Income Tax Rules definition

Income Tax Rules means the provisions of the Income Tax Act of Canada and the Regulations thereunder.

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Income Tax Rules means the provisions of the Income Tax Act (Canada) R.S.C. 1985, c.1 (5th Supp.) and the Regulations thereunder with respect to registered pension plans, as amended from time to time.

Income Tax Rules means the provisions of the Income Tax Act of Canada and the Regulations thereunder and any rules adopted by the Canada Revenue Agency in respect of registered pension

Examples of Income Tax Rules in a sentence

In the event DB is unable to provide such renewed WHT exemption certificate to the Borrower the Borrower shall make that Tax deduction and deliver to DB a tax deduction certificate in the format prescribed under the Income Tax Rules, 1962 (Rules) and within the timelines prescribed under the Income Tax Rules, 1962.
Such benefit shall be computed according to the provisions of the (Indian) Income Tax Act, 1961, read with the (Indian) Income Tax Rules, 1962.
The Plant and Machinery shall have the same meaning as assigned to the plant and machinery in the Income Tax Rules, 1962 framed under the Income Tax Act, 1961 and shall include all tangible assets (other than land and building, furniture and fittings).
In the event DB is unable to provide such renewed WHT exemption certificate to the Borrower the Borrower shall make that Tax deduction and deliver to DB a tax deduction certificate in the format prescribed under the Income Tax Rules, 1962 (Rules) and within the timelines prescribed under the Rules.
However, if the Seller has given a declaration to the Purchaser under Rule 37BA of the (Indian) Income Tax Rules, 1962 declaring that the income from sale of shares is included in the taxable income of another Person, then the Tax so withheld shall be deposited in the name of such other Person and the withholding certificate shall be issued in respect of the Seller in the name of such other Person by the Purchaser.
I further agree to abide by the provisions relating to ‘Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standards (CRS) on Automatic Exchange of Information (AEOI) provided in Rules 114F to 114H of the Income Tax Rules, 1962’.
Perquisities shall be evaluated as per Income Tax Rules, wherever applicable and in the absence of any such rule, perquisites shall be evaluated at actual cost to the Company.
Perquisites shall be valued as per the Income Tax Rules, wherever applicable, and in the absence of any such rules, it shall be valued at actual cost.
Within 180 (one hundred and eighty) days of Closing Date, the Seller shall provide the Acquirer with a valuation report in a form reasonably satisfactory to the Acquirer under section 56(2)(x) of the Income Tax Act, 1961, read with Rule 11UA of the Income Tax Rules, 1962 in respect of Transfer Securities based on the management certified unaudited balance sheet of the Company as on the Closing Date.
Perquisites shall be evaluated as per Income Tax Rules, wherever applicable and in the absence of any such rule, perquisites shall be evaluated at actual cost to the Company.

More Definitions of Income Tax Rules

Income Tax Rules means the rules promulgated under the (Indian) Income Tax Act by the Central Board of Direct Taxes.

Income Tax Rules means the Income Tax Act (Canada), as amended from time to time, the regulations made thereunder and the information circulars, interpretation bulletins and published administrative guidelines of the Canada Revenue Agency.

Income Tax Rules means the Income Tax (Venture Capital Company) Rules 1997;

Income Tax Rules means the provisions of the Income Tax Act of Canada and the Regulations thereunder and any rules adopted by Canada Customs and Revenue Agency in respect of registered pension plans.

Income Tax Rules means the Income Tax Act 2010 and the Income Tax (Allowances, Deductions and Exemptions) Rules 1992 as amended, varied, supplemented or substituted from time to time and any rules or regulations made under the income tax rules and includes the income tax guidance notes;

Income Tax Rules means the provisions of the Income Tax Act of Canada and the Regulations thereunder, as amended from time to time.