1 | Short title and commencement |
2 | Definitions |
2A | Limits for the purposes of section 10(13A) |
2B | Conditions for the purpose of section 10(5) |
2BA | Guidelines for the purposes of section 10(10C) |
2BB | Prescribed allowances for the purposes of clause (14) of section 10 |
2BBA | Circumstances and conditions for the purposes of clause (19) of section 10 |
2BC | Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10 |
2C | Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 |
2CA | Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 |
2D | Guidelines for approval under clause (23F) of section 10 |
2DA | Guidelines for approval under clause (23FA) of section 10 |
2E | Guidelines for approval under clause (23G) of section 10 |
2F | Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 |
3 | Valuation of perquisites |
3A | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
4 | Unrealised rent |
5 | Depreciation |
5A | Form of report by an accountant for claiming deduction under section 32(1)(iia) |
5AA | Prescribed authority for investment allowance |
5AB | Report of audit of accounts to be furnished under section 32AB(5) |
5AC | Report of audit of accounts to be furnished under section 33AB(2) |
5AD | Report of audit of accounts to be furnished under section 33ABA(2) |
5B | Development rebate |
5C | Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 |
5D | Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35 |
5E | Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35 |
5F | Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 |
6 | Prescribed authority15 for expenditure on scientific research |
6A | Prescribed authority, services, etc., for agricultural development allowance |
6AA | Prescribed activities for export markets development allowance |
6AAA | Prescribed authority for the purposes of sections 35CC39 and 35CCA |
6AAB | Statement of expenditure for claiming deduction under section 35CC |
6AAC | Prescribed authority for the purposes of section 35CCB |
6AAD | Guidelines for approval of agricultural extension project under section 35CCC |
6AAE | Conditions subject to which an agricultural extension project is to be notified under section 35CCC |
6AAF | Guidelines for approval of skill development project under section 35CCD |
6AAG | Conditions subject to which a skill development project is to be notified under section 35CCD |
6AAH | Meaning of expressions used in rule 6AAF and rule 6AAG |
6AB | Form of audit report for claiming deductions under sections 35D and 35E |
6ABA | Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 |
6ABAA | Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 |
6ABB | Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 |
6AC | Limits and conditions for allowance of expenditure in certain cases |
6B | Expenditure on advertisement |
6C | Expenditure on residential accommodation including guest houses |
6D | Expenditure in connection with travelling, etc |
6DD | Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft |
6DDA | Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |
6DDB | Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |