, 1893\u003c\/p\u003e\n\u003cp\u003e81 Partnership Act, 1932\u003c\/p\u003e\n\u003cp\u003e82 Passports Act, 1967\u003c\/p\u003e\n\u003cp\u003e83 Patents Act, 1970\u003c\/p\u003e\n\u003cp\u003e84 Payment \u0026amp; Settlement System Act, 2007\u003c\/p\u003e\n\u003cp\u003e85 Payment of Bonus Act, 1965\u003c\/p\u003e\n\u003cp\u003e86 Payment of Wages Act, 1936\u003c\/p\u003e\n\u003cp\u003e87 Petroleum Act, 1934\u003c\/p\u003e\n\u003cp\u003e88 Pharmacy Act, 1948\u003c\/p\u003e\n\u003cp\u003e89 Police Act, 1861 covering 5 Acts\u003c\/p\u003e\n\u003cp\u003e90 Post Office Act, 2023\u003c\/p\u003e\n\u003cp\u003e91 Power of Attorney Act, 1881\u003c\/p\u003e\n\u003cp\u003e92 Pre-Conception \u0026amp; Pre-Natal Diagnostic Techniques (Prohibition of Sex Selection) Rehabilitation and Resettlement Act, 2013\u003c\/p\u003e\n\u003cp\u003e106 Right to Information Act, 2005\u003c\/p\u003e\n\u003cp\u003e107 Right of Children to Free \u0026amp; Compulsory Education Act, 2009\u003c\/p\u003e\n\u003cp\u003e108 Sale of Goods Act, 1930\u003c\/p\u003e\n\u003cp\u003e109 Schedule Castes and Schedule Tribes Laws\u003c\/p\u003e\n\u003cp\u003e110 Securitisation \u0026amp; Reconstruction of Financial Assets (Prevention, Prohibition \u0026amp; Redressal) Act, 2013\u003c\/p\u003e\n\u003cp\u003e112 Special Economic Zones Act, 2005\u003c\/p\u003e\n\u003cp\u003e113 Special Marriage Act, 1954\u003c\/p\u003e\n\u003cp\u003e114 Specific Relief Act, 1963\u003c\/p\u003e\n\u003cp\u003e115 Street Vendors (Protection Of Livelihood and Regulation of Street Vending) Act, 2014\u003c\/p\u003e\n\u003cp\u003e116 Succession Act, 1925\u003c\/p\u003e\n\u003cp\u003e117 Surrogacy (Regulation) Act, 2021\u003c\/p\u003e\n\u003cp\u003e118 Telecommunication Act, 2023\u003c\/p\u003e\n\u003cp\u003e119 Trade Marks Act, 1999\u003c\/p\u003e\n\u003cp\u003e120 Transfer of Property Act, 1882\u003c\/p\u003e\n\u003cp\u003e121 Trust Act, 1882\u003c\/p\u003e\n\u003cp\u003e122 Unlawful Activities (Prevention) Act, 1967\u003c\/p\u003e\n\u003cp\u003e123 Waqf Act, 1995\u003c\/p\u003e\n\u003cp\u003e124 Water (Prevention \u0026amp; Control of Pollution) 125 Wild Life (Protection) Act, 1972\u003c\/p\u003e\n\u003cp\u003e125 Wild Life (Protection) Act, 1972\u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":42503322894545,"sku":"","price":17997.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/IMPORTANT_BARE_ACT_BUY_FROM_SHOPSCAN_jpg.jpg?v=1777106946"},{"product_id":"analysis-of-gst-returns-interlinking-of-returns-for-compliance-enhancement","title":"Analysis of GST Returns","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eANALYSIS OF GST RETURNS\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eOverview of GST Return                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR-1A                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInvoice Management System                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 2A and GSTR 2B                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 3B and its interlinking with GSTR 1\/9\/9C                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAnalysis of GSTR 9C and its interlinking with GSTR 1, 3B and 9  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCMP-08 and GSTR 4 [Composition Levy Scheme]             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5 (Non-Resident Taxpayer)                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 5A (OIDAR and Online Money gaming)                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 6 and 6A (Input Service Distributor)                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 7 and GSTR 7A (Tax Deduction at Source)              \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eGSTR 8 (TCS by ECO)\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":42503322992849,"sku":"","price":936.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/analysis-of-gst-retursn_jpg.jpg?v=1774677256"}],"url":"https:\/\/shop.taxscan.in\/collections\/all.oembed?page=4","provider":"Shopscan","version":"1.0","type":"link"}