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January 2013

Notification no- 52/2012 [S.O.2805(E)] dated 29th November 2012, Income tax (Fifteenth Amendment) Rules, 2012 – Amendment in Rules 11U and 11UA

By Pinky Shah, Sonalee Godbole, Chartered Accountants
Reading Time 1 mins
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Rule 11UA is amended to interalia provide that the Discounted free cash flow method is recognised as one of the methods for valuation for the purpose of issue of shares The Capital Gains Account (First Amendment) Scheme, 2012 – Notification no. 44/2012 dated 25-10-2012

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