| 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 |
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| 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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