fmv rules

  • Income Tax

Computation of FMV of Capital Assets u/s 50B of Income-tax Act. CBDT notifies Rule 11UAE

Computation of Fair Market Value of Capital Assets u/s 50B of Income-tax Act. CBDT notifies formulas & Rule 11UAE for…

3 years ago
  • Income Tax

FMV of property on lease to be determined by rent capitalization method not fair market rent – ITAT

FMV of property on lease to be determined by applying rent capitalization method taking the rent actually received by the…

5 years ago
  • Income Tax

Restriction that Auditor can not value FMV u/s 56 rwr 11UA is well founded – ITAT

Restriction that Auditor can not be an accountant to value FMV u/s 56 as provided in Rule 11UA is well founded…

5 years ago
  • Income Tax

Determination of fair market value for inventory of immovable property, jewellery etc. Rule 11UAB

Rule 11UAB-Determination of fair market value for inventory of immovable property, jewellery, paintings, sculptures, work of art, shares securities etc.…

6 years ago
  • Income Tax

CAs not to determine FMV of unquoted equity shares received by a company-CBDT Notification

Chartered Accountants not to determine FMV of unquoted equity shares received by a company without adequate consideration-CBDT Notification Section 56(2)…

6 years ago
  • Income Tax

Valuation of unquoted equity shares new FMV formula-Rule 11UA and new Rule 11UAA

Valuation of unquoted equity shares new FMV formula-Rule 11UA MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES]…

7 years ago
  • Income Tax

Determination of FMV of assets and apportionment of income in certain cases. Rule 11UB 11UC 114DB Information to be furnished u/s 285A. Notification 55/2016

FMV of assets and apportionment of income in certain cases. Rule 11UB Rule 11UC Rule 114DB Information to be furnished…

8 years ago
  • Income Tax

AO if not satisfied must compute FMV 56(2)(viia) Rule 115UA himself

AO if not satisfied must compute FMV 56(2)(viia) Rule 115UA himself. Where a method has been prescribed by the legislature,…

8 years ago