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- RULE 50 INCOME-TAX RULES 2026 Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.
- RULE 49 INCOME-TAX RULES 2026 Computation of capital gains for purposes of section 67(5).
- RULE 48 INCOME-TAX RULES 2026 Other electronic modes of payment.
- RULE 47 INCOME-TAX RULES 2026 Report of audit of accounts to be furnished under section 63.
- RULE 46 INCOME-TAX RULES 2026 Maintenance of books of account under section 62.
- RULE 45INCOME-TAX RULES 2026 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].
- RULE 44 INCOME-TAX RULES 2026 Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].
- RULE 43 INCOME-TAX RULES 2026 Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.
- Section 148 Income Tax Act 2025 Issue of notice where income has escaped assessment.
- Section 147 Income Tax Act 2025 Income escaping assessment.
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