Tax Publishers

Contents

Income Tax Rules, 1962

RULE
	Part I : : Preliminary
1.	Short title and commencement
2.	Definitions
	Part II : : Determination of Income
2A.	Limits for the purposes of section 10(13A)
2B.	Conditions for the purpose of section 10(5)
2BA.	Guidelines for the purposes of section 10(10C)
2BB.	Prescribed allowances for the purposes of clause (14) of section 10
2BBA.	Circumstances and conditions for the purposes of clause (19) of section 10
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
2BC.	Amount of annual receipts for the purposes of sub‑clauses (iiiad) and (iiiae) of clause (23C) of section 10
2C.	Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
2CA.	Guidelines for approval under sub‑clauses (vi) and (via) of clause (23C) of section 10
2D.	Guidelines for approval under clause (23F) of section 10
2DA.	Guidelines for approval under clause (23FA) of section 10
2E.	Guidelines for approval under clause (23G) of section 10
2F.	Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
3.	Valuation of perquisites
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
4.	Unrealised rent
5.	Depreciation
5A.	Form of report by an accountant for claiming deduction under section 32(1)(iia)
5AA.	Prescribed authority for investment allowance
5AB.	Report of audit of accounts to be furnished under section 32AB(5)
5AC.	Report of audit of accounts to be furnished under section 33AB(2)
5AD.	Report of audit of accounts to be furnished under section 33ABA(2)
5B.	Development rebate
5C.	Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
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
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
5F.	Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
5G.	Option form for taxation of income from patent under section 115BBF
6.	Prescribed authority for expenditure on scientific research
6A.	Expenditure for obtaining right to use spectrum for telecommunication services.
6A.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999.
6AA.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999.
6AAA.	Prescribed authority for the purposes of sections 35CC and 35CCA
6AAB.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999.
6AAC.	Prescribed authority for the purposes of section 35CCB
6AAD.	Guidelines for approval of agricultural extension project under section 35CCC.
6AAE.	Conditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAF.	Guidelines for approval of skill development project under section 35CCD
6AAG.	Conditions subject to which a skill development project is to be notified under section 35CCD
6AAH.	Meaning of expressions used in rule 6AAF and rule 6AAG
6AB.	Form of audit report for claiming deductions under sections 35D and 35E
6ABA.	Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
6ABAA.	Conditions to be fulfilled for being notified as public facility for the purpose of section 36(1)(viii)
6ABB.	Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
6AC.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1997.
6B.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999.
6C.	Omitted vide Income-tax (Amendment) Rules, 1973, effective from 1-4-1973.
6D.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999.
6DD.	Cases and circumstances in which a payment or aggregate of payments exceeding twenty 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
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
6DDB.	Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
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
6DDD.	Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
6E.	Limits of reserve for unexpired risks
6EA.	Provisions relating to interest on bad and doubtful debts of financial institutions, banks, etc.
6EB.	Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
6F.	Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
6G.	Report of audit of accounts to be furnished under section 44AB
6GA.	Form of report of audit to be furnished under sub-section (2) of section 44DA
6H.	Form of report of an accountant under sub‑sec. (3) of section 50B
7.	Income which is partially agricultural and partially from business
7A.	Income from the manufacture of rubber
7B.	Income from the manufacture of coffee
8.	Income from the manufacture of tea
8A.	Conditions for the grant of development allowance
8AA.	Method of determination of period of holding of capital assets in certain cases.
8B.	Guidelines for notification of zero coupon bond.
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
8D.	Method for determining amount of expenditure in relation to income not includible in total income.
9.	Royalties or copyright fees, etc., for literary or artistic work
9A.	Deduction in respect of expenditure on production of feature films
9B.	Deduction in respect of expenditure on acquisition of distribution rights of feature films
9C.	Conditions for carrying forward or set‑off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
10.	Determination of income in the case of non-residents
10A.	Meaning of expressions used in computation of arms length price
10AB.	Other method of determination of arm's length price
10B.	Determination of arms length price under section 92C
10C.	Most appropriate method
10CA.	Computation of arms length price in certain cases.
10CB.	Computation of interest income pursuant to secondary adjustments.
10D.	Information and documents to be kept and maintained under section 92D
10DA.	Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D
10DB.	Furnishing of Report in respect of an International Group
10E.	Report from an accountant to be furnished under section 92E
10F.	Meaning of expressions used in matters in respect of advance pricing agreement
10G.	Persons eligible to apply
10H.	Pre-filing Consultation
10-I.	Application for advance pricing agreement
10J.	Withdrawal of application for agreement
10K.	Preliminary processing of application
10L.	Procedure
10M.	Terms of the agreement
10MA.	Roll Back of the Agreement.
10N.	Amendments to Application
10-O.	Furnishing of Annual Compliance Report
10P.	Compliance Audit of the agreement
10Q.	Revision of an agreement
10R.	Cancellation of an agreement
10RA.	Procedure for giving effect to rollback provision of an Agreement
10S.	Renewing an agreement
10T.	Miscellaneous
10TA.	Definitions
10TB.	Eligible assessee
10TC.	Eligible international transaction
10TD.	Safe Harbour
10TE.	Procedure
10TF.	Safe harbour rules not to apply in certain cases
10TG.	Mutual Agreement Procedure not to apply
10TH.	Definitions.
10THA.	Eligible assessee.
10THB.	Eligible specified domestic transaction.
10THC.	Safe Harbour.
10THD.	Procedure
10U.	Chapter X-A not to apply in certain cases
10UA.	Determination of consequences of impermissible avoidance arrangement
10UB.	Notice, Forms for reference under section 144BA
10UC.	Time limits
10V.	Guidelines for application of section 9A.
10VA.	Approval of the fund.
10VB.	Statement to be furnished by the fund.
11.	Omitted vide Income-tax (Twenty-first Amendment) Rules, 2001, effective from 21-8-2001.
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
11AA.	Requirements for approval of an institution or fund under section 80G
11B.	Condition for allowance of deduction under section 80GG
11C.	Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
11D.	Omitted vide Income-tax (Twentieth Amendment) Rules, 2003, effective from 1-4-2003.
11DD.	Specified diseases and ailments for the purposes of deduction under section 80DDB
11E.	Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999.
11EA.	Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB
11EE.	Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999.
11F.	General
11G.	Composition of the National Committee
11H.	Headquarters and Secretariat
11-I.	Functions
11J.	Guidelines for approval of associations and institutions
11K.	Guidelines for recommending projects or schemes
11L.	Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
11M.	Procedure before the National Committee
11MA.	Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
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
11N.	Other provisions
11-O.	Certificate of payment of expenditure in respect of eligible projects or schemes notified under section 35AC
11-OA.	Guidelines for notification of affordable housing project as specified business under section 35AD
11-OB.	Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
11P.	Application for exercising or renewing the option for tonnage tax scheme
11Q.	Computation of deemed tonnage
11R.	Incidental activities for purposes of relevant shipping income
11S.	Computation of average of net tonnage for charter-in of tonnage
11T.	Form of report of an accountant under clause (ii) of section 115VW
11U.	Meaning of expressions used in determination of fair market value
11UA.	Determination of Fair Market Value
11UAA.	Determination of Fair Market Value for share other than quoted share.
11UAB.	Determination of fair market value for inventory.
11UB.	Fair market value of assets in certain cases.
11UC.	Determination of Income attributable to assets in India.
	Part III : Assessment Procedure
12.	Return of income and return of fringe benefits
12A.	Preparation of return by authorised representative
12B.	Statement under sub‑section (3A) of section 115R
12BA.	Statement under sub-section (3) of section 115TA
12C.	Statement under sub-section (2) of section 115U
12CA.	Statement under sub-section (4) of section 115UA.
12CB.	Statement under sub-section (7) of section 115UB.
12CC.	Statement under sub-section (4) of section 115TCA
12D.	Prescribed income-tax authority under section 133C.
12E.	Prescribed authority under sub-section (2) of section 143
13.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
14.	Form of verification under section 142
14A.	Form of audit report under section 142(2A)
14B.	Guidelines for the purposes of determining expenses for audit
15.	Notice of demand for regular assessment, etc.
	Part IIIA : Avoidance of Repetitive Appeals
16.	Declaration under section 158A
	Part IV : Tax Exemptions [and Reliefs]
16A.	Prescribed authority for approving any institution or body established for scientific research
16B.	Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
16C.	Requirements for approval of a fund under section 10(23AAA)
16CC.	Form in which audit report under section 10(23C)(iv)/(v)/(vi)/(via) to be filed
16D.	Form of Report for claiming deduction under section 10A
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
16E.	Form of report for claiming deduction under section 10B
16F.	Form of report for claiming deduction under section 10BA
17.	Exercise of option etc under section 11.
17A.	Application for registration of charitable or religious trusts, etc.
17B.	Audit report in the case of charitable or religious trusts, etc.
17C.	Forms or modes of investment or deposits by a charitable or religious trust or institution
17CA.	Functions of electoral trusts
17CB.	Method of valuation for the purposes of sub-section (2) of section 115TD.
17D.	Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
18.	Omitted vide Income-tax (Third Amendment) Rules, 1973, effective from 1-4-1974.
18A.	Omitted vide Income-tax (Third Amendment) Rules, 1976, effective from 1-4-1976.
18AA.	Omitted vide Income-tax (Fifth Amendment) Rules, 1996, retrospectively effective from 1-4-1993.
18AAA.	Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
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
18AAAAA.	Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub‑section (2) of section 80G
18AAB.	Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
18B.	Form of audit report for claiming deduction under section 80HH
18BB.	Form of audit report for claiming deduction under section 80HHA
18BBA.	Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
18BBB.	Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC
18BBC.	Prescribed authority for approval of hotels located in certain areas
18BBD.	Prescribed authority for approval of companies carrying on scientific and industrial research and development
18BBE.	Computation of profits of certain activities forming intergral part of a highway project for the purpose of section 80-IA
18C.	Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii)
18D.	Prescribed authority for approval of companies carrying on scientific research and development
18DA.	Prescribed conditions for deduction under sub‑section (8A) of section 80‑IB
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
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
18DD.	Form of report for claiming deduction under sub‑section (11B) of section 80‑IB
18DDA.	Form of report for claiming deduction under sub-section (11C) of section 80-IB
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
19.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
19A.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999.
19AB.	Form of report for claiming deduction under section 80JJAA
19AC.	Form of certificate to be furnished under sub‑section (3) of section 80QQB
19AD.	Deduction in respect of royalty on patents
19AE.	Income of offshore banking unit
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
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
20AB.	Evidence of payment of security transaction tax for claiming deduction under section 88E
21.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
21A.	Relief when salary is paid in arrears or in advance, etc.
21AA.	Furnishing of particulars for claiming relief under section 89(1)
21AB.	Certificate for claiming relief under an agreement referred to in section 90 and 90A
21AC.	Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 94A
21AD.	Exercise of option under sub-section (4) of section 115BA.
21B.	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999.
	Part V : Registration of Firms
22.	Application for registration of a firm
23.	Intimation regarding subsequent changes in constitution, etc.
24.	Declaration for continuation of registration
24A.	Communication regarding partner who is a benamidar
25.	Certificate of registration
	Part VI : Deduction of Tax at Source
26.	Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A.	Furnishing of particulars of income under the head Salaries
26B.	Statement of particulars of income under heads of income other than Salaries for deduction of tax at source
26C.	Furnishing of evidence of claims by employee for deduction of tax under section 19.
27.	Prescribed arrangements for declaration and payment of dividends within India
28.	Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax.
28A.	Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996
28AA.	Certificate for deduction at lower rates or no deduction of tax from income other than dividends
28AB.	Certificate of no deduction of tax in case of certain entities
29.	Certificate of no deduction of tax or deduction at lower rates from dividends
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 and sub‑section (3) of section 80RRB
29AA.	The certificate referred to in second proviso to section 80-O shall be in Form No. 10HA
29B.	Application for certificate authorising receipt of interest and other sums without deduction of tax
29C.	Declaration by person claiming receipt of certain incomes without deduction of tax.
29D.	Declaration by a sub-contractor under section 194C(3), second proviso clause (i)
30.	Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
30A.	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
31.	Certificate of tax deducted at source to be furnished under section 203
31A.	Statement of deduction of tax under sub-section (3) of section 200
31AA.	Statement of collection of tax under proviso to sub-section (3) of section 206C
31AB.	Annual statement of tax deducted or collected or paid
31AC.	Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
31ACA.	Quarterly return under section 206A
31ACB.	Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
32.	Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996
33.	Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
34.	Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988
35.	Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988
36.	Prescribed persons for section 206
36A.	Prescribed authority for purposes of section 206
37.	Prescribed returns regarding tax deducted at source under section 206
37A.	Omitted vide Income-tax (Sixth Amendment) Rules, 2010, effective from 1-4-2010
37AA.	Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997
37B.	Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
37BA.	Credit for tax deducted at source for the purposes of section 199
37BB.	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.
37BC.	Relaxation from deduction of tax at higher rate under section 206AA.
	Part VIA : Collection of Tax at Source
37C.	Declaration by a buyer for no collection of tax at source under section 206C(1A)
37CA.	Time and mode of payment to Government account of tax collected at source under section 206C
37CB.	Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
37D.	Certificate of tax collected at source under section 206C(5)
37E.	Prescribed returns regarding tax collected at source under section 206C(5A)
37EA.	Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
37F.	Prescribed authority for purposes of section 206C(5A)
37G.	Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C.
37H.	Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
37-I.	Credit for tax collected at source for the purposes of sub-section (4) of section 206C
37-J.	Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
	Part VII : Payment of Advance Tax
38.	Notice of demand
38A.	Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989.
39.	Estimate of advance tax
40.	Waiver of interest
	Part VIIA : Tax Credit
40A.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
	Part VII‑B : Minimum Alternate Tax
40B.	Special provision for payment of tax by certain companies
40BA.	Special provisions for payment of tax by certain persons other than a company
	Part VII‑BA : Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy Back of Shares
40BB.	Amount received by the company in respect of issue of share.
	Part VII‑C : Fringe Benefit Tax
40C.	Valuation of specified security or sweat equity share being a share in the company
40D.	Valuation of specified security not being an equity share in the company
40E.	Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
40F.	Part VII-C not to apply from 1-4-2010
	Part VIII : Refunds
41.	Refund claim
	Part IX : Tax Clearance Certificates
42.	Prescribed authority for tax clearance certificates
43.	Forms and certificates for the purpose of sub‑sections (1) and (1A) of section 230
44.	Production of certificate
44A.	Application for tax clearance certificate for registration of documents in certain cases
44B.	Grant of tax clearance certificate or refusal
	Part IX-A : Settlement of Cases
44C.	Form of application for settlement of case and intimation to the assessing officer
44CA.	Disclosure of information in the application for settlement of cases
44D.	Fee for furnishing copy of report
	Part IX-B : Advance Rulings
44E.	Application for obtaining an advance ruling
44F.	Certification of copies of the advance rulings pronounced by the authority
	Part IX-C : Mutual Agreement Procedure
44G.	Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
44GA.	Procedure to deal with requests for bilateral or multilateral advance pricing agreements
44H.	Action by the competent authority of India and procedure for giving effect to the decision, under the agreement
	Part X : Appeals
45.	Form of appeal to Commissioner (Appeals).
46.	Mode of service
46A.	Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals)
47.	Form of appeal and memorandum of cross-objections to Appellate Tribunal
48.	Form of application for reference to High Court
	Part XA : Annuity Deposits
48A.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
48B.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
48C.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
	Part XB : Acquisition of Immovable Properties under Chapter XX-A
48D.	Jurisdiction of competent authorities
48DD.	Statement to be registered with the competent authority under section 269AB
48E.	Manner of publication of notice for acquisition
48F.	Form of appeal to the Appellate Tribunal
48G.	Statement to be furnished in respect of transfers of immovable property
48H.	Form of fortnightly return to be forwarded by registering officer to the competent authority
	Part XC : Purchase of Immovable Properties under Chapter XXC
48-I.	Rate of interest for determination of discounted value of consideration
48J.	Jurisdiction of appropriate authority
48K.	Value of immovable property
48L.	Statement to be furnished under section 269UC(3)
	Part XI : Authorised Representatives
49.	Definitions
50.	Accountancy examinations recognised
51.	Educational qualifications prescribed
51A.	Nature of business relationship
52.	Prescribed authority for section 288(5)(b)
53.	Register of income-tax practitioners
54.	Application for registration
55.	Certificate of registration
56.	Cancellation of certificate
57.	Cancellation of certificate obtained by misrepresentation
58.	Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
59.	Prescribed authority to order an inquiry
60.	Charge-sheet
61.	Inquiry Officer
62.	Proceedings before Inquiry Officer
63.	Order of the prescribed authority
64.	Procedure if no Inquiry Officer appointed
65.	Change of Inquiry Officer
66.	Powers of prescribed authority and Inquiry Officer
	Part XII : Recognised Provident Funds
67.	Investment of fund moneys
67A.	Nomination
68.	Circumstances in which withdrawals may be permitted
69.	Conditions for withdrawal for various purposes
70.	Second withdrawal
71.	Repayment of amounts withdrawn
71A.	Certain rules not to apply
72.	Amount withdrawn but not repaid may be deemed as income
73.	Withdrawal within twelve months before retirement
74.	Accounts
75.	Limits for contributions
76.	Penalty for assigning or creating a charge on beneficial interest
77.	Application for recognition
78.	Order of recognition
79.	Withdrawal of recognition
80.	Exemption from tax when recognition withdrawn
81.	Appeal
	Part XIII : Approved Superannuation Funds
82.	Definitions
83.	Establishment of fund and trust
84.	Conditions regarding trustees
85.	Investment of fund moneys
86.	Admission of directors to a fund
87.	Ordinary annual contributions
88.	Initial contributions
89.	Scheme of insurance or annuity
90.	Commutation of annuity
91.	Beneficiary not to have any interest in insurance and employer not to have any interest in funds money
92.	Penalty if employee assigns or charges interest in fund
93.	Arrangements on winding up, etc., of business
94.	Arrangements for winding up, etc., of fund
95.	Application for approval
96.	Amendment of rules, etc., of fund
97.	Appeal
	Part XIV : Approved Gratuity Funds
98.	Definitions
99.	Establishment of fund and trust
100.	Conditions regarding trustees
101.	Investment of fund moneys
101A.	Nomination
102.	Admission of directors to a fund
103.	Ordinary annual contributions
104.	Initial contributions
105.	Penalty if employee assigns or charges interest in fund
106.	Employer not to have interest in fund moneys
107.	Arrangements for winding up, etc., of business
108.	Arrangements for winding up of the fund
109.	Application for approval
110.	Amendment of rules, etc., of fund
111.	Appeal
	Part XV : Miscellaneous
111A.	Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999.
111AA.	Conditions for reference to valuation officers
111AB.	Form of report of valuation by registered valuer
111B.	Publication and circulation of boards order
112.	Search and seizure
112A.	Inquiry under section 132
112B.	Release of articles under section 132(5)
112C.	Release of remaining assets
112D.	Requisition of books of account, etc.
112E.	Form of information under section 133B(1)
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
113.	Disclosure of information respecting assessees
114.	Application for allotment of a permanent account number
114A.	Application for allotment of a tax deduction and collection account number
114AA.	Application for allotment of a tax collection account number
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.
114C.	Verification of Permanent Account Number in transactions specified in rule 114B.
114D.	Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.
114DA.	Furnishing of Annual Statement by a non-resident having Liaison Office in India
114DB.	Information or documents to be furnished under section 285A.
114E.	Furnishing of statement of financial transaction.
114F.	Definitions.
114G.	Information to be maintained and reported.
114H.	Due diligence requirement.
115.	Rate of exchange for conversion into rupees of income expressed in foreign currency
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
116.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
117.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
117A.	Reduction or waiver of interest payable under section 139
117B.	Form of statement under section 222 or section 223
117C.	Tax Recovery Officer to exercise or perform certain powers and functions of an assessing officer
118.	Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989.
119.	Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989.
119A.	Procedure to be followed in calculating interest
120.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
121.	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
121A.	Form of statement to be furnished by producer of cinematograph films
122.	Omitted vide income-Tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989.
123.	Application for obtaining certified copies of certain notices
124.	Fees for obtaining certified copy of notice
125.	Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999.
125.	Electronic-payment of tax
126.	Computation of period of stay in India in certain cases.
127.	Service of notice, summons, requisition, order and other communication.
127A.	Authentication of notices and other documents.
128.	Foreign Tax Credit.
129.	Form of application under section 270AA

	Appendix I
	Table of Rates at which Depreciation is Admissible [Effective from assessment year 2006-07]
	Old Appendix I
	Table of Rates at which Depreciation is Admissible [Effective from 1-4-2003 to 31-3-2005]
	Old Appendix I
	Table of Rates at which Depreciation is Admissible [Effective from 2-4-1987 to 31-3-2003]
	Old Appendix I
	Table of Rates at which Depreciation is Admissible [Effective from assessment year 1984-85 to assessment year 1987-88]
	Appendix IA
	Table of rates at which depreciation is admissible

FORM
2	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
2A	Omitted vide Income-tax (Tenth Amendment) Rules, 2001, effective from 2-7-2001
2B	Return of Income for Block Assessment
2C	Return of Income
2D	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
2E	Return of Income
2F	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
3	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
3A	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
3AA	Report under section 32(1)(iia) of the Income Tax Act, 1961
3AAA	Audit Report under Section 32AB(5)
3AB	Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
3AC	Audit Report under section 33AB(2)
3AD	Audit report under section 33ABA(2)
3AE	Audit Report under Section 35D(4)/35E(6) of the Income Tax Act, 1961
3B	Form Nos. ITR-1 to ITR-8 & ITR-V substituted for Form Nos. 1, 2, 2D, 2F, 3, 3A & 3B by the Income Tax (Fourth Amendment) Rules, 2007, w.e.f. 14-5-2007
3BA	Report under Section 36(1)(xi) of the Income Tax Act, 1961
3BB	Monthly Statement to be Furnished by a Stock Exchange in Respect of Transactions in which Client Codes have been Modified after Registering in the System for the Month of.....................
3BC	Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of .................................
3C	Form of Daily Case Register
3CA	Audit report under section 44AB of the Income Tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law
3CB	Audit report under section 44AB of the Income Tax Act 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
3CC	Omitted vide Income Tax (Fourteenth Amendment) Rules, 1999 effective from 4-6-1999
3CD	Statement of particulars required to be furnished under section 44AB of the Income Tax Act, 1961
3CE	Audit report under sub-section (2) of Section 44DA of the Income Tax Act, 1961
3CEA	Report of an accountant to be furnished by an assessee under sub-section (3) of Section 50B of the Income Tax Act, 1961 relating to computation of capital gains in case of slump sale
3CEAA	Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961
3CEAB	Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961
3CEAC	Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961
3CEAD	Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-sec. (4) of section 286 of the Income-tax Act, 1961
3CEAE	Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961
3CEB	Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)
3CEC	Application for a Pre-filing Meeting
3CED	Application for an Advance Pricing Agreement
3CEDA	Application for rollback of an Advance Pricing Agreement
3CEE	Application for Withdrawal of APA Request
3CEF	Annual Compliance Report on Advance Pricing Agreement
3CEFA	Application for Opting for Safe Harbour
3CEFB	Application for Opting for Safe Harbour in respect of Specified Domestic Transactions
3CEG	Form for making the reference to the Commissioner by the Assessing Officer under section 144BA(1)
3CEH	Form for returning the reference made under section 144BA
3CEI	Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA
3CEJ	Report from an accountant to be furnished for purposes of section 9A relating to arms length price in respect of the remuneration paid by an eligible investment fund to the fund manager
3CEK	Annual Statement under section 9A of the Income-tax Act, 1961
3CF-I	Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 in the case of a Research Association
3CF-II	Application form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 in the case of a University, College or other Institution
3CF-III	Application form for Approval under Clause (iia) of Sub-section (1) of Section 35 of the Income Tax Act, 1961 in the case of Company
3CFA	Form for Opting for taxation of income by way of royalty in respect of Patent
3CG	Application for approval of scientific research programme under section 35(2AA) of the Income Tax Act, 1961
3CH	Order of Approval of Scientific Research Programme under section 35(2AA) of the Income Tax Act, 1961
3C-I	Receipt of payment for carrying out scientific research under Section 35(2AA) of the Income Tax Act, 1961
3CJ	Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income Tax Act, 1961
3CK	Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in In-house Research and Development facility and for audit of the accounts maintained for that facility
3CL	Report to be submitted by the prescribed authority to the Income-tax Authority specified under section 35(2AB) of the Income-tax Act, 1961
3CLA	Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility
3CM	Order of approval of in-house Research and Development facility under section 35(2AB) of the Income Tax Act, 1961
3CN	Application for notification of affordable housing project as specified business under section 35AD
3C-O	Application form for approval under sub-section (1) of section 35CCC of the Income Tax Act, 1961
3CP	Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income Tax Act, 1961
3CQ	Application form for approval under sub-section (1) of section 35CCD of the Income Tax Act, 1961
3CR	Form for notification of skill development project under sub-section (1) of section 35CCD of the Income Tax Act, 1961
3CS	Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
3CT	Income Attributable to Assets Located in India under Section 9 of the Income Tax Act, 1961
4	Notice of commencement of planting/replanting tea bushes
4A	Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999
4B	Omitted vide Income-tax (Fifth Amendment) Rules, 1996, effective from 21-11-1996
5	Certificate of planting/replanting tea bushes
5A	Statement of particulars for purposes of section 33A relating to : (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted
5B	Application for notification of a zero coupon bond under clause (48) of section 2 of the Income Tax Act, 1961
6	Omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989
6A	Omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989
6B	Audit report under section 142(2A) of the Income Tax Act, 1961
7	Notice of demand under section 156 of the Income Tax Act, 1961
8	Declaration under section 158A(1) of the Income Tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
9	Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income Tax Act, 1961
9A	Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961
10	Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961
10A	Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income Tax Act, 1961
10AA	Details of accounts under section 80G(5C)(v) of the Income Tax Act, 1961, for providing relief to the victims of earthquake in Gujarat
10B	Audit report under section 12A(b) of the Income Tax Act, 1961 in the case of charitable or religious trusts or institutions
10BA	Declaration to be Filed by the Assessee Claiming Deduction under section 80GG
10BB	Audit report under section 10(23C) of the Income Tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)
10BC	Audit Report under (Sub-rule (12) of rule 17CA) of the Income Tax Rules, 1962, in the case of an Electoral Trust
10C	Audit Report under section 80HH of the Income Tax Act, 1961
10CC	Audit Report under section 80HHA of the Income Tax Act, 1961
10CCA	Audit report under section 80HHB of the Income Tax Act, 1961
10CCAA	Audit report under Section 80HHBA of the Income Tax Act, 1961
10CCAB	Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC
10CCABA	Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub‑section (4C) of section 80HHC, for purposes of proviso to sub‑section (4) of section 80HHC
10CCAC	Report under Section 80HHC(4)/80HHC(4A) of the Income Tax Act, 1961
10CCAD	Report under section 80HHD of the Income Tax Act, 1961
10CCAE	Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a group of tourists
10CCAF	Report under section 80HHE(4)/80HHE(4A) of the Income Tax Act, 1961
10CCAG	Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE
10CCAH	Certificate under clause (ia) of sub‑section (3) of section 80HHB of the Income Tax Act, 1961
10CCAI	Report under section 80HHF(4) of the Income Tax Act, 1961
10CCB	Form of audit report for claiming deduction under section 80-IA or section 80-IB or section 80-IC
10CCBA	Audit Report under Section 80-IB(7A) of the Income Tax Act, 1961
10CCBB	Audit Report of Convention Centre under Rule 18DC(3)
10CCBBA	Form of Audit Report in case of a Convention Centre
10CCBC	Form of report for claiming deduction under sub‑section (11B) of section 80‑IB
10CCBD	Form of report for claiming deduction under section 80-IB(11C)
10CCC	Certificate under sub-rule (3) of rule 18BBE of the Income Tax Rules, 1962
10CCD	Certificate under sub‑section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.
10CCE	Certificate under sub‑section (2) of section 80RRB for Patentees in receipt of Royalty Income, etc.
10CCF	Report by Accountant under Section 80LA(3)
10D	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
10DA	Report under section 80JJAA of the Income-tax Act, 1961
10DB	Form for evidence of payment of securities transaction tax on transactions entered in a recognised stock exchange
10DC	Form for evidence of payment of securities transaction tax on transaction tax on transactions of sale of unit of equity oriented fund to the Mutual Fund
10E	Form for furnishing particulars of income under section 192(2A) for the year ending 31st March, 20...... for claiming relief under section 89(1) by a Government servant or an employee in a [company, co-operative society, local authority, university, institution, association or body]
10F	Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
10FA	Application for Certificate of Residence for the Purposes of an Agreement Under Section 90 and 90A of the Income Tax Act, 1961
10FB	Certificate of Residence for the Purposes of Section 90 and 90A
10FC	Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area
10G	Application for grant of approval or continuance to institution or fund under section 80G(5)(vi) of the Income Tax Act, 1961
10H	Certificate of Foreign Inward Remittance
10HA	Form of Certificate under Second Proviso to Section 80‑O of the Income Tax Act, 1961
10-I	Certificate of Prescribed Authority for the Purposes of Section 80DDB
10-IA	Certificate of the Medical Authority for Certifying Person with disability, severe disability, autism cerebral palsy and multiple disability for purposes of section 80DD and section 80U
10-IB	Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961
11	Application for registration of a firm for the purposes of the Income Tax Act, 1961
11A	Application for registration of a firm for the purposes of the Income Tax Act, 1961
12	Declaration under section 184(7) of the Income Tax Act, 1961, for continuation of registration
12A	Communication under clause (b) of Explanation below section 185(1) of the Income Tax Act, 1961, regarding partner who is a benamidar
12B	Form for furnishing details of income under section 192(2) for the year ending 31st March, 19.....
12BA	Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
12BB	Statement showing particulars of claims by an employee for deduction of tax under section 192
12C	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
13	Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate
13A	Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988
13B	Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988
13BB	Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988 Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988. This form was inserted vide Income-tax (Fifth Amendment) Rules, 1978, effective from 1-6-1978
13C	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
13D	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
13E	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
14	Omitted vide Income-tax (Tenth Amendment) Rules, 1993, effective from 16-6-1993
14A	Omitted vide Income-tax (Third Amendment) Rules, 1988, effective from 9-6-1988
14B	Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996
15	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
15A	Omitted vide Income-tax (Twelfth Amendment) Rules, 1992, effective from 1-6-1992
15AA	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
15B	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
15C	Application by a banking company for a certificate under section 195(3) of the Income Tax Act, 1961 for receipt of interest and other sums without deduction of tax
15CA	Information for taxable payments, to a non-resident foreign company
15CB	Certificate of an Accountant
15CC	Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ............................ of ......................... (Financial Year)
15D	Application by a person other than a banking company for a certificate under section 195(3) of the Income Tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax
15E	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
15F	Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
15G	Declaration under section 197A (1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax
15H	Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax
15-I	Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year ...................
15J	Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year................ (A.Y. ....................)
16	Certificate under section 203 of the Income Tax Act, 1961 for Tax deducted at Source on Salary
16A	Certificate under section 203 of the Income Tax Act, 1961 for Tax deducted at Source
16AA	Certificate for tax deducted at source from income chargeable under the head Salaries-cum-Return of income
16B	Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source
16B	Omitted
16C	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
17	Omitted vide Income-tax (First Amendment) Rules, 2010, effective from 1-4-2009
18	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19A	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19B	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19BB	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19C	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
19D	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
20	Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989
21	Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996. Prior to its omission it was amended vide Income-tax (Sixth Amendment) Rules, 1988 and Income-tax (Fifth Amendment) Rules, 1989
22	Statement of tax deducted at source from contribution repaid to employees in the case of an Approved Superannuation Fund
23	Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996. Before omission it was substituted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988
24	Annual return of Salaries under section 206 of the Income Tax Act, 1961 for the year ending 31st March .........
24G	TDS/TCS Book Adjustment Statement
24Q	Quarterly statement of deduction of tax under sub‑section (3) of section 200 of the Income Tax Act in respect of salary for the quarter ended ............. (June/September/December/March) ............... (Financial Year)
25	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26	Annual Return of deduction of tax under section 206 of the Income Tax Act, 1961 in respect of all payments other than Salaries for the year ending 31st March ...........
26A	Form for Furnishing Accountant Certificate under the First Proviso to Sub-section (1) of Section 201 of the Income Tax Act, 1961
26A	Form for Furnishing Accountant Certificate under the First Proviso to Sub-section (1) of Section 201 of the Income Tax Act, 1961
26AS	Annual Tax Statement under section 203AA
26B	Form to be filed by the Deductor, if the claims refund of Sum Paid under Chapter XVII-B of the Income Tax Act, 1961
26BB	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26C	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26D	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26E	Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997
26F	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26G	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26H	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26-I	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26J	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26K	Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003
26Q	Quarterly statement of deduction of tax under sub‑section (3) of section 200 of the Income Tax Act in respect of payments other than Salary for the quarter ended ......... (June/September/December/ March) ................ (Financial Year)
26QA	Particulars required to be maintained for furnishing quarterly return under section 206A
26QAA	Quarterly return under section 206A for the quarter ended June/ September/December/March (tick whichever applicable) of the Financial Year ...........
26QB	Challan-cum-statement of deduction of tax under section 194-IA
26QC	Challan-cum-statement of Deduction of Tax under Section 194-IB
27	Omitted vide Income-tax (Nineteenth Amendment) Rules, 2005, effective from 30-6-2005
27A	Form for furnishing information with the statement of deduction/ collection of tax at source (tick whichever is applicable) filed on computer media for the period (from........../........../.......... to........../ ........../.......... (DD/MM/YY)#
27B	Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending ........../ ........../............ (DD/MM/YY)#
27BA	Form for Furnishing Accountant Certificate under First Proviso to Sub-section (6A) of Section 206C of the Income-tax Act, 1961
27C	Declaration under sub‑section (IA) of section 206C of the Income Tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax
27D	Certificate under Section 206C of the Income Tax Act, 1961 for Tax Collected at Source
27E	Annual Return of collection of tax under section 206C of Income Tax Act, 1961 in respect of collections for the period ending ..........
27EB	Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003
27EC	Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003
27ED	Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003
27EQ	Quarterly statement of Collection of tax at Source under section 206C of the Income Tax Act for the quarter ended ................ (June/ September/December/March .............. (Financial Year)
27F	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
27G	Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003
27Q	Quarterly statement of deduction of tax under sub section (3) of section 200 of the Income Tax Act in respect of payments other than Salary made to non-residents for the quarter ended ................ (June/September/December/March) .................. (Financial Year)
28	Notice of demand under section 156 of the Income Tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210
28A	Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income Tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act
29	Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989
29A	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
29B	Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
29C	Report under section 115JC of the Income Tax Act, 1961 for computing adjusted total income and alternate minimum tax of the person other than a company
30	Claim for refund of tax
30A	Form of undertaking to be furnished under sub‑section (1) of section 230 of the Income Tax Act, 1961
30B	No Objection Certificate for a person not domiciled in India under section 230(1) of the Income Tax Act, 1961
30C	Form for furnishing the details under section 230(1A) of the Income Tax Act, 1961
31	Application for a certificate under the first proviso to sub‑section (1A) of section 230 of the Income Tax Act, 1961
32	Omitted vide Income-tax (Twenty-eighth Amendment) Rules, 2003, effective from 21-11-2003
33	Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income Tax Act, 1961
34	Omitted vide Income-tax (Twenty-eighth Amendment) Rules, 2003, effective from 21-11-2003
34A	Application for a certificate under section 230A(1) of the Income Tax Act, 1961
34B	Application for Settlement of Cases
34BA	Intimation to the Assessing Officer of Having made an Application to the Settlement Commission
34C	Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income Tax Act, 1961
34D	Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income Tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non‑resident]
34DA	Form of application by a resident applicant referred to in [section 245N(b)(A)(iii)] seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him
34E	Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining an advance ruling under section 245Q(1) of the Income Tax Act, 1961
34EA	Form of application for obtaining an advance ruling under section 245Q(1) of the Income Tax Act, 1961
34F	Form of Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of Section 295 of the Income Tax Act, 1961
35	Appeal to the Commissioner of Income-tax (Appeals)
36	Form of appeal to the Appellate Tribunal
36A	Form of memorandum of cross-objections to the Appellate Tribunal
37	Reference application under section 256(1) of the Income Tax Act, 1961
37A	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
37B	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
37C	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
37D	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
37E	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
37EE	Statement to be registered with the competent authority under section 269AB(2) of the Income Tax Act, 1961
37F	Form of appeal to the Appellate Tribunal against order of competent authority
37G	Statement to be furnished to the registering officer under section 269P(1) of the Income Tax Act, 1961, along with the instrument of transfer
37H	Fortnightly return under section 269P(2)(b) of the Income Tax Act, 1961, in respect of documents registered
37-I	Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income Tax Act, 1961
38	Register of Income Tax practitioners maintained by the [Chief Commissioner or Commissioner] of Income Tax .................
39	Form of application for registration as authorised income tax practitioner
40	Certificate of registration
40A	Form of Nomination
40B	Form for modifying nomination
40C	Application for Recognition of provident fund
41	Form for maintaining accounts of subscribers to a recognised provident fund
42	Appeal against refusal to recognise or withdrawal of recognition from a provident fund
43	Appeal against refusal to approve or withdrawal of approval from a superannuation fund
44	Appeal against refusal to approve or withdrawal of approval from a gratuity fund
44A	Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999
45	Warrant of authorisation under section 132 of the Income Tax Act, 1961, and Rule 112(1) of the Income Tax Rules, 1962
45A	Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income Tax Act, 1961
45B	Warrant of authorisation under sub-section (1A) of Section 132 of the Income Tax Act, 1961
45C	Warrant of authorisation under sub-section (1) of Section 132A of the Income Tax Act, 1961
45D	Information to be furnished to the Income Tax Authority under Section 133B of the Income Tax Act, 1961
46	Application for information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961
47	Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961
48	Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961
49	Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961
49A	Application for Allotment of Permanent Account Number
49AA	Application for Allotment of Permanent Account Number
49B	Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income Tax Act, 1961
49C	Annual Statement under Section 285 of the Income Tax Act, 1961
49D	Information and Documents to be Furnished by an Indian Concern under Section 285A
50	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
51	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
52	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
52A	Statement to be furnished to the Assessing Officer under section 285B of the Income Tax Act, 1961, in respect of production of a cinematograph film
53	Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989
54	Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B) of the Income Tax Act, 1961
55	Application for approval of an association or institution for purposes of exemption under section 10(23) or continuance thereof for the year ........
56	Application for grant of exemption or continuance thereof under sections 10(23C)(iv) and (v) for the year ...........
56A	Application for approval of a venture capital fund or a venture capital company
56AA	Application for approval of a Venture Capital Fund or a Venture Capital Company
56B	Condensed financial information income statement
56BA	Condensed financial information Income statement
56C	Statement of assets and liabilities
56CA	Statement of assets and liabilities
56D	Application for Grant of Exemption or Continuance thereof Under Section 10(23C)(vi) and (via) for the year ................
56E	Application for Approval under Section 10(23G) of an Enterprise Wholly Engaged in the Eligible Business
56F	Report under section 10A of the Income Tax Act, 1961
56FF	Particulars to be furnished under clause (b) of sub‑section (1B) of section 10A of the Income Tax Act, 1961
56G	Report under section 10B of the Income Tax Act, 1961
56H	Report under section 10BA of the Income Tax Act, 1961
57	Certificate under section 222 or 223 of the Income Tax Act, 1961
58A	Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC
58B	Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC
58C	Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution Reporting period .......... to .........
58D	Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or scheme Reporting period .................... to ............................
59	Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income Tax Act
59A	Application for approval of Mutual Funds investing in the eligible issue of Public Companies under Section [80C(2)(xx) or under section] 88(2)(xvii) of the Income Tax Act
60	Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a Permanent Account Number and who enters into any transaction specified in Rule 114B
61	Statement Containing Particulars of Declaration Received in Form No. 60
61A	Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961
61A	Annual Information Return or Statement of Financial Transactions under section 285BA of the Income Tax Act, 1961 [Applicable for financial transactions carried out during 1-4-2015 to 31-3-2016]
61B	Statement of Reportable Account under sub-section (1) section 285BA of the Income Tax Act, 1961
62	Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years
63	Statement to be furnished to the assessing officer designated under rule 12B of the Income Tax Rules, 1962, in respect of income distributed by the Unit Trust of India (Separate forms to be filled up for each scheme)
63A	Statement to be furnished to the assessing officer designated under rule 12B of the Income Tax Rules, 1962, in respect of income distributed by a Mutual Fund (Separate forms to be filled up for each scheme)
63AA	Statement to be furnished in respect of income distributed by a securitisation trust
64	Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income Tax Act, 1961
64A	Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961
64B	Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961
64C	Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961
64D	Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961
64E	Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income tax Act, 1961
64F	Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961
65	Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income Tax Act, 1961
65	Omitted vide Income-tax (Twenty First Amendment) Rules, 2005, effective from 1-12-2004
66	Audit Report under clause (ii) of section 115VW of the Income Tax Act, 1961
67	Statement of income from a country or specified territory outside India and Foreign Tax Credit
68	Form of application under section 270AA(2) of the Income Tax Act, 1961
	Appendix III
	All India Gradation List

The Income Tax (Certificate Proceedings) Rules, 1962

RULE
	Part I : Preliminary
1.	Short title and commencement
2.	Definitions
3.	Forms
4.	Omitted vide Income-tax (Certificate Proceedings) (Amendment) Rules, 1971, effective from 1-1-1972
5.	Omitted vide Income-tax (Certificate Proceedings (Second Amendment) Rules, 1990 effective from 6-2-1990
6.	Omitted vide Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, effective from 12-9-1990
7.	Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990, effective from 6-2-1990
8.	Transfer of proceedings from one Tax Recovery Officer to another
	Part II : General Procedure
9.	Procedure to be followed while sending certificate to another Tax Recovery Officer
9A.	Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer
10.	Procedure to be followed on receipt of a certificate from a Tax Recovery Officer
11.	Intimation by the first Tax Recovery Officer
12.	Intimation by the other Tax Recovery Officer
13.	Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990
14.	Form of notice of demand
	Part III : Attachment and Sale of Property
15.	Continuance of attachment subject to claim of encumbrancer
16.	Proclamation of sale
17.	Sale to be held by whom and his remuneration
18.	Reserve price
19.	Report of sale
20.	Sale proceeds not to be disbursed till sale confirmed
21.	Registration of sale
22.	Forms
	Part IV : Maintenance and Custody, while under attachment, of livestock or other Movable Property, Fees for such Maintenance and Custody, Sale thereof and Disposal of Sale Proceeds
23.	Property to which rules apply
24.	Custody at place of attachment
25.	Removal and custody of property in other cases
26.	Property may be handed over to the defaulter
27.	Custody of attached cash, securities, etc
28.	Claim of any person other than the defaulter to the property under attachment
29.	Return of property on cancellation or withdrawal of attachment
30.	Property may be sold if costs, etc., not paid
31.	Feeding and tending of livestock under attachment
32.	Removal of livestock
33.	Custody of livestock in pound
34.	Custody with a person other than custody officer
35.	Expenses of custody, maintenance, etc.
	Part V : Delivery of Property Sold and Execution of Document or Endorsement of Negotiable Instrument or Share in a Corporation
36.	Delivery of movable property, debts and shares
37.	Transfer of negotiable instruments and shares
38.	Vesting order in case of other property
39.	Delivery of immovable property in occupancy of defaulter
40.	Delivery of immovable property in occupancy of tenant
	Part VI : Resistance/Obstruction to Delivery of Possession
41.	Resistance or obstruction to possession of immovable property
42.	Resistance or obstruction by defaulter
43.	Resistance or obstruction by bona fide claimant
44.	Dispossession by purchaser
45.	Bona fide claimant to be restored to possession
46.	Rules not applicable to transferee lite pendente
47.	Right to file a suit
	Part VII : Appointment, Powers and Duties of a Receiver
48.	Powers of a receiver
49.	Remuneration of a receiver
50.	Duties of a receiver
51.	Enforcement of receivers duties
52.	Form of order of appointment of a receiver
	Part VIII : Arrest and Detention
53.	Prison in which defaulter may be detained
54.	Subsistence allowance
55.	Forms
	Part VIII-A : Appeals to A Chief Commissioner or Commissioner
55A.	Form of appeal
55B.	Procedure in appeal
	Part IX : Scale of Fees for Processes, Charges for other Proceedings and Poundage Fees, etc.
56.	Process fees
57.	Levy and scale of poundage fees
58.	Copying fees
59.	Inspection fees
	Part X : Miscellaneous
60.	Proceedings against legal representatives of a deceased defaulter
61.	Recovery from surety
62.	Appearance before tax recovery officer

FORM
ITCP 1	Notice of demand to the defaulter
ITCP 2	Warrant of attachment of movable property
ITCP 3	Prohibitory order, where the property consists of debts not secured by Negotiable Instruments
ITCP 4	Prohibitory order, where the property consists of shares in a corporation
ITCP 5	Prohibitory order where the property to be attached consists of movable property to which the defaulter is entitled subject to a lien or right of some other person to the immediate possession thereof
ITCP 6	Notice of attachment of a decree of a Civil Court
ITCP 7	Notice of attachment where the property consists of a share or interest in movable property
ITCP 8	Order to attach salary or allowances of servants of Government or Local Authority
ITCP 9	Order of attachment of Negotiable Instrument
ITCP 10	Notice of attachment of movable property in the custody of a court or a Public Officer
ITCP 11	Order of attachment of property consisting of an interest in Partnership Property
ITCP 12	Warrant of sale of property
ITCP 13	Proclamation of sale
ITCP 14	Certificate of sale of movable property
ITCP 15	Order for payment to the Assessing Officer of current coins and currency notes attached
ITCP 16	Order of attachment of immovable property
ITCP 17	Notice for setting a sale proclamation
ITCP 18	Order of confirmation of sale of immovable property
ITCP 19	Notice to interested parties to show cause why sale should not be set aside
ITCP 20	Certificate of sale of immovable property
ITCP 21	Certificate to defaulter authorising him to mortgage, lease or sell property
ITCP 22	Order attaching a business
ITCP 23	Bond (Sapurdnama)
ITCP 24	Appointment of a Receiver
ITCP 25	Notice to show cause why a warrant of arrest should not be issued
ITCP 26	Warrant of Arrest
ITCP 27	Warrant of Detention in Civil Prison
ITCP 28	Order of Release
ITCP 29	Notice to Legal Representative
ITCP 29A	Appeal to the Chief Commissioner or Commissioner
ITCP 30	Notice to Surety

The Income Tax (Appellate Tribunal) Rules, 1963

RULE
1.	Short title and commencement
2.	Definitions
3.	Sittings of Bench
4.	Powers of Bench
4A.	Powers and functions of the Registrar
5.	Language of the Tribunal
5A.	Filing of documents in Hindi
5B.	Use of Hindi in proceedings and orders
6.	Procedure for filing Appeals
7.	Date of presentation of appeals
8.	Contents of memorandum of appeal
9.	What to accompany memorandum of appeal
9A.	Revised Form No. 36 in case of change in address
10.	Filing of affidavits
11.	Grounds which may be taken in appeal
12.	Rejection or amendment of memorandum of appeal
13.	Who may be joined as respondent in an appeal by assessee
14.	Who may be joined as respondent in an appeal by the Assessing Officer
15.	What to accompany memorandum of appeal under section 253(2)
16.	Authorising a representative to appear
17.	Authorisation to be filed
17A.	Dress regulations for the members and for the representatives of the parties
18.	Preparation of paper books, etc.
19.	Date and place for hearing of appeal to be notified
20.	Date and place of hearing of appeal, how fixed
21.	Grant of time to answer in an appeal under section 253(1)
22.	Cross-objections
23.	Hearing of the appeal
24.	Hearing of appeal ex parte for default by the appellant
25.	Hearing of appeal ex parte for default by the respondent
26.	Continuation of proceedings after the death or insolvency of a party to the appeal
27.	Respondent may support order on grounds decided against him
28.	Remand of the case by the tribunal
29.	Production of additional evidence before the tribunal
30.	Mode of taking additional evidence
31.	Additional evidence to be submitted to the tribunal
32.	Adjournment of appeal
32A.	Award of Costs
33.	Proceedings before the tribunal
34.	Order to be pronounced, signed and dated
34A.	Procedure for dealing with applications under section 254(2)
35.	Order to be communicated to parties
35A.	Procedure for filing and disposal of stay petition
36.	What to accompany an application for reference under section 256(1)
37.	Procedure in respect of application under section 256(1)
38.	Who may be joined as a respondent in an application by the assessee
39.	Who may be joined as a respondent to an application by the Commissioner
40.	Same bench to hear the application
41.	Time for submission of reply by the respondent
42.	Contents of the reply
43.	Dismissal if no question of law arises
44.	Statement of case to be prepared, if a question of law arises
45.	What to accompany the statement of the case
46.	Order on application to be communicated to the parties
47.	Same bench to deal with requisition from High Court under section 256(2)
48.	Copy of the judgment of the High Court to be sent to the Bench
49.	Scale of copying fees
50.	Fees for inspection of records
51.	Repeal and saving
52.	Rules to apply mutatis mutandis under other Acts for adjudication of disputes by the Income-tax Appellate Tribunal

Income Tax Settlement Commission (Procedure) Rules, 1997

RULE
1.	Short title and commencement
2.	Definitions
3.	Language of the Commission
4.	Signing of notices, etc.
5.	Procedure for filing settlement application
6.	Report of the Commissioner under sub-section (2B) of section 245D
7.	Preparation of paper books, etc.
8.	Filing of affidavit
9.	Commissioners further report
9A.	Applicants Comments on Commissioners report under rule 9
10.	Date and place for hearing of application to be notified
11.	Sitting of Bench
12.	Power of a Bench
12A.	Constitution of Two-member bench
13.	Constitution of Special Bench
14.	Filing of authorisation
15.	Verification of additional facts
16.	Proceedings not open to the public
17.	Publication of orders of the Special Bench
18.	Adjournment of hearings
19.	Special provisions in respect of settlement applications made before 1-10-1984

Authority for Advance Rulings (Procedure) Rules, 1996

RULE
1.	Short title and commencement
2.	Definition
3.	Language of the Authority
4.	Sittings of the Authority
5.	Powers of the Authority
6.	Power to remove difficulty
7.	Powers and functions of the Secretary
8.	Signing of notices, etc.
9.	Mode of service of notices
10.	Procedure for filing applications
11.	Submission of additional facts before the Authority
12.	Questions contained in the application
13.	Date and place of hearing to be notified
14.	Authorisation to be filed
15.	Continuation of proceedings after the death, etc., of the applicant
16.	Hearing of application
17.	Hearing of application ex parte
18.	Modification of the order
19.	Rectification of mistakes
20.	Amendment of the record
21.	Fees for supply of additional certified copies
22.	Inspection of records and fees thereof
23.	Declaration of advance rulings to be void in certain circumstances
24.	Proceedings not open to the public
25.	Publication of orders
26.	Authentication and communication of orders
27.	Proceedings of the Authority
28.	Procedure in case of other application
29.	Dress Regulations

Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016

RULE
1.	Short title and commencement
2.	Definition
3.	Method of appointment
4.	Medical fitness

Income Tax (Dispute Resolution Panel) Rules, 2009

RULE
1.	Short title and commencement
2.	Definitions
3.	Constitution of the Panel
4.	Procedure for filing objections
5.	Notice for hearing
6.	Call for records
7.	Hearing of objections
8.	No abatement of proceedings
9.	Power to call for or permit additional evidence
10.	Issue of directions
11.	Directions to be communicated to parties
12.	Passing of Assessment Order
13.	Rectification of mistake or error
14.	Appeal against Assessment Order

FORM
35A	Objections to the Draft Order No. ................... of ....................
36B	Form of appeal to the Appellate Tribunal

Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

RULE
1.	Short title, commencement and application
2.	Eligibility for Deposits
3.	Form of the deposits
4.	Subscription and Mode of investment in the Bonds Ledger Account
5.	Effective date of deposit
6.	Applications
7.	Authorised banks
8.	Nomination
9.	Transferability
10.	Interest
11.	Tradability against Bonds
12.	Repayment
13.	Interpretation

FORM
I	Certificate of Holding
II	Application Form for Pradhan Mantri Garib Kalyan Deposit Scheme, 2016
III	Nomination
IV	Cancellation of Nomination
V	Form for Reporting Under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

Prohibition of Benami Property Transactions Rules, 2016

RULE
1.	Short title and commencement
2.	Definitions
3.	Determination of price in certain cases
4.	Furnishing of Information
5.	Provisional attachment
6.	Confiscation of property under second proviso to sub-section (1) of section 27
7.	Receipt of confiscated property under sub-section (1) of section 28
8.	Management of confiscated property under sub-section (1) of section 28
9.	Disposal of confiscated property under sub-section (3) of section 28
10.	Appeals to the Appellate Tribunal

FORM
1	Management of Confiscated Property Register (Moveable)
2	Management of Confiscated Property Register (Immoveable)
3	Management of Confiscated Property Register (Immoveable)

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

RULE
1.	Short title and commencement
2.	Definitions
3.	Fair market value
4.	Tax authorities
5.	Notice of demand
6.	Appeal to Commissioner (Appeals)
7.	Appeal to Appellate Tribunal
8.	Form of tax arrears
9.	Declaration of undisclosed asset located outside India under section 59
10.	Educational qualifications
11.	Authority in certain cases
12.	Rounding off of income, value of asset and tax
13.	Payment of sum under sub-sections (2) or (5) of section 32
14.	Service of notice, summons, requisition, order or any other communication under section 74
15.	Approved valuer under section 77

FORM
1	Notice of demand
2	Appeal to the Commissioner (Appeals) Designation of the Commissioner (Appeals)
3	Form of appeal to the Appellate Tribunal
4	Form of Memorandum of Cross-Objections to the Appellate Tribunal
5	Certificate under section 31 or 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
6.	Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
7	Acknowledgement of declaration of undisclosed foreign asset under Chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
8	Application for registration as an approved valuer under sub-section (1) of section 77 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Commodities Transaction Tax Rules, 2013

RULE
1.	Short title and commencement
2.	Definitions
3.	Agricultural commodities
4.	Rounding off value of taxable commodities transaction, commodities transaction tax, etc.
5.	Payment of commodities transaction tax
6.	Return of taxable commodities transactions
7.	Return by whom to be signed
8.	Time limit to be specified in the notice calling for return of taxable commodities transaction
9.	Notice of demand
10.	Prescribed time for refund of tax to the person from whom such amount was collected
11.	Form of appeal to Commissioner of Income-tax (Appeals)
12.	Form of appeal to Appellate Tribunal

FORM
1	Return of Taxable Commodities Transactions
2	Notice of demand
3	Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals)
4	Form of appeal to the Appellate Tribunal

Electoral Trusts Scheme, 2013

RULE
1.	Short title, commencement and application
2.	Objectives of the Scheme
3.	Definitions
4.	Eligibility
5.	Procedure for approval
6.	Criteria for approval
7.	Renewal of approval
8.	Withdrawal of approval

FORM
A	Application for Approval of an Electoral Trust under the Electoral Trusts Scheme, 2013

Capital Gains Accounts Scheme, 1988

PARA
1.	Short title, commencement and application
2.	Definitions
3.	Deposit how to be made
4.	Types of deposits
5.	Application for opening account
6.	Issue of duplicate pass book or receipt
7.	Transfer and conversion of the account
8.	Interest
9.	Withdrawal from the account
10.	Utilisation of the amount of withdrawal
11.	Nomination by the depositor
12.	Charge of alienation
13.	Closure of the account

FORM
A	Application for opening an account under the Capital Gains Accounts Scheme, 1988
B	Application for conversion of accounts under the Capital Gains Accounts Scheme, 1988
C	Application for withdrawal of amount from account-A under the Capital Gains Accounts Scheme, 1988
D	Details regarding the manner and extent of utilisation of the amount withdrawn from account under the Capital Gains Accounts Scheme, 1988
E	Form of nomination under the Capital Gains Accounts Scheme, 1988
F	Application for cancellation or change of nomination previously made in respect of account under the Capital Gains Accounts Scheme, 1988
G	Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the depositor
H	Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the nominee/legal heir of the deceased depositor
	Annexure
	Capital Gains Accounts Scheme, 1988--Notification under paragraph 2(e)--Banks authorised to receive deposits under the Scheme

Securities Lending Scheme, 1997

PARA
1.	Preliminary
2.	Applicability
3.	Definition
4.	Scheme
5.	Eligibility criteria for approved intermediary
6.	Obligations and responsibilities of approved intermediary
7.	Guidelines for approved intermediaries

Site Restoration Fund Scheme, 1999

PARA
1.	Short title and application
2.	Definitions
3.	Deposit : How to be made
4.	Manner of deposit
5.	Issue of duplicate statement
6.	Interest
7.	Charge, assignment
8.	Withdrawal and utilisation of the amounts deposited
9.	Procedure for withdrawal
10.	Information regarding deposits and withdrawals
11.	Closure of the account

FORM
A	Application for opening a new account
B	Certificate of Deposit
C	Certificate of Interest
D	Statement of Account
E	Application for Withdrawal
F	Application for Closure of Account
G	Certificate Quantifying Amount of Income Tax on Withdrawal Consequent upon Closure of Account

Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income Tax Act

Notification No. S.O. 1436(E), dated 30-12-2004

Income Tax Welfare Fund Rules, 2007

RULE
1.	Short title and extent
2.	Purposes of the Fund
3.	Sources of Fund
4.	Disbursable Fund
5.	Administration of the Fund
6.	Sponsoring of proposals.
7.	Sanctions and disbursements
8.	Accounting procedure
10.	Audit
11.	Amendments

Industrial Park Scheme, 2008

RULE
1.	Short title, commencement and application
2.	Definitions
3.	Procedure for approval
4.	Criteria for approval
5.	General Conditions
6.	Withdrawal of approval

FORM
IPS-I	Application for consideration under the Industrial Park Scheme, 2008
IPS-II

Employees Stock Option Plan or Scheme

Notification No. 323/2001, dt. 11-10-2001 F.No. 142/48/2001-TPL

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

PARA
1.	Objectives of the scheme
2.	Criteria for approval
3.	Procedure for approval
4.	General conditions
5.	Agreement with Central Government

National Savings Scheme Rules, 1987

RULE
1.	Short title and commencement
2.	Definitions
3.	Application of the Post Office Savings Bank General Rules, 1981, and the Post Office Savings Account Rules, 1981
4.	Opening of account
5.	Deposits and withdrawals
6.	Interest on deposits
7.	Pass Book
8.	Confirmation of balance
9.	Closure of account
10.	Power to relax

National Savings Scheme Rules, 1992

RULE
1.	Short title and commencement
2.	Definitions
3.	Application of the Post Office Savings Banks General Rules, 1981, and the Post Office Savings Account Rules, 1981
4.	Opening of account
5.	Deposits
6.	Interest on deposits
7.	Withdrawal
8.	Pass Book
9.	Confirmation of balance
10.	Closure of account
11.	Power to relax

Deduction in Respect of Investment Made under an Equity Savings Scheme--Rajiv Gandhi Equity Savings Scheme, 2013, Notified

PARA
1.	Short title, commencement and application
2.	Objective of the Scheme
3.	Definitions
4.	Eligibility
5.	Opening or designating of demat account
6.	Procedure for investment under the Scheme
7.	Period of holding and other conditions
8.	Effect of failure to fulfil conditions
9.	Duties of Depository, etc.
10.	Furnishing of consolidated statement
11.	Form for furnishing reports
12.	Savings
13.	Assessee to submit records

FORM
A	Declaration to be submitted by the investors to the depository participants for availing the benefits under the Rajiv Gandhi Equity Savings Scheme
B	Declaration to be submitted by the new retail investors to the depository participants for not availing the benefits under the Rajiv Gandhi Equity Savings Scheme
C	Annual report to be submitted by the depository to the Income-tax Department in Electronic Format before 31st May

Deduction in Respect of Investment Made Under an Equity Savings Scheme--Rajiv Gandhi Equity Savings Scheme, 2012

PARA
1.	Short title, commencement and application
2.	Objective of Scheme
3.	Definitions
4.	Eligibility
5.	Procedure at time of opening demat account
6.	Procedure for investment under Scheme 952
7.	Period of holding requirements 953

FORM
A	Declaration to be Submitted by the Investors to the Depository Participants for Availing the Benefits under the Rajiv Gandhi Equity Savings Scheme
B	Declaration to be Submitted by the New Retail Investor to the Depository Participant on Purchase of Eligible Securities
C	Annual Report be Submitted by the Depository to the Income Tax Department in Electronic Format before 30th April

Tax Return Preparer Scheme, 2006

PARA
1.	Short title, commencement and application
2.	Definitions
3.	Educational qualification for Tax Return Preparers
4.	Enrolment, training and certification to persons to act as Tax Return Preparers
5.	Preparation of and furnishing the return of income by the Tax Return Preparer
6.	Duties and obligations of eligible person
7.	Duties and obligations of the Tax Return Preparer
8.	Selection and responsibilities of the Partner Organisation
9.	Incentive to Tax Return Preparers
10.	Maintenance of particulars relating to Tax Return Preparers
11.	Withdrawal of certificate given to the Tax Return Preparer
12.	Responsibilities and functions of the Resource Centre

National Savings Certificates (VIII Issue) Rules, 1989

RULE
1.	Short title and commencement.
2.	Definitions.
3.	Denominations in which certificates shall be issued.
4.	Types of certificates and issue thereof.
5.	Purchase of Certificates.
6.	Procedure for purchase of certificates.
7.	Legal tender.
8.	Issue of certificates.
9.	Certificate in lieu of proceeds of old certificate.
10.	Transfer from one post office to another.
11.	Transfer of certificate from one person to another.
12.	Pledging of certificate.
13.	Replacement of lost or destroyed certificate.
14.	Nomination.
15.	Encashment on maturity.
15A.	Post-maturity interest.
16.	Premature encashment.
17.	Place of encashment.
18.	Discharge of certificate.
19.	Encashment of minors certificate.
20.	Payment to heirs.
21.	Encashment of certificates held by Army, Air Force and Navy Personnel.
22.	Rights of nominees.
23.	Conversion from one denomination to another.
24.	Income-tax.
25.	Fees.
26.	Responsibility of the post office.
27.	Rectification of mistakes.
28.	Power to relax.

FORM
1	Form of Application for Purchase of National Savings Certificates (VIII Issue)
2	Form of application for nomination under section 6 of the Government Savings Certificates Act, 1959
3	Form of application for cancellation or variation of nomination previously made in respect of savings certificates under section 6 of the Government Savings Certificates Act, 1959

National Savings Certificates (IX-Issue) Rules, 2011

RULE
1.	Short title and commencement
2.	Definitions
3.	Denominations in which certificates shall be issued
4.	Types of Certificates and Issue thereof
5.	Purchase of Certificates
6.	Procedure for purchase of certificates
7.	Legal Tender
8.	Issue of certificates
9.	Certificate in lieu of proceeds of old certificates.
10.	Transfer from one post office to another
11.	Transfer of certificate from one person to another
12.	Pledging of certificate
13.	Replacement of lost or destroyed certificate
14.	Nomination
15.	Encashment on maturity
16.	Premature encashment
17.	Place of encashment
18.	Discharge of certificate
19.	Encashment of minor's certificate
20.	Payment to heirs
21.	Encashment of Certificates held by Army, Air Force and Navy Personnel
22.	Rights of nominees
23.	Conversion from one denomination to another.
24.	Income Tax
25.	Fees
26.	Responsibility of the Post Office
27.	Rectification of mistakes
28.	Power to relax

FORM
1	Form of Application for Purchase of National Savings Certificates (IX Issue)
2	Form of Application for Nomination Under Section 6 of the Government Savings Certificates Act, 1959
3	Form of Application for Cancellation or Variation of Nomination Previously made in Respect of Savings Certificates Under Section 6 of the Government Savings Certificates Act, 1959

Public Provident Fund Scheme, 1968

RULE
1.	Short title and commencement
2.	Definitions
3.	Limits of subscription
4.	Manner of making the subscription
5.	Number of subscriptions
6.	Transfer of accounts
7.	Issue of duplicate pass book, etc.
8.	Interest
9.	Withdrawal from the Fund
10.	Loan
11.	Repayment of loan and interest
12.	Nomination and repayment after death of subscriber
	Annexure
	List of Branches of Nationalised Banks Authorised to Receive Subscription under the Scheme

FORM
A	Application for opening a Public Provident Fund Account under the Public Provident Fund Scheme, 1968
B	Challan for deposit of money into Government account
C	Application form for withdrawals under the Public Provident Fund Scheme, 1968
D	Application for a loan under the Public Provident Fund Scheme, 1968
E	Nomination under the Public Provident Fund Scheme, 1968
F	Cancellation or variation of nomination previously made in respect of Account No. ............... Under the Public Provident Fund Scheme, 1968
G	Application for withdrawals by nominees/legal heirs under the Public Provident Fund Scheme, 1968
H	Application for continuance of account under the Public Provident Fund Scheme, 1968 beyond 15 years

Equity Linked Savings Scheme, 2005

PARA
1.	Short title and commencement
2.	Definitions
3.	Investment and repurchase
4.	Transferability
5.	Investment of equity linked saving funds
6.	Repurchase price
7.	Evidence of investment or repurchase
8.	Termination of a plan
9.	Open Ended Equity Linked Saving Plan

Securities Transaction Tax Rules, 2004

RULE
1.	Short title and commencement
2.	Definitions
3.	Value of taxable securities transaction
4.	Rounding off value of taxable securities transaction, securities transaction tax, etc.
5.	Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund
6.	Payment of Securities Transaction Tax
7.	Return of taxable securities transactions
8.	Return by whom to be signed
9.	Time limit to be specified in the notice calling for return of taxable securities transaction
10.	Notice of demand
11.	Prescribed time for refund of tax to the person from whom such amount was collected
12.	Form of appeal to Commissioner of Income Tax (Appeals)
13.	Form of appeal to Appellate Tribunal

FORM
1	Return of Taxable Securities Transactions
2	Return of Taxable Securities Transactions
3	Notice of demand
4	Appeal to the Commissioner of Income Tax (Appeals) Designation of the Commissioner (Appeals)
5	Form of appeal to the Appellate Tribunal

Senior Citizens Savings Scheme Rules, 2004

RULE
1.	Short title and commencement
2.	Definitions
3.	Opening of account
4.	Deposits and withdrawals
5.	Mode of deposit
6.	Nomination
7.	Interest on deposit
8.	Closure of account
9.	Premature closure of account
10.	Pass Book
11.	Transfer of account from one deposit office to another
12.	Account opened in contravention of rules
13.	Deposits by Non-Resident Indians (NRIs) and Hindu undivided families (HUFs)
14.	Power to relax

FORM
A	Application for Opening of An Account under Senior Citizens Savings Scheme, 2004
B	Application for extension of an account under Senior Citizens Savings Scheme, 2004
C	Application for Nomination/Change/Cancellation of Nomination under Senior Citizens Savings Scheme, 2004
D	Pay‑in‑Slip for Deposits under Senior Citizens Savings Scheme, 2004
E	Application for closure of an account under Senior Citizens Savings Scheme, 2004
F	Application for closure of account under Senior Citizens Savings Scheme, 2004 By Spouse (Joint holder)/Nominee(s)/ legal heirs
G	Application for transfer of account under Senior Citizens Savings Scheme, 2004

Banking Cash Transaction Tax Rules, 2005

RULE
1.	Short title and commencement
2.	Definitions
3.	Maintenance of particulars of taxable banking transactions by the scheduled bank
4.	Payment of banking cash transaction tax
5.	Furnishing of statement by a scheduled bank of number of taxable banking transactions entered into and banking cash transaction tax collected during a month
6.	Return of taxable banking cash transactions
7.	Return by whom to be signed
8.	Time-limit to be specified in the notice calling for return of taxable banking transaction
9.	Notice of demand
10.	Prescribed time for refund of tax to the person from whom such amount was collected
11.	Form of appeal to Commissioner (Appeals)
12.	Form of appeal to Appellate Tribunal

Appendix

FORM
1	Particulars of Taxable Banking Transactions to be Maintained by the Branches of Scheduled Bank
2	Statement of Number of Taxable Banking Transactions Entered Into and Banking Cash Transaction Tax (BCTT) Collected During a Month
3	Return of Taxable Banking Transactions
4	Notice of demand
5	Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) BCTTS-5
6	Form of appeal to the Appellate Tribunal

Bank Term Deposit Scheme, 2006

PARA
1.	Short title and commencement
2.	Definitions
3.	Investment
4.	Types of term deposit
5.	Nomination
6.	Procedure for investment in term deposit
7.	Issue of term deposit receipt
8.	Transfer from one branch of the scheduled bank to another
9.	Pledging of term deposit
10.	Replacement of lost or destroyed term deposit receipts
11.	Encashment on maturity
12.	Rate of interest
13.	Right of nominees
14.	Payment to legal heirs
15.	Income tax
16.	Power to relax

The Income Tax Ombudsman Guidelines, 2010

CLAUSE
	Chapter I : Preliminary
1.	Short title, commencement, extent and application
2.	Definitions
	Chapter II : Establishment of the Office of Income Tax Ombudsman
3.	Appointment and Tenure
4.	Remuneration
5.	Territorial Jurisdiction
6.	Location of offices
7.	Secretariat
	Chapter III : Powers and Duties of Ombudsman
8.	Powers and Duties
	Chapter IV : Procedure for Redressal of Grievances
9.	Grounds on which complaint shall be filed
10.	Procedure for filing the complaint
11.	Proceedings to be summary in nature
12.	Settlement of complaints by agreement
13.	Award by the Ombudsman
	Chapter V : Miscellaneous
14.	Removal of difficulties

Issue of Foreign Currency Convertible Bonds and Ordinary (Through Depositary Receipt Mechanism) Scheme, 1993

PARA
1.	Short title and commencement
2.	Definitions
3.	Eligibility for issue of convertible bonds or ordinary shares of issuing company
3A.	Issue of Global Depositary Receipts
4.	Limits of foreign investment in the issuing company.
5.	Issue structure of the Global Depositary Receipts.
6.	Listing of the Global Depositary Receipts
7.	Transfer and redemption
8.	Taxation on Foreign Currency Convertible Bonds
9.	Taxation on shares issued under Global Depositary Receipt Mechanism
10.	Application of avoidance of double taxation agreement in case of Global Depositary Receipts.
11.	Gift-tax and wealth-tax.

Equalisation Levy Rules, 2016

RULE
1.	Short title and commencement
2.	Definitions
3.	Rounding off of consideration for specified services, equalisation levy, etc.
4.	Payment of Equalisation levy
5.	Statement of specified services
6.	Time limit to be specified in the notice calling for statement of specified services
7.	Notice of demand
8.	Form of appeal to Commissioner of Income-tax (Appeals)
9.	Form of appeal to Appellate Tribunal

FORM
1	Statement of Specified Services
2	Notice of demand under Chapter VIII of the Finance Act, 2016
3	Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals)
4	Form of Appeal to the Appellate Tribunal

The Direct Tax Dispute Resolution Scheme Rules, 2016

RULE
1.	Short title and commencement
2.	Definitions
3.	Form of declaration and undertaking under section 203
4.	Form of certificate under sub-section (1) of section 204
5.	Intimation of payment
6.	Order under sub-section (2) of section 204

FORM
1	Form of Declaration under Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016
2	Undertaking under Sub-Section (4) of Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016
3	Form of Certificate of Intimation under sub-section (1) of Section 204 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016
4	Intimation of Payment under Sub-Section (2) of Section 204 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016
5	Order for Full and Final Settlement of Tax Arrear under Section 204(2) read with Section 205 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016
6	Order for Full and Final Settlement of Specified Tax under Section 204(2) read with Section 205 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

The Income Declaration Scheme Rules, 2016

RULE
1.	Short title and commencement
2.	Definitions
3.	Determination of Fair market value
4.	Declaration of income or income in the form of investment in any asset

FORM
1	Form of Declaration under Section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016
2	Acknowledgement of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016
3	Intimation of Payment under Sub-Section (1) of Section 187 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016
4	Certificate of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016