Profits and gains of business or profession - Income-tax Rules, 1962

Chapter: II

DETERMINATION OF INCOME

Part: C
Profits and gains of business or profession
Rule 5	:	Depreciation
Rule 5A	:	Form of report by an accountant for claiming deduction under section 32(1)(iia) (Omitted)
Rule 5AA	:	Prescribed authority for investment allowance
Rule 5AB	:	Report of audit of accounts to be furnished under section 32AB(5) (Omitted)
Rule 5AC	:	Report of audit of accounts to be furnished under section 33AB(2)
Rule 5AD	:	Report of audit of accounts to be furnished under section 33ABA(2)
Rule 5B	:	Development rebate
Rule 5C	:	Guidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5CA	:	Intimation under Fifth Proviso to sub-section (1) of section 35
Rule 5D	:	Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.
Rule 5E	:	Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5F	:	Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.
Rule 5G	:	Option form for taxation of income from patent under section 115BBF
Rule 6	:	Prescribed authority for expenditure on scientific research
Rule 6A	:	Expenditure for obtaining right to use spectrum for telecommunication services
Rule 6AA	:	Prescribed activities for export markets development allowance [Omitted]
Rule 6AAA	:	Prescribed authority for the purposes of sections 35CC and 35CCA
Rule 6AAB	:	Statement of expenditure for claiming deduction under section 35CC [Omitted]
Rule 6AAC	:	Prescribed authority for the purposes of section 35CCB
Rule 6AAD	:	Guidelines for approval of agricultural extension project under section 35CCC.
Rule 6AAE	:	Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
Rule 6AAF	:	Guidelines for approval of skill development project under section 35 CCD
Rule 6AAG	:	Conditions subject to which a skill development project is to be notified under section 35CCD.
Rule 6AAH	:	Meaning of expressions used in rule 6AAF and rule 6AAG
Rule 6AB	:	Form of audit report for claiming deductions under sections 35D and 35E
Rule 6ABA	:	Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
Rule 6ABAA	:	Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule 6ABB	:	Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 (Omitted)
Rule 6ABBA	:	Other electronic modes
Rule 6ABBB	:	Form of statement to be furnished regarding preliminary expenses incurred under section 35D
Rule 6AC	:	Limits and conditions for allowance of expenditure in certain cases [Omitted]
Rule 6B	:	Expenditure on advertisement [Omitted]
Rule 6C	:	Expenditure on residential accommodation including guest houses [Omitted]
Rule 6D	:	Expenditure in connection with travelling, etc. [Omitted]
Rule 6DD	:	Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft
Rule 6DDA	:	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDB	:	Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDC	:	Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6DDD	:	Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6E	:	Limits of reserve for unexpired risks
Rule 6EA	:	Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
Rule 6EB	:	Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D