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Accordingly depreciation on said equipments has been computed ... under section 115JAA of the Income tax Act, 1961 , no provision for current income tax has ......
Corporate and personal tax rates have remained unchanged, ... The Income - tax Act, 1961 (the Act) enacted the provisions of minimum alternate tax (MAT ......
It claimed depreciation on the UPS at the rate of 100 per cent. ... However, Appendix-I of the Income - tax Rules does not specifically contains the item ......
Jun 14, 2006 ... The Depreciation on buildings is granted as per the Income Tax Act, 1961 depending on the life of the building. Thus, depreciation is one of ......
Computers used in a cybercafe are eligible for depreciation at the rate of 60 per ... gains or capital losses under Section 45 of the Income Tax Act, 1961 . ......
The domestic units also enjoy the benefit of 100 per cent tax deduction on their export profits under Section 80-HHC of the Income - tax Act, 1961 , ......
Tuition up to 12000 per child can be deducted from income , subject to the over ... Depreciation rates on Fixed Assets? how to become an income tax officer? ......
COMMISSIONER OF INCOME - TAX v. SUNDARAM SPINNING MILLS. Civil Appeal No. ... It claimed higher rate of initial depreciation on the machinery employed in the ......
Special code for computation of total income of insurance companies. The rate of tax on profits from life insurance business is 12.5 per cent. ......
(b) The Income - tax Act (Act No.43 of 1961 ). (c) The Income - tax Rules , 1962 .... as per the provisions of the Income - tax Act, 1961 and depreciation with ......
Section 32 of the Income - tax Act, 1961 - Depreciation - Allowance/ rate of - Whether power to make rules for Board, with retrospective effect, ......
Fringe Benefit Tax is determined at current applicable rates on expenses falling within the ambit of "Fringe Benefit" as defined under the Income Tax Act, ......
Nov 27, 2006 ... As per rule 114B of the Income - tax Rules , 1962, PAN must be quoted in the ... The cost is Rs 2,00000 and the depreciation rate 15 per cent. ......
The Income Tax Act was enacted in 1961 . The Act come into force from the 1st of April 1962 ...... Depreciation as per income tax rules will be as follows:- ......
Understand the rules for recognising and reporting tax liabilities; Recognise Timing ... Know the provisions of FBT, TDS and TCS as per Income Tax Act, 1961 ......
