Rule 7 Income which is partially agricultural and partially from business.
Rule 7A [Income from the manufacture of rubber
Rule 7B Income from the manufacture of coffee.
Rule 8 Income from the manufacture of tea.
Rule 8A [Conditions for the grant of development allowance.
Rule 8B [Guidelines for notification of zero coupon bond.
Rule 8C [Circumstances and conditions for the purposes of clause (19) of section 10.
Rule 8D [Method for determining amount of expenditure in relation to income not includible in total income.
Rule 9 Royalties or copyright fees, etc., for literary or artistic work.
Rule 9A [Deduction in respect of expenditure on production of feature films.
Rule 9B [Deduction in respect of expenditure on acquisition of distribution rights of feature films.
Rule 9C [Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
Rule 10 Determination of income in the case of non-residents.
Rule 10A [Meaning of expressions used in computation of arm’s length price.
Rule 10AB [Other method of determination of arm’s length price.
Rule 10B Determination of arm’s length price under section 92C.
Rule 10C Most appropriate method.
Rule 10D Information and documents to be kept and maintained under section 92D.
Rule 10E Report from an accountant to be furnished under section 92E.
Rule 10F Meaning of expressions used in matters in respect of advance pricing agreement.
Rule 10G Persons eligible to apply.
Rule 10H Pre-filing consultation.
Rule 10I Application for advance pricing agreement.
Rule 10J Withdrawal of application for agreement.
Rule 10K Preliminary processing of application.
Rule 10L Procedure.
Rule 10M Terms of the agreement.
Rule 10N Amendments to Application.
Rule 10-O Furnishing of Annual Compliance Report.
Rule 10P Compliance Audit of the agreement.
Rule 10Q Revision of an agreement.
Rule 10R Cancellation of an agreement.
Rule 10S Renewing an agreement.
Rule 10T [Safe Harbour Rules
Rule 10TA [Safe Harbour Rules
Rule 10TB [Eligible assessee.
Rule 10TC Eligible international transaction.
Rule 10TD [Safe Harbour.
Rule 10TE [Procedure.
Rule 10TF [Safe harbour rules not to apply in certain cases.
Rule 10TG [Mutual Agreement Procedure not to apply.
Rule 10U [DA. Application of General Anti Avoidance Rule
Rule 10UA [Determination of consequences of impermissible avoidance arrangement.
Rule 10UB [Notice, Forms for reference under section 144BA.
Rule 10UC [Time limits.

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