Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the ultimate-addons-for-gutenberg domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the rocket domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wordpress-seo domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php:6114) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/rest-api/class-wp-rest-server.php on line 1893
{"id":1455,"date":"2015-02-06T00:00:00","date_gmt":"2015-02-05T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T16:46:27","modified_gmt":"2015-12-29T11:16:27","slug":"cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/","title":{"rendered":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions"},"content":{"rendered":"
\n
\n

<\/a>[TO BE PUBLSIHED IN THE GAZETTE OF
\nINDIA EXTRAORDINARY, PART <\/span>II,SECTION 3, SUB-SECTION (ii)]<\/span> <\/span><\/p>\n

GOVERNMENT OF INDIA<\/strong> <\/span><\/p>\n

MINISTRY OF FINANCE<\/strong> <\/span><\/p>\n

DEPARTMENT OF REVENUE<\/strong> <\/span><\/p>\n

[CENTRAL BOARD OF DIRECT TAXES]<\/strong> <\/span><\/p>\n

Notification<\/strong> <\/span><\/p>\n

New Delhi, the 4th<\/sup>February,
\n2015<\/span> <\/span><\/p>\n

INCOME \u2013 TAX<\/strong><\/span><\/p>\n

 <\/span><\/p>\n

S.O.350 (E)In exercise of the powers
\nconferred by sections 92CB and 92D read with section 295 of the Income-tax Act,
\n1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following
\nrules further to amend the Income-tax Rules, 1962, namely:-<\/span><\/p>\n

 <\/span><\/p>\n

1.                
\n<\/span><\/span>(1) These rules may be called the Income-tax
\n(2 nd Amendment), Rules, 2015. <\/p>\n

 <\/span><\/p>\n

(2)         
\n<\/span>They shall come into force from the date of
\ntheir publication in the Official Gazette. <\/p>\n

 <\/span><\/p>\n

2.           
\n<\/span>In
\nthe Income-tax Rules, 1962, — <\/span><\/p>\n

 <\/span><\/p>\n

(A)        
\n<\/span>in
\nPart-II, in sub-part D relating to special cases,– <\/span><\/p>\n

 <\/span><\/p>\n

(1) 
\n<\/span>in
\nrule 10 D,– <\/span><\/p>\n

 <\/span><\/p>\n

(a)   <\/span>after
\nsub-rule (2), the following sub-rule shall be inserted, namely:- <\/span><\/p>\n

\u201c(2A) Nothing contained in sub-rule (1), in so far as it
\nrelates to an eligible specified domestic transaction referred to in rule 10
\nTHB , shall apply in a case of an eligible assessee referred to in rule 10 THA
\nand, the said eligible assessee, shall keep and maintain the following
\ninformation and documents, namely:- <\/p>\n

 <\/span><\/p>\n

(i)       <\/span>a
\ndescription of the ownership structure of the assessee enterprise with details
\nof shares or other ownership interest held therein by other enterprises; <\/span><\/p>\n

(ii)   
\n<\/span><\/span>a
\nbroad description of the business of the assessee and the industry in which the
\nassessee operates, and of the business of the associated enterprises with whom
\nthe <\/span>assessee has transacted;<\/p>\n

<\/span><\/p>\n

 <\/span><\/p>\n

(iii)
\nthe nature and terms (including prices) of specified domestic transactions
\nentered into with each associated <\/span>enterprise
\nand the quantum and the value of each such transaction or class of such
\ntransaction;<\/span><\/p>\n<\/div>\n

 <\/p>\n

(iv)   a
\nrecord of proceedings if any before the regulatory commission and orders of
\nsuch commission relating to the specified domestic transaction; <\/p>\n

(v)       a
\nrecord of the actual working carried out for determining the transfer price of
\nthe specified domestic transaction; <\/p>\n

(vi)     the
\nassumptions, policies and price negotiations, if any, which have critically
\naffected the determination of the transfer price; <\/p>\n

(vii)    any
\nother information, data or document, including information or data relating to
\nthe associated enterprise, which may be relevant for determination of the
\ntransfer price.\u201d; <\/p>\n

 <\/p>\n

(b)in sub-rule (3),
\nfor the word, brackets and figure  \u201csub-rule (1)
\n\u201d, the word, brackets, figures and letter \u201csub-rules (1) and (2A)\u201d shall be
\nsubstituted;<\/p>\n

 <\/p>\n

(c) in sub-rule (4) and in the proviso to sub-rule
\n(4), for the words, brackets and figures \u201csub-rules (1) and (2)\u201d,wherever they
\noccur, the words , brackets, figures and letter \u201csub-rules (1), (2) and (2A)\u201d
\nshall be substituted;<\/p>\n

 <\/p>\n

(d)in sub-rule (5), for the words,
\nbrackets and figures   \u201csub-rules (1)
\nand (2)\u201d, the words, brackets, figures and letter \u201csub-rules (1), (2) and (2A)\u201d
\nshall be substituted; <\/p>\n

 <\/p>\n

 <\/p>\n

(2)    after rule
\n10 T, in the heading, for the words \u201cSafe Harbour Rules\u201d, the words \u201c Safe
\nHarbour Rules for International Transactions\u201d shall be substituted; <\/p>\n

 <\/p>\n

(3) 
\nafter
\nrule 10TG, the following rules shall be inserted, namely:- <\/p>\n

 <\/p>\n

\u2018\u201cSafe Harbour Rules for Specified Domestic
\nTransactions\u201d<\/strong><\/p>\n

Download Complete Rule<\/a><\/p>\n

<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

[TO BE PUBLSIHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)]  GOVERNMENT OF INDIA  MINISTRY OF FINANCE  DEPARTMENT OF REVENUE  [CENTRAL BOARD OF DIRECT TAXES]  Notification  New Delhi, the 4thFebruary, 2015  INCOME \u2013 TAX S.O.350 (E)In exercise of the powers conferred by sections 92CB and 92D read with section 295 of the Income-tax … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[60],"class_list":["post-1455","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-rule"],"yoast_head":"\nCBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance\" \/>\n<meta property=\"og:description\" content=\"[TO BE PUBLSIHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)]  GOVERNMENT OF INDIA  MINISTRY OF FINANCE  DEPARTMENT OF REVENUE  [CENTRAL BOARD OF DIRECT TAXES]  Notification  New Delhi, the 4thFebruary, 2015  INCOME \u2013 TAX S.O.350 (E)In exercise of the powers conferred by sections 92CB and 92D read with section 295 of the Income-tax ... Read more\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\" \/>\n<meta property=\"og:site_name\" content=\"All About Finance\" \/>\n<meta property=\"article:published_time\" content=\"2015-02-05T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-12-29T11:16:27+00:00\" \/>\n<meta name=\"author\" content=\"Taxclick Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Taxclick Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\"},\"author\":{\"name\":\"Taxclick Team\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\"},\"headline\":\"CBDT notified Safe Harbour Rules for Specified Domestic Transactions\",\"datePublished\":\"2015-02-05T18:30:00+00:00\",\"dateModified\":\"2015-12-29T11:16:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\"},\"wordCount\":144,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"keywords\":[\"rule\"],\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\",\"url\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\",\"name\":\"CBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/#website\"},\"datePublished\":\"2015-02-05T18:30:00+00:00\",\"dateModified\":\"2015-12-29T11:16:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/taxclick.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBDT notified Safe Harbour Rules for Specified Domestic Transactions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxclick.org\/#website\",\"url\":\"https:\/\/taxclick.org\/\",\"name\":\"All About Finance\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxclick.org\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/taxclick.org\/#organization\",\"name\":\"All About Finance\",\"url\":\"https:\/\/taxclick.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"contentUrl\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"width\":235,\"height\":68,\"caption\":\"All About Finance\"},\"image\":{\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\",\"name\":\"Taxclick Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"caption\":\"Taxclick Team\"},\"description\":\"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.\",\"url\":\"https:\/\/taxclick.org\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/","og_locale":"en_US","og_type":"article","og_title":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance","og_description":"[TO BE PUBLSIHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)]  GOVERNMENT OF INDIA  MINISTRY OF FINANCE  DEPARTMENT OF REVENUE  [CENTRAL BOARD OF DIRECT TAXES]  Notification  New Delhi, the 4thFebruary, 2015  INCOME \u2013 TAX S.O.350 (E)In exercise of the powers conferred by sections 92CB and 92D read with section 295 of the Income-tax ... Read more","og_url":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/","og_site_name":"All About Finance","article_published_time":"2015-02-05T18:30:00+00:00","article_modified_time":"2015-12-29T11:16:27+00:00","author":"Taxclick Team","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Taxclick Team","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#article","isPartOf":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/"},"author":{"name":"Taxclick Team","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227"},"headline":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions","datePublished":"2015-02-05T18:30:00+00:00","dateModified":"2015-12-29T11:16:27+00:00","mainEntityOfPage":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/"},"wordCount":144,"commentCount":0,"publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"keywords":["rule"],"articleSection":["Income Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/","url":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/","name":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions - All About Finance","isPartOf":{"@id":"https:\/\/taxclick.org\/#website"},"datePublished":"2015-02-05T18:30:00+00:00","dateModified":"2015-12-29T11:16:27+00:00","breadcrumb":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-notified-safe-harbour-rules-for-specified-domestic-transactions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxclick.org\/"},{"@type":"ListItem","position":2,"name":"CBDT notified Safe Harbour Rules for Specified Domestic Transactions"}]},{"@type":"WebSite","@id":"https:\/\/taxclick.org\/#website","url":"https:\/\/taxclick.org\/","name":"All About Finance","description":"","publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxclick.org\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/taxclick.org\/#organization","name":"All About Finance","url":"https:\/\/taxclick.org\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/","url":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","contentUrl":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","width":235,"height":68,"caption":"All About Finance"},"image":{"@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227","name":"Taxclick Team","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","caption":"Taxclick Team"},"description":"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.","url":"https:\/\/taxclick.org\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Taxclick Team","author_link":"https:\/\/taxclick.org\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"[TO BE PUBLSIHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)]  GOVERNMENT OF INDIA  MINISTRY OF FINANCE  DEPARTMENT OF REVENUE  [CENTRAL BOARD OF DIRECT TAXES]  Notification  New Delhi, the 4thFebruary, 2015  INCOME \u2013 TAX S.O.350 (E)In exercise of the powers conferred by sections 92CB and 92D read with section 295 of the Income-tax…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=1455"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1455\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=1455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=1455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=1455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}