Tag Archives: section 115BA

Rule 21AD and Form No. 10-IB Notified for Startups lower Tax – Section 115BA

By | May 4, 2017

MINISTRY OF FINANCE Department of Revenue (CENTRAL BOARD OF DIRECT TAXES) Notification No. 36/2017 New Delhi, the 2nd May, 2017 INCOME-TAX S.O. 1381(E).—In exercise of the powers conferred by section 295 read with section 115BA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further… Read More »

Depreciation upto only 40% allowed to domestic company u/s 115BA

By | November 10, 2016

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 103/2016 New Delhi, the 7th November, 2016 Income Tax S.O. 3399(E).-In exercise of the powers conferred by section 32, section 115BA and section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following… Read More »