Tag Archives: RULE 73 INCOME-TAX RULES 2026

RULE 73 INCOME-TAX RULES 2026 RULE 74 INCOME-TAX RULES 2026 Taxation of income from retirement benefit account maintained in a notified country. 74. (1) If a specified person has income accrued in a specified account or accounts during a tax year, such income shall, at his option, be included in his total income of the tax… Read More »

RULE 73 INCOME-TAX RULES 2026 RULE 73 INCOME-TAX RULES 2026 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.. 73. (1) Where, the total income of an assessee for any tax year (referred to as the relevant tax year in this rule) is assessed at a rate higher than the… Read More »