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Income Tax Rules 2026

335 Result found.
ITRULE2026_001Rule 1 - Short title and commencement.
ITRULE2026_002Rule 2 - Definitions.
ITRULE2026_003Rule 3 - Arrangements for declaration and payment of dividends within India.
ITRULE2026_004Rule 4 - Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).
ITRULE2026_005Rule 5 - Procedure for notification of a recognised stock exchange for the purposes of section 2(92).
ITRULE2026_006Rule 6 - Method of determination of period of holding of capital assets in certain cases.
ITRULE2026_007Rule 7 - Procedure for notification of zero coupon bond.
ITRULE2026_008Rule 8 - Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.
ITRULE2026_009Rule 9 - Determination of income in case of non-residents.
ITRULE2026_010Rule 10 - Definition of terms for rules 11 and 12.
ITRULE2026_011Rule 11 - Fair market value of assets in certain cases.
ITRULE2026_012Rule 12 - Determination of income attributable to assets in India.
ITRULE2026_013Rule 13 - Threshold for purposes of significant economic presence.
ITRULE2026_014Rule 14 - Method for determining amount of expenditure in relation to income not includible in total income.
ITRULE2026_015Rule 15 - Valuation of perquisites.
ITRULE2026_016Rule 16 - Annual accretion referred to in section 17(1)(i).
ITRULE2026_017Rule 17 - Salary income for purposes of section 17(1)(c)(ii).
ITRULE2026_018Rule 18 - Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner.
ITRULE2026_019Rule 19 - Gross total income for purposes of section 17(3)(b).
ITRULE2026_020Rule 20 - Procedure for purposes of section 19 [Table Sl.No.12] relating to voluntary retirement or voluntary separation.
ITRULE2026_021Rule 21 - Unrealised rent.
ITRULE2026_022Rule 22 - Computation of aggregate average advances for purposes of section 31(1) [Table Sl. No.1] for deduction for provision of bad and doubtful debt.
ITRULE2026_023Rule 23 - Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
ITRULE2026_024Rule 24 - Notification of infrastructure facility for the purposes of section 32(e).
ITRULE2026_025Rule 25 - Depreciation.
ITRULE2026_026Rule 26 - 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 specified banking and online mode or through such other electronic mode as provided in rule 48.
ITRULE2026_027Rule 27 - Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.
ITRULE2026_028Rule 28 - Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.
ITRULE2026_029Rule 29 - Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).
ITRULE2026_030Rule 30 - Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
ITRULE2026_031Rule 31 - Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
ITRULE2026_032Rule 32 - Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.
ITRULE2026_033Rule 33 - Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
ITRULE2026_034Rule 34 - Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
ITRULE2026_035Rule 35 - Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).
ITRULE2026_036Rule 36 - Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).
ITRULE2026_037Rule 37 - Procedure for approval of agricultural extension project under section 47(1)(a).
ITRULE2026_038Rule 38 - Conditions for notification of agricultural extension projects under section 47(1)(a).
ITRULE2026_039Rule 39 - Procedure for approval of skill development projects under section 47(1)(b).
ITRULE2026_040Rule 40 - Conditions subject to which a skill development project is to be notified under section 47(1)(b).
ITRULE2026_041Rule 41 - Expenditure for obtaining right to use spectrum for telecommunication services.
ITRULE2026_042Rule 42 - Special provision regarding interest on bad and doubtful debt of specified financial institution.
ITRULE2026_043Rule 43 - Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.
ITRULE2026_044Rule 44 - Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table Sl. No. 2].
ITRULE2026_045Rule 45 - Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table Sl. No. 6].
ITRULE2026_046Rule 46 - Maintenance of books of account under section 62.
ITRULE2026_047Rule 47 - Report of audit of accounts to be furnished under section 63.
ITRULE2026_048Rule 48 - Other electronic modes of payment.
ITRULE2026_049Rule 49 - Computation of capital gains for purposes of section 67(5).
ITRULE2026_050Rule 50 - Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.
ITRULE2026_051Rule 51 - Other conditions required to be fulfilled by the original fund.
ITRULE2026_052Rule 52 - Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72.
ITRULE2026_053Rule 53 - Computation of fair market value of capital assets for purposes of section 77.
ITRULE2026_054Rule 54 - Form of report of an accountant in respect of slump sale.
ITRULE2026_055Rule 55 - Conditions for reference to Valuation Officers under section 91(1)(b).
ITRULE2026_056Rule 56 - Meaning of expressions used in determination of fair market value.
ITRULE2026_057Rule 57 - Determination of fair market value.
ITRULE2026_058Rule 58 - Prescribed class of persons for the purpose of section 92(3)(i) and section 79.
ITRULE2026_059Rule 59 - Computation of income chargeable to tax under section 92(2)(l).
ITRULE2026_060Rule 60 - Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
ITRULE2026_061Rule 61 - Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.
ITRULE2026_062Rule 62 - Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.
ITRULE2026_063Rule 63 - Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133.
ITRULE2026_064Rule 64 - Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).
ITRULE2026_065Rule 65 - Conditions for claim for deduction under section 134.
ITRULE2026_066Rule 66 - Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144.
ITRULE2026_067Rule 67 - Form of particulars to be furnished along with return of income for claiming deduction under section 144.
ITRULE2026_068Rule 68 - Furnishing of report under section 146.
ITRULE2026_069Rule 69 - Report of accountant to be furnished under section 147(4)(a).
ITRULE2026_070Rule 70 - Form of certificate to be furnished under section 151(5).
ITRULE2026_071Rule 71 - Prescribed authority and form of certificate to be furnished under section 152(5).
ITRULE2026_072Rule 72 - The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6).
ITRULE2026_073Rule 73 - Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
ITRULE2026_074Rule 74 - Taxation of income from retirement benefit account maintained in a notified country.
ITRULE2026_075Rule 75 - Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2).
ITRULE2026_076Rule 76 - Foreign tax credit.
ITRULE2026_077Rule 77 - Meaning of expressions used in determination of arm‘s length price.
ITRULE2026_078Rule 78 - Other method for determination of arm‘s length price.
ITRULE2026_079Rule 79 - Determination of arm‘s length price under section 165.
ITRULE2026_080Rule 80 - Most appropriate method.
ITRULE2026_081Rule 81 - Determination of arm's length price in certain cases.
ITRULE2026_082Rule 82 - Exercise of option for determination of arm‘s length price for multiple years in a single proceeding.
ITRULE2026_083Rule 83 - Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.
ITRULE2026_084Rule 84 - Information and documents to be kept and maintained under section 171(1).
ITRULE2026_085Rule 85 - Report from an accountant to be furnished under section 172.
ITRULE2026_086Rule 86 - Definitions for safe harbour rules for international transactions.
ITRULE2026_087Rule 87 - Eligible assessee for safe harbour rules for international transactions.
ITRULE2026_088Rule 88 - Eligible international transactions for safe harbour.
ITRULE2026_089Rule 89 - Safe harbour for eligible international transactions.
ITRULE2026_090Rule 90 - Procedure relating to transactions other than provision of information technology services.
ITRULE2026_091Rule 91 - Procedure relating to transactions of provision of information technology services.
ITRULE2026_092Rule 92 - Safe harbour rules for international transactions not to apply in certain cases.
ITRULE2026_093Rule 93 - Mutual agreement procedure not to apply where safe harbour for international transactions is accepted.
ITRULE2026_094Rule 94 - Definitions for safe harbour rules for specified domestic transaction.
ITRULE2026_095Rule 95 - Eligible assessee for safe harbour rules for specified domestic transactions.
ITRULE2026_096Rule 96 - Eligible specified domestic transaction for safe harbour.
ITRULE2026_097Rule 97 - Safe harbour for eligible specified domestic transaction.
ITRULE2026_098Rule 98 - Procedure governing safe harbour rules for specified domestic transactions.
ITRULE2026_099Rule 99 - Definitions for safe harbour rules for income attribution in case of income from business and profession.
ITRULE2026_100Rule 100 - Safe harbour for income attribution in case of income from business and profession.
ITRULE2026_101Rule 101 - Procedure governing safe harbour rules for income attribution in case of income from business and profession.
ITRULE2026_102Rule 102 - Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.
ITRULE2026_103Rule 103 - Meaning of expressions used in matters in respect of advance pricing agreement.
ITRULE2026_104Rule 104 - Persons eligible to apply.
ITRULE2026_105Rule 105 - Pre-filing consultation.
ITRULE2026_106Rule 106 - Application for advance pricing agreement.
ITRULE2026_107Rule 107 - Withdrawal of application for agreement.
ITRULE2026_108Rule 108 - Preliminary processing of application.
ITRULE2026_109Rule 109 - Procedure.
ITRULE2026_110Rule 110 - Terms of the agreement.
ITRULE2026_111Rule 111 - Roll back of Agreement.
ITRULE2026_112Rule 112 - Amendments to application.
ITRULE2026_113Rule 113 - Furnishing of annual compliance report.
ITRULE2026_114Rule 114 - Compliance audit of agreement.
ITRULE2026_115Rule 115 - Revision of an agreement.
ITRULE2026_116Rule 116 - Cancellation of an agreement.
ITRULE2026_117Rule 117 - Procedure for giving effect to rollback provision of an Agreement.
ITRULE2026_118Rule 118 - Relief in tax payable under section 206(1) due to operation of section 206(1)(i).
ITRULE2026_119Rule 119 - Renewing an agreement.
ITRULE2026_120Rule 120 - Miscellaneous.
ITRULE2026_121Rule 121 - Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement.
ITRULE2026_122Rule 122 - Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
ITRULE2026_123Rule 123 - Maintenance and furnishing of information and document by constituent entity of an international group under section 171.
ITRULE2026_124Rule 124 - Furnishing of report in respect of an international group under section 511.
ITRULE2026_125Rule 125 - Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176.
ITRULE2026_126Rule 126 - Conditions and activities for finance company located in any International Financial Services Centre for section 177.
ITRULE2026_127Rule 127 - Determination of consequences of impermissible avoidance arrangement.
ITRULE2026_128Rule 128 - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.
ITRULE2026_129Rule 129 - Notice and Forms for reference under section 274.
ITRULE2026_130Rule 130 - Time limits.
ITRULE2026_131Rule 131 - Procedure before Approving Panel.
ITRULE2026_132Rule 132 - Remuneration.
ITRULE2026_133Rule 133 - Modes of payment for the purpose of section 187.
ITRULE2026_134Rule 134 - Exercise of option for taxation of royalty income from patent under section 194(1)[Table Sl. No. 2].
ITRULE2026_135Rule 135 - Calculation of net winnings from online games for purpose of section 194(1)[Table Sl. No. 5].
ITRULE2026_136Rule 136 - Exercise or withdrawal of option for new tax regime.
ITRULE2026_137Rule 137 - Form of report for computation of book profit of companies.
ITRULE2026_138Rule 138 - Form of report for computation of adjusted total income by certain persons other than a company.
ITRULE2026_139Rule 139 - Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table Sl. Nos. 1 to 4] to Act.
ITRULE2026_140Rule 140 - Determination of income of a specified fund attributable to units held by non-residents under section 210(2).
ITRULE2026_141Rule 141 - Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table Sl. Nos. 1 to 4] to Act.
ITRULE2026_142Rule 142 - Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit.
ITRULE2026_143Rule 143 - Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3).
ITRULE2026_144Rule 144 - Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.
ITRULE2026_145Rule 145 - Statements under sections 221(4), 222(2), 223(5) and 224(9).
ITRULE2026_146Rule 146 - Rules related to application for exercising the option for tonnage tax scheme and other matters related to it.
ITRULE2026_147Rule 147 - Publication and circulation of orders of Board under section 239(3)(a).
ITRULE2026_148Rule 148 - Search and Seizure under section 247.
ITRULE2026_149Rule 149 - Procedure to requisition services under section 247(5) and to make a reference under section 247(9).
ITRULE2026_150Rule 150 - Valuation under section 247(9).
ITRULE2026_151Rule 151 - Requisition of books of account, etc. under section 248.
ITRULE2026_152Rule 152 - Release of remaining assets under section 250.
ITRULE2026_153Rule 153 - Distraint and sale.
ITRULE2026_154Rule 154 - Form of information under section 254(1).
ITRULE2026_155Rule 155 - Disclosure of information related to assessees under section 258(2).
ITRULE2026_156Rule 156 - Prescribed income-tax authority under section 259.
ITRULE2026_157Rule 157 - Persons Exempt from obtaining Permanent Account Number under section 262.
ITRULE2026_158Rule 158 - Application for allotment of a Permanent Account Number.
ITRULE2026_159Rule 159 - Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e).
ITRULE2026_160Rule 160 - Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97.
ITRULE2026_161Rule 161 - Transactions for purposes of section 262(9)(a).
ITRULE2026_162Rule 162 - When PAN becomes inoperative under section 262(6).
ITRULE2026_163Rule 163 - Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).
ITRULE2026_164Rule 164 - Forms, eligibility, verification etc. in respect of return of income.
ITRULE2026_165Rule 165 - Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section.
ITRULE2026_166Rule 166 - Conditions for treating a return as defective return under section 263(7).
ITRULE2026_167Rule 167 - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358.
ITRULE2026_168Rule 168 - Prescribed person for verification of return for purposes of section 265 [Table Sl. Nos. 3 and 9].
ITRULE2026_169Rule 169 - Form of verification for furnishing information under section 268(1)(c).
ITRULE2026_170Rule 170 - Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.
ITRULE2026_171Rule 171 - Forms for report of audit or inventory valuation under section 268(5).
ITRULE2026_172Rule 172 - Procedure for purposes of determining expenses for audit or inventory valuation.
ITRULE2026_173Rule 173 - Jurisdiction of Valuation Officers as per section 2(110) read with section 269.
ITRULE2026_174Rule 174 - Day and time for inspection by Valuation Officers, etc., as per section 269(3).
ITRULE2026_175Rule 175 - Prescribed authority for issue of notice under section 270(8).
ITRULE2026_176Rule 176 - Procedure for faceless assessment, reassessment or recomputation under section 273(1) .
ITRULE2026_177Rule 177 - Modified return of income in respect of business reorganisation under section 314.
ITRULE2026_178Rule 178 - Application under section 288(1)[Table Sl. No. 11] regarding credit of tax deduction at source.
ITRULE2026_179Rule 179 - Notice of demand under section 289.
ITRULE2026_180Rule 180 - Return of income in respect of block assessment under section 294(1) .
ITRULE2026_181Rule 181 - Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii).
ITRULE2026_182Rule 182 - Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346.
ITRULE2026_183Rule 183 - Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person.
ITRULE2026_184Rule 184 - Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5).
ITRULE2026_185Rule 185 - Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.
ITRULE2026_186Rule 186 - Application under section 342(5) for change of purpose for which income has been accumulated or set apart.
ITRULE2026_187Rule 187 - Books of account and other documents to be kept and maintained by a registered non-profit organisation.
ITRULE2026_188Rule 188 - Report of audit in case of registered non-profit organisations under section 348.
ITRULE2026_189Rule 189 - Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.
ITRULE2026_190Rule 190 - Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1).
ITRULE2026_191Rule 191 - Mode of service of any order referred to in section 358(3)(b).
ITRULE2026_192Rule 192 - Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) .
ITRULE2026_193Rule 193 - Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.
ITRULE2026_194Rule 194 - Declaration under section 375.
ITRULE2026_195Rule 195 - Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.
ITRULE2026_196Rule 196 - Constitution of Dispute Resolution Committee under section 379.
ITRULE2026_197Rule 197 - Application for resolution of dispute before the Dispute Resolution Committee under section 379.
ITRULE2026_198Rule 198 - Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379.
ITRULE2026_199Rule 199 - Definitions.
ITRULE2026_200Rule 200 - Application for obtaining an advance ruling under section 383.
ITRULE2026_201Rule 201 - Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).
ITRULE2026_202Rule 202 - Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1).
ITRULE2026_203Rule 203 - Credit for tax deducted or collected at source.
ITRULE2026_204Rule 204 - Furnishing of particulars for deduction of tax at source from income under head "Salaries " .
ITRULE2026_205Rule 205 - Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries " .
ITRULE2026_206Rule 206 - Rate of exchange for conversion into rupees of income expressed in foreign currency.
ITRULE2026_207Rule 207 - Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency.
ITRULE2026_208Rule 208 - Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table Sl. No. 8(iii)].
ITRULE2026_209Rule 209 - Application by payee for certificate authorising receipt of interest and other sums without deduction of tax.
ITRULE2026_210Rule 210 - Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table Sl. No. 10] read with section 393(4) [Table Sl. No. 15].
ITRULE2026_211Rule 211 - Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6).
ITRULE2026_212Rule 212 - Declaration by a buyer for no collection of tax at source under section 394(2).
ITRULE2026_213Rule 213 - Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax.
ITRULE2026_214Rule 214 - Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.
ITRULE2026_215Rule 215 - Certificate of tax deducted or collected at source to be furnished under section 395(4).
ITRULE2026_216Rule 216 - Application for allotment of a tax deduction and collection account number.
ITRULE2026_217Rule 217 - Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.
ITRULE2026_218Rule 218 - Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a).
ITRULE2026_219Rule 219 - Statement of deduction or collection of tax at source under section 397(3)(b)
ITRULE2026_220Rule 220 - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.
ITRULE2026_221Rule 221 - Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default.
ITRULE2026_222Rule 222 - Notice of demand under section 289.
ITRULE2026_223Rule 223 - Estimate of advance tax under section 407(8).
ITRULE2026_224Rule 224 - Form of statement under section 413 or section 414.
ITRULE2026_225Rule 225 - Procedure for recovery of tax for the purposes of sections 413 and 475.
ITRULE2026_226Rule 226 - Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413.
ITRULE2026_227Rule 227 - Prescribed authority for tax clearance certificates under section 420.
ITRULE2026_228Rule 228 - Forms and certificates for the purposes of section 420.
ITRULE2026_229Rule 229 - Production of certificate under section 420.
ITRULE2026_230Rule 230 - Refund claim under section 434.
ITRULE2026_231Rule 231 - Form of application under section 440.
ITRULE2026_232Rule 232 - Service of notice, summons, requisition, order and other communication under section 501.
ITRULE2026_233Rule 233 - Authentication of notices and other documents.
ITRULE2026_234Rule 234 - Furnishing of annual statement by a non-resident having liaison office in India.
ITRULE2026_235Rule 235 - Information or documents to be furnished under section 506.
ITRULE2026_236Rule 236 - Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity.
ITRULE2026_237Rule 237 - Furnishing of statement of financial transaction.
ITRULE2026_238Rule 238 - Definitions.
ITRULE2026_239Rule 239 - Information to be maintained and reported.
ITRULE2026_240Rule 240 - Due diligence requirement.
ITRULE2026_241Rule 241 - Definitions for purposes of rules 242, 243 and 244.
ITRULE2026_242Rule 242 - Obligation for reporting transaction of crypto-asset under section 509.
ITRULE2026_243Rule 243 - Reporting requirements for transaction of crypto-asset under section 509.
ITRULE2026_244Rule 244 - Due diligence procedures under section 509.
ITRULE2026_245Rule 245 - Annual Information Statement.
ITRULE2026_246Rule 246 - Application for registration as valuer under section 514.
ITRULE2026_247Rule 247 - Qualification of registered valuer for the purposes of section 514.
ITRULE2026_248Rule 248 - Charging of fee and submission of valuation report under section 514.
ITRULE2026_249Rule 249 - Removal from register of names of valuers and restoration.
ITRULE2026_250Rule 250 - Definitions for the purposes of rules 251 to 268.
ITRULE2026_251Rule 251 - Accountancy examinations recognised.
ITRULE2026_252Rule 252 - Educational qualifications prescribed.
ITRULE2026_253Rule 253 - Nature of business relationship.
ITRULE2026_254Rule 254 - Appearance by Authorised Representative in certain cases.
ITRULE2026_255Rule 255 - Register of income-tax practitioners.
ITRULE2026_256Rule 256 - Application for registration.
ITRULE2026_257Rule 257 - Certificate of registration.
ITRULE2026_258Rule 258 - Cancellation of certificate.
ITRULE2026_259Rule 259 - Cancellation of certificate obtained by misrepresentation.
ITRULE2026_260Rule 260 - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.
ITRULE2026_261Rule 261 - Prescribed authority to order an inquiry.
ITRULE2026_262Rule 262 - Charge-sheet.
ITRULE2026_263Rule 263 - Inquiry Officer.
ITRULE2026_264Rule 264 - Proceedings before Inquiry Officer.
ITRULE2026_265Rule 265 - Order of the prescribed authority .
ITRULE2026_266Rule 266 - Procedure if no Inquiry Officer appointed.
ITRULE2026_267Rule 267 - Change of Inquiry Officer.
ITRULE2026_268Rule 268 - Powers of prescribed authority and Inquiry Officer.
ITRULE2026_269Rule 269 - Procedure to be followed in calculating interest under section 533(2)(u).
ITRULE2026_270Rule 270 - Determination of income, being partly from agricultural and partly from business .
ITRULE2026_271Rule 271 - Income from manufacture of rubber, coffee and tea.
ITRULE2026_272Rule 272 - Deduction in respect of expenditure on production of feature films.
ITRULE2026_273Rule 273 - Deduction in respect of expenditure on acquisition of distribution rights of feature films.
ITRULE2026_274Rule 274 - Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act.
ITRULE2026_275Rule 275 - Approval of the investment fund at its option for purposes of section 9(12).
ITRULE2026_276Rule 276 - Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act.
ITRULE2026_277Rule 277 - Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.
ITRULE2026_278Rule 278 - Conditions for purposes of Schedule III [Table Sl. No. 8] to the Act.
ITRULE2026_279Rule 279 - Limits for the purposes of Schedule III [Table Sl.No. 11] to the Act.
ITRULE2026_280Rule 280 - Allowances for purposes of Schedule III [Table Sl. Nos. 12 and 13] to the Act.
ITRULE2026_281Rule 281 - Circumstances and conditions for purposes of Schedule III [Table Sl. No 16] to the Act.
ITRULE2026_282Rule 282 - Notification of pension fund and other conditions to be satisfied by the pension fund.
ITRULE2026_283Rule 283 - Computation of minimum investment and exempt income for purposes of Schedule V [Table Sl. No. 7] to Act.
ITRULE2026_284Rule 284 - Conditions for the purpose of Schedule VI [Table Sl. No. 5] to the Act.
ITRULE2026_285Rule 285 - Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.
ITRULE2026_286Rule 286 - Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table Sl. No. 2] to Act.
ITRULE2026_287Rule 287 - Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table Sl. Nos. 17 and 18] to Act.
ITRULE2026_288Rule 288 - Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table Sl. No. 46] to Act.
ITRULE2026_289Rule 289 - Rules for functioning of an electoral trust .
ITRULE2026_290Rule 290 - Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account.
ITRULE2026_291Rule 291 - Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.
ITRULE2026_292Rule 292 - Investment of fund moneys .
ITRULE2026_293Rule 293 - Nomination.
ITRULE2026_294Rule 294 - Accounts.
ITRULE2026_295Rule 295 - Assigning or creating a charge on beneficial interest in a recognized provident fund.
ITRULE2026_296Rule 296 - Application for recognition .
ITRULE2026_297Rule 297 - Order of recognition.
ITRULE2026_298Rule 298 - Withdrawal of recognition.
ITRULE2026_299Rule 299 - Exemption from tax when recognition withdrawn.
ITRULE2026_300Rule 300 - Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.
ITRULE2026_301Rule 301 - Definitions for purposes of rules 302 to 315.
ITRULE2026_302Rule 302 - Conditions regarding trust and trustees.
ITRULE2026_303Rule 303 - Investment of fund moneys.
ITRULE2026_304Rule 304 - Admission of directors to a fund.
ITRULE2026_305Rule 305 - Ordinary annual contributions.
ITRULE2026_306Rule 306 - Initial contributions.
ITRULE2026_307Rule 307 - Scheme of insurance or annuity.
ITRULE2026_308Rule 308 - Commutation of annuity.
ITRULE2026_309Rule 309 - Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund.
ITRULE2026_310Rule 310 - Penalty, where employee assigns or charges interest in fund.
ITRULE2026_311Rule 311 - Arrangements on winding up, etc., of business.
ITRULE2026_312Rule 312 - Arrangements for winding up, etc., of fund.
ITRULE2026_313Rule 313 - Application of approval.
ITRULE2026_314Rule 314 - Amendment of rules, etc., of fund.
ITRULE2026_315Rule 315 - Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.
ITRULE2026_316Rule 316 - Definitions for purposes of rules 317 to 329.
ITRULE2026_317Rule 317 - Conditions regarding trust and trustees .
ITRULE2026_318Rule 318 - Investment of fund moneys.
ITRULE2026_319Rule 319 - Nomination
ITRULE2026_320Rule 320 - Admission of directors to a fund.
ITRULE2026_321Rule 321 - Ordinary annual contributions.
ITRULE2026_322Rule 322 - Initial contributions.
ITRULE2026_323Rule 323 - Assigning or creating a charge on beneficial interest in a gratuity fund.
ITRULE2026_324Rule 324 - Employer not to have interest in fund moneys.
ITRULE2026_325Rule 325 - Arrangements for winding up, etc., of business.
ITRULE2026_326Rule 326 - Arrangements for winding up of the fund.
ITRULE2026_327Rule 327 - Application for approval.
ITRULE2026_328Rule 328 - Amendment of rules, etc., of fund.
ITRULE2026_329Rule 329 - Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.
ITRULE2026_330Rule 330 - Limits of reserve for unexpired risks.
ITRULE2026_331Rule 331 - Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act.
ITRULE2026_332Rule 332 - Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.
ITRULE2026_333Rule 333 - Electronic payment of tax, interest, fee and penalty .
ITRULE2026_334APPENDIX I - TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
ITRULE2026_335APPENDIX II - TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
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