Petroleum Industry (income Tax) Rules, 2041 (1985)
Rule 13
Saving
13. Saving: Except as otherwise provided herein, the ⇔ Income Tax Act, 2031 (1974) and Rules framed thereunder shall apply
Petroleum Industry (income Tax) Rules, 2041 (1985)
Rule - 1
Rule 1: Short Title And Commencement
Rule - 2
Rule 2: Definitions
Rule - 3
Rule 3: Exploration Capital Costs
Rule - 4
Rule 4: Current Operating Costs
Rule - 5
Rule 5: Capital Costs
Rule - 6
Rule 6: Expenses Not To Be Included
Rule - 7
Rule 7: Statement Of Income
Rule - 8
Rule 8: Gross Income Of A Petroleum Industry
Rule - 9
Rule 9: Net Income Of A Petroleum Industry
Rule - 10
Rule 10: Depreciation Of Capital Costs
Rule - 11
Rule 11: Carry Forward Of Losses
Rule - 12
Rule 12: Accounting
Rule - 13
Rule 13: Saving