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Rule 39
Deductible Income
The amount to be deducted as per sub-section (9A) of Section 1 of Schedule-1 of the Act shall not exceed the Deductible Income.
Income Tax Rules, 2059 (2002)
Chapter - 3
Rule 6: Payment of Petty AmountsRule 7: Not included on depreciation basisRule 8: Method of accountingRule 9: Criteria for becoming sunken or bad debtRule 10: Deferred return agreementRule 11: Excluded ContractRule 12: Other provisions relating to long-term contractsRule 13: Provisions relating to vehicles and buildings for private purposesRule 14: Chanchun account not calculatedRule 15: Pricing in advanceRule 16: A state of involuntary natural creation with substitution
Chapter - 6
Rule 22: PROCEDURE RELATING TO FORECLOSURESRule 23: Permanent Account NumberRule 23A: Procedure for suspension of permanent account numberRule 23B: CopyingRule 24: Amendment to Statement of Permanent Account NumberRule 24A: बैङ्क खाताको विवरण बुझाउनु पर्नेःRule 25: Change in person's place of businessRule 26: Certificate of tax paymentRule 27: Certificate of Tax ExemptionRule 28: Officer's identity card