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    Income_Tax_Rules
    Section / Rule Number   Content   
     
    12 Return of income and return of fringe benefits
    12A Preparation of return by authorised representative
    12AA Prescribed person for the purposes of clause (c) and clause (cd) of section 140
    12AB Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
    12B Statement under sub-section (3A) of section 115R
    12BA Statement under sub-section (3) of section 115TA
    12C Statement under sub-section (2) of section 115U
    12CA Statement under sub-section (4) of section 115UA .
    12CB Statement under sub-section (7) of section 115UB
    12CC Statement under sub-section (4) of section 115TCA
    12D Prescribed authority under section 133D
    12E Prescribed authority under sub-section (2) of section 143
    12F Prescribed income- tax authority under second proviso clause(i) of sub-section (1) of sec 142
    13. Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
    14 Form of verification under section 142
    14A Form of audit report under section 142(2A)
    14AAA Manner of making permanent account number inoperative
    14B Guidelines for the purposes of determining expenses for audit
    14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
    15 Notice of demand for regular assessment, etc.
    12AC . Updated return of income
    12AD Return of income under section 170A
    13A. Valuation under sub-section (9D) of section 132
     
         
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