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- RULE 25 INCOME-TAX RULES 2026 Depreciation.
- Section 139D Income Tax Act 2025 Filing of return in electronic form.
- Section 139C Income Tax Act 2025 Power of Board to dispense with furnishing documents, etc., with return.
- RULE 24 INCOME-TAX RULES 2026 Notification of infrastructure facility for the purposes of section 32(e).
- RULE 23 INCOME-TAX RULES 2026 Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
- RULE 22 INCOME-TAX RULES 2026 Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt.
- Section 139B Income Tax Act 2025 Scheme for submission of returns through Tax Return Preparers.
- RULE 21 INCOME-TAX RULES 2026 Unrealised rent.
- Section 139AA Income Tax Act 2025 Quoting of Aadhaar number.
- Section 139A Income Tax Act 2025 Permanent account number.
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