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- RULE 41 INCOME-TAX RULES 2026 Expenditure for obtaining right to use spectrum for telecommunication services.
- RULE 39 INCOME-TAX RULES 2026 Procedure for approval of skill development projects under section 47(1)(b).
- Section 145 Income Tax Act 2025 Method of accounting.
- RULE 38 INCOME-TAX RULES 2026 Conditions for notification of agricultural extension projects under section 47(1)(a).
- RULE 37 INCOME-TAX RULES 2026 Procedure for approval of agricultural extension project under section 47(1)(a).
- RULE 36 INCOME-TAX RULES 2026 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).
- RULE 35 INCOME-TAX RULES 2026 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).
- Section 144C Income Tax Act 2025 Reference to dispute resolution panel.
- RULE 34 INCOME-TAX RULES 2026 Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
- Section 144BA Income Tax Act 2025 Reference to [Principal Commissioner or] Commissioner in certain cases.
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