| 1 |
Short title and commencement |
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| 2 |
Definitions |
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| 2A |
Limits for the purposes of section 10(13A) |
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| 2B |
Conditions for the purpose of section 10(5)2B |
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| 2BA |
Guidelines for the purposes of section 10(10C) |
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| 2BB |
Prescribed allowances for the purposes of clause (14) of section 10 |
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| 2BBA |
Circumstances and conditions for the purposes of clause (19) of section 10 |
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| 2BC |
Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10 |
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| 2C |
Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 |
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| 2CA |
Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 |
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| 2D |
Guidelines for approval under clause (23F) of section 10 |
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| 2DA |
Guidelines for approval under clause (23FA) of section 10 |
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| 2E |
Guidelines for approval under clause (23G) of section 10 |
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| 2F |
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 |
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| 3 |
Valuation of perquisites |
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| 3A |
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
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| 4 |
Unrealised rent |
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| 5 |
Depreciation |
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| 5A |
Form of report by an accountant for claiming deduction under section 32(1)(iia) |
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| 5AA |
Prescribed authority for investment allowance |
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| 5AB |
Report of audit of accounts to be furnished under section 32AB(5) |
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| 5AC |
Report of audit of accounts to be furnished under section 33AB(2) |
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| 5AD |
Report of audit of accounts to be furnished under section 33ABA(2) |
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| 5B |
Development rebate |
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| 5C |
Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 |
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| 5D |
Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35 |
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| 5E |
Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35 |
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| 5F |
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 |
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| 5 |
Manner and Extent of Deposit Insurance |
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| 11 |
Power to Nominate |
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| 13 |
Maintenance of Liquid Assets and Creation of Deposit Repayment Reserve Account |
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| 15 |
General Provisions Regarding Premature Repayment of Deposits |
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| 16A |
Disclosures in the financial statement |
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| 18 |
Power of Central Government to Decide Certain Questions |
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| 19 |
Applicability of Sections 73 and 74 to Eligible Companies |
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| 2 |
definitions |
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| 6 |
Validity of composition levy |
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| 7 |
Rate of tax of the composition levy |
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| 9 |
Verification of the application and approval |
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| 10 |
Issue of registration certificate |
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| 11 |
Separate registration for multiple business verticals within a State or a Union territory |
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| 13 |
Grant of registration to non-resident taxable person |
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| 14 |
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient |
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| 15 |
Extension in period of operation by casual taxable person and non-resident taxable person |
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| 18 |
Display of registration certificate and Goods and Services Tax Identification Number on the name board |
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| 19 |
Amendment of registration |
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| 20 |
Application for cancellation of registration |
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