Ultimate Law Resources : Database for Lawyers

(Income) Tax Rules, 2002

Topic Serial #	Content	Case Law
	CHAPTER - V
	TAXATION OF NON-RESIDENTS
17	Application of Chapter
18	Income from royalties
19	Fees for technical services
	CHAPTER – VI
	TRANSFER PRICING
20	Application of this Chapter
21	Interpretation
22	International guidelines, etc
23	Arm’s length standard
24	Comparable uncontrolled price method
25	Resale price method
26	Cost plus method
27	Profit split method
29	Books of account documents and records to be maintained
30	In particular, and without prejudice to the generality of the provisions of Rule 29,
31	Every taxpayer deriving income chargeable under the head income from salary, property, capital gains or other sources shall issue and maintain the following minimum documents and records
32	General form of books of accounts, documents and records
33	Books of account, documents and records to be kept at the specified place
	CHAPTER – VII
	RECORDS AND BOOKS OF ACCOUNTS
	PART-I
	PRELIMINARY
28	Application of Chapter
	CHAPTER – VIII
	RETURNS, EMPLOYER’S CERTIFICATE, WEALTH STATEMENT AND STATEMENT TO BE FILED BY CERTAIN PERSONS
34	Return of income
35	Employer’s certificate in lieu of return of income
36	Wealth statement
37	Return to be furnished by a non-resident ship owner or charterer
38	Return to be furnished by a non-resident aircraft owner or charterer
39	Statement in lieu of Return of income