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03CS Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD - Income Tax


  1. 55/2016 - Dated: 28-6-2016 - Income Tax - Income-tax (19th Amendment), Rules, 2016 - prescribes new rule for - (i) Fair market value of assets in certain cases - (ii) Determination of Income attributable to assets in India - (iii) Information or documents to be furnished under section 285A
  2. 80/2014 - Dated: 12-12-2014 - Income Tax - Income-tax (14th Amendment) Rules, 2014 - Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.

 

 

 

 

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