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- Section 142A Income Tax Act 2025 Estimation of value of assets by Valuation Officer.
- RULE 32 INCOME-TAX RULES 2026 RULE 32 INCOME-TAX RULES 2026 Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.
- Section 142 Income Tax Act 2025 Inquiry before assessment.
- Section 141A Income Tax Act 2025 Provisional assessment for refund.
- RULE 30 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
- RULE 29 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).
- RULE 28 INCOME-TAX RULES 2026 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.
- Section 141 Income Tax Act 2025 Provisional assessment.
- RULE 27 INCOME-TAX RULES 2026 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
- Section 140B Income Tax Act 2025 Tax on updated return.
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