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Home Acts & Rules Other Direct Tax / Income Tax Rules Expenditure-tax Rules, 1987

Expenditure-tax Rules, 1987

Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Determination of room charges in the case of composite charge
Rule 4 : Expenditure incurred in Indian currency deemed to have been incurred in foreign exchange
Rule 5 : Return of aggregate of the payments received in respect of chargeable expenditure under section 8
Rule 6 : Notice of demand
Rule 7 : Form of appeal to the Commissioner (Appeals)
Rule 8 : Form of appeal and memorandum of cross-objections to Appellate Tribunal
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