| 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 |