Rules made by the Central Board of Direct Taxes under section 533 of the Income-tax Act, 2025.

In force 01 Apr 2026 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 2026

What this Act covers

The Rules made under the Income-tax Act, 2025, in force from 1 April 2026. They replace the Income-tax Rules, 1962 for the new Act; both sets are current law, each for its own Act and its own years.

Rules

Type to filter. 332 rules.

1. 1
2. 2Definitions
3. 3Arrangements for declaration and payment of dividends within India
4. 4Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
5. 5Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
6. 6Method of determination of period of holding of capital assets in certain cases
7. 7Procedure for notification of zero coupon bond
8. 8Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
9. 9Determination of income in case of non-residents
10. 10Definition of terms for rules 11 and 12
11. 11Fair market value of assets in certain cases
12. 12Determination of income attributable to assets in India
13. 13Threshold for purposes of significant economic presence
14. 14Method for determining amount of expenditure in relation to income not includible in total income
15. 15Valuation of perquisites
16. 16Annual accretion referred to in section 17(1)(i)
17. 17Salary income for purposes of section 17(1)(c)(ii)
18. 18Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
19. 19Gross total income for purposes of section 17(3)(b)
20. 20Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
21. 21Unrealised rent
22. 22Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
23. 23Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
24. 24Notification of infrastructure facility for the purposes of section 32(e)
25. 25Depreciation
26. 26Cases 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 specified banking and online mode or through such other electronic mode as provided in rule 48
27. 27Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
28. 28Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
29. 29Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
30. 30Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
31. 31Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
32. 32Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
33. 33Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
34. 34Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
35. 35Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)
36. 36Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii)
37. 37Procedure for approval of agricultural extension project under section 47(1)(a)
38. 38Conditions for notification of agricultural extension projects under section 47(1)(a)
39. 39Procedure for approval of skill development projects under section 47(1)(b)
40. 40Conditions subject to which a skill development project is to be notified under section 47(1)(b)
41. 41Expenditure for obtaining right to use spectrum for telecommunication services
42. 42Special provision regarding interest on bad and doubtful debt of specified financial institution
43. 43Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
44. 44Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2]
45. 45Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
46. 46Maintenance of books of account under section 62
47. 47Report of audit of accounts to be furnished under section 63
48. 48Other electronic modes of payment
49. 49Computation of capital gains for purposes of section 67(5)
50. 50Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
51. 51Other conditions required to be fulfilled by the original fund
52. 52Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72
53. 53Computation of fair market value of capital assets for purposes of section 77
54. 54Form of report of an accountant in respect of slump sale
55. 55Conditions for reference to Valuation Officers under section 91(1)(b)
56. 56Meaning of expressions used in determination of fair market value
57. 57Determination of fair market value
58. 58Prescribed class of persons for the purpose of section 92(3)(i) and section 79
59. 59Computation of income chargeable to tax under section 92(2)(l)
60. 60Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
61. 61Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154
62. 62Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
63. 63Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
64. 64Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
65. 65Conditions for claim for deduction under section 134
66. 67Form of particulars to be furnished along with return of income for claiming deduction under section 144
67. 68Furnishing of report under section 146
68. 69Report of accountant to be furnished under section 147(4)(a)
69. 70Form of certificate to be furnished under section 151(5)
70. 71Prescribed authority and form of certificate to be furnished under section 152(5)
71. 72Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)
72. 73Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
73. 74Taxation of income from retirement benefit account maintained in a notified country
74. 75Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
75. 76Foreign tax credit
76. 77Meaning of expressions used in determination of arm's length price
77. 78Other method for determination of arm's length price
78. 79Determination of arm's length price under section 165
79. 80Most appropriate method
80. 81Determination of arm's length price in certain cases
81. 82Exercise of option for determination of arm's length price for multiple years in a singleproceeding
82. 83Time period for repatriation of excess money under section 170(2) and computation ofinterest income under section 170(4) pursuant to secondary adjustments
83. 84Information and documents to be kept and maintained under section 171(1)
84. 85Report from an accountant to be furnished under section 172
85. 86Definitions for safe harbour rules for international transactions
86. 87Eligible assessee for safe harbour rules for international transactions
87. 88Eligible international transactions for safe harbour
88. 89Safe harbour for eligible international transactions
89. 90Procedure relating to transactions other than provision of information technology services
90. 91Procedure relating to transactions of provision of information technology services
91. 92Safe harbour rules for international transactions not to apply in certain cases
92. 93Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted
93. 94Definitions for safe harbour rules for specified domestic transaction
94. 95Eligible assessee for safe harbour rules for specified domestic transactions
95. 96Eligible specified domestic transaction for safe harbour
96. 97Safe harbour for eligible specified domestic transaction
97. 98Procedure governing safe harbour rules for specified domestic transactions
98. 99Definitions for safe harbour rules for income attribution in case of income from business and profession
99. 100Safe harbour for income attribution in case of income from business and profession
100. 101Procedure governing safe harbour rules for income attribution in case of income from business and profession
101. 102Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
102. 103Meaning of expressions used in matters in respect of advance pricing agreement
103. 104Persons eligible to apply
104. 105Pre-filing consultation
105. 106Application for advance pricing agreement
106. 107Withdrawal of application for agreement
107. 108Preliminary processing of application
108. 109Procedure
109. 110Terms of the agreement
110. 111Roll back of Agreement
111. 112Amendments to application
112. 113Furnishing of annual compliance report
113. 114Compliance audit of agreement
114. 115Revision of an agreement
115. 116Cancellation of an agreement
116. 117Procedure for giving effect to rollback provision of an Agreement
117. 118Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
118. 119Renewing an agreement
119. 120Miscellaneous
120. 121Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement
121. 122Procedure to deal with requests for bilateral or multilateral advance pricing agreements
122. 123Maintenance and furnishing of information and document by constituent entity of an international group under section 171
123. 124Furnishing of report in respect of an international group under section 511
124. 125Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
125. 126Conditions and activities for finance company located in any International Financial Services Centre for section 177
126. 127Determination of consequences of impermissible avoidance arrangement
127. 128Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
128. 129Notice and Forms for reference under section 274
129. 130Time limits
130. 131Procedure before Approving Panel
131. 132Remuneration
132. 133Modes of payment for the purpose of section 187
133. 134Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]
134. 135Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
135. 136Exercise or withdrawal of option for new tax regime
136. 137Form of report for computation of book profit of companies
137. 138Form of report for computation of adjusted total income by certain persons other than a company
138. 139Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
139. 140Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
140. 141Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
141. 142Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
142. 143Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
143. 144Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
144. 145Statements under sections 221(4), 222(2), 223(5) and 224(9)
145. 146Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
146. 147Publication and circulation of order of Board under section 239(3)(a)
147. 148Search and Seizure under section 247
148. 149Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
149. 150Valuation under section 247(9)
150. 151Requisition of books of account, etc. under section 248
151. 152Release of remaining assets under section 250
152. 153Distraint and sale
153. 154Form of information under section 254(1)
154. 155Disclosure of information related to assessees under section 258(2)
155. 156Prescribed income-tax authority under section 259
156. 157Persons exempt from obtaining Permanent Account Number under section 262
157. 158Application for allotment of a Permanent Account Number
158. 159Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
159. 160Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
160. 161Transactions for purposes of section 262(9)(a)
161. 162When PAN becomes inoperative under section 262(6)
162. 163Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
163. 164Forms, eligibility, verification etc. in respect of return of income
164. 165Furnishing of updated return of income under section 263(6) read with [263(2)]
165. 166Conditions for treating a return as defective return under section 263(7)
166. 167Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
167. 168Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
168. 169Form of verification for furnishing information under section 268(1)(c)
169. 170Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
170. 171Forms for report of audit or inventory valuation under section 268(5)
171. 172Procedure for purposes of determining expenses for audit or inventory valuation
172. 173Jurisdiction of Valuation Officers as per section 2(110) read with section 269
173. 174Day and time for inspection by Valuation Officers, etc., as per section 269(3)
174. 175Prescribed authority for issue of notice under section 270(8)
175. 176Procedure for faceless assessment, reassessment or recomputation under section 273(1)
176. 177Modified return of income in respect of business reorganisation under section 314
177. 178Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
178. 179Notice of demand under section 289
179. 180Return of income in respect of block assessment under section 294(1)
180. 181Common application for registration of non-profit organisation or for approval for the purposes of deduction under sec-tion 133(1)(b)(ii)
181. 182Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
182. 183Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
183. 184Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
184. 185Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
185. 186Application under section 342(5) for change of purpose for which income has been accumulated or set apart
186. 187Books of account and other documents to be kept and maintained by a registered non-profit organisation
187. 188Report of audit in case of registered non-profit organisations under section 348
188. 189Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
189. 190Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
190. 191Mode of service of any order referred to in section 358(3)(b)
191. 192Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
192. 193Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
193. 194Declaration under section 375
194. 195Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
195. 196Constitution of Dispute Resolution Committee under section 379
196. 197Application for resolution of dispute before the Dispute Resolution Committee under section 379
197. 198Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
198. 199Definitions
199. 200Application for obtaining an advance ruling under section 383
200. 201Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
201. 202Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
202. 203Credit for tax deducted or collected at source
203. 204Furnishing of particulars for deduction of tax at source from income under head "Salaries"
204. 205Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries"
205. 206Rate of exchange for conversion into rupees of income expressed in foreign currency
206. 207Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
207. 208Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
208. 209Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
209. 210Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]
210. 211Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
211. 212Declaration by a buyer for no collection of tax at source under section 394(2)
212. 213Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
213. 214Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
214. 215Certificate of tax deducted or collected at source to be furnished under section 395(4)
215. 216Application for allotment of a tax deduction and collection account number
216. 217Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
217. 218Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
218. 219Statement of deduction or collection of tax at source under section 397(3)(b)
219. 220Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
220. 221Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
221. 222Notice of demand under section 289
222. 223Estimate of advance tax under section 407(8)
223. 224Form of statement under section 413 or section 414
224. 225
225. 226Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
226. 227Prescribed authority for tax clearance certificates under section 420
227. 228Forms and certificates for the purposes of section 420
228. 229Production of certificate under section 420
229. 230Refund claim under section 434
230. 231Form of application under section 440
231. 232Service of notice, summons, requisition, order and other communication under section 501
232. 233Authentication of notices and other documents
233. 234Furnishing of annual statement by a non-resident having liaison office in India
234. 235Information or documents to be furnished under section 506
235. 236Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
236. 237Furnishing of statement of financial transaction
237. 238Definitions
238. 239Information to be maintained and reported
239. 240Due diligence requirement
240. 241Definitions for purposes of rules 242, 243 and 244
241. 242Obligation for reporting transaction of crypto-asset under section 509
242. 243Reporting requirements for transaction of crypto-asset under section 509
243. 244Due diligence procedures under section 509
244. 245Annual Information Statement
245. 246Application for registration as valuer under section 514
246. 247Qualification of registered valuer for the purposes of section 514
247. 248Charging of fee and submission of valuation report under section 514
248. 249Removal from register of names of valuers and restoration
249. 250Definitions for the purposes of rules 251 to 268
250. 251Accountancy examinations recognised
251. 252Educational qualifications prescribed
252. 253Nature of business relationship
253. 254Appearance by Authorised Representative in certain cases
254. 255Register of income-tax practitioners
255. 256Application for registration
256. 257Certificate of registration
257. 258Cancellation of certificate
258. 259Cancellation of certificate obtained by misrepresentation
259. 260Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
260. 261Prescribed authority to order an inquiry
261. 262Charge-sheet
262. 263Inquiry Officer
263. 264Proceedings before Inquiry Officer
264. 265Order of the prescribed authority
265. 266Procedure if no Inquiry Officer appointed
266. 267Change of Inquiry Officer
267. 268Powers of prescribed authority and Inquiry Officer
268. 269Procedure to be followed in calculating interest under section 533(2)(u)
269. 270Determination of income, being partly from agricultural and partly from business
270. 271Income from manufacture of rubber, coffee and tea
271. 272Deduction in respect of expenditure on production of feature films
272. 273Deduction in respect of expenditure on acquisition of distribution rights of feature films
273. 274Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
274. 275Approval of the investment fund at its option for purposes of section 9(12)
275. 276Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
276. 277Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
277. 278Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
278. 279Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
279. 280Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
280. 281Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
281. 282Notification of pension fund and other conditions to be satisfied by the pension fund
282. 283Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
283. 284Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
284. 285Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
285. 286Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
286. 287Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
287. 288Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
288. 289Rules for functioning of an electoral trust
289. 290Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
290. 291Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
291. 292Investment of fund moneys
292. 293Nomination
293. 294Accounts
294. 295Assigning or creating a charge on beneficial interest in a recognized provident fund
295. 296Application for recognition
296. 297Order of recognition
297. 298Withdrawal of recognition
298. 299Exemption from tax when recognition withdrawn
299. 300Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
300. 301Definitions for purposes of rules 302 to 315
301. 302Conditions regarding trust and trustees
302. 303Investment of fund moneys
303. 304Admission of directors to a fund
304. 305Ordinary annual contributions
305. 306Initial contributions
306. 307Scheme of insurance or annuity
307. 308Commutation of annuity
308. 309Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
309. 310Penalty, where employee assigns or charges interest in fund
310. 311Arrangements on winding up, etc., of business
311. 312Arrangements for winding up, etc., of fund
312. 313Application of approval
313. 314Amendment of rules, etc., of fund
314. 315Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
315. 316Definitions for purposes of rules 317 to 329
316. 317Conditions regarding trust and trustees
317. 318Investment of fund moneys
318. 319Nomination
319. 320Admission of directors to a fund
320. 321Ordinary annual contributions
321. 322Initial contributions
322. 323Assigning or creating a charge on beneficial interest in a gratuity fund
323. 324Employer not to have interest in fund moneys
324. 325Arrangements for winding up, etc., of business
325. 326Arrangements for winding up of the fund
326. 327Application for approval
327. 328Amendment of rules, etc., of fund
328. 329Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
329. 330Limits of reserve for unexpired risks
330. 331Procedure for approval under paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
331. 332Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
332. 333Electronic payment of tax, interest, fee and penalty

Related Acts

• The Finance Act, 2026167 sections
• The Income-tax Act, 2025535 sections
• The Finance Act, 2025153 sections
• The Health Security Se National Security Cess Act, 202539 sections
• The Finance Act, 2024 (No. 2)174 sections
• The Finance Act, 2024 (No. 1)13 sections
• The Finance Act, 2023181 sections
• The Finance Act, 2022134 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 332 rules of this Act has its own page. This page is not a substitute for legal advice.