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Contents
» List of Circulars/Notifications/Press Notes, etc.
RULE
2A House rent allowance
2B Leave travel concession
2BA Amount received on voluntary retirement
2BB Special allowances
2BBA Family pension to heirs of members of Armed Forces
2BBB Percentage of Govt. grant for considering university, etc., as substantially
financed by Govt. for purposes of section 10(23C)
2BC Exemption for income of universities/educational institutions/hospitals, etc.
2C Charitable institutions/Religious institutions/Educational institutions/Hospitals
2F Guidelines for setting up Infrastructure debt fund
3 Valuation of perquisites
3A Exemption to medical benefits/perquisites
4 Unrealised rent
5 Depreciation
5AC Tea/Coffee/Rubber development account
5AD Site restoration fund
5C to 5E — Guidelines, conditions, etc., in respect of approval under clauses (ii) and (iii) of section 35(1)
5F Guidelines, conditions, etc., in respect of approval under clause (iia) of section 35(1)
5G Tax on income from patent
6 Expenditure on scientific research
6A Expenditure for obtaining right to use spectrum for telecommunication services
6AAC Expenditure on conservation of natural resources
6AAD & 6AAE — Agricultural extension project
6AAF & 6AAH — Skill developmen t project
6AB Amortisation of preliminary expenses, etc.
6ABA Provision for bad and doubtful debts
6ABAA Conditions for being notified as infrastructural facility
6ABBA Other electronic modes
6DD Disallowance of cash payments
6DDA & 6DDB — Speculative transactions - Derivatives
6DDC & 6DDD — Speculative transactions - Commodity derivatives
6E Insurance business - Reserves for unexpired risks
6EA & 6EB Categories of bad or doubtful debts in case of public company
6F Maintenance of books of account
6G Report of audit of accounts u/s 44AB
6GA Computation of income by way of royalties, etc. in case of non-residents
6H Computation of capital gains in case of slump sale
7 Income which is partially agricultural and partially from business
7A Income from the manufacture of rubber
7B Income from the manufacture of coffee
8 Income from manufacture of tea
8AA Capital assets
8B & 8C — Zero Coupon Bonds
8D Method for determining amount of expenditure in relation to income not
includible in total income
9A & 9B — Amortisation of expenditure on feature films
9C Carry forward and set off of accumulated loss and unabsorbed depreciation
allowance in case of amalgamation
10 Determination of income in case of non-residents
10A to 10THD — Transfer Pricing
10DB Furnishing of report in respect of International Group
10U to 10UF — General Anti-Avoidance Rules
10V to 10VB — Certain activities not to constitute business connection in India
11A Deductions to persons with disability or severe disability
11AA Approval of institutions/funds for purposes of section 80G
11B Deduction in respect of rents paid
11DD Deduction in respect of medical treatment for specified diseases
11EA Deduction to industrial undertakings located in industrially backward districts
11F to 11-O — National committee for promotion of social and economic welfare
11-OA Guidelines for notification of affordable housing project as specified business
under section 35AD
11-OB Guidelines for notification of a semi-conductor wafer fabrication manufacturing
unit as specified business under section 35AD
11 P to 11 T — Tonnage tax scheme for shipping companies
11U & 11UA(1) Valuation of gifts
11UA(2) Start-ups
11UAA Special provision for full value of consideration for transfer of share other than
quoted share
11UAB Determination of fair market value of inventory
11 UAC Unauthorised colony in Delhi
11UB & Indirect transfer - Manner of determination of Fair Market Value & reporting
11UC requirement for Indian concern
12 Return of income
12A Preparation of return by authorised represen ta live
12C Tax on income received from Venture Capital Companies/Funds
12CA Business Trust
12CB Investment fund
12CC Securitization Trust
12D Power to call for information by prescribed Income-tax Authority
12E Prescribed authority under section 143(2)14 Inquiry before assessment - Form of verification
14A Inquiry before assessment - Special audit
14B Guidelines for purposes of determining expenses for Special Audit
15 Notice of demand
16 Avoidance of repetitive appeals
16B Exemption in respect of remuneration to consultants, etc.
16C Exemption to Employees9 Welfare Funds
16CC Audit report to be furnished by certain entities referred to in section 10(23C)
16D Free Trade Zones, industrial undertakings in
16DD Special Economic Zones, undertakings in
16E Export Oriented Undertakings
16F Export undertakings
17 Exercise of option under section 11
17A & 17B — Registration, etc., of charitable/religious trusts
17C Modes of investment by charitable/religious trusts
17CA Electoral Trust
17CB Tax on accreted income of a trust
18AAA Donations to universities/educational institutions
18AAAAA — Deduction on donations to games/sports associations/institutions
18BBB Deductions to undertakings, hotels, etc.
18BBE Deduction from profits of certain activities forming part of a Highway project
18C Deduction to undertakings operating notified industrial parks
18DDA Deduction to hospital located anywhere in India other than excluded areas
19AB Deduction in respect of employment of new workmen
19AC Deduction in respect of royalty income, etc., of authors of certain books
other than text books
19AD Deduction in respect of royalty on patents
19AE Deduction in respect of certain incomes of Offshore Banking Units
20 & 20A — Weighted tax rebate for investment in certain areas
21A Relief when salary is received in arrears or in advance
21AA Relief on salary in the case of specified employees
21AB Tax Residency Certificate for claiming double taxation relief
21AC Transactions with persons located in notified jurisdictional areas
21AD Tax on income of certain manufacturing domestic companies
21AE & 21AF — Tax on income of certain domestic companies/new manufacturing domestic companies
26 to 37BC — Deduction of tax at source
37C to 37J — Collection of tax at source
29A Deduction in respect of certain items of receipts from foreign sources
38 Notice of demand for advance tax
39 Estimate of advance tax
40B Minimum alternate tax for companies
40BA Alternate minimum tax for limited liability partnerships
40BB Tax on distributed income of domestic company for buy-back of shares
42 to 44 — Tax clearance certificate
44C, 44CA & 44D — Settlement Commission
44E & 44F — Advance rulings
44G & 44H — Mutual Agreement Procedure
45 to 46A — Appeal to Commissioner (Appeals)
47 Appeal to Appellate Tribunal
48 Reference to High Court
49 to 66 — Authorised representative
67 to 81 — Recognised provident funds
82 to 97 — Approved superannuation funds
98 to 111 — Approved gratuity funds
111AA & 111AB — Conditions for reference to Valuation Officer
111B Publication and circulation of Board's order
112 to 112C — Search and seizure
112D Requisition of books of account, etc.
112E Collection of information
112F Search cases where compulsory reopening of past six years not required
113 Disclosure of information respecting assessees
114 Permanent Account Number
114A Tax Deduction and Collection Account Number
114AA Tax Collection Account Number
114AAA Aadhaar number, quoting of
114B to 114D — Quoting of Permanent Account Number or Aadhaar number in documents
pertaining to certain prescribed transactions
114DA Furnishing of annual statement by a non-resident having liaison office in India
114DB Furnishing of information or documents by Indian concern in certain cases
114E to 114H — Obligation to furnish/statement of financial transaction or reportable account
115 Rate of exchange for conversion of income in foreign currency
115A Computation of capital gains on transfer of shares/debentures by non-residents
117B & 117C — Certificate to Tax Recovery Officer
119A Procedure for calculation of interest
119AA Acceptance of payment through prescribed electronic modes
121A Statement by producers of Cinematograph films
125 Electronic payment of tax
126 Residential status
127 Service of notice
127A Authentication of notices and other documents
128 Foreign Tax Credit
129 Immunity from prosecution under section 270AA
131 Electronic Furnishing of Returns, ect
132 Application for Recomputation of Income u.s 155(18)
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