Contents
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Part IPreliminary |
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1. |
Short title and commencement. |
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2. |
Definitions. |
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Part IIDetermination of Income |
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A. SALARIES |
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2A. |
Limits for the purposes of section 10(13A). |
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2B. |
Conditions for the purpose of section 10(5). |
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2BA. |
Guidelines for the purposes of section 10(10C). |
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2BB. |
Prescribed allowances for the purposes of clause (14) of section 10. |
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2BBA. |
Circumstances and conditions for the purposes of clause (19) of section 10. |
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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. |
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2BC. |
Amount of annual receipts for the purposes of sub‑clauses (iiiad) and (iiiae) of clause (23C) of section 10. |
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2C. |
Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of section 10. |
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2D. |
Guidelines for approval under clause (23F) of section 10. |
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2DA. |
Guidelines for approval under clause (23FA) of section 10. |
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2DB. |
Other conditions to be satisfied by the pension fund. |
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2DC. |
Guidelines for notification under clause (23FE) of section 10. |
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2DCA. |
Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act. |
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2DD. |
Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10. |
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2E. |
Guidelines for approval under clause (23G) of section 10. |
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2F. |
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. |
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3. |
Valuation of perquisites. |
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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. |
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3B. |
Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act. |
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B. INCOME FROM HOUSE PROPERTY |
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4. |
Unrealised rent. |
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C. PROFITS AND GAINS OF BUSINESS OR PROFESSION |
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5. |
Depreciation. |
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5A. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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5AA. |
Prescribed authority for investment allowance. |
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5AB. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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5AC. |
Report of audit of accounts to be furnished under section 33AB(2). |
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5AD. |
Report of audit of accounts to be furnished under section 33ABA(2). |
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5B. |
Development rebate. |
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5C. |
Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35. |
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5CA. |
Intimation under Fifth Proviso to sub-section (1) of section 35. |
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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. |
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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. |
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5F. |
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35. |
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5G. |
Option form for taxation of income from patent under section 115BBF. |
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6. |
Prescribed authority for expenditure on scientific research. |
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6A. |
Expenditure for obtaining right to use spectrum for telecommunication services. |
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6A. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
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6AA. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
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6AAA. |
Prescribed authority for the purposes of sections 35CC and 35CCA. |
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6AAB. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
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6AAC. |
Prescribed authority for the purposes of section 35CCB. |
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6AAD. |
Guidelines for approval of agricultural extension project under section 35CCC. |
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6AAE. |
Conditions subject to which an agricultural extension project is to be notified under section 35CCC. |
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6AAF. |
Guidelines for approval of skill development project under section 35CCD. |
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6AAG. |
Conditions subject to which a skill development project is to be notified under section 35CCD. |
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6AAH. |
Meaning of expressions used in rule 6AAF and rule 6AAG. |
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6AB. |
Form of audit report for claiming deductions under sections 35D and 35E. |
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6ABA. |
Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36. |
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6ABAA. |
Conditions to be fulfilled for being notified as public facility for the purpose of section 36(1)(viii). |
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6ABB. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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6ABBA. |
Other electronic modes. |
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6AC. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1997 |
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6B. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
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6C. |
Omitted vide Income-tax (Amendment) Rules, 1973, effective from 1-4-1973 |
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6D. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
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6DD. |
Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as prescribed in rule 6ABBA. |
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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. |
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6DDB. |
Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43. |
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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. |
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6DDD. |
Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43. |
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6E. |
Limits of reserve for unexpired risks. |
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6EA. |
Provisions relating to interest on bad and doubtful debts of financial institutions, banks, etc. |
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6EB. |
Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D. |
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CC. BOOKS OF ACCOUNT |
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6F. |
Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions. |
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CCC. REPORTS OF AUDIT OF ACCOUNTS OF PERSONS CARRYING ON BUSINESS OR PROFESSION |
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6G. |
Report of audit of accounts to be furnished under section 44AB. |
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CCC-A. REPORT OF AUDIT IN CASE OF INCOME BY WAY OF ROYALTIES, ETC., IN CASE OF NON-RESIDENTS |
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6GA. |
Form of report of audit to be furnished under sub-section (2) of section 44DA. |
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CCCC. REPORT IN THE CASE OF SLUMP SALE |
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6H. |
Form of report of an accountant under sub‑section (3) of section 50B. |
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D. SPECIAL CASES |
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7. |
Income which is partially agricultural and partially from business. |
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7A. |
Income from the manufacture of rubber. |
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7B. |
Income from the manufacture of coffee. |
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8. |
Income from the manufacture of tea. |
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8A. |
Conditions for the grant of development allowance. |
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8AA. |
Method of determination of period of holding of capital assets in certain cases. |
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8AB. |
Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48. |
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8AC. |
Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained. |
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8AD. |
Computation of capital gains for the purposes of sub-section (1B) of section 45. |
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8B. |
Guidelines for notification of zero coupon bond. |
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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. |
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8D. |
Method for determining amount of expenditure in relation to income not includible in total income. |
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9. |
Royalties or copyright fees, etc., for literary or artistic work. |
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9A. |
Deduction in respect of expenditure on production of feature films. |
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9B. |
Deduction in respect of expenditure on acquisition of distribution rights of feature films. |
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9C. |
Conditions for carrying forward or set‑off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation. |
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9D. |
Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit. |
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10. |
Determination of income in the case of non-residents. |
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10A. |
Meaning of expressions used in computation of arms length price. |
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10AB. |
Other method of determination of arm's length price. |
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10B. |
Determination of arms length price under section 92C. |
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10C. |
Most appropriate method. |
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10CA. |
Computation of arms length price in certain cases. |
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10CB. |
Computation of interest income pursuant to secondary adjustments. |
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10D. |
Information and documents to be kept and maintained under section 92D. |
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10DA. |
Maintenance and furnishing of information and document by certain person under section 92D. |
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10DB. |
Furnishing of Report in respect of an International Group. |
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10E. |
Report from an accountant to be furnished under section 92E. |
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ADVANCE PRICING AGREEMENT SCHEME |
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10F. |
Meaning of expressions used in matters in respect of advance pricing agreement. |
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10G. |
Persons eligible to apply. |
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10H. |
Pre-filing Consultation. |
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10-I. |
Application for advance pricing agreement. |
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10J. |
Withdrawal of application for agreement. |
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10K. |
Preliminary processing of application. |
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10L. |
Procedure. |
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10M. |
Terms of the agreement. |
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10MA. |
Roll Back of the Agreement. |
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10N. |
Amendments to Application. |
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10-O. |
Furnishing of Annual Compliance Report. |
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10P. |
Compliance Audit of the agreement. |
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10Q. |
Revision of an agreement. |
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10R. |
Cancellation of an agreement. |
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10RA. |
Procedure for giving effect to rollback provision of an Agreement. |
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10RB. |
Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB. |
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10S. |
Renewing an agreement. |
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10T. |
Miscellaneous. |
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SAFE HARBOUR RULES FOR INTERNATIONAL TRANSACTION |
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10TA. |
Definitions. |
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10TB. |
Eligible assessee. |
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10TC. |
Eligible international transaction. |
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10TD. |
Safe Harbour. |
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10TE. |
Procedure. |
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10TF. |
Safe harbour rules not to apply in certain cases. |
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10TG. |
Mutual Agreement Procedure not to apply. |
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SAFE HARBOUR RULES FOR SPECIFIED DOMESTIC TRANSACTIONS |
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10TH. |
Definitions. |
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10THA. |
Eligible assessee. |
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10THB. |
Eligible specified domestic transaction. |
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10THC. |
Safe Harbour. |
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10THD. |
Procedure. |
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DA. APPLICATION OF GENERAL ANTI AVOIDANCE RULE |
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10U. |
Chapter X-A not to apply in certain cases. |
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10UA. |
Determination of consequences of impermissible avoidance arrangement. |
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10UB. |
Notice, Forms for reference under section 144BA. |
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10UC. |
Time limits. |
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DE. APPROVING PANEL |
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10UD. |
Reference to the Approving Panel. |
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10UE. |
Procedure before the Approving Panel. |
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10UF. |
Remuneration. |
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10V. |
Guidelines for application of section 9A. |
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10VA. |
Approval of the fund. |
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10VB. |
Statement to be furnished by the fund. |
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11. |
Omitted vide Income-tax (Twenty-first Amendment) Rules, 2001, effective from 21-8-2001 |
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E. DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME |
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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. |
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11AA. |
Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G. |
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11B. |
Condition for allowance of deduction under section 80GG. |
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11C. |
Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA. |
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11D. |
Omitted vide Income-tax (Twentieth Amendment) Rules, 2003, effective from 1-4-2003 |
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11DD. |
Specified diseases and ailments for the purposes of deduction under section 80DDB. |
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11E. |
Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
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11EA. |
Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB. |
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EE. STATEMENT UNDER THE SIMPLIFIED PROCEDURE FOR TAXATION OF RETAIL TRADERS, ETC., UNDER CHAPTER XII-C. |
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11EE. |
Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999 |
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F. NATIONAL COMMITTEE FOR PROMOTION OF SOCIAL AND ECONOMIC WELFARE |
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11F. |
General. |
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11G. |
Composition of the National Committee. |
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11H. |
Headquarters and Secretariat. |
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11-I. |
Functions. |
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11J. |
Guidelines for approval of associations and institutions. |
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11K. |
Guidelines for recommending projects or schemes. |
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11L. |
Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee. |
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11M. |
Procedure before the National Committee. |
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11MA. |
Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC. |
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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. |
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11N. |
Other provisions. |
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11-O. |
Certificate of payment of expenditure in respect of eligible projects or schemes notified under section 35AC. |
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11-OA. |
Guidelines for notification of affordable housing project as specified business under section 35AD. |
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11-OB. |
Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD. |
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G. TONNAGE TAX SCHEME FOR SHIPPING COMPANIES |
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11P. |
Application for exercising or renewing the option for tonnage tax scheme. |
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11Q. |
Computation of deemed tonnage. |
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11R. |
Incidental activities for purposes of relevant shipping income. |
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11S. |
Computation of average of net tonnage for charter-in of tonnage. |
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11T. |
Form of report of an accountant under clause (ii) of section 115VW. |
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H. DETERMINATION OF FAIR MARKET VALUE OF THE PROPERTY OTHER THAN IMMOVABLE PROPERTY |
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11U. |
Meaning of expressions used in determination of fair market value. |
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11UA. |
Determination of Fair Market Value. |
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11UAA. |
Determination of Fair Market Value for share other than quoted share. |
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11UAB. |
Determination of fair market value for inventory. |
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11UAC. |
Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56. |
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11UAD. |
Prescribed class of persons for the purpose of section 50CA. |
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11UAE. |
Computation of Fair Market Value of Capital Assets for the purposes of section 50B. |
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I. DETERMINATION OF VALUE OF ASSETS AND APPORTIONMENT OF INCOME IN CERTAIN CASES. |
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11UB. |
Fair market value of assets in certain cases. |
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11UC. |
Determination of Income attributable to assets in India. |
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11UD. |
Thresholds for the purposes of significant economic presence. |
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J. INDIRECT TRANSFER PRIOR TO 28TH MAY, 2012 OF ASSETS SITUATE IN INDIA |
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11UE. |
Specified conditions under Explanation to fifth and sixth proviso to Explanation 5 to clause (i) of sub-section (1) of section 9. |
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11UF. |
Manner of furnishing undertaking under rule 11UE. |
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Part IIIAssessment Procedure |
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12. |
Return of income and return of fringe benefits. |
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12A. |
Preparation of return by authorised representative. |
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12AA. |
Prescribed person for the purposes of clause (c) and clause (cd) of section 140 |
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12AB. |
Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139. |
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12AC. |
Updated return of income. |
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12AD. |
Return of income under section 170A. |
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12B. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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12BA. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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12C. |
Statement under sub-section (2) of section 115U. |
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12CA. |
Statement under sub-section (4) of section 115UA. |
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12CB. |
Statement under sub-section (7) of section 115UB. |
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12CC. |
Statement under sub-section (4) of section 115TCA. |
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12D. |
Prescribed income-tax authority under section 133C. |
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12E. |
Prescribed authority under sub-section (2) of section 143. |
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12F. |
Prescribed income tax authority under second proviso to clause (i) of sub-section (1) of section 142. |
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13. |
Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
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14. |
Form of verification under section 142. |
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14A. |
Form of audit report under section 142(2A). |
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14B. |
Guidelines for the purposes of determining expenses for audit. |
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14C. |
Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B. |
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15. |
Notice of demand for regular assessment, etc. |
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Part IIIAAvoidance of Repetitive Appeals |
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15A. |
Declaration under section 158A. |
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16. |
Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court. |
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Part IVTax Exemptions and Reliefs |
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16A. |
Prescribed authority for approving any institution or body established for scientific research. |
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16B. |
Prescribed authority for the purposes of clauses (8A) and (8B) of section 10. |
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16C. |
Requirements for approval of a fund under section 10(23AAA). |
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16CC. |
Form of report of audit prescribed under tenth proviso to section 10(23C). |
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16D. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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16DD. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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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. |
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16E. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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16F. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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17. |
Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11. |
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17A. |
Application for registration of charitable or religious trusts etc. |
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17AA. |
Books of account and other documents to be kept and maintained. |
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17B. |
Audit report in the case of charitable or religious trusts, etc. |
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17C. |
Forms or modes of investment or deposits by a charitable or religious trust or institution. |
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17CA. |
Functions of electoral trusts. |
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17CB. |
Method of valuation for the purposes of sub-section (2) of section 115TD. |
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17D. |
Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB. |
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18. |
Omitted vide Income-tax (Third Amendment) Rules, 1973, effective from 1-4-1974 |
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18A. |
Omitted vide Income-tax (Third Amendment) Rules, 1976, effective from 1-4-1976 |
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18AA. |
Omitted vide Income-tax (Fifth Amendment) Rules, 1996, retrospectively effective from1-4-1993 |
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18AAA. |
Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G. |
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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. |
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18AAAAA. |
Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub‑section (2) of section 80G. |
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18AAB. |
Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA. |
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18AB. |
Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35. |
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18B. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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18BB. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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18BBA. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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18BBB. |
Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC. |
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18BBC. |
Prescribed authority for approval of hotels located in certain areas. |
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18BBD. |
Prescribed authority for approval of companies carrying on scientific and industrial research and development. |
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18BBE. |
Computation of profits of certain activities forming intergral part of a highway project for the purpose of section 80-IA. |
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18C. |
Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii). |
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18D. |
Prescribed authority for approval of companies carrying on scientific research and development. |
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18DA. |
Prescribed conditions for deduction under sub‑section (8A) of section 80‑IB. |
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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. |
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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. |
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18DD. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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18DDA. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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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. |
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19. |
Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
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19A. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
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19AB. |
Form of report for claiming deduction under section 80JJAA. |
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19AC. |
Form of certificate to be furnished under sub‑section (3) of section 80QQB. |
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19AD. |
Deduction in respect of royalty on patents. |
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19AE. |
Income of offshore banking unit. |
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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. |
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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. |
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20AB. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
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21. |
Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
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21A. |
Relief when salary is paid in arrears or in advance, etc. |
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21AA. |
Furnishing of particulars for claiming relief under section 89(1). |
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21AAA. |
Taxation of income from retirement benefit account maintained in a notified country. |
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21AB. |
Certificate for claiming relief under an agreement referred to in section 90 and 90A. |
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21AC. |
Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 94A. |
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21AD. |
Exercise of option under sub-section (4) of section 115BA. |
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21AE. |
Exercise of option under sub-section (5) of section 115BAA. |
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21AF. |
Exercise of option under sub-section (7) of section 115BAB. |
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21AG. |
Exercise of option under sub-section (5) of section 115BAC. |
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21AH. |
Exercise of option under sub-section (5) of section 115BAD. |
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21-AI. |
Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. |
|
21-AIA. |
Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act. |
|
21AJ. |
Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD. |
|
21AJA. |
Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act. |
|
21AJAA. |
Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act. |
|
21AK. |
Conditions for the purpose of clause (4E) of section 10. |
|
21AL. |
Other Conditions required to be fulfilled by the original fund. |
|
21B. |
Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
|
|
Part VRegistration 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 VIDeduction 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. |
|
26D. |
Furnishing of declaration and evidence of claims by specified senior citizen under section 194P. |
|
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. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
29B. |
Application for certificate authorising receipt of interest and other sums without deduction of tax. |
|
29BA. |
Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients. |
|
29C. |
Declaration by person claiming receipt of certain incomes without deduction of tax. |
|
29D. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
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. |
Omitted vide Income-tax (11th Amendment) Rules, 2020, effective 1-6-2020 |
|
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. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
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 VIACollection 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. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
37EA. |
Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C. |
|
37F. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
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 VIIPayment 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 VIIATax Credit |
|
40A. |
Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
|
|
Part VII‑BMinimum 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‑BASpecial Provisions Relating to Tax on Distributed Income |
|
40BB. |
Amount received by the company in respect of issue of share. |
|
|
Part VII‑CFringe 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 VIIIRefunds |
|
40G. |
Refund claim under section 239A. |
|
41. |
Refund claim. |
|
|
Part IXTax 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. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
44B. |
Grant of tax clearance certificate or refusal. |
|
|
Part IX-ASettlement 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. |
|
44DA. |
Exercise of option under sub-section (1) of section 245M and intimation thereof. |
|
|
Part IX-AADispute Resolution Committee |
|
44DAA. |
Constitution of 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 IX-BAdvance Rulings |
|
44E. |
Application for obtaining an advance ruling. |
|
44F. |
Certification of copies of the advance rulings pronounced by the authority. |
|
44FA. |
Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W. |
|
|
Part IX-CMutual Agreement Procedure |
|
44G. |
Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement. |
|
44GA. |
Procedure to deal with requests for bilateral or multilateral advance pricing agreements. |
|
44H. |
Omitted vide Income-tax (8th Amendment) Rules, 2020, effective from 6-5-2020 |
|
|
Part XAppeals |
|
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. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021. |
|
|
Part XAAnnuity 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 XBAcquisition 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 XCPurchase 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 XIAuthorised Representatives |
|
49. |
Definitions. |
|
50. |
Accountancy examinations recognised. |
|
51. |
Educational qualifications prescribed. |
|
51A. |
Nature of business relationship. |
|
51B. |
Appearance by Authorised Representative in certain cases. |
|
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 XIIRecognised 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 XIIIApproved 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 XIVApproved 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 XVMiscellaneous |
|
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. |
|
114AAA. |
Manner of making permanent account number inoperative. |
|
114AAB. |
Class or classes of person to whom provisions of section 139A shall not apply. |
|
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. |
|
114BA. |
Transactions for the purposes of clause (vii) of sub-section (1) of section 139A. |
|
114BB. |
Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A. |
|
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. |
|
114-I. |
Annual Information Statement. |
|
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. |
|
119AA. |
Modes of payment for the purpose of section 269SU. |
|
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 producers of cinematograph films or persons engaged in specified activity. |
|
122. |
Omitted vide income-Tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
|
123. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
124. |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 |
|
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. |
|
130. |
Omission of certain rules and Forms and savings. |
|
131. |
Electronic furnishing of Forms, Returns, Statements, Reports, orders etc. |
|
132. |
Application for recomputation of income under sub-section (18) of section 155. |
|
|
New 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. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR 1, ITR 7, ITR 8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
2A |
Omitted vide Income-tax (Tenth Amendment) Rules, 2001, effective from 2-7-2001 |
|
2B |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
2C |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
2D |
Form Nos. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR1, ITR8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
2E |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
2F |
Form Nos. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR1, ITR2, ITR3, ITR5, ITR6, ITR7, ITR7, ITR8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
3 |
Form Nos. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR1, ITR2, ITR3, ITR5, ITR6, ITR7, ITR7, ITR8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
3A |
Form Nos. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR1, ITR2, ITR3, ITR5, ITR6, ITR7, ITR7, ITR8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
3AA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
3AAA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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. 1, 2, 2D, 2F, 3, 3A and 3B substituted by Form Nos. ITR1, ITR2, ITR3, ITR5, ITR6, ITR7, ITR7, ITR8 and ITR V vide Income Tax (Fourth Amendment) Rules, 2007, effective from 14-5-2007. |
|
3BA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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, 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-section (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 |
|
3CEEA |
Form for Furnishing Particulars for the Year ending 31st March, ......... for Recomputation for any Adjustment on Account of Income of Past Year(s) included in Books of Account of Previous Year by a Company on Account of Secondary Adjustment under Section 92CE or on Account of an Advance Pricing Agreement entered under Section 92CC |
|
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 |
|
3CEIA |
Form for making reference to the Approving Panel under sub-section (4) of section 144BA of the Income Tax Act, 1961 |
|
3CEJ |
Report from an accountant to be furnished for purposes of section 9A relating to arms length price in respect of the remun-eration paid by an eligible investment fund to the fund manager |
|
3CEJA |
Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund |
|
3CEK |
Statement to be furnished by an eligible investment fund to the Assessing Officer |
|
3CF |
Application for Registration or Approval |
|
3CF |
Application for registration or approval |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
5A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
5C |
Details of Amount Attributed to Capital Asset Remaining with the Specified Entity |
|
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 |
|
8A |
|
|
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 clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 |
|
10A |
Application for registration or provisional registration or intimation or approval or provisional approval |
|
10AA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10AB |
Application for Registration or Approval |
|
10AC |
Order for Registration or Provisional Registration or Approval or Provisional Approval |
|
10AD |
Order for Registration or Approval or Rejection or Cancellation |
|
10B |
Audit report under clause (b) of the tenth proviso to section 10(23C) and under section 12A(1)(b)(ii) of the Income-tax Act, 1961 |
|
10BA |
Declaration to be Filed by the Assessee Claiming Deduction under section 80GG |
|
10BB |
Audit report under clause (b) of the tenth proviso to section 10(23C) and under section 12A(1)(b)(ii) of the Income-tax Act, 1961 |
|
10BBA |
Application for notification under sub-clause (iv) of clause (c) of Explanation 1 to the clause (23FE) of section 10 of the Income Tax Act, 1961 |
|
10BBB |
Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 |
|
10BBC |
Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund |
|
10BBD |
Statement of eligible investment received |
|
10BC |
Audit Report under (sub-rule (12) of rule 17CA) of the Income Tax Rules, 1962, in the case of an Electoral Trust |
|
10BD |
Statement of particulars to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35 of the Income-tax Act, 1961 |
|
10BE |
Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) of sub-section (1A) of section 35 of the Income-tax Act, 1961 |
|
10C |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CC |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAB |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCABA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAC |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAD |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAE |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAF |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAG |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAH |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCAI |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCB |
Form of audit report for claiming deduction under section 80-IA or section 80-IB or section 80-IC |
|
10CCBA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCBB |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCBBA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCBC |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10CCBD |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10DC |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
10-EE |
Form for Exercising Option by Specified Person |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10H |
Certificate of Foreign Inward Remittance |
|
10HA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
10-I |
Omitted vide Income-tax (Fifteenth Amendment) Rules, 2015, effective from 12-9-2015 |
|
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 |
|
10-IC |
Application for exercise of option under sub-section (5) of section 115BAA of the Income Tax Act, 1961 |
|
10-ID |
Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 |
|
10-IE |
Application for exercise/withdrawal of option under clause (i) of sub-section (5) of section 115BAC of the Income Tax Act, 1961 |
|
10-IF |
Application for exercise of option under sub-section (5) of section 115BAD of the Income Tax Act, 1961 |
|
10-IG |
Statement of Exempt Income under clause (4D) of Section 10 of the Income Tax Act, 1961 |
|
10-IH |
Statement of Income of a Specified Fund Eligible for Concessional Taxation under Section 115AD of the Income Tax Act, 1961 |
|
10-II |
Statement of Exempt Income under Clause (23FF) of Section 10 of the Income Tax Act, 1961 |
|
10-IJ |
Certificate to be Issued by Accountant under Clause (23FF) of Section 10 of the Income-tax Act, 1961 |
|
10-IK |
Annual Statement of Exempt Income under Sub-rule (2) of Rule 21AJA and Taxable Income under Sub-rule (2) of Rule 21AJAA |
|
10-IL |
Verification by an Accountant under Sub-rule (3) of Rule 21AJA |
|
11 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
11A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
12 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
12A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
12BBA |
Declaration to be Furnished by Specified Senior Citizen under sub-clause (iii) of clause (b) of Explanation to Section 194P |
|
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 |
|
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 or Insurer for a Certificate under Section 195(3) of the IT Act, 1961, for Receipt of Interest and Other Sums without Deduction of Tax |
|
15CA |
Information to be furnished for payments, to a non-resident not being a company, or to a foreign company |
|
15CB |
Certificate of an Accountant |
|
15CC |
Quarterly statement to be furnished by an authorized 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 |
|
15E |
Application by a person for a certificate under section 195(2) and 195(7) of the Income Tax Act, 1961, for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
15-J |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
16 |
Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source on salary paid to an employee under section 192 or pension/interest income of specified senior citizen under section 194P |
|
16A |
Certificate under section 203 of the Income Tax Act, 1961 for Tax deducted at Source |
|
16AA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
16B |
Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source |
|
16B |
Omitted vide Income-tax (Eleventh Amendment) Rules, 1993, effective from 1-7-1993 |
|
16C |
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source |
|
16D |
Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source |
|
16E |
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 |
|
22 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
23 |
Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
|
24 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 Paid to Employee under Section 192, or Income of Specified Senior Citizen under Section 194P, 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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
26A |
Form for Furnishing Accountant Certificate under the First Proviso to Sub-section (1) of Section 201 of the Income Tax Act, 1961 |
|
26A |
Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
|
26AS |
Annual Information Statement |
|
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 |
|
26QD |
Challan-cum-Statement of Deduction of tax under Section 194M |
|
26QE |
Challan-cum-Statement of Deduction of Tax under Section 194S by Specified Persons |
|
26QF |
Quarterly Statement of Tax Deposited in Relation to Transfer of Virtual Digital Asset under Section 194S to be Furnished by an Exchange for the Quarter Ending .......... June/September/ December/March |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
29D |
Application by a person under section 239A of the Income-tax Act, 1961 for refund of tax deducted |
|
30 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
34B |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
34BA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
34BB |
Exercise of option to withdraw pending application under sub-section (1) of section 245M of the Income Tax Act, 1961 |
|
34BC |
Application to the Dispute Resolution Committee |
|
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 non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 |
|
34DA |
Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 |
|
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 |
|
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 an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
37F |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
37G |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
37H |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
37-I |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
49BA |
Quarterly Statement to be Furnished by Specified Fund or Stock Broker in respect of a non-resident referred to in rule 114AAB for the quarter of .......... of ...... (Financial Year) |
|
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 under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both |
|
53 |
Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
|
54 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
55 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56 |
Omitted vide Income Tax (6th Amendment) Rules, 2021, effective from 1-4-2021 |
|
56A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56AA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56B |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56BA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56C |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56CA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56D |
Omitted vide Income-tax (6th Amendment) Rules, 2019, effective from 5-11-2019 |
|
56E |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56F |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56FF |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56FF |
Particulars to be furnished under clause (b) of sub‑section (1B) of section 10A of the Income Tax Act, 1961 |
|
56G |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
56H |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
57 |
Certificate under section 222 or 223 of the Income Tax Act, 1961 |
|
58A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
58B |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
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 |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
63A |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
63AA |
Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
|
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 |
|
69 |
Application for Recomputation of Income under sub-section (18) of Section 155 |
|
70 |
Intimation to the Assessing Officer of the payment of tax on income recomputed under sub-section (18) of section 155 |
|
|
Appendix III |
|
|
All India Gradation List |
|
|
Appendix IV |
|
1 |
Undertaking under Sub-rule (1) of Rule 11UE of the Income Tax Rules, 1962 |
|
2 |
Form for Certificate under Sub-rule (2) of Rule 11UF |
|
3 |
Intimation for Withdrawal under Sub-rule (3) of Rule 11UF of the Income Tax Rules, 1962 |
|
4 |
Order by Principal Commissioner or Commissioner under Sub-rule (7) of Rule 11UF of the Income Tax Rules, 1962 |