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Income-tax (19th Amendment) Rules 2015

Income Tax - 90/2015 - Dated:- 8-12-2015 - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TEXAS) NOTIFICATION NO. 90/2015 New Delhi, the 8th December, 2015 INCOME- TAX S.O. 3312(E).- In exercise of the powers conferred by sections 92CB and 92D, read with section 295 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the . (2) They s .....

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d to in clause (i) of rule 10 THA, shall keep and maintain the following information and documents, namely:- (i) a description of the ownership structure of the assessee enterprise with details of shares or other ownership interest held therein by other enterprises; (ii) a broad description of the business of the assessee and the industry in which the assessee operates, and of the business of the associated enterprises with whom the assessee has transacted; (iii) the nature and terms (including .....

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, which have critically affected the determination of the transfer price; and (vii) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the transfer price; (b) the eligible assesse, referred to in clause (ii) of rule 10THA, shall keep and maintain the following information and documents, namely:- (i) a description of the ownership structure of the assessee co-operative society with details of sha .....

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iations, if any, which have critically affected the determination of the transfer price; (vi) the documentation regarding price being routinely declared in transparent manner and being available in public domain; and (vii) any other information, data or document which may be relevant for determination of the transfer price.". 3. In rule 10THA of the said rules, for the words "and is a Government company engaged in the business of generation, transmission or distribution of electricity& .....

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sub-rule (2) of rule 10THC of the said rules, in the Table, after serial number 1 and entries relating thereto, the following serial number and entries shall be inserted, namely:- "2 Purchase of milk or milk products referred to in clause (iv) of rule 10THB. The price of milk or milk products is determined at a rate which is fixed on the basis of the quality of milk, namely, fat content and Solid Not Fat (SNF) content of milk; and- (a) the said rate is irrespective of,- (i) the quantity of .....

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