Contents
Rule 2A -- House
Rent Allowance
Rule 2B -- Leave
Travel Concession
Rule 2BA -- Amount
Received on Voluntary Retirement
Rule 2BB -- Special
Allowance
Rule 2BBA -- Circumstances
and Conditions for Purposes of Section 10(19)
Rule 2BBB -- Exemption
to Educational Institutions and Hospitals Etc. Covered by Clauses
(iiiab)/(iiiac) of Section 10(23C)
Rule 2BC -- Exemption
to Educational Institutions and Hospitals, Etc. Under Clauses (iiiad)/(iiiae)
of Section 10(23C)
Rule 2C -- Income
of Specified Institutions, Funds, Trusts, Etc., for Charitable Purpose
Rule 2CA -- Exemption
to Educational Institutions and Hospitals having Annual Receipts Exceeding Rs.
1 Crore
Rule 2F -- Guidelines
for Setting Up an Infrastructure Debt Fund for Purpose of Exemption Under
Section 10(47)
Rule 3 -- Valuation
of Perquisites
Rule 3A -- Medical
Perquisite
Rule 4 -- Unrealised
Rent
Rule 5 -- Depreciation
Rule 5A -- Additional
Depreciation
Rule 5AC -- Tea
or Coffee or Rubber Development Account
Rule 5AD -- Site
Restoration Fund
Rules 5C, 5D, 5E and 5F -- Guidelines, Form,
Manner and Conditions Precedent in Respect of Approval Under Sections
35(1)(ii)/(iii) and 35(1)(iia)
Rule 6 -- Expenditure
on Scientific Research
Rule 6AAA -- Deduction
in Respect of Payment to Associations and Institutions for Carrying Out Rural
Development Programmes
Rule 6AAD and
6AAE -- Guidelines for Approval of Agricultural Extension Project Under
Section 35CCC and Conditions Subject to Which an Agricultural Extension Project
is to be Notified Under Section 35CCC
Rule 6AAF, 6AAG
and 6AAH -- Guidelines and Conditions Regarding Skill Development Project for
Purpose of Deduction Under Section 35CCD
Rule 6AB -- Amortisation
of Preliminary Expenses, Etc.
Rule 6ABA -- Provision
for Bad and Doubtful Debts
Rule 6ABAA -- Condition
to be Fulfilled for Being Notified as Public Facility for the Purposes of
Section 36(1)(viii)
Rule 6DD -- Disallowance
of Cash Payments
Rules 6DDA and
6DDB -- Conditions and Notifications for Purposes of Clause (d) of
Proviso to Section 43(5)
Rule 6DDC and
6DDD -- Conditions and Notification as to Recognised Association for
Purpose of Section 43(5)(e)
Rule 6E -- Limits
of Reserve for Unexpired Risks
Rule 6EA -- Provisions
in Case of Income of Public Financial Institution, Etc.
Rule 6EB -- Categories
of Bad or Doubtful Debts in the Case of a Public Company
Rule 6F -- Maintenance
of Books of Account
Rule 6G -- Report
of Audit of Accounts
Rule 6GA -- Report
of Audit Under Section 44DA
Rule 6H -- Report
in the Case of Slump Sale
Rule 7 -- Income
Which is Partially Agricultural and Partially from Business
Rule 7A -- Income
from Manufacture of Rubber
Rule 7B -- Income
from Manufacture of Coffee
Rule 8 -- Income
from Tea Manufacturing
Rule 8AA -- Method
of Determination of Period of Holding of Capital Assets in Certain Cases
Rule 8B -- Notification
of Zero Coupon Bond
Rule 8C -- Calculation
of Pro-rata Amount of Discount on Zero Coupon Bond
Rule 8D -- Method
for Determining Amount of Expenditure in Relation to Income not Includible in
Total Income
Rule 9A -- Deduction
in Respect of Expenditure on Production of Feature Films
Rule 9B -- Deduction
in Respect of Expenditure on Acquisition of Distribution Rights of Feature
Films
Rule 9C -- Conditions
for Carrying Forward or Set-Off of Accumulated Loss and Unabsorbed Depreciation
Allowance in Case of Amalgamation
Rule 10 -- Determination
of Income in Case of Non-Residents
Rules 10A to
10E --
Determination of Income from International Transactions or Specified
Domestic Transaction Having Regard to Arm's Length Price
Rules 10F to
10T --
Advance Pricing Agreement Scheme
Rules 10TA to
10TG -- Safe Harbour Rules for International Transactions
Rules 10TH to
10THD -- Safe Harbour Rules for Specified Domestic Transactions
Rules 10U to
10UC -- Application for General Anti Avoidance Rule
Rules 10V to
10VB -- Guidelines for Application of Section 9A
Rule 11A -- Certificate
to be Obtained from Medical Authority for Purposes of Deduction Under Section
80DD and Section 80U
Rule 11AA -- Approval
of Institutions/Funds for Purpose of Section 80G
Rule 11B -- Allowance
of Deduction under Section 80GG
Rule 11DD -- Deduction
in Respect of Medical Treatment, Etc., Under Section 80DDB
Rule 11EA -- Deduction
to Industrial Undertakings Located in Industrially Backward Districts
Rules 11F to
11-O -- Expenditure on Eligible Projects or Scheme
Rule 11-OA and
11-OB -- Guidelines for Notification of Affordable Housing Project as
Specified Business Under Section 35AD and Guidelines for Notification of a
Semiconductor Wafer Fabrication Manufacturing Unit as Specified Business Under
Section 35AD(8)(c)(xiii)
Rule 11P -- Application
for Exercising or Renewing Option for Tonnage Tax Scheme
Rule 11Q -- Computation
of Deemed Tonnage
Rule 11R -- Incidental
Activities for Purposes of Relevant Shipping Income
Rule 11S -- Computation
of Average of Net Tonnage for Charter in of Tonnage
Rule 11T -- Form
of Report of an Accountant Under Section 115VW(ii)
Rule 11U and
11UA -- Determination of Fair Market Value and Meaning of Expressions
Used Therein
Rule 11UB -- Fair
Market Value of Assets in Certain Cases
Rule 11UC -- Determination
of Income Attributable to Assets in India
Rule 12 -- Return
of Income
Rule 12A -- Preparation
of Return by Authorised Representative
Rule 12B -- Statement
under Section 115R(3A) [Relevant upto Assessment Year 2014-15]
Rule 12C -- Statement
under Section 115U -- Income from Investments in Venture Capital
Company/Fund
Rule 12CA -- Statement
Under Section 115UA(4) Regarding Income Distributed by Business Trusts
Rule 12CB -- Statement
Regarding Income Paid or Credited by Investment Funds Under Section 115UB(7)
Rule 12D -- Income
Tax Authority Empowered Under Section 133C to Call for Information
Rule 14 -- Form
of Verification Under Section 142
Rules 14A and
14B --
Special Audit Under Section 142(2A)
Rule 15 -- Notice
of Demand
Rule 16 -- Avoidance
of Repetitive Appeals
Rule 16B -- Exemption
in Respect of Remuneration to Non-Resident Consultants, Etc.
Rule 16C -- Exemption
to Employees Welfare Funds
Rule 16CC -- Form
in which Audit Report under Section 10(23C)(iv)/(v)/(vi)/ (via) to be Filed
Rule 16D -- Form
of Report for Claiming Deduction Under Section 10A
Rule 16DD -- Form
of Particulars to be Furnished Under Section 10A(1B)
Rule 16E -- Form
of Report for Claiming Deduction Under Section 10B
Rule 16F -- Form
of Audit Report for Claiming Deduction Under Section 10BA
Rule 17 -- Exercise
of Option, Etc., Under Section 11(1)
Rule 17A -- Registration
of Charitable Trust
Rule 17B -- Audit
of Charitable Trust
Rule 17C -- Modes
of Investment or Deposits by Charitable or Religious Trust
Rule 17CA -- Functions
of Electoral Trusts
Rule 18AAA -- Deduction
in Respect of Donations
Rules 18AAAA -- Authority
for Purpose of Section 80G(5C)
Rules 18AAAAA -- Guidelines
for Specifying an Association or Institution for the Purposes of Notification
Under Section 80G(2)(c)
Rules 18AAB and
18BBD -- Deduction to Companies Engaged in Scientific and Industrial
Research
Rule 18BBB -- Form
of Report under Section 80-I or 80-IA or 80-IAB or 80-IB or 80-IC
Rule 18BBC -- Approval
of Hotels Located in Certain Areas
Rule 18BBE -- Computation
of Profits of Certain Activities Forming Integral Part of a Highway Project
Rule 18C -- Availability
of Benefit Under Section 80-IA(4)(iii) to Industrial Parks and Special Economic
Zones
Rules 18D and
18DA -- Authority for Approval of Companies Carrying on Scientific
Research and Development and Conditions Precedent for Deduction under Section
80-IB(8A)
Rule 18DB -- Conditions
for Claiming Deduction Under Section 80-IB (7A) in Respect of Multiplex
Theatres
Rule 18DC -- Conditions
for Claiming Deduction Under Section 80-IB(7B) in Respect of Convention Centres
Rule 18DD -- Report
for Claiming Deduction Under Section 80-IB(11B)
Rule 18DDA -- Report
for Claiming Deduction under Section 80-IB(11C)
Rule 18DE -- Deduction
in Respect of Profits and Gains of Convention Centres in National Capital
Region
Rule 19AB -- Deduction
in Respect of Employment of New Workmen
Rule 19AC -- Certificate
to be Furnished under Section 80QQB
Rule 19AD -- Certificate
to be Furnished under Section 80RRB
Rule 19AE -- Audit
Report under Section 80LA
Rule 20 -- Approval
of Issue of Public Companies under Section 80C(2)(xix)
Rule 20A -- Approval
of Mutual Funds under Section 80C(2)(xx)
Rule 21A -- Relief
When Salary, Family Pension, Gratuity, Compensation, Pension, Etc. is Paid in
Arrears or in Advance
Rule 21AA -- Relief
on Salary in Respect of Specified Employees
Rule 21AB -- Tax
Residency Certificate for Claiming Double Taxation Relief under an Agreement
Referred to in Sections 90 and 90A
Rule 21AC -- Furnishing
of Authorisation and Maintenance of Documents, Etc. for the Purposes of Section
94A
Rules 26 to 29
and 29B to 37BC -- Tax Deduction at Source
Rules 26, 30,
31, 31A, 37BB and 37BC -- TDS from Payment to Non-Residents
Rules 28(1),
28AA, 28AB, 29, 29B and 29C -- Procedure to Avoid Tax Deduction or Getting
Tax Deducted at Lower Rate
Rule 30 -- Time
and Manner for Deposit of TDS
Rule 31 -- Issuance
of TDS Certificate
Rule 31A -- Filing
of Statement of TDS
Rule 37BA -- Credit
for TDS
Rule 29A -- Deduction
in Respect of Receipt from Foreign Sources
Rule 31AB -- Annual
Statement of Tax Deducted or Collected
Rule 31AC and
31ACA -- Quarterly Return Under Section 206A and Maintenance of
Particulars of Time Deposits by Banking Companies for this Purpose
Rule 31ACB -- Form
of Furnishing Certificate of Accountant under Section 201
Rule 31AA and
Rules 37C to 37J -- Collection of Tax at Source
Rules 38 and 39 -- Advance
Tax
Rules 40B -- Special
Provision for Payment of Tax by Certain Companies
Rule 40BA -- Special
Provisions for Payment of Tax by Certain Persons Other than a Company
Rule 40F -- Rules
40C to 40E Not to Apply from 1-4-2010
Rule 41 -- Refund
Claim
Rules 42 to 44B -- Tax
Clearance Certificate
Rules 44C to
44D --
Settlement Commission
Rules 44E and
44F --
Advance Rulings
Rules 44G and
44H --
Mutual Agreement Procedure
Rules 45 and 46 -- Form
for Filing First Appeal and Appeal Fees
Rule 46A -- Production
of Additional Evidence
Rule 47 -- Second
Appeal -- Filing of Memorandum of Appeal and Memorandum of Cross Objections
Rules 49 to 66 -- Authorised
Representatives
Rules 67 to 81 -- Recognised
Provident Fund
Rules 82 to 97 -- Approved
Superannuation Funds
Rules 98 to 111 -- Approved
Gratuity Funds
Rules 111AA and
111AB -- Reference to Valuation Officer
Rule 111B -- Publication
and Circulation of Board's Order
Rules 112 to
112C -- Search and Seizure
Rule 112D -- Requisition
of Books of Account, Etc.
Rule 112E -- Power
to Collect Certain Information
Rule 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
Rule 113 -- Disclosure
of Information Respecting Assessees
Rule 114 -- Allotment
of Permanent Account Number
Rule 114A -- Application
for Allotment of a Tax Deduction and Collection Account Number
Rules 114B to
114D -- Quoting of Permanent Account Number
Rule 114DA -- Furnishing
of Annual Statement by a Non-resident Having Liaison Office in India
Rule 114DB -- Information
and Documents to be Furnished Under Section 285A
Rules 114E to
114H -- Furnishing of Statement of Financial Transaction or Reportable
Account
Rule 115 -- Rate
of Exchange for Conversion of Income in Foreign Currency
Rule 115A -- Computation
of Capital Gains under Proviso to Section 48
Rule 117B -- Certificate
to Tax Recovery Officer
Rule 117C -- Tax
Recovery Officer to Exercise or Perform Certain Powers and Functions of an
Assessing Officer
Rule 119A -- Procedure
to be Followed in Calculation of Interest
Rule 121A -- Form
of Statement to be Furnished by Producer of Cinematograph Films
Rule 125 -- E-Payment
of Taxes
Rule 126 -- Computation
of Period of Stay in India in Certain Cases
Rule 127 -- Service
of Notice, Summons, Requisition, Order and Other Communication
Rule 128 -- Foreign
Tax Credit (FTC)