Section 11UA in Income Tax Rules, 1962 [Entire Act]
Section 11UA in Income Tax Rules, 1962
11UA. Determination of fair market value.
(1) For the purposes of section 56 of the Act, the fair
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1 - 5 of 5 (0.34 seconds)Section 11U in Income Tax Rules, 1962 [Entire Act]
fair market value.
- For the purposes of this rule and rule 11UA,- (a) [***] [Clause (a) omitted by the Income-tax (Sixth Amendment) Rules ... company, means,- (i) for the purposes of sub-rule (2) of rule 11UA, the balance-sheet of such company (including the notes annexed thereto
Section 11UAB in Income Tax Rules, 1962 [Entire Act]
sculptures, any work of art, shares or securities referred to in rule 11UA, shall be the value determined in the manner provided in sub-rule ... rule 11UA and for this purpose the reference to the valuation date in the rule 11U and rule 11UA shall be the date on which
Section 11UAA in Income Tax Rules, 1962 [Entire Act]
case may be, of clause (c) of sub-rule (1) of rule 11UA and for this purpose the reference to valuation date in the rule ... rule 11UA shall mean the date on which the capital asset, being share of a company other than a quoted share, referred to in section
Income Tax Rules, 1962
Income Tax Rules, 1962
UNION OF INDIA
India
Income Tax Rules, 1962
Rule INCOME-TAX
1