Rule 1
Short Title And Commencement
(1) These Rules shall be called as the “Income Tax Rules, 2059 (2002)”.
(2) These Rules shall come into force immediately.
(2) These Rules shall come into force immediately.
Income Tax Rules, 2059 (2002)
Chapter - 3
Rule 6: Payment Of Petty AmountsRule 7: Not To Be Included In Depreciation BaseRule 8: Method Of AccountingRule 9: Standards On Conversion Into Unrecoverable Or Bad DebtRule 10: Contract With Deferred ConsiderationRule 11: Excluded ContractRule 12: Other Provisions Relating To Long-term ContractRule 13: Provision Relating To Motor Vehicle And Building Of PersonaluseRule 14: Small Denomination Of Money Not To Be CountedRule 15: Fixation Of Value In AdvanceRule 16: Circumstances Where Involuntary Disposal With Substitution Iscreated