Contents

Income Tax Rules, 1962

RULE

 

 

Part II : Determination of Income

2F.

Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.

8B.

Guidelines for notification of zero coupon bond.

 

Part III : Assessment Procedure

12.

Return of income and return of fringe benefits.

 

Part IV : Tax Exemptions and Reliefs

21AAA.

Taxation of income from retirement benefit account maintained in a notified country.

 

Part IX-AA : Tax Exemptions and Reliefs

44DAA.

Dispute Resolution Committee

44DAB.

Application for resolution of dispute before the Dispute Resolution Committee.

44DAC.

Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act.

44DAD.

Definitions.

 

Part X : Miscellaneous

114.

Application for allotment of a permanent account number.

114AAA.

Manner of making permanent account number inoperative.

 

FORM

 

5B

Application for notification of a zero coupon bond under clause (48) of section 2 of the Income Tax Act, 1961

5BA

Certificate of an Accountant under Sub-rule (6) of Rule 8B

10-EE

Form for Exercising Option by Specified Person

34BC

Application to the Dispute Resolution Committee

ITR-1

Indian Income Tax Return [For individuals being a resident (other than not ordinarily resident) having total income upto Rs. 50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs. 5 thousand]

ITR-2

Indian Income Tax Return [For Individuals and HUFs not having income from profits and gains of business or profession]

ITR-3

Indian Income Tax Return [For individuals and HUFs having income from profits and gains of business or profession]

ITR-4

Indian Income Tax Return [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE]

ITR-5

Indian Income Tax Return [For persons other than– (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7]

ITR-6

Indian Income Tax Return [For Companies other than companies claiming exemption under section 11]

ITR-V

Indian Income Tax Return Verification Form [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4 (SUGAM), ITR-5, ITR-7 filed but NOT verified electronically]

ITR-7

Indian Income Tax Return [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]

e-Assessment of Income Escaping Assessment Scheme, 2022

PARA

 

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

e-Dispute Resolution Scheme, 2022

PARA

 

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Procedure in dispute resolution

5.

Powers of the Dispute Resolution Committee

6.

Waiver of penalty imposable and Immunity from prosecution

7.

Appeal or revision

8.

Authorisation to be filed

9.

Exchange of communication exclusively by electronic mode

10.

Authentication of electronic record

11.

Delivery of electronic record

12.

No personal appearance before the Dispute Resolution Committee

13.

Proceedings not open to the public

14.

Language of the Dispute Resolution Committee

15.

Power to specify format, mode, procedure and processes

Faceless Inquiry or Valuation Scheme, 2022

PARA

 

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

Faceless Jurisdiction of Income Tax Authorities Scheme, 2022

PARA

 

1.

Short title and commencement

2.

Definitions

3.

Scope, Powers and Performance of functions of income-tax authorities