Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48

Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained

Computation of capital gains for the purposes of sub-section (1B) of section 45

Guidelines for notification of zero coupon bond

Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36

Method for determining amount of expenditure in relation to income not includible in total income

Royalties or copyright fees, etc., for literary or artistic work

Deduction in respect of expenditure on production of feature films

Deduction in respect of expenditure on acquisition of distribution rights of feature films

Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit

Determination of income in the case of non-residents