Rules

Income Tax Rules, 1962
Income Declaration Scheme Rules, 2016
Income Tax (Appellate Tribunal) Rules, 1963
Income Tax (Certificate Proceedings) Rules, 1962
Income Tax (Dispute Resolution Panel) Rules, 2009
Income Tax Ombudsman Guidelines 2006
Income Tax Ombudsman Guidelines, 2010
Income Tax Settlement Commission (Procedure) Rules, 1997
Income Tax Welfare Fund Rules, 2007
Accounting Standards Notified under Section 145(2)
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
Authority for Advance Rulings (Procedure) Rules, 1996
Bank Term Deposit Scheme, 2006
Banking Cash Transaction Tax Rules, 2005
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Capital Gains Accounts Scheme, 1988
Commodities Transaction Tax Rules, 2013
Direct Tax Dispute Resolution Scheme Rules, 2016
Direct Tax Vivad se Vishwas Rules, 2020
Electoral Bond Scheme, 2018
Electoral Trusts Scheme, 2013
Electronic Filing of Return of Tax Collected at Source Scheme, 2005
Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003
Electronic Furnishing of Return of Income Scheme, 2007
Employees Stock Option Plan or Scheme
Equalisation Levy Rules, 2016
Equity Linked Saving Scheme
Equity Linked Savings Scheme, 2005
Furnishing of Return of Income on Internet Scheme, 2004
Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme
Industrial Park Scheme, 2008
Issue of Foreign Currency Convertible Bonds and Ordinary Shares Scheme, 1993
National Savings Certificates (IX-Issue) Rules, 2011
National Savings Certificates (VIII) Issue) Rules, 1989
National Savings Scheme Rules, 1987
National Savings Scheme Rules, 1992
Pradhan Mantri Garib Kalyan Deposit Scheme, 2016
Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
Prohibition of Benami Property Transactions Rules, 2016
Public Provident Fund Scheme, 1968
Rajiv Gandhi Equity Savings Scheme, 2012
Rajiv Gandhi Equity Savings Scheme, 2013
Scheme for Bulk Filing of Return by Salaried Employees, 2002
Scheme for Filing of Returns by Salaried Employees Through Employer, 2004
Scheme for Furnishing Paper Returns for Tax Collected at Source, 2005
Scheme for Furnishing Paper Returns of Tax Deducted at Source, 2005
Scheme to Develop, Operate & Maintain Special Economic Zones Under Section 80-IA
Securities Lending Scheme, 1997
Securities Transaction Tax Rules, 2004
Senior Citizens Savings Scheme Rules, 2004
Site Restoration Fund Scheme, 1999
Site Restoration Scheme, 1999
Sukanya Samriddhi Account Rules, 2016
Tax Return Preparer Scheme, 2006
Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016
Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2017
Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2020
Wealth Tax Rules, 1957
Wealth Tax Settlement Commission (Procedure) Rules, 1997
IRULE001Rule 1 - Short title and commencement
IRULE002Rule 2 - Definitions
IRULE003Rule 2A - Limits for the purposes of section 10(13A)
IRULE004Rule 2B - Conditions for the purpose of section 10(5)
IRULE005Rule 2BA - Guidelines for the purposes of section 10(10C)
IRULE006Rule 2BB - Prescribed allowances for the purposes of clause (14) of section 10
IRULE007Rule 2BBA - Circumstances and conditions for the purposes of clause (19) of section 10
IRULE008Rule 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
IRULE009Rule 2BC - Amount of annual receipts for the purposes of sub clauses (iiiad) and (iiiae) of clause (23C) of section 10
IRULE010Rule 2C - Application for the purpose of grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause (23C) of section 10





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