Income Tax Rules, 1962 |
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Part I -- Preliminary |
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| RULE - 1 : Short title and commencement. |
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| RULE - 2 : Definitions. |
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Part II -- Determination of Income |
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| RULE - 2A : Limits for the purposes of section 10(13A). |
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| RULE - 2B : Conditions for the purpose of section 10(5). |
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| RULE - 2BA : Guidelines for the purposes of section 10(10C). |
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| RULE - 2BB : Prescribed allowances for the purposes of clause (14) of section 10. |
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| RULE - 2BBA : Circumstances and conditions for the purposes of clause (19) of section 10. |
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| RULE - 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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| RULE - 2BC : Amount of annual receipts for the purposes of sub‑clauses (iiiad) and (iiiae) of clause (23C) of section 10. |
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| RULE - 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 |
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| RULE - 2D : Guidelines for approval under clause (23F) of section 10. |
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| RULE - 2DA : Guidelines for approval under clause (23FA) of section 10. |
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| RULE - 2DB : Other conditions to be satisfied by the pension fund. |
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| RULE - 2DC : Guidelines for notification under clause (23FE) of section 10. |
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| RULE - 2DD : Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10. |
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| RULE - 2E : Guidelines for approval under clause (23G) of section 10. |
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| RULE - 2F : Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. |
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| RULE - 3 : Valuation of perquisites. |
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| RULE - 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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| RULE - 3B : Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act. |
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| RULE - 4 : Unrealised rent. |
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| RULE - 5 : Depreciation. |
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| RULE - 5A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 5AA : Prescribed authority for investment allowance. |
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| RULE - 5AB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 5AC : Report of audit of accounts to be furnished under section 33AB(2). |
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| RULE - 5AD : Report of audit of accounts to be furnished under section 33ABA(2). |
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| RULE - 5B : Development rebate. |
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| RULE - 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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| RULE - 5CA : Intimation under Fifth Proviso to sub-section (1) of section 35. |
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| RULE - 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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| RULE - 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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| RULE - 5F : Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35. |
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| RULE - 5G : Option form for taxation of income from patent under section 115BBF. |
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| RULE - 6 : Prescribed authority for expenditure on scientific research. |
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| RULE - 6A : Expenditure for obtaining right to use spectrum for telecommunication services. |
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| RULE - 6A : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999. |
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| RULE - 6AA : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999. |
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| RULE - 6AAA : Prescribed authority for the purposes of sections 35CC and 35CCA. |
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| RULE - 6AAB : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999. |
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| RULE - 6AAC : Prescribed authority for the purposes of section 35CCB. |
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| RULE - 6AAD : Guidelines for approval of agricultural extension project under section 35CCC. |
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| RULE - 6AAE : Conditions subject to which an agricultural extension project is to be notified under section 35CCC. |
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| RULE - 6AAF : Guidelines for approval of skill development project under section 35CCD. |
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| RULE - 6AAG : Conditions subject to which a skill development project is to be notified under section 35CCD. |
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| RULE - 6AAH : Meaning of expressions used in rule 6AAF and rule 6AAG. |
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| RULE - 6AB : Form of audit report for claiming deductions under sections 35D and 35E. |
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| RULE - 6ABA : Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36. |
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| RULE - 6ABAA : Conditions to be fulfilled for being notified as public facility for the purpose of section 36(1)(viii). |
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| RULE - 6ABB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 6ABBA : Other electronic modes. |
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| RULE - 6AC : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1997. |
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| RULE - 6B : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999. |
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| RULE - 6C : Omitted vide Income-tax (Amendment) Rules, 1973, effective from 1-4-1973. |
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| RULE - 6D : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999. |
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| RULE - 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 |
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| RULE - 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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| RULE - 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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| RULE - 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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| RULE - 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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| RULE - 6E : Limits of reserve for unexpired risks. |
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| RULE - 6EA : Provisions relating to interest on bad and doubtful debts of financial institutions, banks, etc. * * *. |
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| RULE - 6EB : Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D. |
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| RULE - 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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| RULE - 6G : Report of audit of accounts to be furnished under section 44AB. |
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| RULE - 6GA : Form of report of audit to be furnished under sub-section (2) of section 44DA. |
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| RULE - 6H : Form of report of an accountant under sub‑section (3) of section 50B. |
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| RULE - 7 : Income which is partially agricultural and partially from business. |
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| RULE - 7A : Income from the manufacture of rubber. |
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| RULE - 7B : Income from the manufacture of coffee. |
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| RULE - 8 : Income from the manufacture of tea. |
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| RULE - 8A : Conditions for the grant of development allowance. |
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| RULE - 8AA : Method of determination of period of holding of capital assets in certain cases. |
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| RULE - 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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| RULE - 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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| RULE - 8AD : Computation of capital gains for the purposes of sub-section (1B) of section 45. |
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| RULE - 8B : Guidelines for notification of zero coupon bond. |
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| RULE - 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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| RULE - 8D : Method for determining amount of expenditure in relation to income not includible in total income. |
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| RULE - 9 : Royalties or copyright fees, etc., for literary or artistic work. |
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| RULE - 9A : Deduction in respect of expenditure on production of feature films. |
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| RULE - 9B : Deduction in respect of expenditure on acquisition of distribution rights of feature films. |
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| RULE - 9C : Conditions for carrying forward or set‑off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation. |
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| RULE - 9D : Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit. |
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| RULE - 10 : Determination of income in the case of non-residents. |
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| RULE - 10A : Meaning of expressions used in computation of arm’s length price. |
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| RULE - 10AB : Other method of determination of arm's length price. |
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| RULE - 10B : Determination of arm’s length price under section 92C. |
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| RULE - 10C : Most appropriate method. |
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| RULE - 10CA : Computation of arm’s length price in certain cases. |
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| RULE - 10CB : Computation of interest income pursuant to secondary adjustments. |
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| RULE - 10D : Information and documents to be kept and maintained under section 92D. |
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| RULE - 10DA : Maintenance and furnishing of information and document by certain person under section 92D. |
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| RULE - 10DB : Furnishing of Report in respect of an International Group. |
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| RULE - 10E : Report from an accountant to be furnished under section 92E. |
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| RULE - 10F : Meaning of expressions used in matters in respect of advance pricing agreement. |
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| RULE - 10G : Persons eligible to apply. |
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| RULE - 10H : Pre-filing Consultation. |
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| RULE - 10-I : Application for advance pricing agreement. |
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| RULE - 10J : Withdrawal of application for agreement. |
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| RULE - 10K : Preliminary processing of application. |
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| RULE - 10L : Procedure. |
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| RULE - 10M : Terms of the agreement. |
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| RULE - 10MA : Roll Back of the Agreement. |
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| RULE - 10N : Amendments to Application. |
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| RULE - 10-O : Furnishing of Annual Compliance Report. |
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| RULE - 10P : Compliance Audit of the agreement. |
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| RULE - 10Q : Revision of an agreement. |
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| RULE - 10R : Cancellation of an agreement. |
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| RULE - 10RA : Procedure for giving effect to rollback provision of an Agreement. |
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| RULE - 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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| RULE - 10S : Renewing an agreement. |
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| RULE - 10T : Miscellaneous. |
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| RULE - 10TA : Definitions. |
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| RULE - 10TB : Eligible assessee. |
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| RULE - 10TC : Eligible international transaction. |
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| RULE - 10TD : Safe Harbour. |
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| RULE - 10TE : Procedure. |
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| RULE - 10TF : Safe harbour rules not to apply in certain cases. |
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| RULE - 10TG : Mutual Agreement Procedure not to apply. |
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| RULE - 10TH : Definitions. |
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| RULE - 10THA : Eligible assessee. |
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| RULE - 10THB : Eligible specified domestic transaction. |
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| RULE - 10THC : Safe Harbour. |
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| RULE - 10THD : Procedure. |
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| RULE - 10U : Chapter X-A not to apply in certain cases. |
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| RULE - 10UA : Determination of consequences of impermissible avoidance arrangement. |
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| RULE - 10UB : Notice, Forms for reference under section 144BA. |
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| RULE - 10UC : Time limits. |
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| RULE - 10UD : Reference to the Approving Panel. |
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| RULE - 10UE : Procedure before the Approving Panel. |
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| RULE - 10UF : Remuneration. |
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| RULE - 10V : Guidelines for application of section 9A. |
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| RULE - 10VA : Approval of the fund. |
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| RULE - 10VB : Statement to be furnished by the fund. |
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| RULE - 11 : Omitted vide Income-tax (Twenty-first Amendment) Rules, 2001, effective from 21-8-2001. |
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| RULE - 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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| RULE - 11AA : Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G. |
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| RULE - 11B : Condition for allowance of deduction under section 80GG. |
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| RULE - 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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| RULE - 11D : Omitted vide Income-tax (Twentieth Amendment) Rules, 2003, effective from 1-4-2003. |
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| RULE - 11DD : Specified diseases and ailments for the purposes of deduction under section 80DDB. |
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| RULE - 11E : Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999. |
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| RULE - 11EA : Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB. |
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| RULE - 11EE : Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999. |
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| RULE - 11F : General. |
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| RULE - 11G : Composition of the National Committee. |
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| RULE - 11H : Headquarters and Secretariat. |
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| RULE - 11-I : Functions. |
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| RULE - 11J : Guidelines for approval of associations and institutions. |
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| RULE - 11K : Guidelines for recommending projects or schemes. |
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| RULE - 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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| RULE - 11M : Procedure before the National Committee. |
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| RULE - 11MA : Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC. |
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| RULE - 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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| RULE - 11N : Other provisions. |
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| RULE - 11-O : Certificate of payment of expenditure in respect of eligible projects or schemes notified under section 35AC. |
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| RULE - 11-OA : Guidelines for notification of affordable housing project as specified business under section 35AD. |
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| RULE - 11-OB : Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD. |
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| RULE - 11P : Application for exercising or renewing the option for tonnage tax scheme. |
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| RULE - 11Q : Computation of deemed tonnage. |
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| RULE - 11R : Incidental activities for purposes of relevant shipping income. |
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| RULE - 11S : Computation of average of net tonnage for charter-in of tonnage. |
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| RULE - 11T : Form of report of an accountant under clause (ii) of section 115VW. |
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| RULE - 11U : Meaning of expressions used in determination of fair market value. |
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| RULE - 11UA : Determination of Fair Market Value. |
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| RULE - 11UAA : Determination of Fair Market Value for share other than quoted share. |
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| RULE - 11UAB : Determination of fair market value for inventory. |
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| RULE - 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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| RULE - 11UAD : Prescribed class of persons for the purpose of section 50CA. |
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| RULE - 11UAE : Computation of Fair Market Value of Capital Assets for the purposes of section 50B. |
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| RULE - 11UB : Fair market value of assets in certain cases. |
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| RULE - 11UC : Determination of Income attributable to assets in India. |
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| RULE - 11UD : Thresholds for the purposes of significant economic presence. |
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| RULE - 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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| RULE - 11UF : Manner of furnishing undertaking under rule 11UE. |
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Part III -- Assessment Procedure |
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| RULE - 12 : Return of income and return of fringe benefits. |
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| RULE - 12A : Preparation of return by authorised representative. |
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| RULE - 12AA : Prescribed person for the purposes of clause (c) and clause (cd) of section 140 |
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| RULE - 12B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 12BA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 12C : Statement under sub-section (2) of section 115U. |
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| RULE - 12CA : Statement under sub-section (4) of section 115UA. |
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| RULE - 12CB : Statement under sub-section (7) of section 115UB. |
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| RULE - 12CC : Statement under sub-section (4) of section 115TCA. |
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| RULE - 12D : Prescribed income-tax authority under section 133C. |
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| RULE - 12E : Prescribed authority under sub-section (2) of section 143. |
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| RULE - 12F : Prescribed income tax authority under second proviso to clause (i) of sub-section (1) of section 142. |
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| RULE - 13 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
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| RULE - 14 : Form of verification under section 142. |
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| RULE - 14A : Form of audit report under section 142(2A). |
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| RULE - 14B : Guidelines for the purposes of determining expenses for audit. |
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| RULE - 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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| RULE - 15 : Notice of demand for regular assessment, etc. |
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Part IIIA -- Avoidance of Repetitive Appeals |
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| RULE - 16 : Declaration under section 158A. |
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Part IV -- Tax Exemptions and Reliefs |
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| RULE - 16A : Prescribed authority for approving any institution or body established for scientific research. |
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| RULE - 16B : Prescribed authority for the purposes of clauses (8A) and (8B) of section 10. |
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| RULE - 16C : Requirements for approval of a fund under section 10(23AAA). |
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| RULE - 16CC : Form in which audit report under section 10(23C)(iv)/(v)/(vi)/(via) to be filed. |
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| RULE - 16D : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 16DD : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 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. |
223
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| RULE - 16E : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
223
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| RULE - 16F : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
223
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| RULE - 17 : Exercise of option etc under section 11. |
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| RULE - 17A : Application for registration of charitable or religious trusts etc. |
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| RULE - 17B : Audit report in the case of charitable or religious trusts, etc. |
226
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| RULE - 17C : Forms or modes of investment or deposits by a charitable or religious trust or institution. |
226
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| RULE - 17CA : Functions of electoral trusts. |
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| RULE - 17CB : Method of valuation for the purposes of sub-section (2) of section 115TD. |
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| RULE - 17D : Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB. |
233
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| RULE - 18 : Omitted vide Income-tax (Third Amendment) Rules, 1973, effective from 1-4-1974. |
233
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| RULE - 18A : Omitted vide Income-tax (Third Amendment) Rules, 1976, effective from 1-4-1976. |
233
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| RULE - 18AA : Omitted vide Income-tax (Fifth Amendment) Rules, 1996, retrospectively effective from1-4-1993. |
233
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| RULE - 18AAA : Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G. |
233
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| RULE - 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. |
233
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| RULE - 18AAAAA : Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub‑section (2) of section 80G. |
234
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| RULE - 18AAB : Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA. |
234
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| RULE - 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. |
234
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| RULE - 18B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
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| RULE - 18BB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
236
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| RULE - 18BBA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
236
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| RULE - 18BBB : Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC. |
236
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| RULE - 18BBC : Prescribed authority for approval of hotels located in certain areas. |
237
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| RULE - 18BBD : Prescribed authority for approval of companies carrying on scientific and industrial research and development. |
238
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| RULE - 18BBE : Computation of profits of certain activities forming intergral part of a highway project for the purpose of section 80-IA. |
238
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| RULE - 18C : Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii). |
239
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| RULE - 18D : Prescribed authority for approval of companies carrying on scientific research and development. |
239
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| RULE - 18DA : Prescribed conditions for deduction under sub‑section (8A) of section 80‑IB. |
239
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| RULE - 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. |
240
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| RULE - 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. |
242
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| RULE - 18DD : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
243
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| RULE - 18DDA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
243
| >> |
| RULE - 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 sect |
243
| >> |
| RULE - 19 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
244
| >> |
| RULE - 19A : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999. |
244
| >> |
| RULE - 19AB : Form of report for claiming deduction under section 80JJAA. |
245
| >> |
| RULE - 19AC : Form of certificate to be furnished under sub‑section (3) of section 80QQB. |
245
| >> |
| RULE - 19AD : Deduction in respect of royalty on patents. |
245
| >> |
| RULE - 19AE : Income of offshore banking unit. |
245
| >> |
| RULE - 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. |
245
| >> |
| RULE - 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. |
247
| >> |
| RULE - 20AB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
247
| >> |
| RULE - 21 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
248
| >> |
| RULE - 21A : Relief when salary is paid in arrears or in advance, etc. |
248
| >> |
| RULE - 21AA : Furnishing of particulars for claiming relief under section 89(1). |
251
| >> |
| RULE - 21AB : Certificate for claiming relief under an agreement referred to in section 90 and 90A. |
251
| >> |
| RULE - 21AC : Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 94A. |
252
| >> |
| RULE - 21AD : Exercise of option under sub-section (4) of section 115BA. |
253
| >> |
| RULE - 21AE : Exercise of option under sub-section (5) of section 115BAA. |
253
| >> |
| RULE - 21AF : Exercise of option under sub-section (7) of section 115BAB. |
254
| >> |
| RULE - 21AG : Exercise of option under sub-section (5) of section 115BAC. |
254
| >> |
| RULE - 21AH : Exercise of option under sub-section (5) of section 115BAD. |
254
| >> |
| RULE - 21-AI : Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. |
255
| >> |
| RULE - 21AJ : Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD. |
256
| >> |
| RULE - 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. |
257
| >> |
| RULE - 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. |
259
| >> |
| RULE - 21AK : Conditions for the purpose of clause (4E) of section 10. |
260
| >> |
| RULE - 21B : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999. |
261
| >> |
Part V -- Registration of Firms |
261
| >> |
| RULE - 22 : Application for registration of a firm. |
261
| >> |
| RULE - 23 : Intimation regarding subsequent changes in constitution, etc. |
262
| >> |
| RULE - 24 : Declaration for continuation of registration. |
263
| >> |
| RULE - 24A : Communication regarding partner who is a benamidar. |
263
| >> |
| RULE - 25 : Certificate of registration. |
263
| >> |
Part VI -- Deduction of Tax at Source |
263
| >> |
| RULE - 26 : Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency. |
263
| >> |
| RULE - 26A : Furnishing of particulars of income under the head ‘Salaries’. |
264
| >> |
| RULE - 26B : Statement of particulars of income under heads of income other than Salaries’ for deduction of tax at source. |
264
| >> |
| RULE - 26C : Furnishing of evidence of claims by employee for deduction of tax under section 19. |
265
| >> |
| RULE - 26D : Furnishing of declaration and evidence of claims by specified senior citizen under section 194P. |
265
| >> |
| RULE - 27 : Prescribed arrangements for declaration and payment of dividends within India. |
266
| >> |
| RULE - 28 : Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax. |
266
| >> |
| RULE - 28A : Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996. |
266
| >> |
| RULE - 28AA : Certificate for deduction at lower rates or no deduction of tax from income other than dividends. |
266
| >> |
| RULE - 28AB : Certificate of no deduction of tax in case of certain entities. |
268
| >> |
| RULE - 29 : Certificate of no deduction of tax or deduction at lower rates from dividends. |
269
| >> |
| RULE - 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 p |
270
| >> |
| RULE - 29AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
270
| >> |
| RULE - 29B : Application for certificate authorising receipt of interest and other sums without deduction of tax. |
270
| >> |
| RULE - 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. |
272
| >> |
| RULE - 29C : Declaration by person claiming receipt of certain incomes without deduction of tax. |
273
| >> |
| RULE - 29D : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
274
| >> |
| RULE - 30 : Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192. |
274
| >> |
| RULE - 30A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
278
| >> |
| RULE - 31 : Certificate of tax deducted at source to be furnished under section 203. |
279
| >> |
| RULE - 31A : Statement of deduction of tax under sub-section (3) of section 200. |
282
| >> |
| RULE - 31AA : Statement of collection of tax under proviso to sub-section (3) of section 206C |
287
| >> |
| RULE - 31AB : Omitted vide Income-tax (11th Amendment) Rules, 2020, effective 1-6-2020. |
289
| >> |
| RULE - 31AC : Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A. |
289
| >> |
| RULE - 31ACA : Quarterly return under section 206A. |
290
| >> |
| RULE - 31ACB : Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201. |
290
| >> |
| RULE - 32 : Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996. |
291
| >> |
| RULE - 33 : Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund. |
291
| >> |
| RULE - 34 : Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988. |
292
| >> |
| RULE - 35 : Omitted vide Income-tax (Sixth Amendment) Rules, 1988, effective from 12-7-1988. |
292
| >> |
| RULE - 36 : Prescribed persons for section 206. |
292
| >> |
| RULE - 36A : Prescribed authority for purposes of section 206. |
293
| >> |
| RULE - 37 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
294
| >> |
| RULE - 37A : Omitted vide Income-tax (Sixth Amendment) Rules, 2010, effective from 1-4-2010. |
294
| >> |
| RULE - 37AA : Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997. |
294
| >> |
| RULE - 37B : Returns regarding tax deducted at source on computer media under sub-section (2) of section 206. |
294
| >> |
| RULE - 37BA : Credit for tax deducted at source for the purposes of section 199. |
295
| >> |
| RULE - 37BB : Furnishing of information for payment to a non-resident, not being a company, or to a foreign company. |
296
| >> |
| RULE - 37BC : Relaxation from deduction of tax at higher rate under section 206AA. |
300
| >> |
Part VIA -- Collection of Tax at Source |
300
| >> |
| RULE - 37C : Declaration by a buyer for no collection of tax at source under section 206C(1A). |
300
| >> |
| RULE - 37CA : Time and mode of payment to Government account of tax collected at source under section 206C. |
301
| >> |
| RULE - 37CB : Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply. |
303
| >> |
| RULE - 37D : Certificate of tax collected at source under section 206C(5). |
303
| >> |
| RULE - 37E : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
304
| >> |
| RULE - 37EA : Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C. |
304
| >> |
| RULE - 37F : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
304
| >> |
| RULE - 37G : Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C. |
304
| >> |
| RULE - 37H : Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C. |
305
| >> |
| RULE - 37-I : Credit for tax collected at source for the purposes of sub-section (4) of section 206C. |
306
| >> |
| RULE - 37-J : Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C. |
306
| >> |
Part VII -- Payment of Advance Tax |
307
| >> |
| RULE - 38 : Notice of demand. |
307
| >> |
| RULE - 38A : Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989. |
307
| >> |
| RULE - 39 : Estimate of advance tax. |
307
| >> |
| RULE - 40 : Waiver of interest. |
307
| >> |
Part VIIA -- Tax Credit |
308
| >> |
| RULE - 40A : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
308
| >> |
Part VII‑B -- Minimum Alternate Tax |
308
| >> |
| RULE - 40B : Special provision for payment of tax by certain companies. |
308
| >> |
| RULE - 40BA : Special provisions for payment of tax by certain persons other than a company. |
308
| >> |
Part VII‑BA -- Special Provisions Relating to Tax on Distributed Income |
308
| >> |
| RULE - 40BB : Amount received by the company in respect of issue of share. |
308
| >> |
Part VII‑C -- Fringe Benefit Tax |
311
| >> |
| RULE - 40C : Valuation of specified security or sweat equity share being a share in the company. |
311
| >> |
| RULE - 40D : Valuation of specified security not being an equity share in the company. |
312
| >> |
| RULE - 40E : Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB. |
312
| >> |
| RULE - 40F : Part VII-C not to apply from 1-4-2010. |
313
| >> |
Part VIII -- Refunds |
313
| >> |
| RULE - 41 : Refund claim. |
313
| >> |
Part IX -- Tax Clearance Certificates |
313
| >> |
| RULE - 42 : Prescribed authority for tax clearance certificates. |
313
| >> |
| RULE - 43 : Forms and certificates for the purpose of sub‑sections (1) and (1A) of section 230. |
314
| >> |
| RULE - 44 : Production of certificate. |
314
| >> |
| RULE - 44A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
314
| >> |
| RULE - 44B : Grant of tax clearance certificate or refusal. |
314
| >> |
Part IX-A -- Settlement of Cases |
315
| >> |
| RULE - 44C : Form of application for settlement of case and intimation to the assessing officer. |
315
| >> |
| RULE - 44CA : Disclosure of information in the application for settlement of cases. |
315
| >> |
| RULE - 44D : Fee for furnishing copy of report. |
316
| >> |
| RULE - 44DA : Exercise of option under sub-section (1) of section 245M and intimation thereof. |
316
| >> |
Part IX-B -- Advance Rulings |
316
| >> |
| RULE - 44E : Application for obtaining an advance ruling. |
316
| >> |
| RULE - 44F : Certification of copies of the advance rulings pronounced by the authority. |
318
| >> |
Part IX-C -- Mutual Agreement Procedure |
318
| >> |
| RULE - 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. |
318
| >> |
| RULE - 44GA : Procedure to deal with requests for bilateral or multilateral advance pricing agreements. |
320
| >> |
| RULE - 44H : Omitted vide Income-tax (8th Amendment) Rules, 2020, effective from 6-5-2020. |
321
| >> |
Part X -- Appeals |
321
| >> |
| RULE - 45 : Form of appeal to Commissioner (Appeals). |
321
| >> |
| RULE - 46 : Mode of service. |
322
| >> |
| RULE - 46A : Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals). |
322
| >> |
| RULE - 47 : Form of appeal and memorandum of cross-objections to Appellate Tribunal. |
323
| >> |
| RULE - 48 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
324
| >> |
Part XA -- Annuity Deposits |
324
| >> |
| RULE - 48A : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
324
| >> |
| RULE - 48B : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
324
| >> |
| RULE - 48C : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
324
| >> |
Part XB -- Acquisition of Immovable Properties under Chapter XX-A |
324
| >> |
| RULE - 48D : Jurisdiction of competent authorities. |
324
| >> |
| RULE - 48DD : Statement to be registered with the competent authority under section 269AB |
324
| >> |
| RULE - 48E : Manner of publication of notice for acquisition. |
325
| >> |
| RULE - 48F : Form of appeal to the Appellate Tribunal. |
325
| >> |
| RULE - 48G : Statement to be furnished in respect of transfers of immovable property. |
325
| >> |
| RULE - 48H : Form of fortnightly return to be forwarded by registering officer to the competent authority. |
325
| >> |
Part XC -- Purchase of Immovable Properties under Chapter XXC |
326
| >> |
| RULE - 48-I : Rate of interest for determination of discounted value of consideration. |
326
| >> |
| RULE - 48J : Jurisdiction of appropriate authority. |
326
| >> |
| RULE - 48K : Value of immovable property. |
326
| >> |
| RULE - 48L : Statement to be furnished under section 269UC(3). |
327
| >> |
Part XI -- Authorised Representatives |
327
| >> |
| RULE - 49 : Definitions. |
327
| >> |
| RULE - 50 : Accountancy examinations recognised. |
327
| >> |
| RULE - 51 : Educational qualifications prescribed. |
328
| >> |
| RULE - 51A : Nature of business relationship. |
328
| >> |
| RULE - 51B : Appearance by Authorised Representative in certain cases. |
329
| >> |
| RULE - 52 : Prescribed authority for section 288(5)(b). |
329
| >> |
| RULE - 53 : Register of income-tax practitioners. |
329
| >> |
| RULE - 54 : Application for registration. |
329
| >> |
| RULE - 55 : Certificate of registration. |
329
| >> |
| RULE - 56 : Cancellation of certificate. |
330
| >> |
| RULE - 57 : Cancellation of certificate obtained by misrepresentation. |
330
| >> |
| RULE - 58 : Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed. |
330
| >> |
| RULE - 59 : Prescribed authority to order an inquiry. |
330
| >> |
| RULE - 60 : Charge-sheet. |
330
| >> |
| RULE - 61 : Inquiry Officer. |
331
| >> |
| RULE - 62 : Proceedings before Inquiry Officer. |
331
| >> |
| RULE - 63 : Order of the prescribed authority. |
331
| >> |
| RULE - 64 : Procedure if no Inquiry Officer appointed. |
331
| >> |
| RULE - 65 : Change of Inquiry Officer. |
331
| >> |
| RULE - 66 : Powers of prescribed authority and Inquiry Officer. |
331
| >> |
Part XII -- Recognised Provident Funds |
332
| >> |
| RULE - 67 : Investment of fund moneys. |
332
| >> |
| RULE - 67A : Nomination. |
339
| >> |
| RULE - 68 : Circumstances in which withdrawals may be permitted. |
339
| >> |
| RULE - 69 : Conditions for withdrawal for various purposes. |
342
| >> |
| RULE - 70 : Second withdrawal. |
345
| >> |
| RULE - 71 : Repayment of amounts withdrawn. |
345
| >> |
| RULE - 71A : Certain rules not to apply. |
346
| >> |
| RULE - 72 : Amount withdrawn but not repaid may be deemed as income. |
346
| >> |
| RULE - 73 : Withdrawal within twelve months before retirement. |
347
| >> |
| RULE - 74 : Accounts. |
347
| >> |
| RULE - 75 : Limits for contributions. |
348
| >> |
| RULE - 76 : Penalty for assigning or creating a charge on beneficial interest. |
348
| >> |
| RULE - 77 : Application for recognition. |
348
| >> |
| RULE - 78 : Order of recognition. |
350
| >> |
| RULE - 79 : Withdrawal of recognition. |
350
| >> |
| RULE - 80 : Exemption from tax when recognition withdrawn. |
350
| >> |
| RULE - 81 : Appeal. |
350
| >> |
Part XIII -- Approved Superannuation Funds |
350
| >> |
| RULE - 82 : Definitions. |
350
| >> |
| RULE - 83 : Establishment of fund and trust. |
351
| >> |
| RULE - 84 : Conditions regarding trustees. |
351
| >> |
| RULE - 85 : Investment of fund moneys. |
351
| >> |
| RULE - 86 : Admission of directors to a fund. |
351
| >> |
| RULE - 87 : Ordinary annual contributions. |
351
| >> |
| RULE - 88 : Initial contributions. |
351
| >> |
| RULE - 89 : Scheme of insurance or annuity. |
352
| >> |
| RULE - 90 : Commutation of annuity. |
352
| >> |
| RULE - 91 : Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s money. |
353
| >> |
| RULE - 92 : Penalty if employee assigns or charges interest in fund. |
353
| >> |
| RULE - 93 : Arrangements on winding up, etc., of business. |
353
| >> |
| RULE - 94 : Arrangements for winding up, etc., of fund. |
353
| >> |
| RULE - 95 : Application for approval. |
353
| >> |
| RULE - 96 : Amendment of rules, etc., of fund. |
354
| >> |
| RULE - 97 : Appeal. |
354
| >> |
Part XIV -- Approved Gratuity Funds |
354
| >> |
| RULE - 98 : Definitions. |
354
| >> |
| RULE - 99 : Establishment of fund and trust. |
354
| >> |
| RULE - 100 : Conditions regarding trustees. |
354
| >> |
| RULE - 101 : Investment of fund moneys. |
354
| >> |
| RULE - 101A : Nomination. |
355
| >> |
| RULE - 102 : Admission of directors to a fund. |
355
| >> |
| RULE - 103 : Ordinary annual contributions. |
356
| >> |
| RULE - 104 : Initial contributions. |
356
| >> |
| RULE - 105 : Penalty if employee assigns or charges interest in fund. |
356
| >> |
| RULE - 106 : Employer not to have interest in fund moneys. |
356
| >> |
| RULE - 107 : Arrangements for winding up, etc., of business. |
356
| >> |
| RULE - 108 : Arrangements for winding up of the fund. |
356
| >> |
| RULE - 109 : Application for approval. |
356
| >> |
| RULE - 110 : Amendment of rules, etc., of fund. |
357
| >> |
| RULE - 111 : Appeal. |
357
| >> |
Part XV -- Miscellaneous |
357
| >> |
| RULE - 111A : Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999. |
357
| >> |
| RULE - 111AA : Conditions for reference to valuation officers. |
357
| >> |
| RULE - 111AB : Form of report of valuation by registered valuer. |
357
| >> |
| RULE - 111B : Publication and circulation of board’s order. |
357
| >> |
| RULE - 112 : Search and seizure. |
358
| >> |
| RULE - 112A : Inquiry under section 132. |
362
| >> |
| RULE - 112B : Release of articles under section 132(5). |
363
| >> |
| RULE - 112C : Release of remaining assets. |
363
| >> |
| RULE - 112D : Requisition of books of account, etc. |
363
| >> |
| RULE - 112E : Form of information under section 133B(1). |
364
| >> |
| 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 yea |
364
| >> |
| RULE - 113 : Disclosure of information respecting assessees. |
365
| >> |
| RULE - 114 : Application for allotment of a permanent account number. |
365
| >> |
| RULE - 114A : Application for allotment of a tax deduction and collection account number. |
376
| >> |
| RULE - 114AA : Application for allotment of a tax collection account number. |
377
| >> |
| RULE - 114AAA : Manner of making permanent account number inoperative. |
378
| >> |
| RULE - 114AAB : Class or classes of person to whom provisions of section 139A shall not apply. |
378
| >> |
| RULE - 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. |
380
| >> |
| RULE - 114C : Verification of Permanent Account Number in transactions specified in rule 114B. |
385
| >> |
| RULE - 114D : Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60. |
386
| >> |
| RULE - 114DA : Furnishing of Annual Statement by a non-resident having Liaison Office in India. |
387
| >> |
| RULE - 114DB : Information or documents to be furnished under section 285A. |
387
| >> |
| RULE - 114E : Furnishing of statement of financial transaction. |
389
| >> |
| RULE - 114F : Definitions. |
395
| >> |
| RULE - 114G : Information to be maintained and reported. |
415
| >> |
| RULE - 114H : Due diligence requirement. |
418
| >> |
| RULE - 114-I : Annual Information Statement. |
432
| >> |
| RULE - 115 : Rate of exchange for conversion into rupees of income expressed in foreign currency. |
432
| >> |
| RULE - 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) |
433
| >> |
| RULE - 116 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
434
| >> |
| RULE - 117 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
434
| >> |
| RULE - 117A : Reduction or waiver of interest payable under section 139. |
434
| >> |
| RULE - 117B : Form of statement under section 222 or section 223. |
435
| >> |
| RULE - 117C : Tax Recovery Officer to exercise or perform certain powers and functions of an assessing officer. |
435
| >> |
| RULE - 118 : Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989. |
435
| >> |
| RULE - 119 : Omitted vide Income-tax (Eleventh Amendment) Rules, 1989, effective from 30-11-1989. |
436
| >> |
| RULE - 119A : Procedure to be followed in calculating interest. |
436
| >> |
| RULE - 119AA : Modes of payment for the purpose of section 269SU. |
436
| >> |
| RULE - 120 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
437
| >> |
| RULE - 121 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
437
| >> |
| RULE - 121A : Form of statement to be furnished by producer of cinematograph films. |
437
| >> |
| RULE - 122 : Omitted vide income-Tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989. |
437
| >> |
| RULE - 123 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
437
| >> |
| RULE - 124 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130]. |
437
| >> |
| RULE - 125 : Omitted vide Income-tax (Thirty second Amendment) Rules, 1999, effective from 19-11-1999. |
437
| >> |
| RULE - 125 : Electronic-payment of tax. |
438
| >> |
| RULE - 126 : Computation of period of stay in India in certain cases. |
438
| >> |
| RULE - 127 : Service of notice, summons, requisition, order and other communication. |
439
| >> |
| RULE - 127A : Authentication of notices and other documents. |
440
| >> |
| RULE - 128 : Foreign Tax Credit. |
441
| >> |
| RULE - 129 : Form of application under section 270AA. |
442
| >> |
| RULE - 130 : Omission of certain rules and Forms and savings. |
442
| >> |
| RULE - 131 : Electronic furnishing of Forms, Returns, Statements, Reports, orders etc. |
443
| >> |
| New Appendix I |
444
| >> |
| Table of Rates at which Depreciation is Admissible [Effective from assessment year 2006-07] |
444
| >> |
| Old Appendix I |
452
| >> |
| Table of Rates at which Depreciation is Admissible [Effective from 1-4-2003 to 31-3-2005 |
452
| >> |
| Old Appendix I |
459
| >> |
| Table of Rates at which Depreciation is Admissible [Effective from 2-4-1987 to 31-3-2003 |
459
| >> |
| Old Appendix I |
466
| >> |
| Table of Rates at which Depreciation is Admissible [Effective from assessment year 1984-85 to assessment year 1987-88 |
466
| >> |
| Appendix IA |
477
| >> |
| Table of rates at which depreciation is admissible |
477
| >> |
FORM |
480
| >> |
| 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. |
480
| >> |
| FORM - 2A : Omitted vide Income-tax (Tenth Amendment) Rules, 2001, effective from 2-7-2001 |
480
| >> |
| FORM - 2B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
480
| >> |
| FORM - 2C : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
480
| >> |
| FORM - 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. |
480
| >> |
| FORM - 2E : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
480
| >> |
| FORM - 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. |
480
| >> |
| FORM - 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. |
480
| >> |
| FORM - 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. |
480
| >> |
| FORM - 3AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
480
| >> |
| FORM - 3AAA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
480
| >> |
| FORM - 3AB : Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
480
| >> |
| FORM - 3AC : Audit Report under section 33AB(2) |
481
| >> |
| FORM - 3AD : Audit report under section 33ABA(2) |
485
| >> |
| FORM - 3AE : Audit Report under Section *35D(4)/35E(6) of the Income Tax Act, 1961 |
489
| >> |
| FORM - 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. |
491
| >> |
| FORM - 3BA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
491
| >> |
| FORM - 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 .......... |
492
| >> |
| FORM - 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 ............ |
494
| >> |
| FORM - 3C : Form of Daily Case Register |
495
| >> |
| FORM - 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 |
496
| >> |
| FORM - 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 |
497
| >> |
| FORM - 3CC : Omitted vide Income Tax (Fourteenth Amendment) Rules, 1999 effective from 4-6-1999. |
498
| >> |
| FORM - 3CD : Statement of particulars required to be furnished under section 44AB of the Income Tax Act, 1961 |
498
| >> |
| FORM - 3CE : Audit report under sub-section (2) of Section 44DA of the Income Tax Act, 1961 |
515
| >> |
| FORM - 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 |
518
| >> |
| FORM - 3CEAA : Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961 |
520
| >> |
| FORM - 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 |
523
| >> |
| FORM - 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, 1 |
524
| >> |
| FORM - 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 |
526
| >> |
| FORM - 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 |
529
| >> |
| FORM - 3CEB : Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s) |
530
| >> |
| FORM - 3CEC : Application for a Pre-filing Meeting |
538
| >> |
| FORM - 3CED : Application for an Advance Pricing Agreement |
540
| >> |
| FORM - 3CEDA : Application for rollback of an Advance Pricing Agreement |
545
| >> |
| FORM - 3CEE : Application for Withdrawal of APA Request |
547
| >> |
| FORM - 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 |
548
| >> |
| FORM - 3CEF : Annual Compliance Report on Advance Pricing Agreement |
550
| >> |
| FORM - 3CEFA : Application for Opting for Safe Harbour |
552
| >> |
| FORM - 3CEFB : Application for Opting for Safe Harbour in respect of Specified Domestic Transactions |
558
| >> |
| FORM - 3CEG : Form for making the reference to the Commissioner by the Assessing Officer under section 144BA(1) |
560
| >> |
| FORM - 3CEH : Form for Returning the Reference made under Section 144BA |
562
| >> |
| FORM - 3CEI : Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA |
563
| >> |
| FORM - 3CEIA : Form for making reference to the Approving Panel under sub-section (4) of section 144BA of the Income Tax Act, 1961 |
565
| >> |
| FORM - 3CEJ : Report from an accountant to be furnished for purposes of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund manager |
566
| >> |
| FORM - 3CEJA : Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund |
568
| >> |
| FORM - 3CEK : Statement to be furnished by an eligible investment fund to the Assessing Officer |
570
| >> |
| FORM - 3CF : Application for Registration or Approval |
572
| >> |
| FORM - 3CFA : Form for Opting for taxation of income by way of royalty in respect of Patent |
579
| >> |
| FORM - 3CG : Application for approval of scientific research programme under section 35(2AA) of the Income Tax Act, 1961 |
581
| >> |
| FORM - 3CH : Order of Approval of Scientific Research Programme under section 35(2AA) of the Income Tax Act, 1961 |
582
| >> |
| FORM - 3C-I : Receipt of payment for carrying out scientific research under Section 35(2AA) of the Income Tax Act, 1961 |
583
| >> |
| FORM - 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 |
584
| >> |
| FORM - 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 fo |
587
| >> |
| FORM - 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 |
591
| >> |
| FORM - 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 |
593
| >> |
| FORM - 3CM : Order of approval of in-house Research and Development facility under section 35(2AB) of the Income Tax Act, 1961 |
594
| >> |
| FORM - 3CN : Application for notification of affordable housing project as specified business under section 35AD |
595
| >> |
| FORM - 3C-O : Application form for approval under sub-section (1) of section 35CCC of the Income Tax Act, 1961 |
598
| >> |
| FORM - 3CP : Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income Tax Act, 1961 |
600
| >> |
| FORM - 3CQ : Application form for approval under sub-section (1) of section 35CCD of the Income Tax Act, 1961 |
601
| >> |
| FORM - 3CR : Form for notification of skill development project under sub-section (1) of section 35CCD of the Income Tax Act, 1961 |
603
| >> |
| FORM - 3CS : Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD |
604
| >> |
| FORM - 3CT : Income Attributable to Assets Located in India under Section 9 of the Income Tax Act, 1961 |
606
| >> |
| FORM - 4 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
608
| >> |
| FORM - 4A : Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999 effective from 19-11-1999 |
608
| >> |
| FORM - 4B : Omitted vide Income-tax (Fifth Amendment) Rules, 1996, effective from 21-11-1996 |
608
| >> |
| FORM - 5 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
608
| >> |
| FORM - 5A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
608
| >> |
| FORM - 5B : Application for notification of a zero coupon bond under clause (48) of section 2 of the Income Tax Act, 1961 |
608
| >> |
| FORM - 5C : Details of Amount Attributed to Capital Asset Remaining with the Specified Entity |
611
| >> |
| FORM - 6 : Omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989 |
612
| >> |
| FORM - 6A : Omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989 |
612
| >> |
| FORM - 6B : Audit report under section 142(2A) of the Income Tax Act, 1961 |
612
| >> |
| FORM - 7 : Notice of demand under section 156 of the Income Tax Act, 1961 |
616
| >> |
| FORM - 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 |
618
| >> |
| FORM - 9 : Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income Tax Act, 1961 |
620
| >> |
| FORM - 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 |
621
| >> |
| FORM - 10 : Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961 |
622
| >> |
| FORM - 10A : Application for Registration or Provisional Registration or Intimation or Approval or Provisional Approval |
624
| >> |
| FORM - 10AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
629
| >> |
| FORM - 10AB : Application for Registration or Approval |
629
| >> |
| FORM - 10AC : Order for Registration or Provisional Registration or Approval or Provisional Approval |
635
| >> |
| FORM - 10AD : Order for Registration or Approval or Rejection or Cancellation |
636
| >> |
| FORM - 10B : Audit report under section 12A(b) of the Income Tax Act, 1961 in the case of charitable or religious trusts or institutions |
637
| >> |
| FORM - 10BA : Declaration to be Filed by the Assessee Claiming Deduction under section 80GG |
640
| >> |
| FORM - 10BB : Audit report under section 10(23C) of the Income Tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution ref |
641
| >> |
| FORM - 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 |
644
| >> |
| FORM - 10BBB : Intimation by Pension Fund of Investment under Clause (23FE) of Section 10 of the Income Tax Act, 1961 |
646
| >> |
| FORM - 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 |
647
| >> |
| FORM - 10BC : Audit Report under (Sub-rule (12) of rule 17CA) of the Income Tax Rules, 1962, in the case of an Electoral Trust |
649
| >> |
| FORM - 10BD : e-Form 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 |
651
| >> |
| FORM - 10BE : Certificate of Donation under clause (ix) of sub-section (5) of Section 80G and under clause (ii) to sub-section (1A) of Section 35 of the Income-tax Act, 1961 |
653
| >> |
| FORM - 10C : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CC : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCABA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAC : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAD : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAE : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAF : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAG : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAH : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCAI : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
654
| >> |
| FORM - 10CCB : Form of audit report for claiming deduction under section 80-IA or section 80-IB or section 80-IC |
655
| >> |
| FORM - 10CCBA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
660
| >> |
| FORM - 10CCBB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
660
| >> |
| FORM - 10CCBBA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
660
| >> |
| FORM - 10CCBC : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
660
| >> |
| FORM - 10CCBD : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
660
| >> |
| FORM - 10CCC : Certificate under sub-rule (3) of rule 18BBE of the Income Tax Rules, 1962 |
661
| >> |
| FORM - 10CCD : Certificate under sub‑section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc. |
663
| >> |
| FORM - 10CCE : Certificate under sub‑section (2) of section 80RRB for Patentees in receipt of Royalty Income, etc. |
665
| >> |
| FORM - 10CCF : Report by Accountant under Section 80LA(3) |
667
| >> |
| FORM - 10D : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
668
| >> |
| FORM - 10DA : Report under section 80JJAA of the Income Tax Act, 1961 |
669
| >> |
| FORM - 10DB : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
670
| >> |
| FORM - 10DC : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
670
| >> |
| FORM - 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 |
671
| >> |
| FORM - 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 |
676
| >> |
| FORM - 10FA : Application for Certificate of Residence for the Purposes of an Agreement Under Section 90 and 90A of the Income Tax Act, 1961 |
678
| >> |
| FORM - 10FB : Certificate of Residence for the Purposes of Section 90 and 90A |
679
| >> |
| FORM - 10FC : Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area |
680
| >> |
| FORM - 10G : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
681
| >> |
| FORM - 10H : Certificate of Foreign Inward Remittance |
682
| >> |
| FORM - 10HA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
683
| >> |
| FORM - 10-I : Omitted vide Income-tax (Fifteenth Amendment) Rules, 2015, effective from 12-9-2015 |
683
| >> |
| FORM - 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 |
684
| >> |
| FORM - 10-IB : Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act, 1961 |
686
| >> |
| FORM - 10-IC : Application for exercise of option under sub-section (5) of section 115BAA of the Income Tax Act, 1961 |
687
| >> |
| FORM - 10-ID : Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 |
689
| >> |
| FORM - 10-IE : Application for exercise/withdrawal of option under clause (i) of sub-section (5) of section 115BAC of the Income Tax Act, 1961 |
691
| >> |
| FORM - 10-IF : Application for exercise of option under sub-section (5) of section 115BAD of the Income Tax Act, 1961 |
693
| >> |
| FORM - 10-IG : Statement of Exempt Income under clause (4D) of Section 10 of the Income Tax Act, 1961 |
694
| >> |
| FORM - 10-IH : Statement of Income of a Specified Fund Eligible for Concessional Taxation under Section 115AD of the Income Tax Act, 1961 |
697
| >> |
| FORM - 10-II : Statement of Exempt Income under Clause (23FF) of Section 10 of the Income Tax Act, 1961 |
700
| >> |
| FORM - 10-IJ : Certificate to be Issued by Accountant under Clause (23FF) of Section 10 of the Income-tax Act, 1961 |
702
| >> |
| FORM - 10-IK : Annual Statement of Exempt Income under Sub-rule (2) of Rule 21AJA and Taxable Income under Sub-rule (2) of Rule 21AJAA |
703
| >> |
| FORM - 10-IL : Verification by an Accountant under Sub-rule (3) of Rule 21AJA |
705
| >> |
| FORM - 11 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
705
| >> |
| FORM - 11A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
705
| >> |
| FORM - 12 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
705
| >> |
| FORM - 12A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
705
| >> |
| FORM - 12B : Form for furnishing details of income under section 192(2) for the year ending 31st March, 19..... |
706
| >> |
| FORM - 12BA : Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof |
708
| >> |
| FORM - 12BB : Statement showing particulars of claims by an employee for deduction of tax under section 192 |
710
| >> |
| FORM - 12BBA : Declaration to be Furnished by Specified Senior Citizen under sub-clause (iii) of clause (b) of Explanation to Section 194P |
712
| >> |
| FORM - 12C : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
712
| >> |
| FORM - 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 |
713
| >> |
| FORM - 13A : Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988 |
717
| >> |
| FORM - 13B : Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988 |
717
| >> |
| FORM - 13BB : Omitted vide Income-tax (Third Amendment) Rules, 1998, effective from 9-6-1988 |
717
| >> |
| FORM - 13C : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 13D : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 13E : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 14 : Omitted vide Income-tax (Tenth Amendment) Rules, 1993, effective from 16-6-1993 |
717
| >> |
| FORM - 14A : Omitted vide Income-tax (Third Amendment) Rules, 1988, effective from 9-6-1988 |
717
| >> |
| FORM - 14B : Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
717
| >> |
| FORM - 15 : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 15A : Omitted vide Income-tax (Twelfth Amendment) Rules, 1992, effective from 1-6-1992 |
717
| >> |
| FORM - 15AA : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 15B : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
717
| >> |
| FORM - 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 |
718
| >> |
| FORM - 15CA : Information to be furnished for payments, to a non-resident not being a company, or to a foreign company |
719
| >> |
| FORM - 15CB : Certificate of an Accountant |
728
| >> |
| FORM - 15CC : Quarterly statement to be furnished by an authorized dealer in respect of remittances made for the quarter of ....................... of .................. (Financial Year) |
730
| >> |
| FORM - 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 |
731
| >> |
| FORM - 15E : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10 2003 |
731
| >> |
| FORM - 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 |
732
| >> |
| FORM - 15F : Omitted vide Income-tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999 |
738
| >> |
| FORM - 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 |
739
| >> |
| FORM - 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 |
742
| >> |
| FORM - 15-I : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
744
| >> |
| FORM - 15-J : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
744
| >> |
| FORM - 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 |
745
| >> |
| FORM - 16A : Certificate under section 203 of the Income Tax Act, 1961 for Tax deducted at Source |
751
| >> |
| FORM - 16AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
753
| >> |
| FORM - 16B : Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source |
753
| >> |
| FORM - 16B : Omitted vide Income-tax (Eleventh Amendment) Rules, 1993, effective from 1-7-1993 |
754
| >> |
| FORM - 16C : Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source |
755
| >> |
| FORM - 16D : Certificate under section 203 of the Income Tax Act, 1961 for tax deducted at source |
757
| >> |
| FORM - 17 : Omitted vide Income-tax (First Amendment) Rules, 2010, effective from 1-4-2009 |
759
| >> |
| FORM - 18 : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19 : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19A : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19B : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19BB : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19C : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 19D : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 20 : Omitted vide Income-tax (Ninth Amendment) Rules, 1988, effective from 1-4-1989 |
759
| >> |
| FORM - 21 : Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
759
| >> |
| FORM - 22 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
759
| >> |
| FORM - 23 : Omitted vide Income-tax (Third Amendment) Rules, 1996, effective from 2-7-1996 |
759
| >> |
| FORM - 24 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
759
| >> |
| FORM - 24G : TDS/TCS Book Adjustment Statement |
760
| >> |
| FORM - 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 |
766
| >> |
| FORM - 25 : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
774
| >> |
| FORM - 26 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
774
| >> |
| FORM - 26A : Form for Furnishing Accountant Certificate under the First Proviso to Sub-section (1) of Section 201 of the Income Tax Act, 1961 |
775
| >> |
| FORM - 26A : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
777
| >> |
| FORM - 26AS : Annual Information Statement |
778
| >> |
| FORM - 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 |
779
| >> |
| FORM - 26BB : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26C : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26D : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26E : Omitted vide Income-tax (Fourth Amendment) Rules, 1997, effective from 19-3-1997 |
780
| >> |
| FORM - 26F : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26G : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26H : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26-I : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26J : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 26K : Omitted vide Income-tax (Twelfth Amendment) Rules, 2003, effective from 31-7-2003 |
780
| >> |
| FORM - 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/Decem |
781
| >> |
| FORM - 26QA : Particulars required to be maintained for furnishing quarterly return under section 206A |
788
| >> |
| FORM - 26QAA : Quarterly return under section 206A for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year ........... |
790
| >> |
| FORM - 26QB : Challan-cum-statement of deduction of tax under section 194-IA |
792
| >> |
| FORM - 26QC : Challan-cum-statement of Deduction of Tax under Section 194-IB |
794
| >> |
| FORM - 26QD : Challan-cum-Statement of Deduction of Tax under Section 194M |
796
| >> |
| FORM - 27 : Omitted vide Income-tax (Nineteenth Amendment) Rules, 2005, effective from 30-6-2005 |
797
| >> |
| FORM - 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........ |
797
| >> |
| FORM - 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)# |
799
| >> |
| FORM - 27BA : Form for Furnishing Accountant Certificate under First Proviso to sub-section (6A) of Section 206C of the Income-tax Act, 1961 |
800
| >> |
| FORM - 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 |
803
| >> |
| FORM - 27D : Certificate under Section 206C of the Income Tax Act, 1961 for Tax Collected at Source |
805
| >> |
| FORM - 27E : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
807
| >> |
| FORM - 27EB : Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003 |
807
| >> |
| FORM - 27EC : Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003 |
807
| >> |
| FORM - 27ED : Omitted vide Income-tax (Thirteenth Amendment) Rules, 2003, effective from 31-7-2003 |
807
| >> |
| FORM - 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) |
808
| >> |
| FORM - 27F : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
813
| >> |
| FORM - 27G : Omitted vide Income-tax (Twenty-fourth Amendment) Rules, 2003, effective from 1-10-2003 |
813
| >> |
| FORM - 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/Septembe |
814
| >> |
| FORM - 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 |
821
| >> |
| FORM - 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 |
824
| >> |
| FORM - 29 : Omitted vide Income-tax (Tenth Amendment) Rules, 1989, effective from 13-9-1989 |
826
| >> |
| FORM - 29A : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
826
| >> |
| FORM - 29B : Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company |
827
| >> |
| FORM - 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 |
832
| >> |
| FORM - 30 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
833
| >> |
| FORM - 30A : Form of undertaking to be furnished under sub‑section (1) of section 230 of the Income Tax Act, 1961 |
834
| >> |
| FORM - 30B : No Objection Certificate for a person not domiciled in India under section 230(1) of the Income Tax Act, 1961 |
837
| >> |
| FORM - 30C : Form for furnishing the details under section 230(1A) of the Income Tax Act, 1961 |
838
| >> |
| FORM - 31 : Application for a certificate under the first proviso to sub‑section (1A) of section 230 of the Income Tax Act, 1961 |
840
| >> |
| FORM - 32 : Omitted vide Income-tax (Twenty-eighth Amendment) Rules, 2003, effective from 21-11-2003 |
841
| >> |
| FORM - 33 : Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income Tax Act, 1961 |
841
| >> |
| FORM - 34 : Omitted vide Income-tax (Twenty-eighth Amendment) Rules, 2003, effective from 21-11-2003 |
842
| >> |
| FORM - 34A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
842
| >> |
| FORM - 34B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
842
| >> |
| FORM - 34BA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
842
| >> |
| FORM - 34BB : Exercise of option to withdraw pending application under sub-section (1) of section 245M of the Income Tax Act, 1961 |
843
| >> |
| FORM - 34C : Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income Tax Act, 1961 |
844
| >> |
| FORM - 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 |
849
| >> |
| FORM - 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 |
852
| >> |
| FORM - 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 Inco |
854
| >> |
| FORM - 34EA : Form of application for obtaining an advance ruling under section 245Q(1) of the Income Tax Act, 1961 |
856
| >> |
| FORM - 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 |
859
| >> |
| FORM - 35 : Appeal to the Commissioner of Income-tax (Appeals) |
861
| >> |
| FORM - 36 : Form of appeal to the Appellate Tribunal |
864
| >> |
| FORM - 36A : Form of memorandum of cross-objections to the Appellate Tribunal |
868
| >> |
| FORM - 37 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 37A : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
871
| >> |
| FORM - 37B : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
871
| >> |
| FORM - 37C : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
871
| >> |
| FORM - 37D : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
871
| >> |
| FORM - 37E : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
871
| >> |
| FORM - 37EE : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 37F : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 37G : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 37H : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 37-I : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
871
| >> |
| FORM - 38 : Register of Income Tax practitioners maintained by the [Chief Commissioner or Commissioner] of Income Tax ................. |
872
| >> |
| FORM - 39 : Form of application for registration as authorised income tax practitioner |
872
| >> |
| FORM - 40 : Certificate of registration |
873
| >> |
| FORM - 40A : Form of Nomination |
874
| >> |
| FORM - 40B : Form for modifying nomination |
876
| >> |
| FORM - 40C : Application for Recognition of provident fund |
877
| >> |
| FORM - 41 : Form for Maintaining Accounts of Subscribers to a Recognised Provident Fund |
879
| >> |
| FORM - 42 : Appeal against refusal to recognise or withdrawal of recognition from a provident fund |
881
| >> |
| FORM - 43 : Appeal against refusal to approve or withdrawal of approval from a superannuation fund |
882
| >> |
| FORM - 44 : Appeal Against Refusal to Approve or Withdrawal of Approval from a Gratuity Fund |
883
| >> |
| FORM - 44A : Omitted vide Income Tax (Thirty Second Amendment) Rules, 1999, effective from 19-11-1999. |
884
| >> |
| FORM - 45 : Warrant of authorisation under section 132 of the Income Tax Act, 1961, and Rule 112(1) of the Income Tax Rules, 1962 |
884
| >> |
| FORM - 45A : Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income Tax Act, 1961 |
886
| >> |
| FORM - 45B : Warrant of authorisation under sub-section (1A) of Section 132 of the Income Tax Act, 1961 |
888
| >> |
| FORM - 45C : Warrant of authorisation under sub-section (1) of Section 132A of the Income Tax Act, 1961 |
890
| >> |
| FORM - 45D : Information to be furnished to the Income Tax Authority under Section 133B of the Income Tax Act, 1961 |
892
| >> |
| FORM - 46 : Application for information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961 |
894
| >> |
| FORM - 47 : Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961 |
895
| >> |
| FORM - 48 : Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961 |
896
| >> |
| FORM - 49 : Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income Tax Act, 1961 |
897
| >> |
| FORM - 49A : Application for Allotment of Permanent Account Number |
898
| >> |
| FORM - 49AA : Application for Allotment of Permanent Account Number |
908
| >> |
| FORM - 49B : Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income Tax Act, 1961 |
913
| >> |
| FORM - 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) |
918
| >> |
| FORM - 49C : Annual Statement under Section 285 of the Income Tax Act, 1961 |
919
| >> |
| FORM - 49D : Information and Documents to be Furnished by an Indian Concern under Section 285A |
921
| >> |
| FORM - 50 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
924
| >> |
| FORM - 51 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
924
| >> |
| FORM - 52 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
924
| >> |
| FORM - 52A : Statement to be furnished to the Assessing Officer under section 285B of the Income Tax Act, 1961, in respect of production of a cinematograph film |
925
| >> |
| FORM - 53 : Omitted vide Income-tax (Fifth Amendment) Rules, 1989, effective from 18-5-1989 |
926
| >> |
| FORM - 54 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
926
| >> |
| FORM - 55 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
926
| >> |
| FORM - 56 : Omitted vide Income Tax (6th Amendment) Rules, 2021, effective from 1-4-2021 |
926
| >> |
| FORM - 56A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
926
| >> |
| FORM - 56AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56BA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56C : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56CA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56D : Omitted vide Income-tax (6th Amendment) Rules, 2019, effective from 5-11-2019 |
927
| >> |
| FORM - 56E : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56F : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56FF : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
927
| >> |
| FORM - 56FF : Particulars to be furnished under clause (b) of sub‑section (1B) of section 10A of the Income Tax Act, 1961 |
928
| >> |
| FORM - 56G : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
929
| >> |
| FORM - 56H : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
929
| >> |
| FORM - 57 : Certificate under section 222 or 223 of the Income Tax Act, 1961 |
930
| >> |
| FORM - 58A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
931
| >> |
| FORM - 58B : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
931
| >> |
| FORM - 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 .... |
931
| >> |
| FORM - 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 Commit |
932
| >> |
| FORM - 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 |
935
| >> |
| FORM - 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 |
937
| >> |
| FORM - 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 |
939
| >> |
| FORM - 61 : Statement Containing Particulars of Declaration Received in Form No. 60 |
942
| >> |
| FORM - 61A : Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961 |
944
| >> |
| FORM - 61B : Statement of Reportable Account under sub-section (1) section 285BA of the Income Tax Act, 1961 |
970
| >> |
| FORM - 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 subse |
976
| >> |
| FORM - 63 : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
978
| >> |
| FORM - 63A : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
978
| >> |
| FORM - 63AA : Omitted by the Income Tax (21st Amendment) Rules, 2021, dt. 29-7-2021 [See Rule 130] |
978
| >> |
| FORM - 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 |
978
| >> |
| FORM - 64A : Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961 |
981
| >> |
| FORM - 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 |
984
| >> |
| FORM - 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 |
985
| >> |
| FORM - 64D : Statement of Income Paid or Credited by Investment Fund to be Furnished under Section 115UB of the Income Tax Act, 1961 |
987
| >> |
| FORM - 64E : Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income tax Act, 1961 |
992
| >> |
| FORM - 64F : Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961 |
995
| >> |
| FORM - 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 |
996
| >> |
| FORM - 65 : Omitted vide Income-tax (Twenty First Amendment) Rules, 2005, effective from 1-12-2004 |
999
| >> |
| FORM - 66 : Audit Report under clause (ii) of section 115VW of the Income Tax Act, 1961 |
1000
| >> |
| FORM - 67 : Statement of Income from a Country or Specified Territory outside India and Foreign Tax Credit |
1006
| >> |
| FORM - 68 : Form of application under section 270AA(2) of the Income Tax Act, 1961 |
1008
| >> |
| Appendix III |
1009
| >> |
| All India Gradation List |
1009
| >> |
| Appendix IV |
1019
| >> |
| FORM - 1 : Undertaking under Sub-rule (1) of Rule 11UE of the Income Tax Rules, 1962 |
1019
| >> |
| FORM - 2 : Form for Certificate under Sub-rule (2) of Rule 11UF |
1040
| >> |
| FORM - 3 : Intimation for Withdrawal under Sub-rule (3) of Rule 11UF of the Income Tax Rules, 1962 |
1041
| >> |
| FORM - 4 : Order by Principal Commissioner or Commissioner under Sub-rule (7) of Rule 11UF of the Income Tax Rules, 1962 |
1042
| >> |
The Income Tax (Certificate Proceedings) Rules, 1962 |
1043
| >> |
Part I -- Preliminary |
1043
| >> |
| RULE - 1 : Short title and commencement |
1043
| >> |
| RULE - 2 : Definitions |
1043
| >> |
| RULE - 3 : Forms |
1043
| >> |
| RULE - 4 : Omitted vide Income-tax (Certificate Proceedings) (Amendment) Rules, 1971, effective from 1-1-1972 |
1043
| >> |
| RULE - 5 : Omitted vide Income-tax (Certificate Proceedings (Second Amendment) Rules, 1990 effective from 6-2-1990 |
1043
| >> |
| RULE - 6 : Omitted vide Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, effective from 12-9-1990 |
1043
| >> |
| RULE - 7 : Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990, effective from 6-2-1990 |
1043
| >> |
| RULE - 8 : Transfer of proceedings from one Tax Recovery Officer to another |
1044
| >> |
Part II -- General Procedure |
1044
| >> |
| RULE - 9 : Procedure to be followed while sending certificate to another Tax Recovery Officer |
1044
| >> |
| RULE - 9A : Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer |
1044
| >> |
| RULE - 10 : Procedure to be followed on receipt of a certificate from a Tax Recovery Officer |
1045
| >> |
| RULE - 11 : Intimation by the first Tax Recovery Officer |
1045
| >> |
| RULE - 12 : Intimation by the other Tax Recovery Officer |
1045
| >> |
| RULE - 13 : Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 |
1046
| >> |
| RULE - 14 : Form of notice of demand |
1046
| >> |
Part III -- Attachment and Sale of Property |
1046
| >> |
| RULE - 15 : Continuance of attachment subject to claim of encumbrancer |
1046
| >> |
| RULE - 16 : Proclamation of sale |
1046
| >> |
| RULE - 17 : Sale to be held by whom and his remuneration |
1046
| >> |
| RULE - 18 : Reserve price |
1046
| >> |
| RULE - 19 : Report of sale |
1046
| >> |
| RULE - 20 : Sale proceeds not to be disbursed till sale confirmed |
1047
| >> |
| RULE - 21 : Registration of sale |
1047
| >> |
| RULE - 22 : Forms |
1047
| >> |
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 |
1048
| >> |
| RULE - 23 : Property to which rules apply |
1048
| >> |
| RULE - 24 : Custody at place of attachment |
1048
| >> |
| RULE - 25 : Removal and custody of property in other cases |
1048
| >> |
| RULE - 26 : Property may be handed over to the defaulter |
1048
| >> |
| RULE - 27 : Custody of attached cash, securities, etc |
1049
| >> |
| RULE - 28 : Claim of any person other than the defaulter to the property under attachment |
1049
| >> |
| RULE - 29 : Return of property on cancellation or withdrawal of attachment |
1049
| >> |
| RULE - 30 : Property may be sold if costs, etc., not paid |
1049
| >> |
| RULE - 31 : Feeding and tending of livestock under attachment |
1049
| >> |
| RULE - 32 : Removal of livestock |
1049
| >> |
| RULE - 33 : Custody of livestock in pound |
1050
| >> |
| RULE - 34 : Custody with a person other than custody officer |
1050
| >> |
| RULE - 35 : Expenses of custody, maintenance, etc. |
1050
| >> |
Part V -- Delivery of Property Sold and Execution of Document or Endorsement of Negotiable Instrument or Share in a Corporation |
1050
| >> |
| RULE - 36 : Delivery of movable property, debts and shares |
1050
| >> |
| RULE - 37 : Transfer of negotiable instruments and shares |
1051
| >> |
| RULE - 38 : Vesting order in case of other property |
1051
| >> |
| RULE - 39 : Delivery of immovable property in occupancy of defaulter |
1051
| >> |
| RULE - 40 : Delivery of immovable property in occupancy of tenant |
1052
| >> |
Part VI -- Resistance/Obstruction to Delivery of Possession |
1052
| >> |
| RULE - 41 : Resistance or obstruction to possession of immovable property |
1052
| >> |
| RULE - 42 : Resistance or obstruction by defaulter |
1052
| >> |
| RULE - 43 : Resistance or obstruction by bona fide claimant |
1052
| >> |
| RULE - 44 : Dispossession by purchaser |
1053
| >> |
| RULE - 45 : Bona fide claimant to be restored to possession |
1053
| >> |
| RULE - 46 : Rules not applicable to transferee lite pendente |
1053
| >> |
| RULE - 47 : Right to file a suit |
1053
| >> |
Part VII -- Appointment, Powers and Duties of a Receiver |
1053
| >> |
| RULE - 48 : Powers of a receiver |
1053
| >> |
| RULE - 49 : Remuneration of a receiver |
1053
| >> |
| RULE - 50 : Duties of a receiver |
1053
| >> |
| RULE - 51 : Enforcement of receiver’s duties |
1054
| >> |
| RULE - 52 : Form of order of appointment of a receiver |
1054
| >> |
Part VIII -- Arrest and Detention |
1055
| >> |
| RULE - 53 : Prison in which defaulter may be detained |
1055
| >> |
| RULE - 54 : Subsistence allowance |
1055
| >> |
Part VIII-A -- Appeals to a Chief Commissioner or Commissioner |
1055
| >> |
| RULE - 55 : Forms |
1055
| >> |
| RULE - 55A : Form of appeal |
1055
| >> |
| RULE - 55B : Procedure in appeal |
1056
| >> |
Part IX -- Scale of Fees for Processes, Charges for other Proceedings and Poundage Fees, etc. |
1057
| >> |
| RULE - 56 : Process fees |
1057
| >> |
| RULE - 57 : Levy and scale of poundage fees |
1057
| >> |
| RULE - 58 : Copying fees |
1058
| >> |
| RULE - 59 : Inspection fees |
1058
| >> |
Part X -- Miscellaneous |
1058
| >> |
| RULE - 60 : Proceedings against legal representatives of a deceased defaulter |
1058
| >> |
| RULE - 61 : Recovery from surety |
1058
| >> |
| RULE - 62 : Appearance before tax recovery officer |
1058
| >> |
FORM |
1060
| >> |
| FORM - ITCP1 : Notice of demand to the defaulter |
1060
| >> |
| FORM - ITCP2 : Warrant of attachment of movable property |
1061
| >> |
| FORM - ITCP3 : Prohibitory order, where the property consists of debts not secured by Negotiable Instruments |
1062
| >> |
| FORM - ITCP4 : Prohibitory order, where the property consists of shares in a corporation |
1062
| >> |
| FORM - 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 |
1063
| >> |
| FORM - ITCP6 : Notice of attachment of a decree of a Civil Court |
1064
| >> |
| FORM - ITCP7 : Notice of attachment where the property consists of a share or interest in movable property |
1065
| >> |
| FORM - ITCP8 : Order to attach salary or allowances of servants of Government or Local Authority |
1066
| >> |
| FORM - ITCP9 : Order of attachment of Negotiable Instrument |
1066
| >> |
| FORM - ITCP10 : Notice of attachment of movable property in the custody of a court or a Public Officer |
1067
| >> |
| FORM - ITCP11 : Order of attachment of property consisting of an interest in Partnership Property |
1068
| >> |
| FORM - ITCP12 : Warrant of sale of property |
1068
| >> |
| FORM - ITCP13 : Proclamation of sale |
1069
| >> |
| FORM - ITCP14 : Certificate of sale of movable property |
1071
| >> |
| FORM - ITCP15 : Order for payment to the Assessing Officer of current coins and currency notes attached |
1071
| >> |
| FORM - ITCP16 : Order of attachment of immovable property |
1072
| >> |
| FORM - ITCP17 : Notice for setting a sale proclamation |
1072
| >> |
| FORM - ITCP18 : Order of confirmation of sale of immovable property |
1073
| >> |
| FORM - ITCP19 : Notice to interested parties to show cause why sale should not be set aside |
1074
| >> |
| FORM - ITCP20 : Certificate of sale of immovable property |
1074
| >> |
| FORM - ITCP21 : Certificate to defaulter authorising him to mortgage, lease or sell property |
1075
| >> |
| FORM - ITCP22 : Order attaching a business |
1075
| >> |
| FORM - ITCP23 : Bond (Sapurdnama) |
1076
| >> |
| FORM - ITCP24 : Appointment of a Receiver |
1077
| >> |
| FORM - ITCP25 : Notice to show cause why a warrant of arrest should not be issued |
1077
| >> |
| FORM - ITCP26 : Warrant of Arrest |
1078
| >> |
| FORM - ITCP27 : Warrant of Detention in Civil Prison |
1079
| >> |
| FORM - ITCP28 : Order of Release |
1080
| >> |
| FORM - ITCP29 : Notice to Legal Representative |
1080
| >> |
| FORM - ITCP29A : Appeal to the Chief Commissioner or Commissioner |
1081
| >> |
| FORM - ITCP30 : Notice to Surety |
1082
| >> |
The Income Tax (Appellate Tribunal) Rules, 1963 |
1083
| >> |
| RULE - 1 : Short title and commencement |
1083
| >> |
| RULE - 2 : Definitions |
1083
| >> |
| RULE - 3 : Sittings of Bench |
1084
| >> |
| RULE - 4 : Powers of Bench |
1084
| >> |
| RULE - 4A : Powers and functions of the Registrar |
1086
| >> |
| RULE - 5 : Language of the Tribunal |
1088
| >> |
| RULE - 5A : Filing of documents in Hindi |
1088
| >> |
| RULE - 5B : Use of Hindi in proceedings and orders |
1088
| >> |
| RULE - 6 : Procedure for filing Appeals |
1088
| >> |
| RULE - 7 : Date of presentation of appeals |
1088
| >> |
| RULE - 8 : Contents of memorandum of appeal |
1088
| >> |
| RULE - 9 : What to accompany memorandum of appeal |
1089
| >> |
| RULE - 9A : Revised Form No. 36 in case of change in address |
1089
| >> |
| RULE - 10 : Filing of affidavits |
1090
| >> |
| RULE - 11 : Grounds which may be taken in appeal |
1090
| >> |
| RULE - 12 : Rejection or amendment of memorandum of appeal |
1090
| >> |
| RULE - 13 : Who may be joined as respondent in an appeal by assessee |
1090
| >> |
| RULE - 14 : Who may be joined as respondent in an appeal by the Assessing Officer |
1090
| >> |
| RULE - 15 : What to accompany memorandum of appeal under section 253(2) |
1090
| >> |
| RULE - 16 : Authorising a representative to appear |
1090
| >> |
| RULE - 17 : Authorisation to be filed |
1091
| >> |
| RULE - 17A : Dress regulations for the members and for the representatives of the parties |
1091
| >> |
| RULE - 18 : Preparation of paper books, etc. |
1091
| >> |
| RULE - 19 : Date and place for hearing of appeal to be notified |
1092
| >> |
| RULE - 20 : Date and place of hearing of appeal, how fixed |
1092
| >> |
| RULE - 21 : Grant of time to answer in an appeal under section 253(1) |
1092
| >> |
| RULE - 22 : Cross-objections |
1093
| >> |
| RULE - 23 : Hearing of the appeal |
1093
| >> |
| RULE - 24 : Hearing of appeal ex parte for default by the appellant |
1093
| >> |
| RULE - 25 : Hearing of appeal ex parte for default by the respondent |
1093
| >> |
| RULE - 26 : Continuation of proceedings after the death or insolvency of a party to the appeal |
1093
| >> |
| RULE - 27 : Respondent may support order on grounds decided against him |
1094
| >> |
| RULE - 28 : Remand of the case by the tribunal |
1094
| >> |
| RULE - 29 : Production of additional evidence before the tribunal |
1094
| >> |
| RULE - 30 : Mode of taking additional evidence |
1094
| >> |
| RULE - 31 : Additional evidence to be submitted to the tribunal |
1094
| >> |
| RULE - 32 : Adjournment of appeal |
1095
| >> |
| RULE - 32A : Award of Costs |
1095
| >> |
| RULE - 33 : Proceedings before the tribunal |
1095
| >> |
| RULE - 34 : Order to be pronounced, signed and dated |
1095
| >> |
| RULE - 34A : Procedure for dealing with applications under section 254(2) |
1096
| >> |
| RULE - 35 : Order to be communicated to parties |
1096
| >> |
| RULE - 35A : Procedure for filing and disposal of stay petition |
1097
| >> |
| RULE - 36 : What to accompany an application for reference under section 256(1) |
1097
| >> |
| RULE - 37 : Procedure in respect of application under section 256(1) |
1097
| >> |
| RULE - 38 : Who may be joined as a respondent in an application by the assessee |
1098
| >> |
| RULE - 39 : Who may be joined as a respondent to an application by the Commissioner |
1098
| >> |
| RULE - 40 : Same bench to hear the application |
1098
| >> |
| RULE - 41 : Time for submission of reply by the respondent |
1098
| >> |
| RULE - 42 : Contents of the reply |
1098
| >> |
| RULE - 43 : Dismissal if no question of law arises |
1098
| >> |
| RULE - 44 : Statement of case to be prepared, if a question of law arises |
1098
| >> |
| RULE - 45 : What to accompany the statement of the case |
1098
| >> |
| RULE - 46 : Order on application to be communicated to the parties |
1098
| >> |
| RULE - 47 : Same bench to deal with requisition from High Court under section 256(2) |
1099
| >> |
| RULE - 48 : Copy of the judgment of the High Court to be sent to the Bench |
1099
| >> |
| RULE - 49 : Scale of copying fees |
1099
| >> |
| RULE - 50 : Fees for inspection of records |
1100
| >> |
| RULE - 51 : Repeal and saving |
1100
| >> |
| RULE - 52 : Rules to apply mutatis mutandis under other Acts for adjudication of disputes by the Income-tax Appellate Tribunal |
1100
| >> |
Income Tax Settlement Commission (Procedure) Rules, 1997 |
1101
| >> |
| RULE - 1 : Short title and commencement |
1101
| >> |
| RULE - 2 : Definitions |
1101
| >> |
| RULE - 3 : Language of the Commission |
1102
| >> |
| RULE - 4 : Signing of notices, etc. |
1102
| >> |
| RULE - 5 : Procedure for filing settlement application |
1102
| >> |
| RULE - 6 : Report of the Commissioner under sub-section (2B) of section 245D |
1102
| >> |
| RULE - 7 : Preparation of paper books, etc. |
1103
| >> |
| RULE - 8 : Filing of affidavit |
1103
| >> |
| RULE - 9 : Commissioner’s further report |
1103
| >> |
| RULE - 9A : Applicant’s Comments on Commissioner’s report under rule 9 |
1104
| >> |
| RULE - 10 : Date and place for hearing of application to be notified |
1104
| >> |
| RULE - 11 : Sitting of Bench |
1104
| >> |
| RULE - 12 : Power of a Bench |
1104
| >> |
| RULE - 12A : Constitution of Two-member bench |
1104
| >> |
| RULE - 13 : Constitution of Special Bench |
1105
| >> |
| RULE - 14 : Filing of authorisation |
1105
| >> |
| RULE - 15 : Verification of additional facts |
1105
| >> |
| RULE - 16 : Proceedings not open to the public |
1105
| >> |
| RULE - 17 : Publication of orders of the Special Bench |
1105
| >> |
| RULE - 18 : Adjournment of hearings |
1106
| >> |
| RULE - 19 : Special provisions in respect of settlement applications made before 1-10-1984 |
1106
| >> |
Authority for Advance Rulings (Procedure) Rules, 1996 |
1107
| >> |
| RULE - 1 : Short title and commencement |
1107
| >> |
| RULE - 2 : Definition |
1107
| >> |
| RULE - 3 : Language of the Authority |
1108
| >> |
| RULE - 4 : Sittings of the Authority |
1108
| >> |
| RULE - 5 : Powers of the Authority |
1108
| >> |
| RULE - 6 : Power to remove difficulty |
1108
| >> |
| RULE - 7 : Powers and functions of the Secretary |
1108
| >> |
| RULE - 8 : Signing of notices, etc. |
1109
| >> |
| RULE - 9 : Mode of service of notices |
1109
| >> |
| RULE - 10 : Procedure for filing applications |
1109
| >> |
| RULE - 11 : Submission of additional facts before the Authority |
1110
| >> |
| RULE - 12 : Questions contained in the application |
1110
| >> |
| RULE - 13 : Date and place of hearing to be notified |
1110
| >> |
| RULE - 14 : Authorisation to be filed |
1110
| >> |
| RULE - 15 : Continuation of proceedings after the death, etc., of the applicant |
1110
| >> |
| RULE - 16 : Hearing of application |
1111
| >> |
| RULE - 17 : Hearing of application ex parte |
1111
| >> |
| RULE - 18 : Modification of the order |
1111
| >> |
| RULE - 19 : Rectification of mistakes |
1111
| >> |
| RULE - 20 : Amendment of the record |
1111
| >> |
| RULE - 21 : Fees for supply of additional certified copies |
1112
| >> |
| RULE - 22 : Inspection of records and fees thereof |
1112
| >> |
| RULE - 23 : Declaration of advance rulings to be void in certain circumstances |
1112
| >> |
| RULE - 24 : Proceedings not open to the public |
1112
| >> |
| RULE - 25 : Publication of orders |
1112
| >> |
| RULE - 26 : Authentication and communication of orders |
1112
| >> |
| RULE - 27 : Proceedings of the Authority |
1113
| >> |
| RULE - 28 : Procedure in case of other application |
1113
| >> |
| RULE - 29 : Dress Regulations |
1113
| >> |
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016 |
1114
| >> |
| RULE - 1 : Short title and commencement |
1114
| >> |
| RULE - 2 : Definition |
1114
| >> |
| RULE - 3 : Method of appointment |
1114
| >> |
| RULE - 4 : Medical fitness |
1114
| >> |
Income Tax (Dispute Resolution Panel) Rules, 2009 |
1115
| >> |
| RULE - 1 : Short title and commencement |
1115
| >> |
| RULE - 2 : Definitions |
1115
| >> |
| RULE - 3 : Constitution of the Panel |
1115
| >> |
| RULE - 4 : Procedure for filing objections |
1116
| >> |
| RULE - 5 : Notice for hearing |
1117
| >> |
| RULE - 6 : Call for records |
1117
| >> |
| RULE - 7 : Hearing of objections |
1117
| >> |
| RULE - 8 : No abatement of proceedings |
1117
| >> |
| RULE - 9 : Power to call for or permit additional evidence |
1117
| >> |
| RULE - 10 : Issue of directions |
1117
| >> |
| RULE - 11 : Directions to be communicated to parties |
1117
| >> |
| RULE - 12 : Passing of Assessment Order |
1118
| >> |
| RULE - 13 : Rectification of mistake or error |
1118
| >> |
| RULE - 14 : Appeal against Assessment Order |
1118
| >> |
FORM |
1119
| >> |
| FORM - 35A : Objections to the Draft Order No. ................... of .................... |
1119
| >> |
| FORM - 36B : Form of appeal to the Appellate Tribunal |
1120
| >> |
Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
1122
| >> |
| RULE - 1 : Short title, commencement and application |
1122
| >> |
| RULE - 2 : Eligibility for Deposits |
1122
| >> |
| RULE - 3 : Form of the deposits |
1122
| >> |
| RULE - 4 : Subscription and Mode of investment in the Bonds Ledger Account |
1122
| >> |
| RULE - 5 : Effective date of deposit |
1122
| >> |
| RULE - 6 : Applications |
1123
| >> |
| RULE - 7 : Authorised banks |
1123
| >> |
| RULE - 8 : Nomination |
1123
| >> |
| RULE - 9 : Transferability |
1124
| >> |
| RULE - 10 : Interest |
1124
| >> |
| RULE - 11 : Tradability against Bonds |
1124
| >> |
| RULE - 12 : Repayment |
1124
| >> |
| RULE - 13 : Interpretation |
1124
| >> |
FORM |
1125
| >> |
| FORM - I : Certificate of Holding |
1125
| >> |
| FORM - II : Application Form for Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
1125
| >> |
| FORM - III : Nomination |
1126
| >> |
| FORM - IV : Cancellation of Nomination |
1127
| >> |
| FORM - V : Form for Reporting Under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
1127
| >> |
Prohibition of Benami Property Transactions Rules, 2016 |
1128
| >> |
| RULE - 1 : Short title and commencement |
1128
| >> |
| RULE - 2 : Definitions |
1128
| >> |
| RULE - 3 : Determination of price in certain cases |
1128
| >> |
| RULE - 4 : Furnishing of Information |
1129
| >> |
| RULE - 5 : Provisional attachment |
1129
| >> |
| RULE - 6 : Confiscation of property under second proviso to sub-section (1) of section 27. |
1129
| >> |
| RULE - 7 : Receipt of confiscated property under sub-section (1) of section 28 |
1130
| >> |
| RULE - 8 : Management of confiscated property under sub-section (1) of section 28 |
1130
| >> |
| RULE - 9 : Disposal of confiscated property under sub-section (3) of section 28 |
1131
| >> |
| RULE - 10 : Appeals to the Appellate Tribunal |
1131
| >> |
FORM |
1132
| >> |
| FORM - 1 : Management of Confiscated Property Register (Moveable) |
1132
| >> |
| FORM - 2 : Management of Confiscated Property Register (Immoveable) |
1132
| >> |
| FORM - 3 : Management of Confiscated Property Register (Immoveable) |
1133
| >> |
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 |
1134
| >> |
| RULE - 1 : Short title and commencement |
1134
| >> |
| RULE - 2 : Definitions |
1134
| >> |
| RULE - 3 : Fair market value |
1134
| >> |
| RULE - 4 : Tax authorities |
1138
| >> |
| RULE - 5 : Notice of demand |
1138
| >> |
| RULE - 6 : Appeal to Commissioner (Appeals) |
1138
| >> |
| RULE - 7 : Appeal to Appellate Tribunal |
1139
| >> |
| RULE - 8 : Form of tax arrears |
1139
| >> |
| RULE - 9 : Declaration of undisclosed asset located outside India under section 59 |
1139
| >> |
| RULE - 10 : Educational qualifications |
1139
| >> |
| RULE - 11 : Authority in certain cases |
1139
| >> |
| RULE - 12 : Rounding off of income, value of asset and tax |
1139
| >> |
| RULE - 13 : Payment of sum under sub-sections (2) or (5) of section 32 |
1140
| >> |
| RULE - 14 : Service of notice, summons, requisition, order or any other communication under section 74 |
1140
| >> |
| RULE - 15 : Approved valuer under section 77 |
1141
| >> |
FORM |
1142
| >> |
| FORM - 1 : Notice of demand |
1142
| >> |
| FORM - 2 : Appeal to the Commissioner (Appeals) |
1142
| >> |
| FORM - 3 : Form of appeal to the Appellate Tribunal |
1144
| >> |
| FORM - 4 : Form of Memorandum of Cross-Objections to the Appellate Tribunal |
1145
| >> |
| FORM - 5 : Certificate under section 31 or 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
1146
| >> |
| FORM - 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 |
1147
| >> |
| FORM - 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 |
1151
| >> |
| FORM - 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 |
1152
| >> |
Commodities Transaction Tax Rules, 2013 |
1154
| >> |
| RULE - 1 : Short title and commencement |
1154
| >> |
| RULE - 2 : Definitions |
1154
| >> |
| RULE - 3 : Agricultural commodities |
1154
| >> |
| RULE - 4 : Rounding off value of taxable commodities transaction, commodities transaction tax, etc. |
1156
| >> |
| RULE - 5 : Payment of commodities transaction tax |
1156
| >> |
| RULE - 6 : Return of taxable commodities transactions |
1156
| >> |
| RULE - 7 : Return by whom to be signed |
1157
| >> |
| RULE - 8 : Time limit to be specified in the notice calling for return of taxable commodities transaction |
1157
| >> |
| RULE - 9 : Notice of demand |
1157
| >> |
| RULE - 10 : Prescribed time for refund of tax to the person from whom such amount was collected |
1157
| >> |
| RULE - 11 : Form of appeal to Commissioner of Income-tax (Appeals) |
1157
| >> |
| RULE - 12 : Form of appeal to Appellate Tribunal |
1157
| >> |
FORM |
1158
| >> |
| FORM - 1 : Return of Taxable Commodities Transactions |
1158
| >> |
| FORM - 2 : Notice of demand |
1160
| >> |
| FORM - 3 : Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) |
1161
| >> |
| FORM - 4 : Form of appeal to the Appellate Tribunal |
1162
| >> |
Electoral Trusts Scheme, 2013 |
1164
| >> |
| RULE - 1 : Short title, commencement and application |
1164
| >> |
| RULE - 2 : Objectives of the Scheme |
1164
| >> |
| RULE - 3 : Definitions |
1164
| >> |
| RULE - 4 : Eligibility |
1164
| >> |
| RULE - 5 : Procedure for approval |
1164
| >> |
| RULE - 6 : Criteria for approval |
1166
| >> |
| RULE - 7 : Renewal of approval |
1166
| >> |
| RULE - 8 : Withdrawal of approval |
1167
| >> |
FORM |
1168
| >> |
| FORM - A : Application for Approval of an Electoral Trust under the Electoral Trusts Scheme, 2013 |
1168
| >> |
Capital Gains Accounts Scheme, 1988 |
1169
| >> |
| RULE - 1 : Short title, commencement and application |
1169
| >> |
| RULE - 2 : Definitions |
1169
| >> |
| RULE - 3 : Deposit how to be made |
1170
| >> |
| RULE - 4 : Types of deposits |
1170
| >> |
| RULE - 5 : Application for opening account |
1170
| >> |
| RULE - 6 : Issue of duplicate pass book or receipt |
1171
| >> |
| RULE - 7 : Transfer and conversion of the account |
1171
| >> |
| RULE - 8 : Interest |
1172
| >> |
| RULE - 9 : Withdrawal from the account |
1172
| >> |
| RULE - 10 : Utilisation of the amount of withdrawal |
1173
| >> |
| RULE - 11 : Nomination by the depositor |
1174
| >> |
| RULE - 12 : Charge of alienation |
1174
| >> |
| RULE - 13 : Closure of the account |
1174
| >> |
FORM |
1176
| >> |
| FORM - A : Application for opening an account under the Capital Gains Accounts Scheme, 1988 |
1176
| >> |
| FORM - B : Application for conversion of accounts under the Capital Gains Accounts Scheme, 1988 |
1178
| >> |
| FORM - C : Application for withdrawal of amount from account-A under the Capital Gains Accounts Scheme, 1988 |
1179
| >> |
| FORM - D : Details regarding the manner and extent of utilisation of the amount withdrawn from account under the Capital Gains Accounts Scheme, 1988 |
1181
| >> |
| FORM - E : Form of nomination under the Capital Gains Accounts Scheme, 1988 |
1182
| >> |
| FORM - F : Application for cancellation or change of nomination previously made in respect of account under the Capital Gains Accounts Scheme, 1988 |
1183
| >> |
| FORM - G : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the depositor |
1184
| >> |
| FORM - H : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the nominee/legal heir of the deceased depositor |
1186
| >> |
| Annexure |
1187
| >> |
| Capital Gains Accounts Scheme, 1988 -- Notification under paragraph 2(e) -- Banks authorised to receive deposits under the Scheme |
1187
| >> |
Securities Lending Scheme, 1997 |
1188
| >> |
| RULE - 1 : Preliminary |
1188
| >> |
| RULE - 2 : Applicability |
1188
| >> |
| RULE - 3 : Definition |
1188
| >> |
| RULE - 4 : Scheme |
1188
| >> |
| RULE - 5 : Eligibility criteria for approved intermediary |
1190
| >> |
| RULE - 6 : Obligations and responsibilities of approved intermediary |
1190
| >> |
| RULE - 7 : Guidelines for approved intermediaries |
1191
| >> |
Site Restoration Fund Scheme, 1999 |
1193
| >> |
| PARA - 1 : Short title and application |
1193
| >> |
| PARA - 2 : Definitions |
1193
| >> |
| PARA - 3 : Deposit : How to be made |
1193
| >> |
| PARA - 4 : Manner of deposit |
1193
| >> |
| PARA - 5 : Issue of duplicate statement |
1194
| >> |
| PARA - 6 : Interest |
1194
| >> |
| PARA - 7 : Charge, assignment |
1194
| >> |
| PARA - 8 : Withdrawal and utilisation of the amounts deposited |
1194
| >> |
| PARA - 9 : Procedure for withdrawal |
1194
| >> |
| PARA - 10 : Information regarding deposits and withdrawals |
1195
| >> |
| PARA - 11 : Closure of the account |
1195
| >> |
FORM |
1196
| >> |
| FORM - A : Application for opening a new account |
1196
| >> |
| FORM - B : Certificate of Deposit |
1196
| >> |
| FORM - C : Certificate of Interest |
1197
| >> |
| FORM - D : Statement of Account |
1197
| >> |
| FORM - E : Application for Withdrawal |
1198
| >> |
| FORM - F : Application for Closure of Account |
1198
| >> |
| FORM - G : Certificate Quantifying Amount of Income Tax |
1199
| >> |
Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income Tax Act |
1200
| >> |
| Notification No. S.O. 1436(E), dated 30-12-2004 |
1200
| >> |
Income Tax Welfare Fund Rules, 2007 |
1205
| >> |
| RULE - 1 : Short title and extent |
1205
| >> |
| RULE - 2 : Purposes of the Fund |
1205
| >> |
| RULE - 3 : Sources of Fund |
1206
| >> |
| RULE - 4 : Disbursable Fund |
1206
| >> |
| RULE - 5 : Administration of the Fund |
1206
| >> |
| RULE - 6 : Sponsoring of proposals. |
1206
| >> |
| RULE - 7 : Sanctions and disbursements |
1207
| >> |
| RULE - 8 : Accounting procedure |
1207
| >> |
| RULE - 10 : Audit |
1207
| >> |
| RULE - 11 : Amendments |
1207
| >> |
Industrial Park Scheme, 2008 |
1208
| >> |
| RULE - 1 : Short title, commencement and application |
1208
| >> |
| RULE - 2 : Definitions |
1208
| >> |
| RULE - 3 : Procedure for approval |
1209
| >> |
| RULE - 4 : Criteria for approval |
1209
| >> |
| RULE - 5 : General Conditions |
1210
| >> |
| RULE - 6 : Withdrawal of approval |
1210
| >> |
FORM |
1211
| >> |
| FORM - IPS-I : Application for consideration under the Industrial Park Scheme, 2008 |
1211
| >> |
| FORM - IPS-II : |
1214
| >> |
Employees’ Stock Option Plan or Scheme |
1216
| >> |
| Notification No. 323/2001, dt. 11-10-2001 F.No. 142/48/2001-TPL |
1216
| >> |
Scheme to Develop, Operate & Maintain Special Economic Zones Under Section 80-IA of the Income Tax Act read with Rule 18C(2) of Income Tax Rules |
1219
| >> |
| PARA - 1 : Objectives of the scheme |
1219
| >> |
| PARA - 2 : Criteria for approval |
1219
| >> |
| PARA - 3 : Procedure for approval |
1220
| >> |
| PARA - 4 : General conditions |
1221
| >> |
| PARA - 5 : Agreement with Central Government |
1221
| >> |
Deduction in Respect of Investment Made under an Equity Savings Scheme -- Rajiv Gandhi Equity Savings Scheme, 2013 |
1222
| >> |
| PARA - 1 : Short title, commencement and application |
1222
| >> |
| PARA - 2 : Objective of the Scheme |
1222
| >> |
| PARA - 3 : Definitions |
1222
| >> |
| PARA - 4 : Eligibility |
1223
| >> |
| PARA - 5 : Opening or designating of demat account |
1223
| >> |
| PARA - 6 : Procedure for investment under the Scheme |
1224
| >> |
| PARA - 7 : Period of holding and other conditions |
1225
| >> |
| PARA - 8 : Effect of failure to fulfil conditions |
1226
| >> |
| PARA - 9 : Duties of Depository, etc. |
1227
| >> |
| PARA - 10 : Furnishing of consolidated statement |
1227
| >> |
| PARA - 11 : Form for furnishing reports |
1227
| >> |
| PARA - 12 : Savings |
1227
| >> |
| PARA - 13 : Assessee to submit records |
1227
| >> |
FORM |
1228
| >> |
| FORM - A : Declaration to be submitted by the investors to the depository participants for availing the benefits under the Rajiv Gandhi Equity Savings Scheme |
1228
| >> |
| FORM - 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 |
1228
| >> |
| FORM - C : Annual report to be submitted by the depository to the Income-tax Department in Electronic Format before 31st May |
1229
| >> |
Deduction in Respect of Investment Made Under an Equity Savings Scheme -- Rajiv Gandhi Equity Savings Scheme, 2012 |
1230
| >> |
| PARA - 1 : Short title, commencement and application |
1230
| >> |
| PARA - 2 : Objective of Scheme |
1230
| >> |
| PARA - 3 : Definitions |
1230
| >> |
| PARA - 4 : Eligibility |
1231
| >> |
| PARA - 5 : Procedure at time of opening demat account |
1231
| >> |
| PARA - 6 : Procedure for investment under Scheme |
1231
| >> |
| PARA - 7 : Period of holding requirements |
1232
| >> |
FORM |
1235
| >> |
| FORM - A : Declaration to be Submitted by the Investors to the Depository Participants for Availing the Benefits under the Rajiv Gandhi Equity Savings Scheme |
1235
| >> |
| FORM - B : Declaration to be Submitted by the New Retail Investor to the Depository Participant on Purchase of Eligible Securities |
1235
| >> |
| FORM - C : Annual Report be Submitted by the Depository to the Income Tax Department in Electronic Format before 30th April |
1236
| >> |
Tax Return Preparer Scheme, 2006 |
1237
| >> |
| PARA - 1 : Short title, commencement and application |
1237
| >> |
| PARA - 2 : Definitions |
1237
| >> |
| PARA - 3 : Educational qualification for Tax Return Preparers |
1237
| >> |
| PARA - 4 : Enrolment, training and certification to persons to act as Tax Return Preparers |
1238
| >> |
| PARA - 5 : Preparation of and furnishing the return of income by the Tax Return Preparer |
1239
| >> |
| PARA - 6 : Duties and obligations of eligible person |
1239
| >> |
| PARA - 7 : Duties and obligations of the Tax Return Preparer |
1240
| >> |
| PARA - 8 : Selection and responsibilities of the Partner Organisation |
1240
| >> |
| PARA - 9 : Incentive to Tax Return Preparers |
1241
| >> |
| PARA - 10 : Maintenance of particulars relating to Tax Return Preparers |
1242
| >> |
| PARA - 11 : Withdrawal of certificate given to the Tax Return Preparer |
1242
| >> |
| PARA - 12 : Responsibilities and functions of the Resource Centre |
1243
| >> |
Equity Linked Savings Scheme, 2005 |
1244
| >> |
| PARA - 1 : Short title and commencement |
1244
| >> |
| PARA - 2 : Definitions |
1244
| >> |
| PARA - 3 : Investment and repurchase |
1244
| >> |
| PARA - 4 : Transferability |
1245
| >> |
| PARA - 5 : Investment of equity linked saving funds |
1245
| >> |
| PARA - 6 : Repurchase price |
1245
| >> |
| PARA - 7 : Evidence of investment or repurchase |
1246
| >> |
| PARA - 8 : Termination of a plan |
1246
| >> |
| PARA - 9 : Open Ended Equity Linked Saving Plan |
1246
| >> |
Securities Transaction Tax Rules, 2004 |
1247
| >> |
| RULE - 1 : Short title and commencement |
1247
| >> |
| RULE - 2 : Definitions |
1247
| >> |
| RULE - 3 : Value of taxable securities transaction |
1247
| >> |
| RULE - 4 : Rounding off value of taxable securities transaction, securities transaction tax, etc. |
1248
| >> |
| RULE - 5 : Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund |
1248
| >> |
| RULE - 5A : Person responsible for collection and payment of securities transaction tax in case of Insurance Company. |
1249
| >> |
| RULE - 6 : Payment of Securities Transaction Tax |
1249
| >> |
| RULE - 7 : Return of taxable securities transactions |
1249
| >> |
| RULE - 8 : Return by whom to be signed |
1250
| >> |
| RULE - 9 : Time limit to be specified in the notice calling for return of taxable securities transaction |
1250
| >> |
| RULE - 10 : Notice of demand |
1250
| >> |
| RULE - 11 : Prescribed time for refund of tax to the person from whom such amount was collected |
1251
| >> |
| RULE - 12 : Form of appeal to Commissioner of Income Tax (Appeals) |
1251
| >> |
| RULE - 13 : Form of appeal to Appellate Tribunal |
1251
| >> |
FORM |
1252
| >> |
| FORM - 1 : Return of Taxable Securities Transactions |
1252
| >> |
| FORM - 2 : Return of Taxable Securities Transactions |
1255
| >> |
| FORM - 2A : Return of Taxable Securities Transactions for Insurance Company |
1257
| >> |
| FORM - 3 : Notice of demand |
1259
| >> |
| FORM - 4 : Appeal to the Commissioner of Income Tax (Appeals) Designation of the Commissioner (Appeals) |
1260
| >> |
| FORM - 5 : Form of appeal to the Appellate Tribunal |
1261
| >> |
Bank Term Deposit Scheme, 2006 |
1263
| >> |
| PARA - 1 : Short title and commencement |
1263
| >> |
| PARA - 2 : Definitions |
1263
| >> |
| PARA - 3 : Investment |
1263
| >> |
| PARA - 4 : Types of term deposit |
1263
| >> |
| PARA - 5 : Nomination |
1264
| >> |
| PARA - 6 : Procedure for investment in term deposit |
1264
| >> |
| PARA - 7 : Issue of term deposit receipt |
1264
| >> |
| PARA - 8 : Transfer from one branch of the scheduled bank to another |
1264
| >> |
| PARA - 9 : Pledging of term deposit |
1264
| >> |
| PARA - 10 : Replacement of lost or destroyed term deposit receipts |
1264
| >> |
| PARA - 11 : Encashment on maturity |
1265
| >> |
| PARA - 12 : Rate of interest |
1265
| >> |
| PARA - 13 : Right of nominees |
1265
| >> |
| PARA - 14 : Payment to legal heirs |
1266
| >> |
| PARA - 15 : Income tax |
1266
| >> |
| PARA - 16 : Power to relax |
1266
| >> |
The Income Tax Ombudsman Guidelines, 2010 |
1267
| >> |
Chapter I : Preliminary |
1267
| >> |
| CLAUSE - 1 : Short title, commencement, extent and application |
1267
| >> |
| CLAUSE - 2 : Definitions |
1267
| >> |
Chapter II -- Establishment of the Office of Income Tax Ombudsman |
1267
| >> |
| CLAUSE - 3 : Appointment and Tenure |
1267
| >> |
| CLAUSE - 4 : Remuneration |
1268
| >> |
| CLAUSE - 5 : Territorial Jurisdiction |
1268
| >> |
| CLAUSE - 6 : Location of offices |
1268
| >> |
| CLAUSE - 7 : Secretariat |
1268
| >> |
Chapter III -- Powers and Duties of Ombudsman |
1268
| >> |
| CLAUSE - 8 : Powers and Duties |
1268
| >> |
Chapter IV -- Procedure for Redressal of Grievances |
1269
| >> |
| CLAUSE - 9 : Grounds on which complaint shall be filed |
1269
| >> |
| CLAUSE - 10 : Procedure for filing the complaint |
1270
| >> |
| CLAUSE - 11 : Proceedings to be summary in nature |
1271
| >> |
| CLAUSE - 12 : Settlement of complaints by agreement |
1271
| >> |
| CLAUSE - 13 : Award by the Ombudsman |
1271
| >> |
Chapter V -- Miscellaneous |
1272
| >> |
| CLAUSE - 14 : Removal of difficulties |
1272
| >> |
Issue of Foreign Currency Convertible Bonds and Ordinary (Through Depositary Receipt Mechanism) Scheme, 1993 |
1273
| >> |
| PARA - 1 : Short title and commencement |
1273
| >> |
| PARA - 2 : Definitions |
1273
| >> |
| PARA - 3 : Eligibility for issue of convertible bonds or ordinary shares of issuing company |
1274
| >> |
| PARA - 3A : Issue of Global Depositary Receipts |
1276
| >> |
| PARA - 3B : Indian companies engaged in Information Technology Software. |
1276
| >> |
| PARA - 3C : Indian companies registered in India |
1276
| >> |
| PARA - 4 : Limits of foreign investment in the issuing company |
1277
| >> |
| PARA - 5 : Issue structure of the Global Depositary Receipts |
1277
| >> |
| PARA - 6 : Listing of the Global Depositary Receipts |
1279
| >> |
| PARA - 7 : Transfer and redemption |
1279
| >> |
| PARA - 8 : Taxation on Foreign Currency Convertible Bonds |
1280
| >> |
| PARA - 9 : Taxation on shares issued under Global Depositary Receipt Mechanism |
1280
| >> |
| PARA - 10 : Application of avoidance of double taxation agreement in case of Global Depositary Receipts |
1281
| >> |
| PARA - 11 : Gift-tax and wealth-tax |
1281
| >> |
Equalisation Levy Rules, 2016 |
1288
| >> |
| RULE - 1 : Short title and commencement. |
1288
| >> |
| RULE - 2 : Definitions. |
1288
| >> |
| RULE - 3 : Rounding off of consideration for specified services, equalisation levy, etc. |
1288
| >> |
| RULE - 4 : Payment of Equalisation levy. |
1288
| >> |
| RULE - 5 : Statement of specified services. |
1288
| >> |
| RULE - 6 : Time limit to be specified in the notice calling for statement of specified services. |
1289
| >> |
| RULE - 7 : Notice of demand. |
1289
| >> |
| RULE - 8 : Form of appeal to Commissioner of Income-tax (Appeals). |
1290
| >> |
| RULE - 9 : Form of appeal to Appellate Tribunal. |
1290
| >> |
FORM |
1291
| >> |
| FORM - 1 : Statement of Specified Services |
1291
| >> |
| FORM - 2 : Notice of demand under Chapter VIII of the Finance Act, 2016 |
1293
| >> |
| FORM - 3 : Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) |
1294
| >> |
| FORM - 4 : Form of Appeal to the Appellate Tribunal |
1295
| >> |
The Direct Tax Dispute Resolution Scheme Rules, 2016 |
1297
| >> |
| RULE - 1 : Short title and commencement. |
1297
| >> |
| RULE - 2 : Definitions. |
1297
| >> |
| RULE - 3 : Form of declaration and undertaking under section 203. |
1297
| >> |
| RULE - 4 : Form of certificate under sub-section (1) of section 204 |
1297
| >> |
| RULE - 5 : Intimation of payment |
1297
| >> |
| RULE - 6 : Order under sub-section (2) of section 204 |
1297
| >> |
FORM |
1298
| >> |
| FORM - 1 : Form of Declaration under Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016 |
1298
| >> |
| FORM - 2 : Undertaking under Sub-Section (4) of Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016 |
1300
| >> |
| FORM - 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 |
1301
| >> |
| FORM - 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 |
1301
| >> |
| FORM - 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 |
1302
| >> |
| FORM - 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 |
1302
| >> |
The Income Declaration Scheme Rules, 2016 |
1304
| >> |
| RULE - 1 : Short title and commencement |
1304
| >> |
| RULE - 2 : Definitions |
1304
| >> |
| RULE - 3 : Determination of Fair market value |
1304
| >> |
| RULE - 4 : Declaration of income or income in the form of investment in any asset |
1307
| >> |
FORM |
1308
| >> |
| FORM - 1 : Form of Declaration under Section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016 |
1308
| >> |
| FORM - 2 : Acknowledgement of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 |
1312
| >> |
| FORM - 3 : Intimation of Payment under Sub-Section (1) of Section 187 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 |
1313
| >> |
| FORM - 4 : Certificate of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 |
1313
| >> |
Centralised Communication Scheme, 2018 |
1315
| >> |
| PARA - 1 : Short title and commencement |
1315
| >> |
| PARA - 2 : Definitions |
1315
| >> |
| PARA - 3 : Issue and service of notice |
1315
| >> |
| PARA - 4 : Response to notice |
1315
| >> |
| PARA - 5 : No personal appearance |
1316
| >> |
| PARA - 6 : Power to specify procedure and processes |
1316
| >> |
Centralised Verification Scheme, 2019 |
1317
| >> |
| PARA - 1 : Short title and commencement. |
1317
| >> |
| PARA - 2 : Definitions |
1317
| >> |
| PARA - 3 : Application |
1317
| >> |
| PARA - 4 : Issue and service of notice |
1318
| >> |
| PARA - 5 : Response to notice |
1318
| >> |
| PARA - 6 : Processing of information and documents |
1318
| >> |
| PARA - 7 : No personal appearance |
1318
| >> |
| PARA - 8 : Power to specify procedure and processes |
1318
| >> |
e-Settlement Scheme, 2021 |
1319
| >> |
| PARA - 1 : Short title and commencement |
1319
| >> |
| PARA - 2 : Definitions |
1319
| >> |
| PARA - 3 : Scope of the Scheme |
1320
| >> |
| PARA - 4 : Interim Board |
1320
| >> |
| PARA - 5 : Allocation of pending applications |
1320
| >> |
| PARA - 6 : Procedure for settlement |
1321
| >> |
| PARA - 7 : Verification of additional facts |
1322
| >> |
| PARA - 8 : Proceedings not open to the public |
1322
| >> |
| PARA - 9 : Communication on behalf of the Interim Board |
1322
| >> |
| PARA - 10 : Communication exclusively by electronic mode |
1322
| >> |
| PARA - 11 : Authentication of electronic record |
1323
| >> |
| PARA - 12 : No personal appearance before the Interim Board |
1323
| >> |
| PARA - 13 : Language of the Interim Board |
1323
| >> |
| PARA - 14 : Publication of orders of the Interim Board |
1323
| >> |
e-Verification Scheme, 2021 |
1324
| >> |
| PARA - 1 : Short title and commencement |
1324
| >> |
| PARA - 2 : Definitions |
1324
| >> |
| PARA - 3 : Scope of the Scheme |
1325
| >> |
| PARA - 4 : Electronic Collection and Verification |
1326
| >> |
| PARA - 5 : Random Allocation of information |
1327
| >> |
| PARA - 6 : Issue and service of notice |
1327
| >> |
| PARA - 7 : Response to notice |
1327
| >> |
| PARA - 8 : No personal appearance |
1327
| >> |
| PARA - 9 : Communication exclusively by electronic mode |
1328
| >> |
| PARA - 10 : Authentication of electronic record |
1328
| >> |
| PARA - 11 : Power to specify procedure and processes |
1328
| >> |
Relaxation of Validation (Section 119 of the Finance Act, 2012) Rules, 2021 |
1329
| >> |
| PARA - 1 : Short title and commencement |
1329
| >> |
| PARA - 2 : Form and manner of furnishing undertaking under first proviso to section 119 |
1329
| >> |
| PARA - 3 : Conditions under clause (iv) of first proviso to section 119 |
1329
| >> |
e-Advance Rulings Scheme, 2022 |
1330
| >> |
| PARA - 1 : Short title and commencement |
1330
| >> |
| PARA - 2 : Definitions |
1330
| >> |
| PARA - 3 : Scope of the Scheme |
1331
| >> |
| PARA - 4 : e-Advance rulings by Board for Advance Rulings |
1332
| >> |
| PARA - 5 : Allocation of applications for advance ruling |
1332
| >> |
| PARA - 6 : Procedure for giving advance ruling |
1332
| >> |
| PARA - 7 : Submission of additional facts before the Board for Advance Rulings |
1334
| >> |
| PARA - 8 : Questions contained in the application |
1334
| >> |
| PARA - 9 : Verification of additional facts |
1334
| >> |
| PARA - 10 : Powers of the Board for Advance Rulings |
1335
| >> |
| PARA - 11 : Powers and functions of the Secretary |
1335
| >> |
| PARA - 12 : Authorisation to be filed |
1336
| >> |
| PARA - 13 : Authentication of electronic record |
1336
| >> |
| PARA - 14 : No personal appearance before the Board for Advance Rulings |
1336
| >> |
| PARA - 15 : Rectification of mistakes |
1336
| >> |
| PARA - 16 : Appellate Proceedings |
1336
| >> |
| PARA - 17 : Proceedings not open to the public |
1337
| >> |
| PARA - 18 : Communication on behalf of the Board for Advance Rulings |
1337
| >> |
| PARA - 19 : Communication exclusively by electronic mode |
1337
| >> |
| PARA - 20 : Language of the Board for Advance Rulings |
1337
| >> |
| PARA - 21 : Publication of orders |
1338
| >> |
| PARA - 22 : Application of the provisions of Chapter XIX-B of the Act |
1338
| >> |
| PARA - 23 : Power to specify format, mode, procedure and processes |
1338
| >> |
Faceless Assessment Scheme, 2019 |
1339
| >> |
| PARA - 1 : Short title and commencement |
1339
| >> |
| PARA - 2 : Definitions |
1339
| >> |
| PARA - 3 : Scope of the Scheme |
1341
| >> |
| PARA - 4 : E-assessment Centres |
1341
| >> |
| PARA - 5 : Procedure for assessment |
1342
| >> |
| PARA - 6 : Penalty proceedings for non-compliance |
1349
| >> |
| PARA - 7 : Appellate Proceedings |
1350
| >> |
| PARA - 8 : Exchange of communication exclusively by electronic mode |
1350
| >> |
| PARA - 9 : Authentication of electronic record |
1351
| >> |
| PARA - 10 : Delivery of electronic record |
1351
| >> |
| PARA - 11 : No personal appearance in the Centres or Units |
1351
| >> |
| PARA - 12 : Power to specify format, mode, procedure and processes |
1352
| >> |
| Modification in Provisions of Income Tax Act, 1961 [Notification No. 62/2019 [F.No. 370149/154/2019-TPL, dt. 12-9-2019 |
1353
| >> |
Faceless Appeal Scheme, 2021 |
1366
| >> |
| PARA - 1 : Short title and commencement |
1366
| >> |
| PARA - 2 : Definitions |
1366
| >> |
| PARA - 3 : Scope of the Scheme |
1368
| >> |
| PARA - 4 : Faceless Appeal Centres |
1368
| >> |
| PARA - 5 : Procedure in appeal |
1368
| >> |
| PARA - 6 : Penalty proceedings |
1372
| >> |
| PARA - 7 : Rectification Proceedings |
1372
| >> |
| PARA - 8 : Appellate Proceedings |
1374
| >> |
| PARA - 9 : Exchange of communication exclusively by electronic mode |
1374
| >> |
| PARA - 10 : Authentication of electronic record |
1374
| >> |
| PARA - 11 : Delivery of electronic record |
1374
| >> |
| PARA - 12 : No personal appearance in the Centres or Units |
1375
| >> |
| PARA - 13 : Power to specify format, mode, procedure and processes |
1375
| >> |
| PARA - 14 : Application of provisions of the Act |
1376
| >> |
Faceless Penalty Scheme, 2021 |
1377
| >> |
| PARA - 1 : Short title and commencement |
1377
| >> |
| PARA - 2 : Definitions |
1377
| >> |
| PARA - 3 : Scope of the Scheme |
1379
| >> |
| PARA - 4 : Faceless Penalty Centres |
1379
| >> |
| PARA - 5 : Procedure in penalty |
1380
| >> |
| PARA - 6 : Rectification Proceedings |
1383
| >> |
| PARA - 7 : Appellate Proceedings |
1384
| >> |
| PARA - 8 : Exchange of communication exclusively by electronic mode |
1384
| >> |
| PARA - 9 : Authentication of electronic record |
1385
| >> |
| PARA - 10 : Delivery of electronic record |
1385
| >> |
| PARA - 11 : No personal appearance in the Centres or Units |
1385
| >> |
| PARA - 12 : Power to specify format, mode, procedure and processes |
1386
| >> |
| Modification in Provisions of Income Tax Act, 1961 [Notification No. 03/2021 [F.No. 370142/51/2020-TPL, Dated 12-1-2021 |
1387
| >> |
Kisan Vikas Patra Scheme, 2019 |
1394
| >> |
| PARA - 1 : Short title and commencement. |
1394
| >> |
| PARA - 2 : Definitions. |
1394
| >> |
| PARA - 3 : Type of accounts. |
1394
| >> |
| PARA - 4 : Deposits. |
1394
| >> |
| PARA - 5 : Payment on maturity. |
1395
| >> |
| PARA - 6 : Premature closure of account. |
1395
| >> |
| PARA - 7 : Pledging of account. |
1397
| >> |
| PARA - 8 : Transfer of account. |
1398
| >> |
| PARA - 9 : Payment on the death of account holder. |
1398
| >> |
| PARA - 10 : Application of General Rules. |
1398
| >> |
| PARA - 11 : Power to relax. |
1398
| >> |
FORM |
1399
| >> |
| FORM - 1 : Application for Opening an Account |
1399
| >> |
| FORM - 2 : Application for Closure of Account |
1401
| >> |
| FORM - 3 : Application for Premature Closure of Account |
1402
| >> |
| FORM - 4 : Application for Pledging of Account |
1403
| >> |
National Savings (Monthly Income Account) Scheme, 2019 |
1405
| >> |
| PARA - 1 : Short title and commencement. |
1405
| >> |
| PARA - 2 : Definitions. |
1405
| >> |
| PARA - 3 : Opening of account. |
1405
| >> |
| PARA - 4 : Deposits and withdrawals. |
1405
| >> |
| PARA - 5 : Interest on deposit. |
1406
| >> |
| PARA - 6 : Premature closure of account. |
1406
| >> |
| PARA - 7 : Closure of account. |
1406
| >> |
| PARA - 8 : Application of General Rules. |
1407
| >> |
| PARA - 9 : Power to relax. |
1407
| >> |
FORM |
1408
| >> |
| FORM - 1 : Application for Opening an Account |
1408
| >> |
| FORM - 2 : Application for Premature Closure of Account |
1410
| >> |
| FORM - 3 : Application for Closure of Account |
1411
| >> |
National Savings Certificates (VIII Issue) Scheme, 2019 |
1413
| >> |
| PARA - 1 : Short title and commencement. |
1413
| >> |
| PARA - 2 : Definitions. |
1413
| >> |
| PARA - 3 : Type of accounts. |
1413
| >> |
| PARA - 4 : Deposits. |
1413
| >> |
| PARA - 5 : Payment on Maturity. |
1414
| >> |
| PARA - 6 : Pledging of account. |
1415
| >> |
| PARA - 7 : Premature closure of account. |
1416
| >> |
| PARA - 8 : Transfer of account from one individual to another. |
1417
| >> |
| PARA - 9 : Payment on the death of account holder. |
1417
| >> |
| PARA - 10 : Application of General Rules. |
1418
| >> |
| PARA - 11 : Power to relax. |
1418
| >> |
FORM |
1419
| >> |
| FORM - 1 : Application for Opening an Account |
1419
| >> |
| FORM - 2 : Application for Closure of Account |
1421
| >> |
| FORM - 3 : Application for Pledging of Account |
1422
| >> |
National Savings Recurring Deposit Scheme, 2019 |
1423
| >> |
| PARA - 1 : Short title and commencement. |
1423
| >> |
| PARA - 2 : Definitions. |
1423
| >> |
| PARA - 3 : Opening of account. |
1423
| >> |
| PARA - 4 : Maturity period. |
1423
| >> |
| PARA - 5 : Deposits. |
1423
| >> |
| PARA - 6 : Defaults in deposits. |
1424
| >> |
| PARA - 7 : Advance deposits. |
1424
| >> |
| PARA - 8 : Premature closure. |
1425
| >> |
| PARA - 9 : Repayment on maturity. |
1425
| >> |
| PARA - 10 : Accounts continued beyond maturity period. |
1425
| >> |
| PARA - 11 : Retention of amount of repayment beyond maturity period. |
1427
| >> |
| PARA - 12 : Repayment on the death of the account holder. |
1428
| >> |
| PARA - 13 : Repayment of full maturity value on the death of account holder in certain cases (Protected Savings Scheme). |
1431
| >> |
| PARA - 14 : Loan. |
1433
| >> |
| PARA - 15 : Rounding off transactions. |
1434
| >> |
| PARA - 16 : Procedure on the minor attaining majority. |
1434
| >> |
| PARA - 17 : Application of General Rules. |
1434
| >> |
| PARA - 18 : Power to relax. |
1434
| >> |
FORM |
1435
| >> |
| FORM - 1 : Application for Opening an Account |
1435
| >> |
| FORM - 2 : Application for Premature Closure of Account |
1437
| >> |
| FORM - 3 : Application for Closure of Account |
1438
| >> |
| FORM - 4 : Application for Extension of Account |
1439
| >> |
| FORM - 5 : Application for Loan |
1439
| >> |
National Savings Time Deposit Scheme, 2019 |
1441
| >> |
| PARA - 1 : Short title and commencement. |
1441
| >> |
| PARA - 2 : Definitions. |
1441
| >> |
| PARA - 3 : Categories of accounts. |
1441
| >> |
| PARA - 4 : Type of Accounts. |
1441
| >> |
| PARA - 5 : Deposit and repayment. |
1441
| >> |
| PARA - 6 : Extension of Account. |
1441
| >> |
| PARA - 7 : Rate of Interest. |
1442
| >> |
| PARA - 8 : Premature closure of account. |
1443
| >> |
| PARA - 9 : Pledging of an account. |
1443
| >> |
| PARA - 10 : Payment on the death of the account holder. |
1444
| >> |
| PARA - 11 : Application of General Rules. |
1444
| >> |
| PARA - 12 : Power to relax. |
1444
| >> |
FORM |
1445
| >> |
| FORM - 1 : Application for Opening an Account |
1445
| >> |
| FORM - 2 : Application for Closure of Account |
1447
| >> |
| FORM - 3 : Application for Extension of Account |
1448
| >> |
| FORM - 4 : Application for Premature Closure of Account |
1449
| >> |
| FORM - 5 : Application for Pledging of Account |
1450
| >> |
PM Cares for Children Scheme, 2021 |
1451
| >> |
| PARA - 1 : Short title and commencement. |
1451
| >> |
| PARA - 2 : Definitions. |
1451
| >> |
| PARA - 3 : Opening of account. |
1451
| >> |
| PARA - 4 : Deposits. |
1452
| >> |
| PARA - 5 : Interest on deposit. |
1453
| >> |
| PARA - 6 : Operation of account. |
1453
| >> |
| PARA - 7 : Premature closure of account. |
1453
| >> |
| PARA - 8 : Closure of account. |
1453
| >> |
| PARA - 9 : Scheme Management. |
1454
| >> |
| PARA - 10 : Closure of the scheme. |
1454
| >> |
| PARA - 11 : Application of General Rules. |
1454
| >> |
| PARA - 12 : Power to relax. |
1454
| >> |
FORM |
1455
| >> |
| FORM - 1 : Application for Opening an Account under PM Cares for Children Scheme, 2021 |
1455
| >> |
| FORM - 2 : Application for Closure of Account |
1456
| >> |
Floating Rate Savings Bonds 2020 (Taxable) |
1458
| >> |
| PARA - 1 : Eligibility for Investment. |
1458
| >> |
| PARA - 2 : Subscription. |
1458
| >> |
| PARA - 3 : Form of the Bonds. |
1458
| >> |
| PARA - 4 : Receiving Offices. |
1458
| >> |
| PARA - 5 : Nomination. |
1458
| >> |
| PARA - 6 : Transferability. |
1458
| >> |
| PARA - 7 : Interest (Floating). |
1458
| >> |
| PARA - 8 : Brokerage. |
1459
| >> |
| PARA - 9 : Operational Guidelines. |
1459
| >> |
| PARA - 10 : Terms and Conditions |
1459
| >> |
Post Office Savings Account Scheme, 2019 |
1460
| >> |
| PARA - 1 : Short title and commencement. |
1460
| >> |
| PARA - 2 : Definitions. |
1460
| >> |
| PARA - 3 : Type of Account. |
1460
| >> |
| PARA - 4 : Deposits and withdrawals. |
1461
| >> |
| PARA - 5 : Interest on deposits in an account. |
1462
| >> |
| PARA - 6 : Confirmation of balance. |
1462
| >> |
| PARA - 7 : Issue of cheque book. |
1462
| >> |
| PARA - 8 : Silent Account. |
1462
| >> |
| PARA - 9 : Final withdrawal on closure. |
1462
| >> |
| PARA - 10 : Application of General Rules. |
1462
| >> |
| PARA - 11 : Power to relax. |
1462
| >> |
FORM |
1463
| >> |
| FORM - 1 : Application for Opening an Account |
1463
| >> |
| FORM - 2 : Application for Closure of Account |
1465
| >> |
Public Provident Fund Scheme, 2019 |
1467
| >> |
| PARA - 1 : Short title and commencement. |
1467
| >> |
| PARA - 2 : Definitions. |
1467
| >> |
| PARA - 3 : Limits of number of accounts. |
1467
| >> |
| PARA - 4 : Limits of subscription. |
1467
| >> |
| PARA - 5 : Manner of making deposit. |
1467
| >> |
| PARA - 6 : Discontinuation of account. |
1467
| >> |
| PARA - 7 : Interest. |
1468
| >> |
| PARA - 8 : Loans. |
1468
| >> |
| PARA - 9 : Repayment of loan and interest. |
1468
| >> |
| PARA - 10 : Withdrawal from account. |
1469
| >> |
| PARA - 11 : Closure of account or continuation of account without deposits after maturity. |
1469
| >> |
| PARA - 12 : Extension of account with deposits after maturity. |
1470
| >> |
| PARA - 13 : Premature closure of account. |
1470
| >> |
| PARA - 14 : Closure of account on death of the account holder. |
1471
| >> |
| PARA - 15 : Protection of credit balance from attachment. |
1471
| >> |
| PARA - 16 : Application of General Rules. |
1471
| >> |
| PARA - 17 : Power to relax. |
1471
| >> |
FORM |
1472
| >> |
| FORM - 1 : Application for Opening an Account |
1472
| >> |
| FORM - 2 : Application for Loan/Withdrawal |
1474
| >> |
| FORM - 3 : Application for Closure of Account |
1475
| >> |
| FORM - 4 : Application for Extension of Account |
1476
| >> |
| FORM - 5 : Application for Premature Closure of Account |
1476
| >> |
Senior Citizens' Savings Scheme, 2019 |
1478
| >> |
| PARA - 1 : Short title and commencement. |
1478
| >> |
| PARA - 2 : Definitions. |
1478
| >> |
| PARA - 3 : Opening of account. |
1478
| >> |
| PARA - 4 : Deposit. |
1479
| >> |
| PARA - 5 : Interest on deposit. |
1479
| >> |
| PARA - 6 : Premature closure of account. |
1480
| >> |
| PARA - 7 : Closure of account. |
1480
| >> |
| PARA - 8 : Extension after maturity. |
1481
| >> |
| PARA - 9 : Application of General Rules. |
1481
| >> |
| PARA - 10 : Power to relax. |
1481
| >> |
FORM |
1482
| >> |
| FORM - 1 : Application for Opening an Account |
1482
| >> |
| FORM - 2 : Application for Premature Closure of Account |
1484
| >> |
| FORM - 3 : Application for Closure of Account |
1485
| >> |
| FORM - 4 : Application for Extension of Account |
1485
| >> |
Sukanya Samriddhi Account Scheme, 2019 |
1487
| >> |
| PARA - 1 : Short title and commencement. |
1487
| >> |
| PARA - 2 : Definitions. |
1487
| >> |
| PARA - 3 : Opening of account |
1487
| >> |
| PARA - 4 : Deposits. |
1488
| >> |
| PARA - 5 : Interest on deposit. |
1488
| >> |
| PARA - 6 : Operation of account. |
1488
| >> |
| PARA - 7 : Premature closure of account. |
1488
| >> |
| PARA - 8 : Withdrawal. |
1489
| >> |
| PARA - 9 : Closure on maturity. |
1489
| >> |
| PARA - 10 : Application of General Rules. |
1489
| >> |
| PARA - 11 : Power to relax. |
1489
| >> |
FORM |
1490
| >> |
| FORM - 1 : Application for Opening an Account |
1490
| >> |
| FORM - 2 : Application for premature closure of account |
1492
| >> |
| FORM - 3 : Application for Withdrawal |
1493
| >> |
| FORM - 4 : Application for closure of account |
1494
| >> |
Direct Tax Vivad se Vishwas Rules, 2020 |
1495
| >> |
| RULE - 1 : Short title and commencement. |
1495
| >> |
| RULE - 2 : Definitions. |
1495
| >> |
| RULE - 3 : Form of declaration and undertaking. |
1496
| >> |
| RULE - 4 : Form of certificate by designated authority. |
1496
| >> |
| RULE - 5 : Intimation of payment. |
1496
| >> |
| RULE - 6 : Manner of furnishing. |
1496
| >> |
| RULE - 7 : Order by designated authority. |
1496
| >> |
| RULE - 8 : Laying down of procedure, formats and standards. |
1496
| >> |
| RULE - 9 : Manner of computing disputed tax in cases where loss or unabsorbed depreciation is reduced. |
1496
| >> |
| RULE - 10 : Manner of computing disputed tax in cases where Minimum Alternate Tax (MAT) credit is reduced. |
1497
| >> |
| RULE - 11 : Manner of computing disputed tax in certain cases. |
1498
| >> |
FORM |
1499
| >> |
| FORM - 1 : Form for Filing Declaration |
1499
| >> |
| FORM - 2 : Undertaking under sub-section (5) of Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
1511
| >> |
| FORM - 3 : Form for Certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
1512
| >> |
| FORM - 4 : Intimation of Payment under sub-section (2) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
1512
| >> |
| FORM - 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) |
1513
| >> |
Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2020 |
1514
| >> |
| RULE - 1 : Short title, commencement and application. |
1514
| >> |
| RULE - 2 : Definitions. |
1514
| >> |
| RULE - 3 : Qualifications for appointment of Member. |
1515
| >> |
| RULE - 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. |
1515
| >> |
| RULE - 5 : Medical fitness. |
1515
| >> |
| RULE - 6 : Resignation by a Member. |
1516
| >> |
| RULE - 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. |
1516
| >> |
| RULE - 8 : Procedure for inquiry of misbehavior or incapacity of the Member |
1517
| >> |
| RULE - 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. |
1517
| >> |
| RULE - 10 : Casual vacancy. |
1517
| >> |
| RULE - 11 : Salary and allowances. |
1517
| >> |
| RULE - 12 : Pension, Gratuity and Provident Fund. |
1518
| >> |
| RULE - 13 : Leave. |
1518
| >> |
| RULE - 14 : Leave sanctioning authority. |
1518
| >> |
| RULE - 15 : House rent allowance. |
1519
| >> |
| RULE - 16 : Transport allowance. |
1519
| >> |
| RULE - 17 : Declaration of Financial and other Interests. |
1519
| >> |
| RULE - 18 : Other conditions of service. |
1519
| >> |
| RULE - 19 : Oath of office and secrecy. |
1520
| >> |
FORM |
1521
| >> |
| FORM - I |
1521
| >> |
| FORM - II |
1521
| >> |
| FORM - Schedule |
1521
| >> |