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2 2 Definitions - The Companies (Specification of definitions details) Rules, 2014 21/02/2026
241_Jurisdiction_of_income_tax_authorities 241. Jurisdiction of income-tax authorities. 21/02/2026
176_Special_measures_in_respect_of_transactions_with_persons_located_in_notified_jurisdictional_area 176. Special measures in respect of transactions with persons located in notified jurisdictional area. 21/02/2026
116_Treatment_of_accumulated_losses_and_unabsorbed_depreciation_in_amalgamation_or_demerger_etc 116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. 21/02/2026
118_Carry_forward_and_set_off_of_losses_and_unabsorbed_depreciation_in_business_reorganisation 118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks 21/02/2026
193_Tax_on_income_from_Global_Depository_Receipts_purchased_in_foreign_currency_or_capital_gains 193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. 21/02/2026
238_Control_of_income-tax_authorities. 238. Control of income-tax authorities. 21/02/2026
Chapter_18_Rule4 4 Application for removal of name of company 21/02/2026
124_Deduction_in_respect_of_employer_and_assesseecontribution_to_pension_scheme_of_Central 124. Deduction in respect of employer and assesseecontribution to pension scheme of Central Government. 21/02/2026
286_Time_limit_for_completion_of_assessment_reassessment_and_recomputation 286. Time limit for completion of assessment, reassessment and recomputation 21/02/2026
Chapter_11_Rule11 11 Cancellation or Surrender or Deactivation of DIN 21/02/2026
536_Repeal_and_savings 536. Repeal and savings 21/02/2026
159_Agreement_with_foreign_countries_or_specified_territories_and_adoption_by_Central_Government 159. Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief 20/02/2026
228_Relevant_shipping_income_and_exclusion_from_book_profit 228. Relevant shipping income and exclusion from book profit. 20/02/2026
381_Board_for_Advance_Rulings 381. Board for Advance Rulings. 20/02/2026
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