Rules made by the Central Board of Revenue under section 295 of the Income-tax Act, 1961 and the Fourth Schedule to that Act.

Act S.O. 969 of 1962 Enacted 26 Mar 1962 In force 01 Apr 1962 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1962

What this Act covers

The Rules made under the Income-tax Act, 1961. They prescribe how the Act is worked: the valuation of perquisites, the computation of exempt allowances, the forms of return, the allotment of a permanent account number, and the rest of the machinery. They continue to govern assessment years up to the one preceding 1 April 2026, when the Income-tax Rules, 2026 took their place for the new Act.

Rules

Type to filter. 483 rules.

1. 1
2. 2Definitions
3. 2ALimits for the purposes of section 10(13A)
4. 2BConditions for the purpose of section 10(5)
5. 2BAGuidelines for the purposes of section 10(10C)
6. 2BBPrescribed allowances for the purposes of clause (14) of section 10
7. 2BBACircumstances and conditions for the purposes of clause (19) of section 10
8. 2BBB[Percentage of Government Grant for considering university, hospital, etc., as substantially financed by the Government for the purposes of clause (23C) of section 10
9. 2BCAmount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
10. 2C[Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of section 10
11. 2DGuidelines for approval under clause (23F) of section 10
12. 2DAGuidelines for approval under clause (23FA) of section 10
13. 2DAA[Conditions for the Venture Capital Fund for the clause (23FB) of section 10
14. 2DB[Other conditions to be satisfied by the pension fund
15. 2DCGuidelines for notification under clause (23FE) of section 10
16. 2DD[Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10
17. 2EGuidelines for approval under clause (23G) of section 10
18. 3Valuation of perquisites
19. 3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
20. 3B[Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act
21. 3C[Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act
22. 4Unrealised rent
23. 5Depreciation
24. 5AForm of report by an accountant for claiming deduction under section 32(1)(iia)
25. 5AAPrescribed authority for investment allowance
26. 5ABReport of audit of accounts to be furnished under section 32AB(5)
27. 5ACReport of audit of accounts to be furnished under section 33AB(2)
28. 5ADReport of audit of accounts to be furnished under section 33ABA(2)
29. 5BDevelopment rebate
30. 5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
31. 5CA[Intimation under fifth proviso to sub-section (1) of section 35
32. 5DConditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
33. 5EConditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
34. 5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
35. 5G[Option form for taxation of income from patent under section 115BBF
36. 6Prescribed authority for expenditure on scientific research
37. 6A[Expenditure for obtaining right to use spectrum for telecommunication services
38. 6AAPrescribed activities for export markets development allowance
39. 6AAAPrescribed authority for the purposes of sections 35CC and 35CCA
40. 6AABStatement of expenditure for claiming deduction under section 35CC
41. 6AACPrescribed authority for the purposes of section 35CCB
42. 6AAD[Guidelines for approval of agricultural extension project under section 35CCC
43. 6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC
44. 6AAFGuidelines for approval of skill development project under section 35CCD
45. 6AAGConditions subject to which a skill development project is to be notified under section 35CCD
46. 6AAHMeaning of expressions used in rule 6AAF and rule 6AAG
47. 6ABForm of audit report for claiming deductions under sections 35D and 35E
48. 6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
49. 6ABBForm of report for claiming deduction under clause (xi) of sub-section (1) of section 36
50. 6ACLimits and conditions for allowance of expenditure in certain cases
51. 6BExpenditure on advertisement
52. 6CExpenditure on residential accommodation including guest houses
53. 6DExpenditure in connection with travelling, etc
54. 6DD[Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as prescribed in rule 6ABBA.]
55. 6DDAConditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
56. 6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
57. 6DDCConditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
58. 6DDDNotification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
59. 6ELimits of reserve for unexpired risks
60. 6EASpecial provision regarding interest on bad and doubtful debts of financial institutions, banks, etc
61. 6EBCategories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
62. 6FBooks of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
63. 6GReport of audit of accounts to be furnished under section 44AB
64. 6GAForm of report of audit to be furnished under sub-section (2) of section 44DA
65. 6GBCCCB. - Special provisions for computing profits and gains of business of operation of cruise ships in case of non-residents. [Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC
66. 6HForm of report of an accountant under sub-section (3) of section 50B
67. 7Income which is partially agricultural and partially from business
68. 7AIncome from the manufacture of rubber
69. 7BIncome from the manufacture of coffee
70. 8Income from the manufacture of tea
71. 8AConditions for the grant of development allowance
72. 8AA[Method of determination of period of holding of capital assets in certain cases
73. 8AB[Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48
74. 8AC[Computation of short-term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
75. 8AD[Computation of capital gains for the purposes of sub-section (1B) of section 45
76. 8BGuidelines for notification of zero coupon bond
77. 8CComputation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
78. 8DMethod for determining amount of expenditure in relation to income not includible in total income
79. 9Royalties or copyright fees, etc., for literary or artistic work
80. 9ADeduction in respect of expenditure on production of feature films
81. 9BDeduction in respect of expenditure on acquisition of distribution rights of feature films
82. 9CConditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
83. 9D[Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
84. 10Determination of income in the case of non-residents
85. 10AMeaning of expressions used in computation of arm's length price
86. 10ABOther method of determination of arm's length price
87. 10BDetermination of arm's length price under section 92C
88. 10CMost appropriate method
89. 10CA[Computation of arm's length price in certain cases
90. 10CB[Computation of interest income pursuant to secondary adjustments
91. 10DInformation and documents to be kept and maintained under section 92D
92. 10DA[Maintenance and furnishing of information and document by certain person under section 92D.]
93. 10DBFurnishing of Report in respect of an International Group
94. 10EReport from an accountant to be furnished under section 92E
95. 10FMeaning of expressions used in matters in respect of advance pricing agreement
96. 10GPersons eligible to apply
97. 10HPre-filing consultation
98. 10JWithdrawal of application for agreement
99. 10KPreliminary processing of application
100. 10LProcedure
101. 10MTerms of the agreement
102. 10MA[Roll Back of the Agreement
103. 10NAmendments to Application
104. 10PCompliance Audit of the agreement
105. 10QRevision of an agreement
106. 10RCancellation of an agreement
107. 10RA[Procedure for giving effect to rollback provision of an Agreement
108. 10RB[Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
109. 10SRenewing an agreement
110. 10TMiscellaneous
111. 10TADefinitions
112. 10TBEligible assessee
113. 10TCEligible international transaction
114. 10TDSafe Harbour
115. 10TEProcedure
116. 10TFSafe harbour rules not to apply in certain cases
117. 10TGMutual Agreement Procedure not to apply
118. 10THDefinitions
119. 10THAEligible assessee
120. 10THBEligible specified domestic transaction
121. 10THCSafe Harbour
122. 10THDProcedure
123. 10TI[DCA. — Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head "Profits and gains of business or profession" Definitions
124. 10UChapter X-A not to apply in certain cases
125. 10UADetermination of consequences of impermissible avoidance arrangement
126. 10UBNotice, Forms for reference under section 144BA
127. 10UCTime limits
128. 10UDReference to the Approving Panel
129. 10UEProcedure before the Approving Panel
130. 10UFRemuneration
131. 10V[Guidelines for application of section 9A
132. 10VAApproval of the fund
133. 10VBStatement to be furnished by the fund
134. 11Determination of income from transactions with non-residents
135. 11AMedical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U
136. 11AA[Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G
137. 11BConditions for allowance for deduction under section 80GG
138. 11CPrescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
139. 11DPermanent physical disabilities for the purposes of deduction under section 80U
140. 11DDSpecified diseases and ailments for the purpose of deduction under section 80DDB
141. 11EApplication for approval of agreement under section 80-O
142. 11EAGuidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB
143. 11EEForm of statement to be furnished under section 115K
144. 11FGeneral
145. 11GComposition of the National Committee
146. 11HHeadquarters and Secretariat
147. 11JGuidelines for approval of associations and institutions
148. 11KGuidelines for recommending projects or schemes
149. 11LApplication for approval of an association or institution or for recommendation of a project or scheme by the National Committee
150. 11MProcedure before the National Committee
151. 11MAForm of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
152. 11MAAForm of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
153. 11NOther provisions
154. 11PApplication for exercising or renewing the option for tonnage tax scheme
155. 11QComputation of deemed tonnage
156. 11RIncidental activities for purposes of relevant shipping income
157. 11SComputation of average of net tonnage for charter-in of tonnage
158. 11TForm of report of an accountant under clause (ii) of section 115VW
159. 11UMeaning of expressions used in determination of fair market value
160. 11UADetermination of fair market value
161. 11UAA[Determination of Fair Market Value for share other than quoted share
162. 11UAB[Determination of fair market value for inventory
163. 11UAC[Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56
164. 11UAD[Prescribed class of persons for the purpose of section 50CA
165. 11UAE[Computation of fair market value of capital assets for the purposes of section 50B of the Income-tax Act
166. 11UBFair market value of assets in certain cases
167. 11UCDetermination of income attributable to assets in India
168. 11UD[Thresholds for the purposes of significant economic presence
169. 11UESpecified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9
170. 11UF[Manner of furnishing undertaking under rule 11UE
171. 12Return of income and return of fringe benefits
172. 12APreparation of return by authorised representative
173. 12AA[Prescribed person for the purposes of clause (c) and clause (cd) of section 140
174. 12AB[Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
175. 12AC[Updated return of income
176. 12AD[Return of income under section 170A
177. 12AE[Return of income under section 158BC
178. 12BStatement under sub-section (3A) of section 115R
179. 12BAStatement under sub-section (3) of section 115TA
180. 12CStatement under sub-section (2) of section 115U
181. 12CA[Statement under sub-section (4) of section 115UA
182. 12CB[Statement under sub-section (7) of section 115UB
183. 12CC[Statement under sub-section (4) of section 115TCA
184. 12D[Prescribed income-tax authority under section 133C
185. 12E[Prescribed authority under sub-section (2) of section 143
186. 12F[Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142
187. 13[Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
188. 13A[Valuation under sub-section (9D) of section 132
189. 14Form of verification under section 142
190. 14A[Forms for report of audit or inventory valuation under section 142(2A)
191. 14B[Guidelines for the purposes of determining expenses for audit or inventory valuation
192. 14C[Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
193. 15Notice of demand for regular assessment, etc
194. 16[Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
195. 16APrescribed authority for approving any institution or body established for scientific research
196. 16BPrescribed authority for the purposes of clauses (8A) and (8B) of section 10
197. 16CRequirements for approval of a fund under section 10(23AAA)
198. 16CC[Form of report of audit prescribed under tenth proviso to section 10(23C)
199. 16D[Form of report for claiming deduction under section 10AA
200. 16DD[Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
201. 16EForm of report for claiming deduction under section 10B
202. 16FForm of report for claiming deduction under section 10BA
203. 17[Exercise of option, etc., under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11
204. 17A[Application for registration of charitable or religious trusts, etc
205. 17AA[Books of account and other documents to be kept and maintained
206. 17B[Audit report in the case of charitable or religious trusts, etc
207. 17CForms or modes of investment or deposits by a charitable or religious trust or institution
208. 17CAFunctions of electoral trusts
209. 17CB[Method of valuation for the purposes of sub-section (2) of section 115TD
210. 17DPrescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
211. 18Accommodation and amenities to be provided by hotels
212. 18APrescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
213. 18AAPrescribed authority for approval of a hotel under section 80CC
214. 18AAAPrescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
215. 18AABPrescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
216. 18AB[Furnishing of statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35
217. 18BForm of audit report for claiming deduction under section 80HH
218. 18BBForm of audit report for claiming deduction under section 80HHA
219. 18BBAForm of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
220. 18BBBForm of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC
221. 18BBCPrescribed authority for approval of hotels located in certain areas
222. 18BBDPrescribed authority for approval of companies carrying on scientific and industrial research and development
223. 18BBEComputation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
224. 18CEligibility of Industrial Parks for benefits under section 80-IA(4)(iii)
225. 18DPrescribed authority for approval of companies carrying on scientific research and development
226. 18DAPrescribed conditions for deduction under sub-section (8A) of section 80-IB
227. 18DBPrescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB
228. 18DCPrescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
229. 18DDForm of report for claiming deduction under sub-section (11B) of section 80-IB
230. 18DDAForm of report for claiming deduction under sub-section (11C) of section 80-IB
231. 18DEPrescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
232. 19Computation of capital employed in an industrial undertaking or a hotel
233. 19AComputation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
234. 19AB[Form of report for claiming deduction under section 80JJAA
235. 19ACForm of certificate to be furnished under sub-section (3) of section 80QQB
236. 19ADPrescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB
237. 19AEForm of report of accountant to be furnished under sub-section (3) of section 80LA
238. 20Guidelines for approval under clause (xix) of sub-section (2) of section 80C orunder clause (xvi) of sub-section (2) of section 88
239. 20AGuidelines for approval under clause (xx) of sub-section (2) of section 80C or under clause (xvii) of sub-section (2) of section 88
240. 20ABEvidence of payment of security transaction tax for claiming deduction under section 88E
241. 21Limits for life insurance premia in the case of authors, etc
242. 21ARelief when salary is paid in arrears or in advance, etc
243. 21AAFurnishing of particulars for claiming relief under [section 89]
244. 21AAA[Taxation of income from retirement benefit account maintained in a notified country
245. 21ABCertificate for claiming relief under an agreement referred to in sections 90 and 90A
246. 21ACFurnishing of authorisation and maintenance of documents, etc., for the purposes of section 94A
247. 21ACA[Conditions and activities for the Finance Company located in any International Financial Services Centre for section 94B
248. 21AD[Exercise of option under sub-section (4) of section 115BA
249. 21AE[Exercise of option under sub-section (5) of section 115BAA
250. 21AFExercise of option under sub-section (7) of section 115BAB
251. 21AG[Exercise of option under sub-section (5) of section 115BAC
252. 21AGA[Exercise of option under sub-section (6) of section 115BAC
253. 21AHExercise of option under sub-section (5) of section 115BAD
254. 21AHA[Exercise of option under sub-section (5) of section 115BAE
255. 21AI[Computation of exempt income of specified fund for the purposes of clause (4D) of section 10
256. 21AIA[Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act
257. 21AJ[Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD
258. 21AJA[Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act
259. 21AL[Other conditions required to be fulfilled by the original fund
260. 21BRelief when interest on securities is received in arrears
261. 22Application for registration of a firm
262. 23Intimation regarding subsequent changes in constitution, etc
263. 24Declaration for continuation of registration
264. 24ACommunication regarding partner who is a benamidar
265. 25Certificate of registration
266. 26[Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
267. 26AFurnishing of particulars of income under the head "Salaries"
268. 26B[Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source
269. 26CFurnishing of evidence of claims by employee for deduction of tax under section 192
270. 26D[Furnishing of declaration and evidence of claims by specified senior citizen under section 194P
271. 27Prescribed arrangements for declaration and payment of dividends within India
272. 28[Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
273. 28AStatement by shareholder claiming receipt of dividend without deduction of tax
274. 28AACertificate for deduction at lower rates or no deduction of tax from income other than dividends
275. 28ABCertificate of no deduction of tax in case of certain entities
276. 29Certificate of no deduction of tax or deduction at lower rates from dividends
277. 29AForm of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub- section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB
278. 29AAForm of certificate to be filed with the return of income for claiming deduction under section 80-O
279. 29BApplication for certificate authorising receipt of interest and other sums without deduction of tax
280. 29BA[Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients
281. 29C[Declaration by person claiming receipt of certain incomes without deduction of tax
282. 29DForm of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
283. 30Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
284. 30ACredit for tax deducted at source to a person other than the shareholder in certain circumstances
285. 31Certificate of tax deducted at source to be furnished under section 203
286. 31AStatement of deduction of tax under sub-section (3) of section 200
287. 31AAStatement of collection of tax under proviso to sub-section (3) of section 206C
288. 31ACMaintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
289. 31ACAQuarterly return under section 206A
290. 31ACBForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
291. 32Monthly statement or certificate of deduction of tax from "Salaries"
292. 33Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
293. 34Return in lieu of monthly return under rule 32
294. 35Annual return of salaries paid and tax deducted therefrom
295. 36Prescribed persons for section 206
296. 36APrescribed authority for purposes of section 206
297. 37Prescribed returns regarding tax deducted at source under section 206
298. 37AReturns regarding tax deducted at source in the case of non-residents
299. 37AAReturn of interest paid to residents without deduction of tax
300. 37BReturns regarding tax deducted at source on computer media under sub-section (2) of section 206
301. 37BACredit for tax deducted at source for the purposes of section 199
302. 37BB[Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
303. 37BC[Relaxation from deduction of tax at higher rate under section 206AA
304. 37CDeclaration by a buyer for no collection of tax at source under section 206C(1A)
305. 37CATime and mode of payment to Government account of tax collected at source under section 206C
306. 37CB[Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
307. 37DCertificate of tax collected at source under section 206C(5)
308. 37EPrescribed returns regarding tax collected at source under section 206C(5A)
309. 37EAReturns regarding tax collected at source on computer media under sub-section (5B) of section 206C
310. 37FPrescribed authority for purposes of section 206C(5A)
311. 37G[Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
312. 37JForm for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
313. 38Notice of demand
314. 38AStatement of advance tax
315. 39Estimate of advance tax
316. 40Waiver of interest
317. 40AClaim for credit
318. 40BSpecial provision for payment of tax by certain companies
319. 40BASpecial provisions for payment of tax by certain persons other than a company
320. 40BBAmount received by the company in respect of issue of share
321. 40CValuation of specified security or sweat equity share being a share in the company
322. 40DValuation of specified security not being an equity share in the company
323. 40EPrescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
324. 40FPart VIIC not to apply after a certain date
325. 40G[Refund claim under section 239A
326. 41Refund claim
327. 42Prescribed authority for tax clearance certificates
328. 43Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
329. 44Production of certificate
330. 44AApplication for tax clearance certificate for registration of documents in certain cases
331. 44BGrant of tax clearance certificate or refusal
332. 44CForm of application for settlement of case and intimation to the Assessing Officer
333. 44CADisclosure of information in the application for settlement of cases
334. 44DFee for furnishing copy of report
335. 44DA[Exercise of option under sub-section (1) of section 245M and intimation thereof
336. 44DAAConstitution of Dispute Resolution Committee
337. 44DABApplication for resolution of dispute before the Dispute Resolution Committee
338. 44DACPower to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act
339. 44DADDefinitions
340. 44FCertification of copies of the advance rulings pronounced by the [Board]
341. 44FA[Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W
342. 44G[Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement
343. 44GAProcedure to deal with requests for bilateral or multilateral advance pricing agreements
344. 45[Form of appeal to [Joint Commissioner (Appeals) or Commissioner (Appeals)]
345. 46Mode of service
346. 46AProduction of additional evidence before the [Joint Commissioner] (Appeals) and Commissioner (Appeals)
347. 47Form of appeal and memorandum of cross-objections to Appellate Tribunal
348. 48Form of application for reference to High Court
349. 48ANotice of demand
350. 48BEstimate of advance deposit
351. 48CEstimate of annuity deposit for the assessment year 1964-65
352. 48DJurisdiction of competent authorities
353. 48DDStatement to be registered with the competent authority under section 269AB
354. 48EManner of publication of notice for acquisition
355. 48FForm of appeal to the Appellate Tribunal
356. 48GStatement to be furnished in respect of transfers of immovable property
357. 48HForm of fortnightly return to be forwarded by registering officer to the competent authority
358. 48JJurisdiction of appropriate authority
359. 48KValue of immovable property
360. 48LStatement to be furnished under section 269UC(3)
361. 49Definitions
362. 50Accountancy examinations recognised
363. 51Educational qualifications prescribed
364. 51A[Nature of business relationship
365. 51B[Appearance by Authorised Representative in certain cases
366. 52Prescribed authority for section 288(5)(b)
367. 53Register of income-tax practitioners
368. 54Application for registration
369. 55Certificate of registration
370. 56Cancellation of certificate
371. 57Cancellation of certificate obtained by misrepresentation
372. 58Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
373. 59Prescribed authority to order an inquiry
374. 60Charge-sheet
375. 61Inquiry Officer
376. 62Proceedings before Inquiry Officer
377. 63Order of the prescribed authority
378. 64Procedure if no Inquiry Officer appointed
379. 65Change of Inquiry Officer
380. 66Powers of prescribed authority and Inquiry Officer
381. 67Investment of fund moneys
382. 67ANomination
383. 68Circumstances in which withdrawals may be permitted
384. 69Conditions for withdrawal for various purposes
385. 70Second withdrawal
386. 71Repayment of amounts withdrawn
387. 71ACertain rules not to apply
388. 72Amount withdrawn but not repaid may be deemed as income
389. 73Withdrawal within twelve months before retirement
390. 74Accounts
391. 75Limits for contributions
392. 76Penalty for assigning or creating a charge on beneficial interest
393. 77Application for recognition
394. 78Order of recognition
395. 79Withdrawal of recognition
396. 80Exemption from tax when recognition withdrawn
397. 81Appeal
398. 82Definitions
399. 83Establishment of fund and trust
400. 84Conditions regarding trustees
401. 85Investment of fund moneys
402. 86Admission of directors to a fund
403. 87Ordinary annual contributions
404. 88Initial contributions
405. 89Scheme of insurance or annuity
406. 90Commutation of annuity
407. 91Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
408. 92Penalty if employee assigns or charges interest in fund
409. 93Arrangements on winding up, etc., of business
410. 94Arrangements for winding up, etc., of fund
411. 95Application for approval
412. 96Amendment of rules, etc., of fund
413. 97Appeal
414. 98Definitions
415. 99Establishment of fund and trust
416. 100Conditions regarding trustees
417. 101Investment of fund moneys
418. 101ANomination
419. 102Admission of directors to a fund
420. 103Ordinary annual contributions
421. 104Initial contributions
422. 105Penalty if employee assigns or charges interest in fund
423. 106Employer not to have interest in fund moneys
424. 107Arrangements for winding up, etc., of business
425. 108Arrangements for winding up of the fund
426. 109Application for approval
427. 110Amendment of rules, etc., of fund
428. 111Appeal
429. 111AApplication for reduction of the amount of minimum distribution by a company
430. 111AAConditions for reference to Valuation Officers
431. 111ABForm of report of valuation by registered valuer
432. 111BPublication and circulation of Board's order
433. 112Search and seizure
434. 112AInquiry under section 132
435. 112BRelease of articles under section 132(5)
436. 112CRelease of remaining assets
437. 112DRequisition of books of account, etc
438. 112EForm of information under section 133B(1)
439. 112FClass or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year
440. 113Disclosure of information respecting assessees
441. 114Application for allotment of a permanent account number
442. 114AApplication for allotment of a tax deduction and collection account number
443. 114AAApplication for allotment of a tax collection account number
444. 114AAA[Manner of making permanent account number inoperative
445. 114AAB[Class or classes of person to whom provisions of section 139A shall not apply
446. 114B[Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A
447. 114BA[Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
448. 114BB[Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section
449. 114CVerification of Permanent Account Number in transactions specified in rule 114B
450. 114DTime and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
451. 114DA[Furnishing of Annual Statement by a non-resident having Liaison Office in India
452. 114DB[Information or documents to be furnished under section 285A
453. 114E[Furnishing of statement of financial transaction
454. 114F[Definitions
455. 114GInformation to be maintained and reported
456. 114HDue diligence requirement
457. 115Rate of exchange for conversion into rupees of income expressed in foreign currency
458. 115ARate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961
459. 116Return of interest paid
460. 117Return of dividends paid
461. 117AReduction or waiver of interest payable under section 139
462. 117BForm of statement under section 222 or section 223
463. 117CTax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
464. 118Levy of interest under section 220(2) where a recovery certificate is not issued
465. 119Levy of interest under section 220(2) in a case where a recovery certificate is issued
466. 119AProcedure to be followed in calculating interest
467. 119AAModes of payment for the purpose of section 269SU
468. 120Form for furnishing particulars by contractor
469. 121Procedure for imposition of fine
470. 121A[Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
471. 122Notice in respect of properties held benami
472. 123Application for obtaining certified copies of certain notices
473. 124Fees for obtaining certified copy of notice
474. 125Electronic payment of tax
475. 126[Computation of period of stay in India in certain cases
476. 127[Service of notice, summons, requisition, order and other communication
477. 127A[Authentication of notices and other documents
478. 128[Foreign Tax Credit
479. 129[Form of application under section 270AA
480. 130[Omission of certain rules and Forms and savings
481. 131[Electronic furnishing of Forms, Returns, Statements, Reports, orders etc
482. 132[Application for recomputation of income under sub-section (18) of section 155
483. 134[Application under sub-section (20) of section 155 regarding credit of tax deduction at source

Related Acts

• The Customs Act, 1962285 sections
• The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 196237 sections
• The Finance Act, 196216 sections
• The State-Associated Banks (Miscellaneous Provisions) Act, 19626 sections
• The Income-tax Act, 1961821 sections
• The Marine Insurance Act, 196392 sections
• The Deposit Insurance and Credit Guarantee Corporation Act, 196163 sections
• The Finance Act, 196322 sections

Provenance. Parsed from the consolidated PDF the Income Tax Department publishes on incometaxindia.gov.in. That document is typeset, not scanned, so the text here is the Department's own characters and not a reading of an image. India Code carries no copy of these Rules.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 483 rules of this Act has its own page. This page is not a substitute for legal advice.