INCOME TAX RULES

INCOME TAX RULES

 

CHAPTER NO. CHAPTER HEADING
Rule - 1 PRELIMINARY
Rule - 2 Definitions
Rule - 2A Limits for the purposes of section 10
Rule - 2B Conditions for the purpose of section 10
Rule - 2BA Guidelines for the purposes of section 10
Rule - 2BB Prescribed allowances for the purposes of clause (14) of section 10
Rule - 2BBA Circumstances and conditions for the purposes of clause (19) of section 10
Rule - 2BBB Percentage of Government grant for considering university, hospital etc
Rule - 2BC Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
Rule - 2C Application for the purpose of grant of approval for the exemption under sub-clause
Rule - 2D Guidelines for approval under clause (23F) of section 10
Rule - 2DA Guidelines for approval under clause (23FA) of section 10
Rule - 2DB Other conditions to be satisfied by the pension fund
Rule - 2DC Guidelines for notification under clause (23FE) of section 10
Rule - 2E Guidelines for approval under clause (23G) of section 10
Rule - 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47)
Rule - 3 Valuation of perquisites
Rule - 4 Unrealised rent 
Rule - 5 Depreciation
Rule - 5A Form of report by an accountant for claiming deduction under section 32
Rule - 5AA Prescribed authority for investment allowance
Rule - 5AB Report of audit of accounts to be furnished under section 32AB 
Rule - 5AC Report of audit of accounts to be furnished under section 33AB
Rule - 5AD Report of audit of accounts to be furnished under section 33ABA
Rule - 5B Development rebate
Rule - 5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section
Rule - 5D Conditions subject to which approval is to be granted to a research association under clause (ii) or clause
Rule - 6 Prescribed authority for expenditure on scientific research
Rule - 6A Expenditure for obtaining right to use spectrum for telecommunication services
Rule - 6AA Prescribed activities for export markets development allowance
Rule - 6AAA Prescribed authority for the purposes of sections 35CC and 35CC
Rule - 6AAB Statement of expenditure for claiming deduction under section 35CC
Rule - 6AAC Prescribed authority for the purposes of section 35CCB
Rule - 6AAD Guidelines for approval of agricultural extension project under section 35CCC
Rule - 6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC
Rule - 6AAF Guidelines for approval of skill development project under section 35CCD
Rule - 6AAG Conditions subject to which a skill development project is to be notified under section 35CCD
Rule - 6AB Form of audit report for claiming deductions under sections 35D and 35E
Rule - 6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section
Rule - 6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule - 6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
Rule - 6ABBA Other electronic modes
Rule - 6AC Limits and conditions for allowance of expenditure in certain cases
Rule - 6B Expenditure on advertisement
Rule - 6C Expenditure on residential accommodation including guest houses 
Rule - 6D Expenditure in connection with travelling, etc
Rule - 6DD Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees
Rule - 6DDA Conditions that a stock exchange is required to fulfil to be notified as a recognised stock 
Rule - 6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule - 6DDC Conditions that a recognised association is required to fulfil to be notified as a recognised association
Rule - 6DDD Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
Rule - 6E Limits of reserve for unexpired risks
Rule - 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons
Rule - 6G Report of audit of accounts to be furnished under section 44AB
Rule - 6GA Form of report of audit to be furnished under sub-section (2) of section 44DA
Rule - 6H Form of report of an accountant under sub-section (3) of section 50B
Rule - 7 Income which is partially agricultural and partially from business
Rule - 7A Income from the manufacture of rubber
Rule - 7B Income from the manufacture of coffee
Rule - 8 Income from the manufacture of tea
Rule - 8A Conditions for the grant of development allowance
Rule - 8B Guidelines for notification of zero coupon bond
Rule - 8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) 
Rule - 8D Method for determining amount of expenditure in relation to income not includible in total income
Rule - 9 Royalties or copyright fees, etc., for literary or artistic work
Rule - 9A Deduction in respect of expenditure on production of feature films
Rule - 9B Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule - 9C Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance
Rule - 10 Determination of income in the case of non-residents
Rule - 10A Meaning of expressions used in computation of arm's length price
Rule - 10AB Other method of determination of arm's length 
Rule - 10B Determination of arm's length price under section 92C
Rule - 10C Most appropriate method
Rule - 10D Information and documents to be kept and maintained under section 92D 
Rule - 10DA Maintenance and furnishing of information and document by certain person under section 92D
Rule - 10DB Furnishing of Report in respect of an International Group
Rule - 10E Report from an accountant to be furnished under section 92E
Rule - 10F Meaning of expressions used in matters in respect of advance pricing agreement
Rule - 10G Persons eligible to apply
Rule - 10H Pre-filing consultation 
Rule - 10-I Application for advance pricing agreement
Rule - 10J Withdrawal of application for agreement 
Rule - 10K Preliminary processing of application
Rule - 10L Procedure
Rule - 10M Terms of the agreement
Rule - 10N Amendments to Application
Rule - 10O Furnishing of Annual Compliance Report
Rule - 10P Compliance Audit of the agreement
Rule - 10Q Revision of an agreement
Rule - 10R Cancellation of an agreement
Rule - 10S Renewing an agreement
Rule - 10T Miscellaneous 
Rule - 10TA Definitions
Rule - 10TB Eligible assessee
Rule - 10TC Eligible international transaction
Rule - 10TD Safe Harbour
Rule - 10TE  Procedure
Rule - 10TF Safe harbour rules not to apply in certain cases
Rule - 10TG Mutual Agreement Procedure not to apply
Rule - 10TH Safe Harbour Rules for Specified Domestic Transactions
Rule - 10U DA. Application of General Anti Avoidance Rule
Rule - 10UA Determination of consequences of impermissible avoidance arrangement
Rule - 10UB Notice, Forms for reference under section 144BA
Rule - 10UC Time limits
Rule - 10UD Reference to the Approving Panel
Rule - 10UE Procedure before the Approving Panel
Rule - 10V Guidelines for application of section 9A
Rule - 10VA Approval of the fund
Rule - 10VB Statement to be furnished by the fund
Rule - 11 Determination of income from transactions with non-residents
Rule - 11A Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained
Rule - 11B Conditions for allowance for deduction under section 80GG
Rule - 11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers
Rule - 11D Permanent physical disabilities for the purposes of deduction under section 80U
Rule - 11E Application for approval of agreement under section 80-O
Rule - 11EA Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5)
Rule - 11EE Form of statement to be furnished under section 115K 
Rule - 11F General
Rule - 11G Composition of the National Committee
Rule - 11H Headquarters and Secretariat
Rule - 11-I Functions
Rule - 11J Guidelines for approval of associations and institutions
Rule - 11K Guidelines for recommending projects or schemes
Rule - 11L Application for approval of an association or institution or for recommendation of a project or scheme
Rule - 11M Procedure before the National Committee
Rule - 11N Other provisions
Rule - 11O  Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
Rule - 11OA Guidelines for notification of affordable housing project as specified business under section 35AD
Rule - 11OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business
Rule - 11P Application for exercising or renewing the option for tonnage tax scheme
Rule - 11Q Computation of deemed tonnage
Rule - 11R Incidental activities for purposes of relevant shipping income 
Rule - 11S Computation of average of net tonnage for charter-in of tonnage
Rule - 11T Form of report of an accountant under clause (ii) of section 115VW
Rule - 11U Meaning of expressions used in determination of fair market value
Rule - 11UA Determination of fair market value
Rule - 11UAA Determination of Fair Market Value for share other than quoted share
Rule - 11UAB Determination of fair market value for inventory
Rule - 11UAC Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56
Rule - 11UAD Prescribed class of persons for the purpose of section 50CA
Rule - 11UB Fair market value of assets in certain cases
Rule - 12 Return of income and return of fringe benefits
Rule - 12A Preparation of return by authorised representative
Rule - 12B Statement under sub-section (3A) of section 115R
Rule - 12C Statement under sub-section (2) of section 115U
Rule - 12CA Statement under sub-section (4) of section 115UA 
Rule - 12CB Statement under sub-section (7) of section 115UB
Rule - 12CC Statement under sub-section (4) of section 115TCA
Rule - 12D Prescribed income-tax authority under section 133C
Rule - 12E Prescribed authority under sub-section (2) of section 143
Rule - 13 Application for extension of time for filing return of income
Rule - 14 Form of verification under section 142
Rule - 14A Form of audit report under section 142(2A)
Rule - 14B Guidelines for the purposes of determining expenses for audit
Rule - 15 Notice of demand for regular assessment, etc
Rule - 16 Declaration under section 158A
Rule - 16A Prescribed authority for approving any institution or body established for scientific research
Rule - 16B Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
Rule - 16C Requirements for approval of a fund under section 10(23AAA)
Rule - 16D Form of report for claiming deduction under section 10A
Rule - 16E Form of report for claiming deduction under section 10B
Rule - 16F Form of report for claiming deduction under section 10BA
Rule - 17 Exercise of option etc under section 11
Rule - 17A Application for registration of charitable or religious trusts, etc
Rule - 17B Audit report in the case of charitable or religious trusts, etc
Rule - 17C Forms or modes of investment or deposits by a charitable or religious trust or institution
Rule - 17D Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India
Rule - 18 Accommodation and amenities to be provided by hotels
Rule - 18A Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
Rule - 18AA Prescribed authority for approval of a hotel under section 80CC
Rule - 18AAA Prescribed authority for approval of a University or any educational institution of national eminence 
Rule - 18AAB Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development
Rule - 18B Form of audit report for claiming deduction under section 80HH
Rule - 18BBB Form of audit report for claiming deduction under section 80HHA
Rule - 18BBA Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD 
Rule - 18BBC Form of audit report for claiming deduction under section 80-I or 80-IA or [80-IB or section 80-IC
Rule - 18BBC Prescribed authority for approval of hotels located in certain areas
Rule - 18BBD Prescribed authority for approval of companies carrying on scientific and industrial research and development
Rule - 18C Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)
Rule - 18D Prescribed authority for approval of companies carrying on scientific research and development
Rule - 18DA Prescribed conditions for deduction under sub-section (8A) of section 80-IB
Rule - 18DB Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction
Rule - 18DC Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction
Rule - 18DD Form of report for claiming deduction under sub-section (11B) of section 80-IB
Rule - 18DE Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number
Rule - 19 Computation of capital employed in an industrial undertaking or a hotel
Rule - 19A Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes
Rule - 19AB  Form of report for claiming deduction under section 80JJAA
Rule - 19AC Form of certificate to be furnished under sub-section (3) of section 80QQB
Rule - 19AD Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished 
Rule - 20 Guidelines for approval [under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2)
Rule - 20A Guidelines for approval [under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88
Rule - 20AB Evidence of payment of security transaction tax for claiming deduction under section 88E
Rule - 21 Limits for life insurance premia in the case of authors, etc
Rule - 21A Relief when salary is paid in arrears or in advance, etc
Rule - 21AA Furnishing of particulars for claiming relief under section 89(1)
Rule - 21AB Certificate for claiming relief under an agreement referred to in sections 90 and 90A
Rule - 21AC Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
Rule - 21AD Exercise of option under sub-section (4) of section 115BA
Rule - 21AE Exercise of option under sub-section (5) of section 115BAA
Rule - 21AF Exercise of option under sub-section (7) of section 115BAB
Rule - 21AG Exercise of option under sub-section (5) of section 115BAC
Rule - 21B Relief when interest on securities is received in arrears
Rule - 22 Application for registration of a firm
Rule - 23 Intimation regarding subsequent changes in constitution, etc.
Rule - 24  
Rule - 25 Certificate of registration
Rule - 26 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
Rule - 26A Furnishing of particulars of income under the head "Salaries"
Rule - 26B Statement of particulars of income under heads of income other than "Salaries" for deduction of tax 
Rule - 26C Furnishing of evidence of claims by employee for deduction of tax under section 192.
Rule - 27 Prescribed arrangements for declaration and payment of dividends within India 
Rule - 28 Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
Rule - 28A Statement by shareholder claiming receipt of dividend without deduction of tax
Rule - 28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends
Rule - 28AB Certificate of no deduction of tax in case of certain entities
Rule - 29 Certificate of no deduction of tax or deduction at lower rates from dividends
Rule - 29A Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB
Rule - 29B Application for certificate authorising receipt of interest and other sums without deduction of tax
Rule - 29C Declaration by person claiming receipt of certain incomes without deduction of tax
Rule - 29D Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
Rule - 30 Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
Rule - 30A Credit for tax deducted at source to a person other than the shareholder in certain circumstances
Rule - 31 Certificate of tax deducted at source to be furnished under section 203
Rule - 31A Statement of deduction of tax under sub-section (3) of section 200
Rule - 31AA Statement of collection of tax under proviso to sub-section (3) of section 206C
Rule - 31AC Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
Rule - 31ACA Quarterly return under section 206A
Rule - 31ACB Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
Rule - 32 Monthly statement or certificate of deduction of tax from "Salaries"
Rule - 33  Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
Rule - 34 Return in lieu of monthly return under rule 32
Rule - 35 Annual return of salaries paid and tax deducted therefrom
Rule - 36 Prescribed persons for section 206
Rule - 36A Prescribed authority for purposes of section 206
Rule - 37 Prescribed returns regarding tax deducted at source under section 206
Rule - 37A Returns regarding tax deducted at source in the case of non-residents
Rule - 37AA Return of interest paid to residents without deduction of tax
Rule - 37B Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
Rule - 37BA Credit for tax deducted at source for the purposes of section 199
Rule - 37BB Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
Rule - 37BC Relaxation from deduction of tax at higher rate under section 206AA
Rule - 37C  
Rule - 37D Certificate of tax collected at source under section 206C(5)
Rule - 37E Prescribed returns regarding tax collected at source under section 206C(5A)
Rule - 37F Prescribed authority for purposes of section 206C(5A)
Rule - 37G Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
Rule - 37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
Rule - 37-I Credit for tax collected at source for the purposes of sub-section (4) of section 206C
Rule - 37J Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
Rule - 38 Notice of demand
Rule - 38A Statement of advance tax
Rule - 39  
Rule - 40 Estimate of advance tax
Rule - 40A Claim for credit
Rule - 40B Special provision for payment of tax by certain companies
Rule - 40C Valuation of specified security or sweat equity share being a share in the company
Rule - 40D Valuation of specified security not being an equity share in the company
Rule - 40E Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
Rule - 40F Part VIIC not to apply after a certain date
Rule - 41 Refund claim
Rule - 42 Prescribed authority for tax clearance certificates
Rule - 43 Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
Rule - 44  Production of certificate
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