Tag Archives: rule 12 of income tax rules 2026

RULE 12 INCOME-TAX RULES 2026 Determination of income attributable to assets in India.

By | April 1, 2026

RULE 12 INCOME-TAX RULES 2026 RULE 12 INCOME-TAX RULES 2026 Determination of income attributable to assets in India. 12. (1) The income from transfer outside India of a share of, or interest in, a company or an entity referred to in section 9(10)(a) attributable to assets located in India, shall be determined with reference to the… Read More »