RULE 10 INCOME-TAX RULES 2026 Definition of terms for rules 11 and 12.
RULE 10 INCOME-TAX RULES 2026 RULE 10 INCOME-TAX RULES 2026 Definition of terms for rules 11 and 12. 10. For the purposes of rules 11 and 12, — (a) “accountant” — (i) means an accountant referred to in section 515(3)(b), who fulfils the following conditions: — (A) if he is pursuing the profession of accountancy individually… Read More »