Contract With Deferred Consideration | Rule 10 | Income Tax Rules, 2059 (2002)

Income Tax Rules, 2059 (2002)

Rule 10

Contract With Deferred Consideration

In cases where a party to any contract does not show the matters specified by the Department in respect of the estimated profit and loss in periods of every Six months, such contract shall be a contract with deferred consideration.

Income Tax Rules, 2059 (2002)

Chapter - 1

Rule 1: Short Title And Commencement Rule 2: Definitions

Chapter - 2

Rule 3: Application To Be Submitted For Exemption Of Tax Rule 4: Entity Enjoying Tax Exemption By Advance Ruling Rule 5: Submission Of Financial Statement

Chapter - 3

Rule 6: Payment Of Petty Amounts Rule 7: Not To Be Included In Depreciation Base Rule 8: Method Of Accounting Rule 9: Standards On Conversion Into Unrecoverable Or Bad Debt Rule 10: Contract With Deferred Consideration Rule 11: Excluded Contract Rule 12: Other Provisions Relating To Long-term Contract Rule 13: Provision Relating To Motor Vehicle And Building Of Personaluse Rule 14: Small Denomination Of Money Not To Be Counted Rule 15: Fixation Of Value In Advance Rule 16: Circumstances Where Involuntary Disposal With Substitution Iscreated

Chapter - 4

Rule 17: Approved Medical Treatment Expenses And Threshold Rule 18: Amount Of Dividend Need Not To Be Included In Computing Theincome Rule 19: Xxxxxxx

Chapter - 5

Rule 20: Approval Of Retirement Fund Rule 21: Threshold Of Retirement Contribution

Chapter - 6

Rule 22: Procedures Relating To Advance Ruling Rule 23: Permanent Account Number Rule 24: Amendment To The Details Of The Permanent Account Number Rule 25: Change In Place Of Transactions Of Person Rule 26: 6 Tax Clearance Certificate Rule 27: Tax Exemption Certificate Rule 28: Officer’s Identity Card

Chapter - 7

Rule 29: Mode Of And Place For Payment Of Tax Rule 30: Order Of Payment Rule 31: Method Of Withholding By Employer Rule 32: Installment Amount To Be Subtracted Only After Submission Ofevidence Rule 33: Return Of Estimated Tax Not Required Rule 34: Return (details) Of Estimated Tax

Chapter - 8

Rule 35: Procedures For Auction Rule 36: Procedures For Demanding Refund Of Amount

Chapter - 9

Rule 37: Officer Investing Cases Rule 38: Threshold Of Remote Allowances Rule 39: Pension Income Rule 40: Repeal And Saving

Schedule - 1

Schedule - 2

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