| A.N.Aiyar's INCOME TAX RULES (2009) |
|---|---|
Rs. 690/- per copy |
* As amended up to the Income-tax (fourth Amendment) Rules, 2009 Incorporates changes regarding * Conditions prescribed for exclusion of non-transferable pre-paid electronic meal card from hospitality expenditure for calculation of fringe benefit tax * Depreciation for new commercial vehicle acquired and put to use on or before April 1, 2009 * Guidelines, form, manner and conditions for obtaining approval of outsourcing for scientific research companies * Valuation of perquisites * Rules concerning payment or aggregate exceeding Rs.20,000 in a day otherwise than by an account-payee cheque or bank draft * Method for determining amount of expenditure in relation to income not includible in total income * Guidelines for determining expenses of special audit * Eligibility of industrial parks for benefits * Form for hospitals to claim deduction * Rules governing deduction for convention centres * Electronic payment of tax * Substituted Forms ITR-1 to ITR-8, etc. etc. * Chronological list of Amendment Rules * Subject Index |