TMI BlogPower to make rulesX X X X Extracts X X X X X X X X Extracts X X X X ..... residing outside India; 20 [ (iia) operations carried out in India by a non-resident; ] 21 [ (iib) transactions or activities of a non-resident; ] 1 [( iii ) an individual who is liable to be assessed under the provisions of sub-section (2) of section 64;] ( c ) the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable; ( d ) the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture; 2 [( dd ) the extent to which, and the conditions subject to which, any expenditure referred to in sub-section (3) of section 37 may be allowed;] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm of the report of audit 22 [ or inventory valuation ] and the particulars which such report shall contain under sub-section (2A) of section 142;] 18 [(eed) remuneration of Chairperson and members of the Approving Panel under sub-section (18) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under sub-section (21) of section 144BA;] (f) the manner in which and the period to which any such income as is referred to in section 180 may be allocated; 15 [ (fa) the form and manner in which the information relating to payment of any sum may be furnished under sub-section (6) of section 195; ] (g) the authority to be prescribed for any of the purposes of this Act; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 may be served; 8 [(mm) the circumstances in which, the conditions subject to which and the manner in which, 23 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 11 [Assessing] Officer;] 12 [(mma) the form in which the statement under section 285B shall be delivered to the 13 [Assessing] Officer;] (n) the maintenance of a register of persons other than legal practitioners or accountants as defined in sub-section (2) of section 288 practising before income-tax authorities and for the consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Inserted by the Finance Act, 1964, w.e.f. 1-4-1964. 3. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 4. Omitted by the Finance Act, 2005, w.e.f. 1-4-2006. Prior to its omission, clause (e), as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968, read as under : (e) the percentage or the amount to be prescribed under clause (i) of sub-section (4) of section 80C; 5. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 6. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-2006. 7. Inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 8. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 9. Words Deputy Commissioner (Appeals) or the omit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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