Contents
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 |