ITR-1

Indian Income Tax Return [Assessment Year 2023-24]

ITR-2

Indian Income Tax Return [Assessment Year 2023-24]

ITR-3

Indian Income Tax Return [Assessment Year 2023-24]

ITR-4

Indian Income Tax Return [Assessment Year 2023-24]

ITR-5

Indian Income Tax Return [Assessment Year 2023-24]

ITR-6

Indian Income Tax Return [Assessment Year 2023-24]

ITR-7

Indian Income Tax Return [Assessment Year 2023-24]

Indian Income Tax Return Acknowledgement [Assessment Year 2023-24]

ITR-V

Indian Income Tax Return Verification Form [Assessment Year 2023-24]

ITR-A

Indian Income Tax Return [Assessment Year 2023-24]

ITR-U

Indian Income Tax Updated Return [Assessment Year 2023-24]

Part I--Preliminary

1.

Short title and commencement

2.

Definitions

3.

Forms

4.

Omitted vide Income-tax (Certificate Proceedings) (Amendment) Rules, 1971, effective from 1-1-1972

5.

Omitted vide Income-tax (Certificate Proceedings (Second Amendment) Rules, 1990 effective from 6-2-1990

6.

Omitted vide Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, effective from 12-9-1990

7.

Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990, effective from 6-2-1990

8.

Transfer of proceedings from one Tax Recovery Officer to another

Part II--General Procedure

9.

Procedure to be followed while sending certificate to another Tax Recovery Officer

9A.

Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer

10.

Procedure to be followed on receipt of a certificate from a Tax Recovery Officer

11.

Intimation by the first Tax Recovery Officer

12.

Intimation by the other Tax Recovery Officer

13.

Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990

14.

Form of notice of demand

Part III--Attachment and Sale of Property

15.

Continuance of attachment subject to claim of encumbrancer

16.

Proclamation of sale

17.

Sale to be held by whom and his remuneration

18.

Reserve price

19.

Report of sale

20.

Sale proceeds not to be disbursed till sale confirmed

21.

Registration of sale

22.

Forms

Part IV--Maintenance and Custody, while under attachment, of livestock or other Movable Property, Fees for such Maintenance and Custody, Sale thereof and Disposal of Sale Proceeds

23.

Property to which rules apply

24.

Custody at place of attachment

25.

Removal and custody of property in other cases

26.

Property may be handed over to the defaulter

27.

Custody of attached cash, securities, etc

28.

Claim of any person other than the defaulter to the property under attachment

29.

Return of property on cancellation or withdrawal of attachment

30.

Property may be sold if costs, etc., not paid

31.

Feeding and tending of livestock under attachment

32.

Removal of livestock

33.

Custody of livestock in pound

34.

Custody with a person other than custody officer

35.

Expenses of custody, maintenance, etc.

Part V--Delivery of Property Sold and Execution of Document or Endorsement of Negotiable Instrument or Share in a Corporation

36.

Delivery of movable property, debts and shares

37.

Transfer of negotiable instruments and shares

38.

Vesting order in case of other property

39.

Delivery of immovable property in occupancy of defaulter

40.

Delivery of immovable property in occupancy of tenant

Part VI--Resistance/Obstruction to Delivery of Possession

41.

Resistance or obstruction to possession of immovable property

42.

Resistance or obstruction by defaulter

43.

Resistance or obstruction by bona fide claimant

44.

Dispossession by purchaser

45.

Bona fide claimant to be restored to possession

46.

Rules not applicable to transferee lite pendente

47.

Right to file a suit

Part VII--Appointment, Powers and Duties of a Receiver

48.

Powers of a receiver

49.

Remuneration of a receiver

50.

Duties of a receiver

51.

Enforcement of receivers duties

52.

Form of order of appointment of a receiver

Part VIII--Arrest and Detention

53.

Prison in which defaulter may be detained

54.

Subsistence allowance

55.

Forms

Part VIII-A--Appeals to a Chief Commissioner or Commissioner

55A.

Form of appeal

55B.

Procedure in appeal

Part IX--Scale of Fees for Processes, Charges for other Proceedings and Poundage Fees, etc.

56.

Process fees

57.

Levy and scale of poundage fees

58.

Copying fees

59.

Inspection fees

Part X--Miscellaneous

60.

Proceedings against legal representatives of a deceased defaulter

61.

Recovery from surety

62.

Appearance before tax recovery officer

ITCP1

Notice of demand to the defaulter

ITCP2

Warrant of attachment of movable property

ITCP3

Prohibitory order, where the property consists of debts not secured by Negotiable Instruments

ITCP4

Prohibitory order, where the property consists of shares in a corporation

ITCP5

Prohibitory order where the property to be attached consists of movable property to which the defaulter is entitled subject to a lien or right of some other person to the immediate possession thereof

ITCP6

Notice of attachment of a decree of a Civil Court

ITCP7

Notice of attachment where the property consists of a share or interest in movable property

ITCP8

Order to attach salary or allowances of servants of Government or Local Authority

ITCP9

Order of attachment of Negotiable Instrument

ITCP10

Notice of attachment of movable property in the custody of a court or a Public Officer

ITCP11

Order of attachment of property consisting of an interest in Partnership Property

ITCP12

Warrant of sale of property

ITCP13

Proclamation of sale

ITCP14

Certificate of sale of movable property

ITCP15

Order for payment to the Assessing Officer of current coins and currency notes attached

ITCP16

Order of attachment of immovable property

ITCP17

Notice for setting a sale proclamation

ITCP18

Order of confirmation of sale of immovable property

ITCP19

Notice to interested parties to show cause why sale should not be set aside

ITCP20

Certificate of sale of immovable property

ITCP21

Certificate to defaulter authorising him to mortgage, lease or sell property

ITCP22

Order attaching a business

ITCP23

Bond (Sapurdnama)

ITCP24

Appointment of a Receiver

ITCP25

Notice to show cause why a warrant of arrest should not be issued

ITCP26

Warrant of Arrest

ITCP27

Warrant of Detention in Civil Prison

ITCP28

Order of Release

ITCP29

Notice to Legal Representative

ITCP29A

Appeal to the Chief Commissioner or Commissioner

ITCP30

Notice to Surety

1.

Short title and commencement

2.

Definitions

3.

Sittings of Bench

4.

Powers of Bench

4A.

Powers and functions of the Registrar

5.

Language of the Tribunal

5A.

Filing of documents in Hindi

5B.

Use of Hindi in proceedings and orders

6.

Procedure for filing Appeals

7.

Date of presentation of appeals

8.

Contents of memorandum of appeal

9.

What to accompany memorandum of appeal

9A.

Revised Form No. 36 in case of change in address

10.

Filing of affidavits

11.

Grounds which may be taken in appeal

12.

Rejection or amendment of memorandum of appeal

13.

Who may be joined as respondent in an appeal by assessee

14.

Who may be joined as respondent in an appeal by the Assessing Officer

15.

What to accompany memorandum of appeal under section 253(2)

16.

Authorising a representative to appear

17.

Authorisation to be filed

17A.

Dress regulations for the members and for the representatives of the parties

18.

Preparation of paper books, etc.

19.

Date and place for hearing of appeal to be notified

20.

Date and place of hearing of appeal, how fixed

21.

Grant of time to answer in an appeal under section 253(1)

22.

Cross-objections

23.

Hearing of the appeal

24.

Hearing of appeal ex parte for default by the appellant

25.

Hearing of appeal ex parte for default by the respondent

26.

Continuation of proceedings after the death or insolvency of a party to the appeal

27.

Respondent may support order on grounds decided against him

28.

Remand of the case by the tribunal

29.

Production of additional evidence before the tribunal

30.

Mode of taking additional evidence

31.

Additional evidence to be submitted to the tribunal

32.

Adjournment of appeal

32A.

Award of Costs

33.

Proceedings before the tribunal

34.

Order to be pronounced, signed and dated

34A.

Procedure for dealing with applications under section 254(2)

35.

Order to be communicated to parties

35A.

Procedure for filing and disposal of stay petition

36.

What to accompany an application for reference under section 256(1)

37.

Procedure in respect of application under section 256(1)

38.

Who may be joined as a respondent in an application by the assessee

39.

Who may be joined as a respondent to an application by the Commissioner

40.

Same bench to hear the application

41.

Time for submission of reply by the respondent

42.

Contents of the reply

43.

Dismissal if no question of law arises

44.

Statement of case to be prepared, if a question of law arises

45.

What to accompany the statement of the case

46.

Order on application to be communicated to the parties

47.

Same bench to deal with requisition from High Court under section 256(2)

48.

Copy of the judgment of the High Court to be sent to the Bench

49.

Scale of copying fees

50.

Fees for inspection of records

51.

Repeal and saving

52.

Rules to apply mutatis mutandis under other Acts for adjudication of disputes by the Income-tax Appellate Tribunal

1.

Short title and commencement

2.

Definitions

3.

Language of the Commission

4.

Signing of notices, etc.

5.

Procedure for filing settlement application

6.

Report of the Commissioner under sub-section (2B) of section 245D

7.

Preparation of paper books, etc.

8.

Filing of affidavit

9.

Commissioners further report

9A.

Applicants Comments on Commissioners report under rule 9

10.

Date and place for hearing of application to be notified

11.

Sitting of Bench

12.

Power of a Bench

12A.

Constitution of Two-member bench

13.

Constitution of Special Bench

14.

Filing of authorisation

15.

Verification of additional facts

16.

Proceedings not open to the public

17.

Publication of orders of the Special Bench

18.

Adjournment of hearings

19.

Special provisions in respect of settlement applications made before 1-10-1984

1.

Short title and commencement

2.

Definition

3.

Language of the Authority

4.

Sittings of the Authority

5.

Powers of the Authority

6.

Power to remove difficulty

7.

Powers and functions of the Secretary

8.

Signing of notices, etc.

9.

Mode of service of notices

10.

Procedure for filing applications

11.

Submission of additional facts before the Authority

12.

Questions contained in the application

13.

Date and place of hearing to be notified

14.

Authorisation to be filed

15.

Continuation of proceedings after the death, etc., of the applicant

16.

Hearing of application

17.

Hearing of application ex parte

18.

Modification of the order

19.

Rectification of mistakes

20.

Amendment of the record

21.

Fees for supply of additional certified copies

22.

Inspection of records and fees thereof

23.

Declaration of advance rulings to be void in certain circumstances

24.

Proceedings not open to the public

25.

Publication of orders

26.

Authentication and communication of orders

27.

Proceedings of the Authority

28.

Procedure in case of other application

29.

Dress Regulations

1.

Short title and commencement

2.

Definition

3.

Method of appointment

4.

Medical fitness

1.

Short title and commencement

2.

Definitions

3.

Constitution of the Panel

4.

Procedure for filing objections

5.

Notice for hearing

6.

Call for records

7.

Hearing of objections

8.

No abatement of proceedings

9.

Power to call for or permit additional evidence

10.

Issue of directions

11.

Directions to be communicated to parties

12.

Passing of Assessment Order

13.

Rectification of mistake or error

14.

Appeal against Assessment Order

35A

Objections to the Draft Order No. ................... of ....................

36B

Form of appeal to the Appellate Tribunal

1.

Short title, commencement and application

2.

Eligibility for Deposits

3.

Form of the deposits

4.

Subscription and Mode of investment in the Bonds Ledger Account

5.

Effective date of deposit

6.

Applications

7.

Authorised banks

8.

Nomination

9.

Transferability

10.

Interest

11.

Tradability against Bonds

12.

Repayment

13.

Interpretation

I

Certificate of Holding

II

Application Form for Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

III

Nomination

IV

Cancellation of Nomination

V

Form for Reporting Under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

1.

Short title and commencement

2.

Definitions

3.

Determination of price in certain cases

4.

Furnishing of Information

5.

Provisional attachment

6.

Confiscation of property under second proviso to sub-section (1) of section 27.

7.

Receipt of confiscated property under sub-section (1) of section 28

8.

Management of confiscated property under sub-section (1) of section 28

9.

Disposal of confiscated property under sub-section (3) of section 28

10.

Appeals to the Appellate Tribunal

1

Management of Confiscated Property Register (Moveable)

2

Management of Confiscated Property Register (Immoveable)

3

Management of Confiscated Property Register (Immoveable)

1.

Short title and commencement

2.

Definitions

3.

Fair market value

4.

Tax authorities

5.

Notice of demand

6.

Appeal to Commissioner (Appeals)

7.

Appeal to Appellate Tribunal

8.

Form of tax arrears

9.

Declaration of undisclosed asset located outside India under section 59

10.

Educational qualifications

11.

Authority in certain cases

12.

Rounding off of income, value of asset and tax

13.

Payment of sum under sub-sections (2) or (5) of section 32

14.

Service of notice, summons, requisition, order or any other communication under section 74

15.

Approved valuer under section 77

1

Notice of demand

2

Appeal to the Commissioner (Appeals)

3

Form of appeal to the Appellate Tribunal

4

Form of Memorandum of Cross-Objections to the Appellate Tribunal

5

Certificate under section 31 or 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

6

Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

7

Acknowledgement of declaration of undisclosed foreign asset under Chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

8

Application for registration as an approved valuer under sub-section (1) of section 77 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

1.

Short title and commencement

2.

Definitions

3.

Agricultural commodities

4.

Rounding off value of taxable commodities transaction, commodities transaction tax, etc.

5.

Payment of commodities transaction tax

6.

Return of taxable commodities transactions

7.

Return by whom to be signed

8.

Time limit to be specified in the notice calling for return of taxable commodities transaction

9.

Notice of demand

10.

Prescribed time for refund of tax to the person from whom such amount was collected

11.

Form of appeal to Commissioner of Income-tax (Appeals)

12.

Form of appeal to Appellate Tribunal

1

Return of Taxable Commodities Transactions

2

Notice of demand

3

Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals)

4

Form of appeal to the Appellate Tribunal

1.

Short title, commencement and application

2.

Objectives of the Scheme

3.

Definitions

4.

Eligibility

5.

Procedure for approval

6.

Criteria for approval

7.

Renewal of approval

8.

Withdrawal of approval

A

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

1.

Short title, commencement and application

2.

Definitions

3.

Deposit how to be made

4.

Types of deposits

5.

Application for opening account

6.

Issue of duplicate pass book or receipt

7.

Transfer and conversion of the account

8.

Interest

9.

Withdrawal from the account

10.

Utilisation of the amount of withdrawal

11.

Nomination by the depositor

12.

Charge of alienation

13.

Closure of the account

A

Application for opening an account under the Capital Gains Accounts Scheme, 1988

B

Application for conversion of accounts under the Capital Gains Accounts Scheme, 1988

C

Application for withdrawal of amount from account-A under the Capital Gains Accounts Scheme, 1988

D

Details regarding the manner and extent of utilisation of the amount withdrawn from account under the Capital Gains Accounts Scheme, 1988

E

Form of nomination under the Capital Gains Accounts Scheme, 1988

F

Application for cancellation or change of nomination previously made in respect of account under the Capital Gains Accounts Scheme, 1988

G

Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the depositor

H

Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the nominee/legal heir of the deceased depositor

Annexure

Capital Gains Accounts Scheme, 1988--Notification under paragraph 2(e)--Banks authorised to receive deposits under the Scheme

1.

Preliminary

2.

Applicability

3.

Definition

4.

Scheme

5.

Eligibility criteria for approved intermediary

6.

Obligations and responsibilities of approved intermediary

7.

Guidelines for approved intermediaries

1.

Short title and application

2.

Definitions

3.

Deposit : How to be made

4.

Manner of deposit

5.

Issue of duplicate statement

6.

Interest

7.

Charge, assignment

8.

Withdrawal and utilisation of the amounts deposited

9.

Procedure for withdrawal

10.

Information regarding deposits and withdrawals

11.

Closure of the account

A

Application for opening a new account

B

Certificate of Deposit

C

Certificate of Interest

D

Statement of Account

E

Application for Withdrawal

F

Application for Closure of Account

G

Certificate Quantifying Amount of Income Tax

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

1.

Short title and extent

2.

Purposes of the Fund

3.

Sources of Fund

4.

Disbursable Fund

5.

Administration of the Fund

6.

Sponsoring of proposals.

7.

Sanctions and disbursements

8.

Accounting procedure

9.

10.

Audit

11.

Amendments

1.

Short title, commencement and application

2.

Definitions

3.

Procedure for approval

4.

Criteria for approval

5.

General Conditions

6.

Withdrawal of approval

IPS-I

Application for consideration under the Industrial Park Scheme, 2008

IPS-II

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

1.

Objectives of the scheme

2.

Criteria for approval

3.

Procedure for approval

4.

General conditions

5.

Agreement with Central Government

1.

Short title, commencement and application

2.

Objective of the Scheme

3.

Definitions

4.

Eligibility

5.

Opening or designating of demat account

6.

Procedure for investment under the Scheme

7.

Period of holding and other conditions

8.

Effect of failure to fulfil conditions

9.

Duties of Depository, etc.

10.

Furnishing of consolidated statement

11.

Form for furnishing reports

12.

Savings

13.

Assessee to submit records

A

Declaration to be submitted by the investors to the depository participants for availing the benefits under the Rajiv Gandhi Equity Savings Scheme

B

Declaration to be submitted by the new retail investors to the depository participants for not availing the benefits under the Rajiv Gandhi Equity Savings Scheme

C

Annual report to be submitted by the depository to the Income-tax Department in Electronic Format before 31st May

1.

Short title, commencement and application

2.

Objective of Scheme

3.

Definitions

4.

Eligibility

5.

Procedure at time of opening demat account

6.

Procedure for investment under Scheme

7.

Period of holding requirements

A

Declaration to be Submitted by the Investors to the Depository Participants for Availing the Benefits under the Rajiv Gandhi Equity Savings Scheme

B

Declaration to be Submitted by the New Retail Investor to the Depository Participant on Purchase of Eligible Securities

C

Annual Report be Submitted by the Depository to the Income Tax Department in Electronic Format before 30th April

1.

Short title, commencement and application

2.

Definitions

3.

Educational qualification for Tax Return Preparers

4.

Enrolment, training and certification to persons to act as Tax Return Preparers

5.

Preparation of and furnishing the return of income by the Tax Return Preparer

6.

Duties and obligations of eligible person

7.

Duties and obligations of the Tax Return Preparer

8.

Selection and responsibilities of the Partner Organisation

9.

Incentive to Tax Return Preparers

10.

Maintenance of particulars relating to Tax Return Preparers

11.

Withdrawal of certificate given to the Tax Return Preparer

12.

Responsibilities and functions of the Resource Centre

1.

Short title and commencement

2.

Definitions

3.

Investment and repurchase

4.

Transferability

5.

Investment of equity linked saving funds

6.

Repurchase price

7.

Evidence of investment or repurchase

8.

Termination of a plan

9.

Open Ended Equity Linked Saving Plan

1.

Short title and commencement

2.

Definitions

3.

Value of taxable securities transaction

4.

Rounding off value of taxable securities transaction, securities transaction tax, etc.

5.

Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund

5A.

Person responsible for collection and payment of securities transaction tax in case of Insurance Company.

6.

Payment of Securities Transaction Tax

7.

Return of taxable securities transactions

8.

Return by whom to be signed

9.

Time limit to be specified in the notice calling for return of taxable securities transaction

10.

Notice of demand

11.

Prescribed time for refund of tax to the person from whom such amount was collected

12.

Form of appeal to Commissioner of Income Tax (Appeals)

13.

Form of appeal to Appellate Tribunal

1

Return of Taxable Securities Transactions

2

Return of Taxable Securities Transactions

2A

Return of Taxable Securities Transactions for Insurance Company

3

Notice of demand

4

Appeal to the Commissioner of Income Tax (Appeals) Designation of the Commissioner (Appeals)

5

Form of appeal to the Appellate Tribunal

Format, Procedure and Guidelines for Submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)

Notification No. 2 of 2022 [DGIT(S)/ADG(S)-2/STT Filing/2022], dt. 24-6-2022

Annexure A--Request of creation of SFTP User For filing of Securities Transaction Tax (STT) Return

Annexure B--Form No. 1 : Return of Taxable Securities Transactions for recognized stock exchanges

Form No. 2 : Return of Taxable Securities Transactions For Mutual Funds

Form No. 2A : Return of Taxable Securities Transactions for Insurance Company

Annexure C--Data Structure

1.

Short title and commencement

2.

Definitions

3.

Investment

4.

Types of term deposit

5.

Nomination

6.

Procedure for investment in term deposit

7.

Issue of term deposit receipt

8.

Transfer from one branch of the scheduled bank to another

9.

Pledging of term deposit

10.

Replacement of lost or destroyed term deposit receipts

11.

Encashment on maturity

12.

Rate of interest

13.

Right of nominees

14.

Payment to legal heirs

15.

Income tax

16.

Power to relax

Chapter I : Preliminary

1.

Short title, commencement, extent and application

2.

Definitions

Chapter II--Establishment of the Office of Income Tax Ombudsman

3.

Appointment and Tenure

4.

Remuneration

5.

Territorial Jurisdiction

6.

Location of offices

7.

Secretariat

Chapter III--Powers and Duties of Ombudsman

8.

Powers and Duties

Chapter IV--Procedure for Redressal of Grievances

9.

Grounds on which complaint shall be filed

10.

Procedure for filing the complaint

11.

Proceedings to be summary in nature

12.

Settlement of complaints by agreement

13.

Award by the Ombudsman

Chapter V--Miscellaneous

14.

Removal of difficulties

1.

Short title and commencement

2.

Definitions

3.

Eligibility for issue of convertible bonds or ordinary shares of issuing company

3A.

Issue of Global Depositary Receipts

3B.

Indian companies engaged in Information Technology Software.

3C.

Indian companies registered in India

4.

Limits of foreign investment in the issuing company

5.

Issue structure of the Global Depositary Receipts

6.

Listing of the Global Depositary Receipts

7.

Transfer and redemption

8.

Taxation on Foreign Currency Convertible Bonds

9.

Taxation on shares issued under Global Depositary Receipt Mechanism

10.

Application of avoidance of double taxation agreement in case of Global Depositary Receipts

11.

Gift-tax and wealth-tax

1.

Short title and commencement.

2.

Definitions.

3.

Rounding off of consideration for specified services, equalisation levy, etc.

4.

Payment of Equalisation levy.

5.

Statement of specified services.

6.

Time limit to be specified in the notice calling for statement of specified services.

7.

Notice of demand.

8.

Form of appeal to Commissioner of Income-tax (Appeals).

9.

Form of appeal to Appellate Tribunal.

1

Statement of Specified Services

2

Notice of demand under Chapter VIII of the Finance Act, 2016

3

Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals)

4

Form of Appeal to the Appellate Tribunal

1.

Short title and commencement.

2.

Definitions.

3.

Form of declaration and undertaking under section 203.

4.

Form of certificate under sub-section (1) of section 204

5.

Intimation of payment

6.

Order under sub-section (2) of section 204

1

Form of Declaration under Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

2

Undertaking under Sub-Section (4) of Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

3

Form of Certificate of Intimation under sub-section (1) of Section 204 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

4

Intimation of Payment under Sub-Section (2) of Section 204 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

5

Order for Full and Final Settlement of Tax Arrear under Section 204(2) read with Section 205 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

6

Order for Full and Final Settlement of Specified Tax under Section 204(2) read with Section 205 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016

1.

Short title and commencement

2.

Definitions

3.

Determination of Fair market value

4.

Declaration of income or income in the form of investment in any asset

1

Form of Declaration under Section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016

2

Acknowledgement of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016

3

Intimation of Payment under Sub-Section (1) of Section 187 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016

4

Certificate of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016

1.

Short title and commencement

2.

Definitions

3.

Issue and service of notice

4.

Response to notice

5.

No personal appearance

6.

Power to specify procedure and processes

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Furnishing of Equalisation Levy Statement

5.

Invalid Equalisation Levy Statement

6.

Processing of Equalisation Levy Statement

7.

No personal appearance in the Centre

8.

Service of notice or communication

9.

Power to specify procedure and processes

1.

Short title and commencement.

2.

Definitions

3.

Application

4.

Issue and service of notice

5.

Response to notice

6.

Processing of information and documents

7.

No personal appearance

8.

Power to specify procedure and processes

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Interim Board

5.

Allocation of pending applications

6.

Procedure for settlement

7.

Verification of additional facts

8.

Proceedings not open to the public

9.

Communication on behalf of the Interim Board

10.

Communication exclusively by electronic mode

11.

Authentication of electronic record

12.

No personal appearance before the Interim Board

13.

Language of the Interim Board

14.

Publication of orders of the Interim Board

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Electronic Collection and Verification

5.

Random Allocation of information

6.

Issue and service of notice

7.

Response to notice

8.

No personal appearance

9.

Communication exclusively by electronic mode

10.

Authentication of electronic record

11.

Power to specify procedure and processes

1.

Short title and commencement

2.

Form and manner of furnishing undertaking under first proviso to section 119

3.

Conditions under clause (iv) of first proviso to section 119

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

e-Advance rulings by Board for Advance Rulings

5.

Allocation of applications for advance ruling

6.

Procedure for giving advance ruling

7.

Submission of additional facts before the Board for Advance Rulings

8.

Questions contained in the application

9.

Verification of additional facts

10.

Powers of the Board for Advance Rulings

11.

Powers and functions of the Secretary

12.

Authorisation to be filed

13.

Authentication of electronic record

14.

No personal appearance before the Board for Advance Rulings

15.

Rectification of mistakes

16.

Appellate Proceedings

17.

Proceedings not open to the public

18.

Communication on behalf of the Board for Advance Rulings

19.

Communication exclusively by electronic mode

20.

Language of the Board for Advance Rulings

21.

Publication of orders

22.

Application of the provisions of Chapter XIX-B of the Act

23.

Power to specify format, mode, procedure and processes

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Procedure in dispute resolution

5.

Powers of the Dispute Resolution Committee

6.

Waiver of penalty imposable and Immunity from prosecution

7.

Appeal or revision

8.

Authorisation to be filed

9.

Exchange of communication exclusively by electronic mode

10.

Authentication of electronic record

11.

Delivery of electronic record

12.

No personal appearance before the Dispute Resolution Committee

13.

Proceedings not open to the public

14.

Language of the Dispute Resolution Committee

15.

Power to specify format, mode, procedure and processes

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

E-assessment Centres

5.

Procedure for assessment

6.

Penalty proceedings for non-compliance

7.

Appellate Proceedings

8.

Exchange of communication exclusively by electronic mode

9.

Authentication of electronic record

10.

Delivery of electronic record

11.

No personal appearance in the Centres or Units

12.

Power to specify format, mode, procedure and processes

Modification in Provisions of Income Tax Act, 1961 [Notification No. 62/2019 [F.No. 370149/154/2019-TPL, dt. 12-9-2019

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Faceless Appeal Centres

5.

Procedure in appeal

6.

Penalty proceedings

7.

Rectification Proceedings

8.

Appellate Proceedings

9.

Exchange of communication exclusively by electronic mode

10.

Authentication of electronic record

11.

Delivery of electronic record

12.

No personal appearance in the Centres or Units

13.

Power to specify format, mode, procedure and processes

14.

Application of provisions of the Act

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

4.

Faceless Penalty Centres

5.

Procedure in penalty

6.

Omitted vide Faceless Penalty (Amendment) Scheme, 2022, with effect from 27-5-2022

7.

Appellate Proceedings

8.

Exchange of communication exclusively by electronic mode

9.

Authentication of electronic record

10.

Delivery of electronic record

11.

No personal appearance in the Centres or Units

12.

Power to specify format, mode, procedure and processes

Modification in Provisions of Income Tax Act, 1961 [Notification No. 03/2021 [F.No. 370142/51/2020-TPL, Dated 12-1-2021

1.

Short title and commencement

2.

Definitions

3.

Scope of the Scheme

1.

Short title and commencement

2.

Definitions

3.

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

1.

Short title and commencement.

2.

Definitions.

3.

Type of accounts.

4.

Deposits.

5.

Payment on maturity.

6.

Premature closure of account.

7.

Pledging of account.

8.

Transfer of account.

9.

Payment on the death of account holder.

10.

Application of General Rules.

11.

Power to relax.

1

Application for Opening an Account

2

Application for Closure of Account

3

Application for Premature Closure of Account

4

Application for Pledging of Account

1.

Short title and commencement.

2.

Definitions.

3.

Opening of account.

4.

Deposits and withdrawals.

5.

Interest on deposit.

6.

Premature closure of account.

7.

Closure of account.

8.

Application of General Rules.

9.

Power to relax.

1

Application for Opening an Account

2

Application for Premature Closure of Account

3

Application for Closure of Account

1.

Short title and commencement.

2.

Definitions.

3.

Type of accounts.

4.

Deposits.

5.

Payment on Maturity.

6.

Pledging of account.

7.

Premature closure of account.

8.

Transfer of account from one individual to another.

9.

Payment on the death of account holder.

10.

Application of General Rules.

11.

Power to relax.

1

Application for Opening an Account

2

Application for Closure of Account

3

Application for Pledging of Account

1.

Short title and commencement.

2.

Definitions.

3.

Opening of account.

4.

Maturity period.

5.

Deposits.

6.

Defaults in deposits.

7.

Advance deposits.

8.

Premature closure.

9.

Repayment on maturity.

10.

Accounts continued beyond maturity period.

11.

Retention of amount of repayment beyond maturity period.

12.

Repayment on the death of the account holder.

13.

Repayment of full maturity value on the death of account holder in certain cases (Protected Savings Scheme).

14.

Loan.

15.

Rounding off transactions.

16.

Procedure on the minor attaining majority.

17.

Application of General Rules.

18.

Power to relax.

1

Application for Opening an Account

2

Application for Premature Closure of Account

3

Application for Closure of Account

4

Application for Extension of Account

5

Application for Loan

1.

Short title and commencement.

2.

Definitions.

3.

Categories of accounts.

4.

Type of Accounts.

5.

Deposit and repayment.

6.

Extension of Account.

7.

Rate of Interest.

8.

Premature closure of account.

9.

Pledging of an account.

10.

Payment on the death of the account holder.

11.

Application of General Rules.

12.

Power to relax.

1

Application for Opening an Account

2

Application for Closure of Account

3

Application for Extension of Account

4

Application for Premature Closure of Account

5

Application for Pledging of Account

1.

Short title and commencement.

2.

Definitions.

3.

Opening of account.

4.

Deposits.

5.

Interest on deposit.

6.

Operation of account.

7.

Premature closure of account.

8.

Closure of account.

9.

Scheme Management.

10.

Closure of the scheme.

11.

Application of General Rules.

12.

Power to relax.

1

Application for Opening an Account under PM Cares for Children Scheme, 2021

2

Application for Closure of Account

1.

Eligibility for Investment.

2.

Subscription.

3.

Form of the Bonds.

4.

Receiving Offices.

5.

Nomination.

6.

Transferability.

7.

Interest (Floating).

8.

Brokerage.

9.

Operational Guidelines.

10.

1.

Short title and commencement.

2.

Definitions.

3.

Type of Account.

4.

Deposits and withdrawals.

5.

Interest on deposits in an account.

6.

Confirmation of balance.

7.

Issue of cheque book.

8.

Silent Account.

9.

Final withdrawal on closure.

10.

Application of General Rules.

11.

Power to relax.

1

Application for Opening an Account

2

Application for Closure of Account

1.

Short title and commencement.

2.

Definitions.

3.

Limits of number of accounts.

4.

Limits of subscription.

5.

Manner of making deposit.

6.

Discontinuation of account.

7.

Interest.

8.

Loans.

9.

Repayment of loan and interest.

10.

Withdrawal from account.

11.

Closure of account or continuation of account without deposits after maturity.

12.

Extension of account with deposits after maturity.

13.

Premature closure of account.

14.

Closure of account on death of the account holder.

15.

Protection of credit balance from attachment.

16.

Application of General Rules.

17.

Power to relax.

1

Application for Opening an Account

2

Application for Loan/Withdrawal

3

Application for Closure of Account

4

Application for Extension of Account

5

Application for Premature Closure of Account

1.

Short title and commencement.

2.

Definitions.

3.

Opening of account.

4.

Deposit.

5.

Interest on deposit.

6.

Premature closure of account.

7.

Closure of account.

8.

Extension after maturity.

9.

Application of General Rules.

10.

Power to relax.

1

Application for Opening an Account

2

Application for Premature Closure of Account

3

Application for Closure of Account

4

Application for Extension of Account

1.

Short title and commencement.

2.

Definitions.

3.

Opening of account

4.

Deposits.

5.

Interest on deposit.

6.

Operation of account.

7.

Premature closure of account.

8.

Withdrawal.

9.

Closure on maturity.

10.

Application of General Rules.

11.

Power to relax.

1

Application for Opening an Account

2

Application for premature closure of account

3

Application for Withdrawal

4

Application for closure of account

1.

Short title and commencement.

2.

Definitions.

3.

Form of declaration and undertaking.

4.

Form of certificate by designated authority.

5.

Intimation of payment.

6.

Manner of furnishing.

7.

Order by designated authority.

8.

Laying down of procedure, formats and standards.

9.

Manner of computing disputed tax in cases where loss or unabsorbed depreciation is reduced.

10.

Manner of computing disputed tax in cases where Minimum Alternate Tax (MAT) credit is reduced.

11.

Manner of computing disputed tax in certain cases.

1

Form for Filing Declaration

2

Undertaking under sub-section (5) of Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020)

3

Form for Certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020)

4

Intimation of Payment under sub-section (2) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020)

5

Order for Full and Final Settlement of Tax Arrear Under Section 5 (2) read with Section 6 of The Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020)

1.

Short title, commencement and application.

2.

Definitions.

3.

Qualifications for appointment of Member.

4.

Omitted vide Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021, effective from 30-6-2021.

5.

Medical fitness.

6.

Resignation by a Member.

7.

Omitted vide Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021, effective from 30-6-2021.

8.

Procedure for inquiry of misbehavior or incapacity of the Member

9.

Omitted vide Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021, effective from 30-6-2021.

10.

Casual vacancy.

11.

Salary and allowances.

12.

Pension, Gratuity and Provident Fund.

13.

Leave.

14.

Leave sanctioning authority.

15.

House rent allowance.

16.

Transport allowance.

17.

Declaration of Financial and other Interests.

18.

Other conditions of service.

19.

Oath of office and secrecy.

I

II

Schedule

1.

Short title and commencement.

2.

Definitions.

3.

Application for opening an account.

4.

Deposits.

5.

Interest.

6.

Payment on maturity.

7.

Withdrawal from account.

8.

Premature closure of account.

9.

Agency charges payable to Department of Posts and authorised banks.

10.

Application of General Rules.

11.

Power to relax.

1

Application for Opening an Account

2

Application for Closure of Account

3

Application for Withdrawal

4

Application for Premature Closure of Account