| ITRULE_00001 | Rule 1 - Short title and commencement. |
| ITRULE_00002 | Rule 2 - Definitions. |
| ITRULE_00003 | Rule 2A - Limits for the purposes of section 10(13A). |
| ITRULE_00004 | Rule 2B - Conditions for the purpose of section 10(5). |
| ITRULE_00005 | Rule 2BA - Guidelines for the purposes of section 10(10C). |
| ITRULE_00006 | Rule 2BB - Prescribed allowances for the purposes of clause (14) of section 10. |
| ITRULE_00007 | Rule 2BBA - Circumstances and conditions for the purposes of clause (19) of section 10. |
| ITRULE_00008 | Rule 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_00009 | Rule 2BC - Amount of annual receipts for the purposes of sub clauses (iiiad) and (iiiae) of clause (23C) of section 10. |
| ITRULE_00010 | Rule 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_00011 | Rule 2D - Guidelines for approval under clause (23F) of section 10. |
| ITRULE_00012 | Rule 2DA - Guidelines for approval under clause (23FA) of section 10. |
| ITRULE_00013 | Rule 2DB - Other conditions to be satisfied by the pension fund. |
| ITRULE_00014 | Rule 2DC - Guidelines for notification under clause (23FE) of section 10. |
| ITRULE_00015 | Rule 2DCA - Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act |
| ITRULE_00016 | Rule 2DD - Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10. |
| ITRULE_00017 | Rule 2E - Guidelines for approval under clause (23G) of section 10. |
| ITRULE_00018 | Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. |
| ITRULE_00019 | Rule 3 - Valuation of perquisites. |
| ITRULE_00020 | Rule 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_00021 | Rule 3B - Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act. |
| ITRULE_00022 | Rule 4 - Unrealised rent. |
| ITRULE_00023 | Rule 5 - Depreciation. |
| ITRULE_00024 | Rule 5A - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
| ITRULE_00025 | Rule 5AA - Prescribed authority for investment allowance. |
| ITRULE_00026 | Rule 5AB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
| ITRULE_00027 | Rule 5AC - Report of audit of accounts to be furnished under section 33AB(2). |
| ITRULE_00028 | Rule 5AD - Report of audit of accounts to be furnished under section 33ABA(2). |
| ITRULE_00029 | Rule 5B - Development rebate. |
| ITRULE_00030 | Rule 5C - Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35. |
| ITRULE_00031 | Rule 5CA - Intimation under Fifth Proviso to sub-section (1) of section 35. |
| ITRULE_00032 | Rule 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_00033 | Rule 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_00034 | Rule 5F - Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35. |
| ITRULE_00035 | Rule 5G - Option form for taxation of income from patent under section 115BBF. |
| ITRULE_00036 | Rule 6 - Prescribed authority for expenditure on scientific research. |
| ITRULE_00037 | Rule 6A - Expenditure for obtaining right to use spectrum for telecommunication services. |
| ITRULE_00038 | Rule 6A - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
| ITRULE_00039 | Rule 6AA - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
| ITRULE_00040 | Rule 6AAA - Prescribed authority for the purposes of sections 35CC and 35CCA. |
| ITRULE_00041 | Rule 6AAB - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
| ITRULE_00042 | Rule 6AAC - Prescribed authority for the purposes of section 35CCB. |
| ITRULE_00043 | Rule 6AAD - Guidelines for approval of agricultural extension project under section 35CCC. |
| ITRULE_00044 | Rule 6AAE - Conditions subject to which an agricultural extension project is to be notified under section 35CCC. |
| ITRULE_00045 | Rule 6AAF - Guidelines for approval of skill development project under section 35CCD. |
| ITRULE_00046 | Rule 6AAG - Conditions subject to which a skill development project is to be notified under section 35CCD. |
| ITRULE_00047 | Rule 6AAH - Meaning of expressions used in rule 6AAF and rule 6AAG. |
| ITRULE_00048 | Rule 6AB - Form of audit report for claiming deductions under sections 35D and 35E. |
| ITRULE_00049 | Rule 6ABA - Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36. |
| ITRULE_00050 | Rule 6ABAA - Conditions to be fulfilled for being notified as public facility for the purpose of section 36(1)(viii). |
| ITRULE_00051 | Rule 6ABB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
| ITRULE_00052 | Rule 6ABBA - Other electronic modes. |
| ITRULE_00052A | Rule 6ABBB - Form of statement to be furnished regarding preliminary expenses incurred under section 35D |
| ITRULE_00053 | Rule 6AC - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1997 |
| ITRULE_00054 | Rule 6B - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00055 | Rule 6C - Omitted vide Income-tax (Amendment) Rules, 1973, effective from 1-4-1973 |
| ITRULE_00056 | Rule 6D - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00057 | Rule 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_00058 | Rule 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_00059 | Rule 6DDB - Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43. |
| ITRULE_00060 | Rule 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_00061 | Rule 6DDD - Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43. |
| ITRULE_00062 | Rule 6E - Limits of reserve for unexpired risks. |
| ITRULE_00063 | Rule 6EA - Provisions relating to interest on bad and doubtful debts of financial institutions, banks, etc. * * *. |
| ITRULE_00064 | Rule 6EB - Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D. |
| ITRULE_00065 | Rule 6F - Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions. |
| ITRULE_00066 | Rule 6G - Report of audit of accounts to be furnished under section 44AB. |
| ITRULE_00067 | Rule 6GA - Form of report of audit to be furnished under sub-section (2) of section 44DA. |
| ITRULE_00068 | Rule 6H - Form of report of an accountant under sub section (3) of section 50B. |
| ITRULE_00069 | Rule 7 - Income which is partially agricultural and partially from business. |
| ITRULE_00070 | Rule 7A - Income from the manufacture of rubber. |
| ITRULE_00071 | Rule 7B - Income from the manufacture of coffee. |
| ITRULE_00072 | Rule 8 - Income from the manufacture of tea. |
| ITRULE_00073 | Rule 8A - Conditions for the grant of development allowance. |
| ITRULE_00074 | Rule 8AA - Method of determination of period of holding of capital assets in certain cases. |
| ITRULE_00075 | Rule 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_00076 | Rule 8AC - Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained. |
| ITRULE_00077 | Rule 8AD - Computation of capital gains for the purposes of sub-section (1B) of section 45. |
| ITRULE_00078 | Rule 8B - Guidelines for notification of zero coupon bond. |
| ITRULE_00079 | Rule 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_00080 | Rule 8D - Method for determining amount of expenditure in relation to income not includible in total income. |
| ITRULE_00081 | Rule 9 - Royalties or copyright fees, etc., for literary or artistic work. |
| ITRULE_00082 | Rule 9A - Deduction in respect of expenditure on production of feature films. |
| ITRULE_00083 | Rule 9B - Deduction in respect of expenditure on acquisition of distribution rights of feature films. |
| ITRULE_00084 | Rule 9C - Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation. |
| ITRULE_00085 | Rule 9D - Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit. |
| ITRULE_00086 | Rule 10 - Determination of income in the case of non-residents. |
| ITRULE_00087 | Rule 10A - Meaning of expressions used in computation of arm’s length price. |
| ITRULE_00088 | Rule 10AB - Other method of determination of arm's length price. |
| ITRULE_00089 | Rule 10B - Determination of arm’s length price under section 92C. |
| ITRULE_00090 | Rule 10C - Most appropriate method. |
| ITRULE_00091 | Rule 10CA - Computation of arm’s length price in certain cases. |
| ITRULE_00092 | Rule 10CB - Computation of interest income pursuant to secondary adjustments. |
| ITRULE_00093 | Rule 10D - Information and documents to be kept and maintained under section 92D. |
| ITRULE_00094 | Rule 10DA - Maintenance and furnishing of information and document by certain person under section 92D. |
| ITRULE_00095 | Rule 10DB - Furnishing of Report in respect of an International Group. |
| ITRULE_00096 | Rule 10E - Report from an accountant to be furnished under section 92E. |
| ITRULE_00097 | Rule 10F - Meaning of expressions used in matters in respect of advance pricing agreement. |
| ITRULE_00098 | Rule 10G - Persons eligible to apply. |
| ITRULE_00099 | Rule 10H - Pre-filing Consultation. |
| ITRULE_00100 | Rule 10-I - Application for advance pricing agreement. |
| ITRULE_00101 | Rule 10J - Withdrawal of application for agreement. |
| ITRULE_00102 | Rule 10K - Preliminary processing of application. |
| ITRULE_00103 | Rule 10L - Procedure. |
| ITRULE_00104 | Rule 10M - Terms of the agreement. |
| ITRULE_00105 | Rule 10MA - Roll Back of the Agreement. |
| ITRULE_00106 | Rule 10N - Amendments to Application. |
| ITRULE_00107 | Rule 10-O - Furnishing of Annual Compliance Report. |
| ITRULE_00108 | Rule 10P - Compliance Audit of the agreement. |
| ITRULE_00109 | Rule 10Q - Revision of an agreement. |
| ITRULE_00110 | Rule 10R - Cancellation of an agreement. |
| ITRULE_00111 | Rule 10RA - Procedure for giving effect to rollback provision of an Agreement. |
| ITRULE_00112 | Rule 10RB - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB. |
| ITRULE_00113 | Rule 10S - Renewing an agreement. |
| ITRULE_00114 | Rule 10T - Miscellaneous. |
| ITRULE_00115 | Rule 10TA - Definitions. |
| ITRULE_00116 | Rule 10TB - Eligible assessee. |
| ITRULE_00117 | Rule 10TC - Eligible international transaction. |
| ITRULE_00118 | Rule 10TD - Safe Harbour. |
| ITRULE_00119 | Rule 10TE - Procedure. |
| ITRULE_00120 | Rule 10TF - Safe harbour rules not to apply in certain cases. |
| ITRULE_00121 | Rule 10TG - Mutual Agreement Procedure not to apply. |
| ITRULE_00122 | Rule 10TH - Definitions. |
| ITRULE_00123 | Rule 10THA - Eligible assessee. |
| ITRULE_00124 | Rule 10THB - Eligible specified domestic transaction. |
| ITRULE_00125 | Rule 10THC - Safe Harbour. |
| ITRULE_00126 | Rule 10THD - Procedure. |
| ITRULE_00126A | Rule 10TI - Definitions |
| ITRULE_00126B | Rule 10TIA - Safe Harbour |
| ITRULE_00126C | Rule 10TIB - Procedure |
| ITRULE_00126D | Rule 10TIC - Mutual Agreement Procedure not to apply |
| ITRULE_00127 | Rule 10U - Chapter X-A not to apply in certain cases. |
| ITRULE_00128 | Rule 10UA - Determination of consequences of impermissible avoidance arrangement. |
| ITRULE_00129 | Rule 10UB - Notice, Forms for reference under section 144BA. |
| ITRULE_00130 | Rule 10UC - Time limits. |
| ITRULE_00131 | Rule 10UD - Reference to the Approving Panel. |
| ITRULE_00132 | Rule 10UE - Procedure before the Approving Panel. |
| ITRULE_00133 | Rule 10UF - Remuneration. |
| ITRULE_00134 | Rule 10V - Guidelines for application of section 9A. |
| ITRULE_00135 | Rule 10VA - Approval of the fund. |
| ITRULE_00136 | Rule 10VB - Statement to be furnished by the fund. |
| ITRULE_00137 | Rule 11 - Omitted vide Income-tax (Twenty-first Amendment) Rules, 2001, effective from 21-8-2001 |
| ITRULE_00138 | Rule 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_00139 | Rule 11AA - Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G. |
| ITRULE_00140 | Rule 11B - Condition for allowance of deduction under section 80GG. |
| ITRULE_00141 | Rule 11C - Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA. |
| ITRULE_00142 | Rule 11D - Omitted vide Income-tax (Twentieth Amendment) Rules, 2003, effective from 1-4-2003 |
| ITRULE_00143 | Rule 11DD - Specified diseases and ailments for the purposes of deduction under section 80DDB. |
| ITRULE_00144 | Rule 11E - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00145 | Rule 11EA - Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB. |
| ITRULE_00146 | Rule 11EE - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00147 | Rule 11F - General. |
| ITRULE_00148 | Rule 11G - Composition of the National Committee. |
| ITRULE_00149 | Rule 11H - Headquarters and Secretariat. |
| ITRULE_00150 | Rule 11-I - Functions. |
| ITRULE_00151 | Rule 11J - Guidelines for approval of associations and institutions. |
| ITRULE_00152 | Rule 11K - Guidelines for recommending projects or schemes. |
| ITRULE_00153 | Rule 11L - Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee. |
| ITRULE_00154 | Rule 11M - Procedure before the National Committee. |
| ITRULE_00155 | Rule 11MA - Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC. |
| ITRULE_00156 | Rule 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_00157 | Rule 11N - Other provisions. |
| ITRULE_00158 | Rule 11-O - Certificate of payment of expenditure in respect of eligible projects or schemes notified under section 35AC. |
| ITRULE_00159 | Rule 11-OA - Guidelines for notification of affordable housing project as specified business under section 35AD. |
| ITRULE_00160 | Rule 11-OB - Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD. |
| ITRULE_00161 | Rule 11P - Application for exercising or renewing the option for tonnage tax scheme. |
| ITRULE_00162 | Rule 11Q - Computation of deemed tonnage. |
| ITRULE_00163 | Rule 11R - Incidental activities for purposes of relevant shipping income. |
| ITRULE_00164 | Rule 11S - Computation of average of net tonnage for charter-in of tonnage. |
| ITRULE_00165 | Rule 11T - Form of report of an accountant under clause (ii) of section 115VW. |
| ITRULE_00166 | Rule 11U - Meaning of expressions used in determination of fair market value. |
| ITRULE_00167 | Rule 11UA - Determination of Fair Market Value. |
| ITRULE_00168 | Rule 11UAA - Determination of Fair Market Value for share other than quoted share. |
| ITRULE_00169 | Rule 11UAB - Determination of fair market value for inventory. |
| ITRULE_00170 | 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. |
| ITRULE_00170b | Rule 11UACA - Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56 |
| ITRULE_00171 | Rule 11UAD - Prescribed class of persons for the purpose of section 50CA. |
| ITRULE_00172 | Rule 11UAE - Computation of Fair Market Value of Capital Assets for the purposes of section 50B. |
| ITRULE_00173 | Rule 11UB - Fair market value of assets in certain cases. |
| ITRULE_00174 | Rule 11UC - Determination of Income attributable to assets in India. |
| ITRULE_00175 | Rule 11UD - Thresholds for the purposes of significant economic presence. |
| ITRULE_00176 | Rule 11UE - Specified conditions under Explanation to fifth and sixth proviso to Explanation 5 to clause (i) of sub-section (1) of section 9. |
| ITRULE_00177 | Rule 11UF - Manner of furnishing undertaking under rule 11UE. |
| ITRULE_00178 | Rule 12 - Return of income and return of fringe benefits. |
| ITRULE_00179 | Rule 12A - Preparation of return by authorised representative. |
| ITRULE_00180 | Rule 12AA - Prescribed person for the purposes of clause (c) and clause (cd) of section 140 |
| ITRULE_00181 | Rule 12AB - Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139 |
| ITRULE_00182 | Rule 12AC - Updated return of income |
| ITRULE_00183 | Rule 12AD - Return of income under section 170A |
| ITRULE_00184 | Rule 12B - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00185 | Rule 12BA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00186 | Rule 12C - Statement under sub-section (2) of section 115U. |
| ITRULE_00187 | Rule 12CA - Statement under sub-section (4) of section 115UA. |
| ITRULE_00188 | Rule 12CB - Statement under sub-section (7) of section 115UB. |
| ITRULE_00189 | Rule 12CC - Statement under sub-section (4) of section 115TCA. |
| ITRULE_00190 | Rule 12D - Prescribed income-tax authority under section 133C. |
| ITRULE_00191 | Rule 12E - Prescribed authority under sub-section (2) of section 143. |
| ITRULE_00192 | Rule 12F - Prescribed income tax authority under second proviso to clause (i) of sub-section (1) of section 142. |
| ITRULE_00193 | Rule 13 - Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 |
| ITRULE_00193a | Rule 13A - Valuation under sub-section (9D) of section 132 |
| ITRULE_00193b | Rule 13 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00194 | Rule 14 - Form of verification under section 142. |
| ITRULE_00195 | Rule 14A - Form of audit report under section 142(2A). |
| ITRULE_00196 | Rule 14B - Guidelines for the purposes of determining expenses for audit. |
| ITRULE_00197 | Rule 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_00198 | Rule 15 - Notice of demand for regular assessment, etc. |
| ITRULE_00199 | Rule 15A - Declaration under section 158A. |
| ITRULE_00200 | Rule 16 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court |
| ITRULE_00201 | Rule 16A - Prescribed authority for approving any institution or body established for scientific research. |
| ITRULE_00202 | Rule 16B - Prescribed authority for the purposes of clauses (8A) and (8B) of section 10. |
| ITRULE_00203 | Rule 16C - Requirements for approval of a fund under section 10(23AAA). |
| ITRULE_00204 | Rule 16CC - Form of report of audit prescribed under tenth proviso to section 10(23C) |
| ITRULE_00205 | Rule 16D - Form of report for claiming deduction under section 10AA |
| ITRULE_00205a | Rule 16D - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00206 | Rule 16DD - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00207 | Rule 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_00208 | Rule 16E - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00209 | Rule 16F - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00210 | Rule 17 - Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 |
| ITRULE_00211 | Rule 17A - Application for registration of charitable or religious trusts etc. |
| ITRULE_00212 | Rule 17AA - Books of account and other documents to be kept and maintained |
| ITRULE_00213 | Rule 17B - Audit report in the case of charitable or religious trusts, etc. |
| ITRULE_00214 | Rule 17C - Forms or modes of investment or deposits by a charitable or religious trust or institution. |
| ITRULE_00215 | Rule 17CA - Functions of electoral trusts. |
| ITRULE_00216 | Rule 17CB - Method of valuation for the purposes of sub-section (2) of section 115TD. |
| ITRULE_00217 | Rule 17D - Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB. |
| ITRULE_00218 | Rule 18 - Omitted vide Income-tax (Third Amendment) Rules, 1973, effective from 1-4-1974 |
| ITRULE_00219 | Rule 18A - Omitted vide Income-tax (Third Amendment) Rules, 1976, effective from 1-4-1976 |
| ITRULE_00220 | Rule 18AA - Omitted vide Income-tax (Fifth Amendment) Rules, 1996, retrospectively effective from1-4-1993 |
| ITRULE_00221 | Rule 18AAA - Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G. |
| ITRULE_00222 | Rule 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_00223 | Rule 18AAAAA - Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub section (2) of section 80G. |
| ITRULE_00224 | Rule 18AAB - Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA. |
| ITRULE_00225 | Rule 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_00226 | Rule 18B - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00227 | Rule 18BB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00228 | Rule 18BBA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00229 | Rule 18BBB - Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC. |
| ITRULE_00230 | Rule 18BBC - Prescribed authority for approval of hotels located in certain areas. |
| ITRULE_00231 | Rule 18BBD - Prescribed authority for approval of companies carrying on scientific and industrial research and development. |
| ITRULE_00232 | Rule 18BBE - Computation of profits of certain activities forming intergral part of a highway project for the purpose of section 80-IA. |
| ITRULE_00233 | Rule 18C - Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii). |
| ITRULE_00234 | Rule 18D - Prescribed authority for approval of companies carrying on scientific research and development. |
| ITRULE_00235 | Rule 18DA - Prescribed conditions for deduction under sub section (8A) of section 80 IB. |
| ITRULE_00236 | Rule 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_00237 | Rule 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_00238 | Rule 18DD - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00239 | Rule 18DDA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00240 | Rule 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_00241 | Rule 19 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00242 | Rule 19A - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00243 | Rule 19AB - Form of report for claiming deduction under section 80JJAA. |
| ITRULE_00244 | Rule 19AC - Form of certificate to be furnished under sub section (3) of section 80QQB. |
| ITRULE_00245 | Rule 19AD - Deduction in respect of royalty on patents. |
| ITRULE_00246 | Rule 19AE - Income of offshore banking unit. |
| ITRULE_00247 | Rule 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_00248 | 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. |
| ITRULE_00249 | Rule 20AB - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00250 | Rule 21 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00251 | Rule 21A - Relief when salary is paid in arrears or in advance, etc. |
| ITRULE_00252 | Rule 21AA - Furnishing of particulars for claiming relief under section 89. |
| ITRULE_00253 | Rule 21AAA - Taxation of income from retirement benefit account maintained in a notified country |
| ITRULE_00254 | Rule 21AB - Certificate for claiming relief under an agreement referred to in section 90 and 90A. |
| ITRULE_00255 | Rule 21AC - Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 94A. |
| ITRULE_00256 | Rule 21AD - Exercise of option under sub-section (4) of section 115BA. |
| ITRULE_00257 | Rule 21AE - Exercise of option under sub-section (5) of section 115BAA. |
| ITRULE_00258 | Rule 21AF - Exercise of option under sub-section (7) of section 115BAB. |
| ITRULE_00259 | Rule 21AG - Exercise of option under sub-section (5) of section 115BAC. |
| ITRULE_00259a | Rule 21AGA - Exercise of option under sub-section (6) of section 115BAC |
| ITRULE_00260 | Rule 21AH - Exercise of option under sub-section (5) of section 115BAD. |
| ITRULE_00260a | Rule 21AHA - Exercise of option under sub-section (5) of section 115BAE |
| ITRULE_00261 | Rule 21AI - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. |
| ITRULE_00262 | Rule 21AIA - Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act |
| ITRULE_00263 | Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD. |
| ITRULE_00264 | Rule 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_00265 | Rule 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_00266 | Rule 21AK - Conditions for the purpose of clause (4E) of section 10. |
| ITRULE_00267 | Rule 21AL - Other Conditions required to be fulfilled by the original fund. |
| ITRULE_00268 | Rule 21B - Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00269 | Rule 22 - Application for registration of a firm. |
| ITRULE_00270 | Rule 23 - Intimation regarding subsequent changes in constitution, etc. |
| ITRULE_00271 | Rule 24 - Declaration for continuation of registration. |
| ITRULE_00272 | Rule 24A - Communication regarding partner who is a benamidar. |
| ITRULE_00273 | Rule 25 - Certificate of registration. |
| ITRULE_00274 | Rule 26 - Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency |
| ITRULE_00275 | Rule 26A - Furnishing of particulars of income under the head ‘Salaries’. |
| ITRULE_00276 | Rule 26B - Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source |
| ITRULE_00277 | Rule 26C - Furnishing of evidence of claims by employee for deduction of tax under section 19. |
| ITRULE_00278 | Rule 26D - Furnishing of declaration and evidence of claims by specified senior citizen under section 194P. |
| ITRULE_00279 | Rule 27 - Prescribed arrangements for declaration and payment of dividends within India. |
| ITRULE_00280 | Rule 28 - Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax. |
| ITRULE_00281 | Rule 28A - Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
| ITRULE_00282 | Rule 28AA - Certificate for deduction at lower rates or no deduction of tax from income other than dividends. |
| ITRULE_00283 | Rule 28AB - Certificate of no deduction of tax in case of certain entities. |
| ITRULE_00284 | Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends. |
| ITRULE_00285 | Rule 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_00286 | Rule 29AA - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00287 | Rule 29B - Application for certificate authorising receipt of interest and other sums without deduction of tax. |
| ITRULE_00288 | Rule 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_00289 | Rule 29C - Declaration by person claiming receipt of certain incomes without deduction of tax. |
| ITRULE_00290 | Rule 29D - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00291 | 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. |
| ITRULE_00292 | Rule 30A - Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
| ITRULE_00293 | Rule 31 - Certificate of tax deducted at source to be furnished under section 203. |
| ITRULE_00294 | Rule 31A - Statement of deduction of tax under sub-section (3) of section 200. |
| ITRULE_00295 | Rule 31AA - Statement of collection of tax under proviso to sub-section (3) of section 206C |
| ITRULE_00296 | Rule 31AB - Omitted vide Income-tax (11th Amendment) Rules, 2020, effective 1-6-2020 |
| ITRULE_00297 | Rule 31AC - Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A. |
| ITRULE_00298 | Rule 31ACA - Quarterly return under section 206A. |
| ITRULE_00299 | Rule 31ACB - Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201. |
| ITRULE_00300 | Rule 32 - Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
| ITRULE_00301 | Rule 33 - Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund. |
| ITRULE_00302 | Rule 34 - Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988 |
| ITRULE_00303 | Rule 35 - Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988 |
| ITRULE_00304 | Rule 36 - Prescribed persons for section 206. |
| ITRULE_00305 | Rule 36A - Prescribed authority for purposes of section 206. |
| ITRULE_00306 | Rule 37 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00307 | Rule 37A - Omitted vide Income-tax (Sixth Amendment) Rules, 2010, effective from 1-4-2010 |
| ITRULE_00308 | Rule 37AA - Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997 |
| ITRULE_00309 | Rule 37B - Returns regarding tax deducted at source on computer media under sub-section (2) of section 206. |
| ITRULE_00310 | Rule 37BA - Credit for tax deducted at source for the purposes of section 199. |
| ITRULE_00311 | Rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company. |
| ITRULE_00312 | Rule 37BC - Relaxation from deduction of tax at higher rate under section 206AA. |
| ITRULE_00313 | Rule 37C - Declaration by a buyer for no collection of tax at source under section 206C(1A). |
| ITRULE_00314 | Rule 37CA - Time and mode of payment to Government account of tax collected at source under section 206C. |
| ITRULE_00315 | Rule 37CB - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply. |
| ITRULE_00316 | Rule 37D - Certificate of tax collected at source under section 206C(5). |
| ITRULE_00317 | Rule 37E - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00318 | Rule 37EA - Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C. |
| ITRULE_00319 | Rule 37F - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00320 | Rule 37G - Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C. |
| ITRULE_00321 | Rule 37H - Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C. |
| ITRULE_00322 | Rule 37-I - Credit for tax collected at source for the purposes of sub-section (4) of section 206C. |
| ITRULE_00323 | Rule 37-J - Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C. |
| ITRULE_00324 | Rule 38 - Notice of demand. |
| ITRULE_00325 | Rule 38A - Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989 |
| ITRULE_00326 | Rule 39 - Estimate of advance tax. |
| ITRULE_00327 | Rule 40 - Waiver of interest. |
| ITRULE_00328 | Rule 40A - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00329 | Rule 40B - Special provision for payment of tax by certain companies. |
| ITRULE_00330 | Rule 40BA - Special provisions for payment of tax by certain persons other than a company. |
| ITRULE_00331 | Rule 40BB - Amount received by the company in respect of issue of share. |
| ITRULE_00332 | Rule 40C - Valuation of specified security or sweat equity share being a share in the company. |
| ITRULE_00333 | Rule 40D - Valuation of specified security not being an equity share in the company. |
| ITRULE_00334 | Rule 40E - Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB. |
| ITRULE_00335 | Rule 40F - Part VII-C not to apply from 1-4-2010. |
| ITRULE_00336 | Rule 40G - Refund claim under section 239A |
| ITRULE_00337 | Rule 41 - Refund claim. |
| ITRULE_00338 | Rule 42 - Prescribed authority for tax clearance certificates. |
| ITRULE_00339 | Rule 43 - Forms and certificates for the purpose of sub sections (1) and (1A) of section 230. |
| ITRULE_00340 | Rule 44 - Production of certificate. |
| ITRULE_00341 | Rule 44A - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00342 | Rule 44B - Grant of tax clearance certificate or refusal. |
| ITRULE_00343 | Rule 44C - Form of application for settlement of case and intimation to the assessing officer. |
| ITRULE_00344 | Rule 44CA - Disclosure of information in the application for settlement of cases. |
| ITRULE_00345 | Rule 44D - Fee for furnishing copy of report. |
| ITRULE_00346 | Rule 44DA - Exercise of option under sub-section (1) of section 245M and intimation thereof. |
| ITRULE_00347 | Rule 44DAA - Constitution of Dispute Resolution Committee. |
| ITRULE_00348 | Rule 44DAB - Application for resolution of dispute before the Dispute Resolution Committee. |
| ITRULE_00349 | Rule 44DAC - Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act. |
| ITRULE_00350 | Rule 44DAD - Definitions |
| ITRULE_00351 | Rule 44E - Application for obtaining an advance ruling |
| ITRULE_00352 | Rule 44F - Certification of copies of the advance rulings pronounced by the Board. |
| ITRULE_00353 | Rule 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_00354 | Rule 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_00355 | Rule 44GA - Procedure to deal with requests for bilateral or multilateral advance pricing agreements. |
| ITRULE_00356 | Rule 44H - Omitted vide Income-tax (8th Amendment) Rules, 2020, effective from 6-5-2020 |
| ITRULE_00357 | Rule 45 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) |
| ITRULE_00358 | Rule 46 - Mode of service. |
| ITRULE_00359 | Rule 46A - Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals). |
| ITRULE_00360 | Rule 47 - Form of appeal and memorandum of cross-objections to Appellate Tribunal. |
| ITRULE_00361 | Rule 48 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00362 | Rule 48A - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00363 | Rule 48B - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00364 | Rule 48C - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00365 | Rule 48D - Jurisdiction of competent authorities. |
| ITRULE_00366 | Rule 48DD - Statement to be registered with the competent authority under section 269AB |
| ITRULE_00367 | Rule 48E - Manner of publication of notice for acquisition. |
| ITRULE_00368 | Rule 48F - Form of appeal to the Appellate Tribunal. |
| ITRULE_00369 | Rule 48G - Statement to be furnished in respect of transfers of immovable property. |
| ITRULE_00370 | Rule 48H - Form of fortnightly return to be forwarded by registering officer to the competent authority. |
| ITRULE_00371 | Rule 48-I - Rate of interest for determination of discounted value of consideration. |
| ITRULE_00372 | Rule 48J - Jurisdiction of appropriate authority. |
| ITRULE_00373 | Rule 48K - Value of immovable property. |
| ITRULE_00374 | Rule 48L - Statement to be furnished under section 269UC(3). |
| ITRULE_00375 | Rule 49 - Definitions. |
| ITRULE_00376 | Rule 50 - Accountancy examinations recognised. |
| ITRULE_00377 | Rule 51 - Educational qualifications prescribed. |
| ITRULE_00378 | Rule 51A - Nature of business relationship. |
| ITRULE_00379 | Rule 51B - Appearance by Authorised Representative in certain cases. |
| ITRULE_00380 | Rule 52 - Prescribed authority for section 288(5)(b). |
| ITRULE_00381 | Rule 53 - Register of income-tax practitioners. |
| ITRULE_00382 | Rule 54 - Application for registration. |
| ITRULE_00383 | Rule 55 - Certificate of registration. |
| ITRULE_00384 | Rule 56 - Cancellation of certificate. |
| ITRULE_00385 | Rule 57 - Cancellation of certificate obtained by misrepresentation. |
| ITRULE_00386 | Rule 58 - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed. |
| ITRULE_00387 | Rule 59 - Prescribed authority to order an inquiry. |
| ITRULE_00388 | Rule 60 - Charge-sheet. |
| ITRULE_00389 | Rule 61 - Inquiry Officer. |
| ITRULE_00390 | Rule 62 - Proceedings before Inquiry Officer. |
| ITRULE_00391 | Rule 63 - Order of the prescribed authority. |
| ITRULE_00392 | Rule 64 - Procedure if no Inquiry Officer appointed. |
| ITRULE_00393 | Rule 65 - Change of Inquiry Officer. |
| ITRULE_00394 | Rule 66 - Powers of prescribed authority and Inquiry Officer. |
| ITRULE_00395 | Rule 67 - Investment of fund moneys. |
| ITRULE_00396 | Rule 67A - Nomination. |
| ITRULE_00397 | Rule 68 - Circumstances in which withdrawals may be permitted. |
| ITRULE_00398 | Rule 69 - Conditions for withdrawal for various purposes. |
| ITRULE_00399 | Rule 70 - Second withdrawal. |
| ITRULE_00400 | Rule 71 - Repayment of amounts withdrawn. |
| ITRULE_00401 | Rule 71A - Certain rules not to apply. |
| ITRULE_00402 | Rule 72 - Amount withdrawn but not repaid may be deemed as income. |
| ITRULE_00403 | Rule 73 - Withdrawal within twelve months before retirement. |
| ITRULE_00404 | Rule 74 - Accounts. |
| ITRULE_00405 | Rule 75 - Limits for contributions. |
| ITRULE_00406 | Rule 76 - Penalty for assigning or creating a charge on beneficial interest. |
| ITRULE_00407 | Rule 77 - Application for recognition. |
| ITRULE_00408 | Rule 78 - Order of recognition. |
| ITRULE_00409 | Rule 79 - Withdrawal of recognition. |
| ITRULE_00410 | Rule 80 - Exemption from tax when recognition withdrawn. |
| ITRULE_00411 | Rule 81 - Appeal. |
| ITRULE_00412 | Rule 82 - Definitions. |
| ITRULE_00413 | Rule 83 - Establishment of fund and trust. |
| ITRULE_00414 | Rule 84 - Conditions regarding trustees. |
| ITRULE_00415 | Rule 85 - Investment of fund moneys. |
| ITRULE_00416 | Rule 86 - Admission of directors to a fund. |
| ITRULE_00417 | Rule 87 - Ordinary annual contributions. |
| ITRULE_00418 | Rule 88 - Initial contributions. |
| ITRULE_00419 | Rule 89 - Scheme of insurance or annuity. |
| ITRULE_00420 | Rule 90 - Commutation of annuity. |
| ITRULE_00421 | Rule 91 - Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s money. |
| ITRULE_00422 | Rule 92 - Penalty if employee assigns or charges interest in fund. |
| ITRULE_00423 | Rule 93 - Arrangements on winding up, etc., of business. |
| ITRULE_00424 | Rule 94 - Arrangements for winding up, etc., of fund. |
| ITRULE_00425 | Rule 95 - Application for approval. |
| ITRULE_00426 | Rule 96 - Amendment of rules, etc., of fund. |
| ITRULE_00427 | Rule 97 - Appeal. |
| ITRULE_00428 | Rule 98 - Definitions. |
| ITRULE_00429 | Rule 99 - Establishment of fund and trust. |
| ITRULE_00430 | Rule 100 - Conditions regarding trustees. |
| ITRULE_00431 | Rule 101 - Investment of fund moneys. |
| ITRULE_00432 | Rule 101A - Nomination. |
| ITRULE_00433 | Rule 102 - Admission of directors to a fund. |
| ITRULE_00434 | Rule 103 - Ordinary annual contributions. |
| ITRULE_00435 | Rule 104 - Initial contributions. |
| ITRULE_00436 | Rule 105 - Penalty if employee assigns or charges interest in fund. |
| ITRULE_00437 | Rule 106 - Employer not to have interest in fund moneys. |
| ITRULE_00438 | Rule 107 - Arrangements for winding up, etc., of business. |
| ITRULE_00439 | Rule 108 - Arrangements for winding up of the fund. |
| ITRULE_00440 | Rule 109 - Application for approval. |
| ITRULE_00441 | Rule 110 - Amendment of rules, etc., of fund. |
| ITRULE_00442 | Rule 111 - Appeal. |
| ITRULE_00443 | Rule 111A - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00444 | Rule 111AA - Conditions for reference to valuation officers. |
| ITRULE_00445 | Rule 111AB - Form of report of valuation by registered valuer. |
| ITRULE_00446 | Rule 111B - Publication and circulation of board’s order. |
| ITRULE_00447 | Rule 112 - Search and seizure. |
| ITRULE_00448 | Rule 112A - Inquiry under section 132. |
| ITRULE_00449 | Rule 112B - Release of articles under section 132(5). |
| ITRULE_00450 | Rule 112C - Release of remaining assets. |
| ITRULE_00451 | Rule 112D - Requisition of books of account, etc. |
| ITRULE_00452 | Rule 112E - Form of information under section 133B(1). |
| ITRULE_00453 | Rule 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_00454 | Rule 113 - Disclosure of information respecting assessees. |
| ITRULE_00455 | Rule 114 - Application for allotment of a permanent account number. |
| ITRULE_00456 | Rule 114A - Application for allotment of a tax deduction and collection account number. |
| ITRULE_00457 | Rule 114AA - Application for allotment of a tax collection account number. |
| ITRULE_00458 | Rule 114AAA - Manner of making permanent account number inoperative. |
| ITRULE_00459 | Rule 114AAB - Class or classes of person to whom provisions of section 139A shall not apply. |
| ITRULE_00460 | Rule 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_00461 | Rule 114BA - Transactions for the purposes of clause (vii) of sub-section (1) of section 139A |
| ITRULE_00462 | Rule 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_00463 | Rule 114C - Verification of Permanent Account Number in transactions specified in rule 114B. |
| ITRULE_00464 | Rule 114D - Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60. |
| ITRULE_00465 | Rule 114DA - Furnishing of Annual Statement by a non-resident having Liaison Office in India. |
| ITRULE_00466 | Rule 114DB - Information or documents to be furnished under section 285A. |
| ITRULE_00467 | Rule 114E - Furnishing of statement of financial transaction. |
| ITRULE_00468 | Rule 114F - Definitions. |
| ITRULE_00469 | Rule 114G - Information to be maintained and reported. |
| ITRULE_00470 | Rule 114H - Due diligence requirement. |
| ITRULE_00471 | Rule 114-I - Annual Information Statement. |
| ITRULE_00472 | Rule 115 - Rate of exchange for conversion into rupees of income expressed in foreign currency. |
| ITRULE_00473 | Rule 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_00474 | Rule 116 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00475 | Rule 117 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00476 | Rule 117A - Reduction or waiver of interest payable under section 139. |
| ITRULE_00477 | Rule 117B - Form of statement under section 222 or section 223. |
| ITRULE_00478 | Rule 117C - Tax Recovery Officer to exercise or perform certain powers and functions of an assessing officer. |
| ITRULE_00479 | Rule 118 - Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989 |
| ITRULE_00480 | Rule 119 - Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989 |
| ITRULE_00481 | Rule 119A - Procedure to be followed in calculating interest. |
| ITRULE_00482 | Rule 119AA - Modes of payment for the purpose of section 269SU. |
| ITRULE_00483 | Rule 120 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00484 | Rule 121 - Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00485 | Rule 121A - Form of statement to be furnished by producer of cinematograph films. |
| ITRULE_00486 | Rule 122 - Omitted vide income-Tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
| ITRULE_00487 | Rule 123 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
| ITRULE_00488 | Rule 124 - Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
| ITRULE_00489 | Rule 125 - Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
| ITRULE_00490 | Rule 125 - Electronic-payment of tax. |
| ITRULE_00491 | Rule 126 - Computation of period of stay in India in certain cases. |
| ITRULE_00492 | Rule 127 - Service of notice, summons, requisition, order and other communication. |
| ITRULE_00493 | Rule 127A - Authentication of notices and other documents. |
| ITRULE_00494 | Rule 128 - Foreign Tax Credit. |
| ITRULE_00495 | Rule 129 - Form of application under section 270AA. |
| ITRULE_00496 | Rule 130 - Omission of certain rules and Forms and savings. |
| ITRULE_00497 | Rule 131 - Electronic furnishing of Forms, Returns, Statements, Reports, orders etc. |
| ITRULE_00498 | Rule 132 - Application for recomputation of income under sub-section (18) of section 155 |
| ITRULE_00499 | Rule 133 - Computation of Net winnings from online games during the previous year, for the purposes of section 115BBJ |
| ITRULE_00500 | Rule 134 - Application under sub-section (20) of section 155 regarding credit of tax deduction at source |