WebAug 16, 2024 · An exception to the general rule is when spousal travel is excludible from gross income as a working condition fringe benefit pursuant to IRC Section 132. The amount will qualify for exclusion as a working condition fringe benefit if: Such expense otherwise qualifies for deduction by the employee under IRC Section 162 (a); WebSep 30, 2024 · Section 132 of the Income Tax Act: Search and seizure. (1) Where the Principal Director General or Director General or Principal Director or Director or the …
Internal Revenue Service, Treasury §1.132–9 - GovInfo
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WebOct 30, 2024 · Rule 132, deals with the re-computation of income under sub-section 18 of section 155 of the Income Tax Act, 1961, in the Income Tax Rules, 1962. According to legal experts, the new... WebNov 6, 2024 · The re-computation of income under sub-Section 18 of Section 155 of the Income Tax Act, 1961, is addressed in Rule 132 of the Income Tax Rules, 1962, which was … WebSection 132A (1) of Income Tax Act Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to believe that— phoenix group financial calendar