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- RULE 100 INCOME-TAX RULES 2026 Safe harbour for income attribution in case of income from business and profession.
- RULE 99 INCOME-TAX RULES 2026 Definitions for safe harbour rules for income attribution in case of income from business and profession.
- RULE 98 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for specified domestic transactions.
- RULE 97 INCOME-TAX RULES 2026 Safe harbour for eligible specified domestic transaction.
- Section 446 Income Tax Act 2025 Failure to get accounts audited.
- Section 445 Income Tax Act 2025 Benefits to related persons.
- Section 444 Income Tax Act 2025 Penalty for false entry, etc., in books of account.
- Section 443 Income Tax Act 2025 Penalty in respect of certain income.
- Section 442 Income Tax Act 2025 Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.
- Section 437 Income Tax Act 2025 Interest on refunds.
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