LIBRARY OF 55+ RULES

1 Income Tax Rules, 1962
2 Income Tax (Dispute Resolution Panel) Rules, 2009
3 Income Tax Settlement Commission (Procedure) Rules, 1997
4 Income Tax Welfare Fund Rules, 2007
5 The Income Declaration Scheme Rules, 2016
6 The Income Tax (Appellate Tribunal) Rules, 1963
7 The Income Tax (Certificate Proceedings) Rules, 1962
8 The Income Tax Ombudsman Guidelines, 2010
9 Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
10 Authority for Advance Rulings (Procedure) Rules, 1996
11 Bank Term Deposit Scheme, 2006
12 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
13 Capital Gains Accounts Scheme, 1988
14 Centralised Communication Scheme, 2018
15 Centralised Verification Scheme, 2019
16 Commodities Transaction Tax Rules, 2013
17 Deduction in Respect of Investment Made Under an Equity Savings Scheme--Rajiv Gandhi Equity Savings Scheme, 2012
18 Direct Tax Vivad se Vishwas Rules, 2020
19 Electoral Trusts Scheme, 2013
20 Employees Stock Option Plan or Scheme
21 Equalisation Levy Rules, 2016
22 Equity Linked Savings Scheme, 2005
23 Faceless Appeal Scheme, 2020
24 Faceless Assessment Scheme, 2019
25 Faceless Penalty Scheme, 2021
26 Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income Tax Act
27 Industrial Park Scheme, 2008
28 Issue of Foreign Currency Convertible Bonds and Ordinary (Through Depositary Receipt Mechanism) Scheme, 1993
29 Kisan Vikas Patra Scheme, 2019
30 National Savings (Monthly Income Account) Scheme, 2019
31 National Savings Certificates (VIII Issue) Scheme, 2019
32 National Savings Recurring Deposit Scheme, 2019
33 National Savings Time Deposit Scheme, 2019
34 Post Office Savings Account Scheme, 2019
35 Pradhan Mantri Garib Kalyan Deposit Scheme, 2016
36 Prohibition of Benami Property Transactions Rules, 2016
37 Public Provident Fund Scheme, 2019
38 Scheme to Develop, Operate & Maintain Special Economic Zones Under Section 80-IA of the Income Tax Act read with Rule 18C(2) of Income Tax Rules
39 Securities Lending Scheme, 1997
40 Securities Transaction Tax Rules, 2004
41 Senior Citizens Savings Scheme, 2019
42 Site Restoration Fund Scheme, 1999
43 Sukanya Samriddhi Account Scheme, 2019
44 Tax Return Preparer Scheme, 2006
45 The Direct Tax Dispute Resolution Scheme Rules, 2016
46 Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2020
47 Domiciliary Hospitalisation
48 Electronic Filing of Returns of Tax Collected at Source Scheme, 2005
49 Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003
50 Electronic Furnishing of Return of Income Scheme, 2004
51 Condonation of Delay in Filing Refund Claim and Claim of Carry Forward of Losses
52 Industrial Parks in India
53 Issue of Foreign Currency Exchangeable Bonds Scheme, 2008
54 National Savings Certificates (VIII Issue) Rules, 1989
55 Reverse Mortgage Scheme, 2008
56 Senior Citizens Savings Scheme Rules, 2004
57 Software Technology Parks Scheme
58 Deduction in Respect of Investment Made under an Equity Savings Scheme—Rajiv Gandhi Equity Savings Scheme, 2013
59 PM CARES for Children Scheme, 2021
Income Tax Rules, 1962
505 Result found.
ITRULE_00001Rule 1 - Short title and commencement.
ITRULE_00002Rule 2 - Definitions.
ITRULE_00003Rule 2A - Limits for the purposes of section 10(13A).
ITRULE_00004Rule 2B - Conditions for the purpose of section 10(5).
ITRULE_00005Rule 2BA - Guidelines for the purposes of section 10(10C).
ITRULE_00006Rule 2BB - Prescribed allowances for the purposes of clause (14) of section 10.
ITRULE_00007Rule 2BBA - Circumstances and conditions for the purposes of clause (19) of section 10.
ITRULE_00008Rule 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.
ITRULE_00009Rule 2BC - Amount of annual receipts for the purposes of sub clauses (iiiad) and (iiiae) of clause (23C) of section 10.
ITRULE_00010Rule 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.
ITRULE_00011Rule 2D - Guidelines for approval under clause (23F) of section 10.
ITRULE_00012Rule 2DA - Guidelines for approval under clause (23FA) of section 10.
ITRULE_00013Rule 2DB - Other conditions to be satisfied by the pension fund.
ITRULE_00014Rule 2DC - Guidelines for notification under clause (23FE) of section 10.
ITRULE_00015Rule 2DCA - Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act
ITRULE_00016Rule 2DD - Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10.
ITRULE_00017Rule 2E - Guidelines for approval under clause (23G) of section 10.
ITRULE_00018Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
ITRULE_00019Rule 3 - Valuation of perquisites.
ITRULE_00020Rule 3A - Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner.
ITRULE_00021Rule 3B - Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act.
ITRULE_00022Rule 4 - Unrealised rent.
ITRULE_00023Rule 5 - Depreciation.
ITRULE_00024Rule 5A - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021
ITRULE_00025Rule 5AA - Prescribed authority for investment allowance.
ITRULE_00026Rule 5AB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021
ITRULE_00027Rule 5AC - Report of audit of accounts to be furnished under section 33AB(2).
ITRULE_00028Rule 5AD - Report of audit of accounts to be furnished under section 33ABA(2).
ITRULE_00029Rule 5B - Development rebate.
ITRULE_00030Rule 5C - Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35.
ITRULE_00031Rule 5CA - Intimation under Fifth Proviso to sub-section (1) of section 35.
ITRULE_00032Rule 5D - Conditions 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.
ITRULE_00033Rule 5E - Conditions 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.
ITRULE_00034Rule 5F - Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.
ITRULE_00035Rule 5G - Option form for taxation of income from patent under section 115BBF.
ITRULE_00036Rule 6 - Prescribed authority for expenditure on scientific research.
ITRULE_00037Rule 6A - Expenditure for obtaining right to use spectrum for telecommunication services.
ITRULE_00038Rule 6A - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999
ITRULE_00039Rule 6AA - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999
ITRULE_00040Rule 6AAA - Prescribed authority for the purposes of sections 35CC and 35CCA.
ITRULE_00041Rule 6AAB - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999
ITRULE_00042Rule 6AAC - Prescribed authority for the purposes of section 35CCB.
ITRULE_00043Rule 6AAD - Guidelines for approval of agricultural extension project under section 35CCC.
ITRULE_00044Rule 6AAE - Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
ITRULE_00045Rule 6AAF - Guidelines for approval of skill development project under section 35CCD.
ITRULE_00046Rule 6AAG - Conditions subject to which a skill development project is to be notified under section 35CCD.
ITRULE_00047Rule 6AAH - Meaning of expressions used in rule 6AAF and rule 6AAG.
ITRULE_00048Rule 6AB - Form of audit report for claiming deductions under sections 35D and 35E.
ITRULE_00049Rule 6ABA - Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36.
ITRULE_00050Rule 6ABAA - Conditions to be fulfilled for being notified as public facility for the purpose of section 36(1)(viii).
ITRULE_00051Rule 6ABB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021
ITRULE_00052Rule 6ABBA - Other electronic modes.
ITRULE_00052ARule 6ABBB - Form of statement to be furnished regarding preliminary expenses incurred under section 35D
ITRULE_00053Rule 6AC - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1997
ITRULE_00054Rule 6B - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00055Rule 6C - Omitted vide Income-tax (Amendment) Rules, 1973, effective from 1-4-1973
ITRULE_00056Rule 6D - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00057Rule 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
ITRULE_00058Rule 6DDA - Conditions 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.
ITRULE_00059Rule 6DDB - Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43.
ITRULE_00060Rule 6DDC - Conditions 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.
ITRULE_00061Rule 6DDD - Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
ITRULE_00062Rule 6E - Limits of reserve for unexpired risks.
ITRULE_00063Rule 6EA - Provisions relating to interest on bad and doubtful debts of financial institutions, banks, etc. * * *.
ITRULE_00064Rule 6EB - Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D.
ITRULE_00065Rule 6F - Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions.
ITRULE_00066Rule 6G - Report of audit of accounts to be furnished under section 44AB.
ITRULE_00067Rule 6GA - Form of report of audit to be furnished under sub-section (2) of section 44DA.
ITRULE_00068Rule 6H - Form of report of an accountant under sub section (3) of section 50B.
ITRULE_00069Rule 7 - Income which is partially agricultural and partially from business.
ITRULE_00070Rule 7A - Income from the manufacture of rubber.
ITRULE_00071Rule 7B - Income from the manufacture of coffee.
ITRULE_00072Rule 8 - Income from the manufacture of tea.
ITRULE_00073Rule 8A - Conditions for the grant of development allowance.
ITRULE_00074Rule 8AA - Method of determination of period of holding of capital assets in certain cases.
ITRULE_00075Rule 8AB - Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48.
ITRULE_00076Rule 8AC - Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained.
ITRULE_00077Rule 8AD - Computation of capital gains for the purposes of sub-section (1B) of section 45.
ITRULE_00078Rule 8B - Guidelines for notification of zero coupon bond.
ITRULE_00079Rule 8C - Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36.
ITRULE_00080Rule 8D - Method for determining amount of expenditure in relation to income not includible in total income.
ITRULE_00081Rule 9 - Royalties or copyright fees, etc., for literary or artistic work.
ITRULE_00082Rule 9A - Deduction in respect of expenditure on production of feature films.
ITRULE_00083Rule 9B - Deduction in respect of expenditure on acquisition of distribution rights of feature films.
ITRULE_00084Rule 9C - Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
ITRULE_00085Rule 9D - Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.
ITRULE_00086Rule 10 - Determination of income in the case of non-residents.
ITRULE_00087Rule 10A - Meaning of expressions used in computation of arm’s length price.
ITRULE_00088Rule 10AB - Other method of determination of arm's length price.
ITRULE_00089Rule 10B - Determination of arm’s length price under section 92C.
ITRULE_00090Rule 10C - Most appropriate method.
ITRULE_00091Rule 10CA - Computation of arm’s length price in certain cases.
ITRULE_00092Rule 10CB - Computation of interest income pursuant to secondary adjustments.
ITRULE_00093Rule 10D - Information and documents to be kept and maintained under section 92D.
ITRULE_00094Rule 10DA - Maintenance and furnishing of information and document by certain person under section 92D.
ITRULE_00095Rule 10DB - Furnishing of Report in respect of an International Group.
ITRULE_00096Rule 10E - Report from an accountant to be furnished under section 92E.
ITRULE_00097Rule 10F - Meaning of expressions used in matters in respect of advance pricing agreement.
ITRULE_00098Rule 10G - Persons eligible to apply.
ITRULE_00099Rule 10H - Pre-filing Consultation.
ITRULE_00100Rule 10-I - Application for advance pricing agreement.
ITRULE_00101Rule 10J - Withdrawal of application for agreement.
ITRULE_00102Rule 10K - Preliminary processing of application.
ITRULE_00103Rule 10L - Procedure.
ITRULE_00104Rule 10M - Terms of the agreement.
ITRULE_00105Rule 10MA - Roll Back of the Agreement.
ITRULE_00106Rule 10N - Amendments to Application.
ITRULE_00107Rule 10-O - Furnishing of Annual Compliance Report.
ITRULE_00108Rule 10P - Compliance Audit of the agreement.
ITRULE_00109Rule 10Q - Revision of an agreement.
ITRULE_00110Rule 10R - Cancellation of an agreement.
ITRULE_00111Rule 10RA - Procedure for giving effect to rollback provision of an Agreement.
ITRULE_00112Rule 10RB - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB.
ITRULE_00113Rule 10S - Renewing an agreement.
ITRULE_00114Rule 10T - Miscellaneous.
ITRULE_00115Rule 10TA - Definitions.
ITRULE_00116Rule 10TB - Eligible assessee.
ITRULE_00117Rule 10TC - Eligible international transaction.
ITRULE_00118Rule 10TD - Safe Harbour.
ITRULE_00119Rule 10TE - Procedure.
ITRULE_00120Rule 10TF - Safe harbour rules not to apply in certain cases.
ITRULE_00121Rule 10TG - Mutual Agreement Procedure not to apply.
ITRULE_00122Rule 10TH - Definitions.
ITRULE_00123Rule 10THA - Eligible assessee.
ITRULE_00124Rule 10THB - Eligible specified domestic transaction.
ITRULE_00125Rule 10THC - Safe Harbour.
ITRULE_00126Rule 10THD - Procedure.
ITRULE_00127Rule 10U - Chapter X-A not to apply in certain cases.
ITRULE_00128Rule 10UA - Determination of consequences of impermissible avoidance arrangement.
ITRULE_00129Rule 10UB - Notice, Forms for reference under section 144BA.
ITRULE_00130Rule 10UC - Time limits.
ITRULE_00131Rule 10UD - Reference to the Approving Panel.
ITRULE_00132Rule 10UE - Procedure before the Approving Panel.
ITRULE_00133Rule 10UF - Remuneration.
ITRULE_00134Rule 10V - Guidelines for application of section 9A.
ITRULE_00135Rule 10VA - Approval of the fund.
ITRULE_00136Rule 10VB - Statement to be furnished by the fund.
ITRULE_00137Rule 11 - Omitted vide Income-tax (Twenty-first Amendment) Rules, 2001, effective from 21-8-2001
ITRULE_00138Rule 11A - Medical 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.
ITRULE_00139Rule 11AA - Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G.
ITRULE_00140Rule 11B - Condition for allowance of deduction under section 80GG.
ITRULE_00141Rule 11C - Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA.
ITRULE_00142Rule 11D - Omitted vide Income-tax (Twentieth Amendment) Rules, 2003, effective from 1-4-2003
ITRULE_00143Rule 11DD - Specified diseases and ailments for the purposes of deduction under section 80DDB.
ITRULE_00144Rule 11E - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00145Rule 11EA - Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB.
ITRULE_00146Rule 11EE - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00147Rule 11F - General.
ITRULE_00148Rule 11G - Composition of the National Committee.
ITRULE_00149Rule 11H - Headquarters and Secretariat.
ITRULE_00150Rule 11-I - Functions.
ITRULE_00151Rule 11J - Guidelines for approval of associations and institutions.
ITRULE_00152Rule 11K - Guidelines for recommending projects or schemes.
ITRULE_00153Rule 11L - Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee.
ITRULE_00154Rule 11M - Procedure before the National Committee.
ITRULE_00155Rule 11MA - Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC.
ITRULE_00156Rule 11MAA - Form 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.
ITRULE_00157Rule 11N - Other provisions.
ITRULE_00158Rule 11-O - Certificate of payment of expenditure in respect of eligible projects or schemes notified under section 35AC.
ITRULE_00159Rule 11-OA - Guidelines for notification of affordable housing project as specified business under section 35AD.
ITRULE_00160Rule 11-OB - Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.
ITRULE_00161Rule 11P - Application for exercising or renewing the option for tonnage tax scheme.
ITRULE_00162Rule 11Q - Computation of deemed tonnage.
ITRULE_00163Rule 11R - Incidental activities for purposes of relevant shipping income.
ITRULE_00164Rule 11S - Computation of average of net tonnage for charter-in of tonnage.
ITRULE_00165Rule 11T - Form of report of an accountant under clause (ii) of section 115VW.
ITRULE_00166Rule 11U - Meaning of expressions used in determination of fair market value.
ITRULE_00167Rule 11UA - Determination of Fair Market Value.
ITRULE_00168Rule 11UAA - Determination of Fair Market Value for share other than quoted share.
ITRULE_00169Rule 11UAB - Determination of fair market value for inventory.
ITRULE_00170Rule 11UAC - Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56.
ITRULE_00170bRule 11UACA - Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56
ITRULE_00171Rule 11UAD - Prescribed class of persons for the purpose of section 50CA.
ITRULE_00172Rule 11UAE - Computation of Fair Market Value of Capital Assets for the purposes of section 50B.
ITRULE_00173Rule 11UB - Fair market value of assets in certain cases.
ITRULE_00174Rule 11UC - Determination of Income attributable to assets in India.
ITRULE_00175Rule 11UD - Thresholds for the purposes of significant economic presence.
ITRULE_00176Rule 11UE - Specified conditions under Explanation to fifth and sixth proviso to Explanation 5 to clause (i) of sub-section (1) of section 9.
ITRULE_00177Rule 11UF - Manner of furnishing undertaking under rule 11UE.
ITRULE_00178Rule 12 - Return of income and return of fringe benefits.
ITRULE_00179Rule 12A - Preparation of return by authorised representative.
ITRULE_00180Rule 12AA - Prescribed person for the purposes of clause (c) and clause (cd) of section 140
ITRULE_00181Rule 12AB - Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
ITRULE_00182Rule 12AC - Updated return of income
ITRULE_00183Rule 12AD - Return of income under section 170A
ITRULE_00184Rule 12B - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00185Rule 12BA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00186Rule 12C - Statement under sub-section (2) of section 115U.
ITRULE_00187Rule 12CA - Statement under sub-section (4) of section 115UA.
ITRULE_00188Rule 12CB - Statement under sub-section (7) of section 115UB.
ITRULE_00189Rule 12CC - Statement under sub-section (4) of section 115TCA.
ITRULE_00190Rule 12D - Prescribed income-tax authority under section 133C.
ITRULE_00191Rule 12E - Prescribed authority under sub-section (2) of section 143.
ITRULE_00192Rule 12F - Prescribed income tax authority under second proviso to clause (i) of sub-section (1) of section 142.
ITRULE_00193Rule 13 - Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
ITRULE_00193aRule 13A - Valuation under sub-section (9D) of section 132
ITRULE_00194Rule 14 - Form of verification under section 142.
ITRULE_00195Rule 14A - Form of audit report under section 142(2A).
ITRULE_00196Rule 14B - Guidelines for the purposes of determining expenses for audit.
ITRULE_00197Rule 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.
ITRULE_00198Rule 15 - Notice of demand for regular assessment, etc.
ITRULE_00199Rule 15A - Declaration under section 158A.
ITRULE_00200Rule 16 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
ITRULE_00201Rule 16A - Prescribed authority for approving any institution or body established for scientific research.
ITRULE_00202Rule 16B - Prescribed authority for the purposes of clauses (8A) and (8B) of section 10.
ITRULE_00203Rule 16C - Requirements for approval of a fund under section 10(23AAA).
ITRULE_00204Rule 16CC - Form of report of audit prescribed under tenth proviso to section 10(23C)
ITRULE_00205Rule 16D - Form of report for claiming deduction under section 10AA
ITRULE_00206Rule 16DD - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00207Rule 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.
ITRULE_00208Rule 16E - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00209Rule 16F - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00210Rule 17 - Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11
ITRULE_00211Rule 17A - Application for registration of charitable or religious trusts etc.
ITRULE_00212Rule 17AA - Books of account and other documents to be kept and maintained
ITRULE_00213Rule 17B - Audit report in the case of charitable or religious trusts, etc.
ITRULE_00214Rule 17C - Forms or modes of investment or deposits by a charitable or religious trust or institution.
ITRULE_00215Rule 17CA - Functions of electoral trusts.
ITRULE_00216Rule 17CB - Method of valuation for the purposes of sub-section (2) of section 115TD.
ITRULE_00217Rule 17D - Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB.
ITRULE_00218Rule 18 - Omitted vide Income-tax (Third Amendment) Rules, 1973, effective from 1-4-1974
ITRULE_00219Rule 18A - Omitted vide Income-tax (Third Amendment) Rules, 1976, effective from 1-4-1976
ITRULE_00220Rule 18AA - Omitted vide Income-tax (Fifth Amendment) Rules, 1996, retrospectively effective from1-4-1993
ITRULE_00221Rule 18AAA - Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G.
ITRULE_00222Rule 18AAAA - Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat.
ITRULE_00223Rule 18AAAAA - Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub section (2) of section 80G.
ITRULE_00224Rule 18AAB - Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA.
ITRULE_00225Rule 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.
ITRULE_00226Rule 18B - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00227Rule 18BB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00228Rule 18BBA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00229Rule 18BBB - Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC.
ITRULE_00230Rule 18BBC - Prescribed authority for approval of hotels located in certain areas.
ITRULE_00231Rule 18BBD - Prescribed authority for approval of companies carrying on scientific and industrial research and development.
ITRULE_00232Rule 18BBE - Computation of profits of certain activities forming intergral part of a highway project for the purpose of section 80-IA.
ITRULE_00233Rule 18C - Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii).
ITRULE_00234Rule 18D - Prescribed authority for approval of companies carrying on scientific research and development.
ITRULE_00235Rule 18DA - Prescribed conditions for deduction under sub section (8A) of section 80 IB.
ITRULE_00236Rule 18DB - Prescribed 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.
ITRULE_00237Rule 18DC - Prescribed 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.
ITRULE_00238Rule 18DD - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00239Rule 18DDA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00240Rule 18DE - Prescribed 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.
ITRULE_00241Rule 19 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00242Rule 19A - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00243Rule 19AB - Form of report for claiming deduction under section 80JJAA.
ITRULE_00244Rule 19AC - Form of certificate to be furnished under sub section (3) of section 80QQB.
ITRULE_00245Rule 19AD - Deduction in respect of royalty on patents.
ITRULE_00246Rule 19AE - Income of offshore banking unit.
ITRULE_00247Rule 20 - Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88.
ITRULE_00248Rule 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.
ITRULE_00249Rule 20AB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00250Rule 21 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00251Rule 21A - Relief when salary is paid in arrears or in advance, etc.
ITRULE_00252Rule 21AA - Furnishing of particulars for claiming relief under section 89(1).
ITRULE_00253Rule 21AAA - Taxation of income from retirement benefit account maintained in a notified country
ITRULE_00254Rule 21AB - Certificate for claiming relief under an agreement referred to in section 90 and 90A.
ITRULE_00255Rule 21AC - Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 94A.
ITRULE_00256Rule 21AD - Exercise of option under sub-section (4) of section 115BA.
ITRULE_00257Rule 21AE - Exercise of option under sub-section (5) of section 115BAA.
ITRULE_00258Rule 21AF - Exercise of option under sub-section (7) of section 115BAB.
ITRULE_00259Rule 21AG - Exercise of option under sub-section (5) of section 115BAC.
ITRULE_00259aRule 21AGA - Exercise of option under sub-section (6) of section 115BAC
ITRULE_00260Rule 21AH - Exercise of option under sub-section (5) of section 115BAD.
ITRULE_00260aRule 21AHA - Exercise of option under sub-section (5) of section 115BAE
ITRULE_00261Rule 21AI - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10.
ITRULE_00262Rule 21AIA - Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act
ITRULE_00263Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD.
ITRULE_00264Rule 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.
ITRULE_00265Rule 21AJAA - Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act.
ITRULE_00266Rule 21AK - Conditions for the purpose of clause (4E) of section 10.
ITRULE_00267Rule 21AL - Other Conditions required to be fulfilled by the original fund.
ITRULE_00268Rule 21B - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00269Rule 22 - Application for registration of a firm.
ITRULE_00270Rule 23 - Intimation regarding subsequent changes in constitution, etc.
ITRULE_00271Rule 24 - Declaration for continuation of registration.
ITRULE_00272Rule 24A - Communication regarding partner who is a benamidar.
ITRULE_00273Rule 25 - Certificate of registration.
ITRULE_00274Rule 26 - Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
ITRULE_00275Rule 26A - Furnishing of particulars of income under the head ‘Salaries’.
ITRULE_00276Rule 26B - Statement of particulars of income under heads of income other than Salaries’ for deduction of tax at source.
ITRULE_00277Rule 26C - Furnishing of evidence of claims by employee for deduction of tax under section 19.
ITRULE_00278Rule 26D - Furnishing of declaration and evidence of claims by specified senior citizen under section 194P.
ITRULE_00279Rule 27 - Prescribed arrangements for declaration and payment of dividends within India.
ITRULE_00280Rule 28 - Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax.
ITRULE_00281Rule 28A - Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996
ITRULE_00282Rule 28AA - Certificate for deduction at lower rates or no deduction of tax from income other than dividends.
ITRULE_00283Rule 28AB - Certificate of no deduction of tax in case of certain entities.
ITRULE_00284Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends.
ITRULE_00285Rule 29A - Form of certificate to be furnished along with the return of income under sub section (4) of section 8QQB, 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
ITRULE_00286Rule 29AA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00287Rule 29B - Application for certificate authorising receipt of interest and other sums without deduction of tax.
ITRULE_00288Rule 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.
ITRULE_00289Rule 29C - Declaration by person claiming receipt of certain incomes without deduction of tax.
ITRULE_00290Rule 29D - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00291Rule 30 - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
ITRULE_00292Rule 30A - Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
ITRULE_00293Rule 31 - Certificate of tax deducted at source to be furnished under section 203.
ITRULE_00294Rule 31A - Statement of deduction of tax under sub-section (3) of section 200.
ITRULE_00295Rule 31AA - Statement of collection of tax under proviso to sub-section (3) of section 206C
ITRULE_00296Rule 31AB - Omitted vide Income-tax (11th Amendment) Rules, 2020, effective 1-6-2020
ITRULE_00297Rule 31AC - Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.
ITRULE_00298Rule 31ACA - Quarterly return under section 206A.
ITRULE_00299Rule 31ACB - Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201.
ITRULE_00300Rule 32 - Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996
ITRULE_00301Rule 33 - Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund.
ITRULE_00302Rule 34 - Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988
ITRULE_00303Rule 35 - Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988
ITRULE_00304Rule 36 - Prescribed persons for section 206.
ITRULE_00305Rule 36A - Prescribed authority for purposes of section 206.
ITRULE_00306Rule 37 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00307Rule 37A - Omitted vide Income-tax (Sixth Amendment) Rules, 2010, effective from 1-4-2010
ITRULE_00308Rule 37AA - Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997
ITRULE_00309Rule 37B - Returns regarding tax deducted at source on computer media under sub-section (2) of section 206.
ITRULE_00310Rule 37BA - Credit for tax deducted at source for the purposes of section 199.
ITRULE_00311Rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.
ITRULE_00312Rule 37BC - Relaxation from deduction of tax at higher rate under section 206AA.
ITRULE_00313Rule 37C - Declaration by a buyer for no collection of tax at source under section 206C(1A).
ITRULE_00314Rule 37CA - Time and mode of payment to Government account of tax collected at source under section 206C.
ITRULE_00315Rule 37CB - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply.
ITRULE_00316Rule 37D - Certificate of tax collected at source under section 206C(5).
ITRULE_00317Rule 37E - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00318Rule 37EA - Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C.
ITRULE_00319Rule 37F - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00320Rule 37G - Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C.
ITRULE_00321Rule 37H - Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C.
ITRULE_00322Rule 37-I - Credit for tax collected at source for the purposes of sub-section (4) of section 206C.
ITRULE_00323Rule 37-J - Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C.
ITRULE_00324Rule 38 - Notice of demand.
ITRULE_00325Rule 38A - Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989
ITRULE_00326Rule 39 - Estimate of advance tax.
ITRULE_00327Rule 40 - Waiver of interest.
ITRULE_00328Rule 40A - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00329Rule 40B - Special provision for payment of tax by certain companies.
ITRULE_00330Rule 40BA - Special provisions for payment of tax by certain persons other than a company.
ITRULE_00331Rule 40BB - Amount received by the company in respect of issue of share.
ITRULE_00332Rule 40C - Valuation of specified security or sweat equity share being a share in the company.
ITRULE_00333Rule 40D - Valuation of specified security not being an equity share in the company.
ITRULE_00334Rule 40E - Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
ITRULE_00335Rule 40F - Part VII-C not to apply from 1-4-2010.
ITRULE_00336Rule 40G - Refund claim under section 239A
ITRULE_00337Rule 41 - Refund claim.
ITRULE_00338Rule 42 - Prescribed authority for tax clearance certificates.
ITRULE_00339Rule 43 - Forms and certificates for the purpose of sub sections (1) and (1A) of section 230.
ITRULE_00340Rule 44 - Production of certificate.
ITRULE_00341Rule 44A - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00342Rule 44B - Grant of tax clearance certificate or refusal.
ITRULE_00343Rule 44C - Form of application for settlement of case and intimation to the assessing officer.
ITRULE_00344Rule 44CA - Disclosure of information in the application for settlement of cases.
ITRULE_00345Rule 44D - Fee for furnishing copy of report.
ITRULE_00346Rule 44DA - Exercise of option under sub-section (1) of section 245M and intimation thereof.
ITRULE_00347Rule 44DAA - Constitution of Dispute Resolution Committee.
ITRULE_00348Rule 44DAB - Application for resolution of dispute before the Dispute Resolution Committee.
ITRULE_00349Rule 44DAC - Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act.
ITRULE_00350Rule 44DAD - Definitions
ITRULE_00351Rule 44E - Application for obtaining an advance ruling
ITRULE_00352Rule 44F - Certification of copies of the advance rulings pronounced by the Board.
ITRULE_00353Rule 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
ITRULE_00354Rule 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.
ITRULE_00355Rule 44GA - Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
ITRULE_00356Rule 44H - Omitted vide Income-tax (8th Amendment) Rules, 2020, effective from 6-5-2020
ITRULE_00357Rule 45 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals)
ITRULE_00358Rule 46 - Mode of service.
ITRULE_00359Rule 46A - Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals).
ITRULE_00360Rule 47 - Form of appeal and memorandum of cross-objections to Appellate Tribunal.
ITRULE_00361Rule 48 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00362Rule 48A - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00363Rule 48B - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00364Rule 48C - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00365Rule 48D - Jurisdiction of competent authorities.
ITRULE_00366Rule 48DD - Statement to be registered with the competent authority under section 269AB
ITRULE_00367Rule 48E - Manner of publication of notice for acquisition.
ITRULE_00368Rule 48F - Form of appeal to the Appellate Tribunal.
ITRULE_00369Rule 48G - Statement to be furnished in respect of transfers of immovable property.
ITRULE_00370Rule 48H - Form of fortnightly return to be forwarded by registering officer to the competent authority.
ITRULE_00371Rule 48-I - Rate of interest for determination of discounted value of consideration.
ITRULE_00372Rule 48J - Jurisdiction of appropriate authority.
ITRULE_00373Rule 48K - Value of immovable property.
ITRULE_00374Rule 48L - Statement to be furnished under section 269UC(3).
ITRULE_00375Rule 49 - Definitions.
ITRULE_00376Rule 50 - Accountancy examinations recognised.
ITRULE_00377Rule 51 - Educational qualifications prescribed.
ITRULE_00378Rule 51A - Nature of business relationship.
ITRULE_00379Rule 51B - Appearance by Authorised Representative in certain cases.
ITRULE_00380Rule 52 - Prescribed authority for section 288(5)(b).
ITRULE_00381Rule 53 - Register of income-tax practitioners.
ITRULE_00382Rule 54 - Application for registration.
ITRULE_00383Rule 55 - Certificate of registration.
ITRULE_00384Rule 56 - Cancellation of certificate.
ITRULE_00385Rule 57 - Cancellation of certificate obtained by misrepresentation.
ITRULE_00386Rule 58 - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.
ITRULE_00387Rule 59 - Prescribed authority to order an inquiry.
ITRULE_00388Rule 60 - Charge-sheet.
ITRULE_00389Rule 61 - Inquiry Officer.
ITRULE_00390Rule 62 - Proceedings before Inquiry Officer.
ITRULE_00391Rule 63 - Order of the prescribed authority.
ITRULE_00392Rule 64 - Procedure if no Inquiry Officer appointed.
ITRULE_00393Rule 65 - Change of Inquiry Officer.
ITRULE_00394Rule 66 - Powers of prescribed authority and Inquiry Officer.
ITRULE_00395Rule 67 - Investment of fund moneys.
ITRULE_00396Rule 67A - Nomination.
ITRULE_00397Rule 68 - Circumstances in which withdrawals may be permitted.
ITRULE_00398Rule 69 - Conditions for withdrawal for various purposes.
ITRULE_00399Rule 70 - Second withdrawal.
ITRULE_00400Rule 71 - Repayment of amounts withdrawn.
ITRULE_00401Rule 71A - Certain rules not to apply.
ITRULE_00402Rule 72 - Amount withdrawn but not repaid may be deemed as income.
ITRULE_00403Rule 73 - Withdrawal within twelve months before retirement.
ITRULE_00404Rule 74 - Accounts.
ITRULE_00405Rule 75 - Limits for contributions.
ITRULE_00406Rule 76 - Penalty for assigning or creating a charge on beneficial interest.
ITRULE_00407Rule 77 - Application for recognition.
ITRULE_00408Rule 78 - Order of recognition.
ITRULE_00409Rule 79 - Withdrawal of recognition.
ITRULE_00410Rule 80 - Exemption from tax when recognition withdrawn.
ITRULE_00411Rule 81 - Appeal.
ITRULE_00412Rule 82 - Definitions.
ITRULE_00413Rule 83 - Establishment of fund and trust.
ITRULE_00414Rule 84 - Conditions regarding trustees.
ITRULE_00415Rule 85 - Investment of fund moneys.
ITRULE_00416Rule 86 - Admission of directors to a fund.
ITRULE_00417Rule 87 - Ordinary annual contributions.
ITRULE_00418Rule 88 - Initial contributions.
ITRULE_00419Rule 89 - Scheme of insurance or annuity.
ITRULE_00420Rule 90 - Commutation of annuity.
ITRULE_00421Rule 91 - Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s money.
ITRULE_00422Rule 92 - Penalty if employee assigns or charges interest in fund.
ITRULE_00423Rule 93 - Arrangements on winding up, etc., of business.
ITRULE_00424Rule 94 - Arrangements for winding up, etc., of fund.
ITRULE_00425Rule 95 - Application for approval.
ITRULE_00426Rule 96 - Amendment of rules, etc., of fund.
ITRULE_00427Rule 97 - Appeal.
ITRULE_00428Rule 98 - Definitions.
ITRULE_00429Rule 99 - Establishment of fund and trust.
ITRULE_00430Rule 100 - Conditions regarding trustees.
ITRULE_00431Rule 101 - Investment of fund moneys.
ITRULE_00432Rule 101A - Nomination.
ITRULE_00433Rule 102 - Admission of directors to a fund.
ITRULE_00434Rule 103 - Ordinary annual contributions.
ITRULE_00435Rule 104 - Initial contributions.
ITRULE_00436Rule 105 - Penalty if employee assigns or charges interest in fund.
ITRULE_00437Rule 106 - Employer not to have interest in fund moneys.
ITRULE_00438Rule 107 - Arrangements for winding up, etc., of business.
ITRULE_00439Rule 108 - Arrangements for winding up of the fund.
ITRULE_00440Rule 109 - Application for approval.
ITRULE_00441Rule 110 - Amendment of rules, etc., of fund.
ITRULE_00442Rule 111 - Appeal.
ITRULE_00443Rule 111A - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00444Rule 111AA - Conditions for reference to valuation officers.
ITRULE_00445Rule 111AB - Form of report of valuation by registered valuer.
ITRULE_00446Rule 111B - Publication and circulation of board’s order.
ITRULE_00447Rule 112 - Search and seizure.
ITRULE_00448Rule 112A - Inquiry under section 132.
ITRULE_00449Rule 112B - Release of articles under section 132(5).
ITRULE_00450Rule 112C - Release of remaining assets.
ITRULE_00451Rule 112D - Requisition of books of account, etc.
ITRULE_00452Rule 112E - Form of information under section 133B(1).
ITRULE_00453Rule 112F - Class 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.
ITRULE_00454Rule 113 - Disclosure of information respecting assessees.
ITRULE_00455Rule 114 - Application for allotment of a permanent account number.
ITRULE_00456Rule 114A - Application for allotment of a tax deduction and collection account number.
ITRULE_00457Rule 114AA - Application for allotment of a tax collection account number.
ITRULE_00458Rule 114AAA - Manner of making permanent account number inoperative.
ITRULE_00459Rule 114AAB - Class or classes of person to whom provisions of section 139A shall not apply.
ITRULE_00460Rule 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.
ITRULE_00461Rule 114BA - Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
ITRULE_00462Rule 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 139A
ITRULE_00463Rule 114C - Verification of Permanent Account Number in transactions specified in rule 114B.
ITRULE_00464Rule 114D - Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.
ITRULE_00465Rule 114DA - Furnishing of Annual Statement by a non-resident having Liaison Office in India.
ITRULE_00466Rule 114DB - Information or documents to be furnished under section 285A.
ITRULE_00467Rule 114E - Furnishing of statement of financial transaction.
ITRULE_00468Rule 114F - Definitions.
ITRULE_00469Rule 114G - Information to be maintained and reported.
ITRULE_00470Rule 114H - Due diligence requirement.
ITRULE_00471Rule 114-I - Annual Information Statement.
ITRULE_00472Rule 115 - Rate of exchange for conversion into rupees of income expressed in foreign currency.
ITRULE_00473Rule 115A - Rate 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.
ITRULE_00474Rule 116 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00475Rule 117 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00476Rule 117A - Reduction or waiver of interest payable under section 139.
ITRULE_00477Rule 117B - Form of statement under section 222 or section 223.
ITRULE_00478Rule 117C - Tax Recovery Officer to exercise or perform certain powers and functions of an assessing officer.
ITRULE_00479Rule 118 - Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989
ITRULE_00480Rule 119 - Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989
ITRULE_00481Rule 119A - Procedure to be followed in calculating interest.
ITRULE_00482Rule 119AA - Modes of payment for the purpose of section 269SU.
ITRULE_00483Rule 120 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00484Rule 121 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00485Rule 121A - Form of statement to be furnished by producer of cinematograph films.
ITRULE_00486Rule 122 - Omitted vide income-Tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
ITRULE_00487Rule 123 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021
ITRULE_00488Rule 124 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]
ITRULE_00489Rule 125 - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999
ITRULE_00490Rule 125 - Electronic-payment of tax.
ITRULE_00491Rule 126 - Computation of period of stay in India in certain cases.
ITRULE_00492Rule 127 - Service of notice, summons, requisition, order and other communication.
ITRULE_00493Rule 127A - Authentication of notices and other documents.
ITRULE_00494Rule 128 - Foreign Tax Credit.
ITRULE_00495Rule 129 - Form of application under section 270AA.
ITRULE_00496Rule 130 - Omission of certain rules and Forms and savings.
ITRULE_00497Rule 131 - Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.
ITRULE_00498Rule 132 - Application for recomputation of income under sub-section (18) of section 155
ITRULE_00499Rule 133 - Computation of Net winnings from online games during the previous year, for the purposes of section 115BBJ
ITRULE_00500Rule 134 - Application under sub-section (20) of section 155 regarding credit of tax deduction at source





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