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Indian Income Tax Rules, 1962   Part II - C   Determination of Income - Profits and gains of business or profession   Rule No. Particulars 5   Depreciation 5A   Form of report by an accountant for claiming deduction under section 32(1)(iia) 5AA   Prescribed authority for investment allowance 5AB   Report of audit of accounts to be furnished under section 32AB(5) 5AC   Report of audit of accounts to be furnished under section 33AB(2) 5AD   Report of audit of accounts to be furnished under section 33ABA(2) 5B   Development rebate 5C   Guidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 5D   Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) or clause (iii) of sub-section (1) of section 35 5E   Conditions subject to which approval is to be granted to a university, college or other institution under clause (ii) and clause (iii) of sub-section (1) of section 35 5F   Prescribed authority, guidelines, forms, manner and conditions for approval under clause (iii) of sub-section (1) of section 35 6   Prescribed authority for expenditure on scientific research 6AAA   Prescribed authority for the purposes of sections 35CC and 35CCA 6AAC   Prescribed authority for the purposes of section 35CCB 6AB   Form of audit report for claiming deductions under sections 35D and 35E 6ABA   Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 6ABAA   The conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility in accordance with the provisions of clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 6ABB   Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 6DD   Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft 6DDA   Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 6DDB   Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 6E   Limits of reserve for unexpired risks 6EA   Special provision of section 43D to apply in case of income of public financial institutions, etc. 6EB   Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D BACK