(Upto Nineteenth Amendment Rules, 2025) |
1
| >> |
Part II -- Determination of Income |
1
| >> |
| SAFE HARBOUR RULES FOR INTERNATIONAL TRANSACTION |
1
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| RULE - 10TA : Definitions. |
1
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| RULE - 10TD : Safe Harbour. |
6
| >> |
| RULE - 10TE : Procedure. |
12
| >> |
| E. DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME |
14
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| RULE - 11B : Condition for allowance of deduction under section 80GG. |
14
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Part III -- Assessment Procedure |
15
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| RULE - 12 : Return of income and return of fringe benefits. |
15
| >> |
| RULE - 12AE : Return of income under section 158BC. |
24
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Part XV -- Miscellaneous |
24
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| RULE - 114 : Application for allotment of a permanent account number. |
24
| >> |
| FORM - 3CD : Statement of particulars required to be furnished under section 44AB of the Income Tax Act, 1961 |
36
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| 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/December/ Marc |
54
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| 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 |
63
| >> |
| 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) |
72
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Forms ITR-1 to ITR-7 [Relevant for Assessment Year 2025-26] |
78
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| FORM - ITR-1 : Indian Income Tax Return [Assessment Year 2025-26] |
80
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| FORM - ITR-2 : Indian Income Tax Return [Assessment Year 2025-26] |
84
| >> |
| FORM - ITR-3 : Indian Income Tax Return [Assessment Year 2025-26] |
123
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| FORM - ITR-4 : Indian Income Tax Return [Assessment Year 2025-26] |
185
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| FORM - ITR-5 : Indian Income Tax Return [Assessment Year 2025-26] |
190
| >> |
| FORM - ITR-6 : Indian Income Tax Return [Assessment Year 2025-26] |
252
| >> |
| FORM - ITR-7 : Indian Income Tax Return [Assessment Year 2025-26] |
326
| >> |
| FORM - ITR-V : Indian Income Tax Return Verification Form [Assessment Year 2025-26] |
380
| >> |
| FORM - ITR-Ack : Indian Income Tax Return Acknowledge [Assessment Year 2025-26] |
381
| >> |
| FORM - ITR-A : Indian Income Tax Return [Assessment Year 2025-26] |
382
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| FORM - ITR-U : Indian Income Tax Updated Return [Assessment Year 2025-26] |
384
| >> |
| FORM - ITR-B : Indian Income Tax Return for Block Assessment [Assessment Year 2025-26] |
387
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The Income Tax (Certificate Proceedings) Rules, 1962 |
397
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Part I -- Preliminary |
397
| >> |
| RULE - 1 : Short title and commencement |
397
| >> |
| RULE - 2 : Definitions |
397
| >> |
| RULE - 3 : Forms |
397
| >> |
| RULE - 4 : Omitted vide Income-tax (Certificate Proceedings) (Amendment) Rules, 1971, effective from 1-1-1972 |
397
| >> |
| RULE - 5 : Omitted vide Income-tax (Certificate Proceedings (Second Amendment) Rules, 1990 effective from 6-2-1990 |
397
| >> |
| RULE - 6 : Omitted vide Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, effective from 12-9-1990 |
397
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| RULE - 7 : Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990, effective from 6-2-1990 |
397
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| RULE - 8 : Transfer of proceedings from one Tax Recovery Officer to another |
398
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Part II -- General Procedure |
398
| >> |
| RULE - 9 : Procedure to be followed while sending certificate to another Tax Recovery Officer |
398
| >> |
| RULE - 9A. : Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer |
398
| >> |
| RULE - 10 : Procedure to be followed on receipt of a certificate from a Tax Recovery Officer |
399
| >> |
| RULE - 11 : Intimation by the first Tax Recovery Officer |
399
| >> |
| RULE - 12 : Intimation by the other Tax Recovery Officer |
399
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| RULE - 13 : Omitted vide Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 |
400
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| RULE - 14 : Form of notice of demand |
400
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Part III -- Attachment and Sale of Property |
400
| >> |
| RULE - 15 : Continuance of attachment subject to claim of encumbrancer |
400
| >> |
| RULE - 16 : Proclamation of sale |
400
| >> |
| RULE - 17 : Sale to be held by whom and his remuneration |
400
| >> |
| RULE - 18 : Reserve price |
400
| >> |
| RULE - 19 : Report of sale |
400
| >> |
| RULE - 20 : Sale proceeds not to be disbursed till sale confirmed |
400
| >> |
| RULE - 21 : Registration of sale |
401
| >> |
| RULE - 22 : Forms |
401
| >> |
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 |
402
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| RULE - 23 : Property to which rules apply |
402
| >> |
| RULE - 24 : Custody at place of attachment |
402
| >> |
| RULE - 25 : Removal and custody of property in other cases |
402
| >> |
| RULE - 26 : Property may be handed over to the defaulter |
402
| >> |
| RULE - 27 : Custody of attached cash, securities, etc |
403
| >> |
| RULE - 28 : Claim of any person other than the defaulter to the property under attachment |
403
| >> |
| RULE - 29 : Return of property on cancellation or withdrawal of attachment |
403
| >> |
| RULE - 30 : Property may be sold if costs, etc., not paid |
403
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| RULE - 31 : Feeding and tending of livestock under attachment |
403
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| RULE - 32 : Removal of livestock |
403
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| RULE - 33 : Custody of livestock in pound |
403
| >> |
| RULE - 34 : Custody with a person other than custody officer |
404
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| RULE - 35 : Expenses of custody, maintenance, etc. |
404
| >> |
Part V -- Delivery of Property Sold and Execution of Document or Endorsement of Negotiable Instrument or Share in a Corporation |
404
| >> |
| RULE - 36 : Delivery of movable property, debts and shares |
404
| >> |
| RULE - 37 : Transfer of negotiable instruments and shares |
405
| >> |
| RULE - 38 : Vesting order in case of other property |
405
| >> |
| RULE - 39 : Delivery of immovable property in occupancy of defaulter |
405
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| RULE - 40 : Delivery of immovable property in occupancy of tenant |
406
| >> |
Part VI -- Resistance or Obstruction to Delivery of Possession to Purchaser |
406
| >> |
| RULE - 41 : Resistance or obstruction to possession of immovable property |
406
| >> |
| RULE - 42 : Resistance or obstruction by defaulter |
406
| >> |
| RULE - 43 : Resistance or obstruction by bona fide claimant |
406
| >> |
| RULE - 44 : Dispossession by purchaser |
406
| >> |
| RULE - 45 : Bona fide claimant to be restored to possession |
406
| >> |
| RULE - 46 : Rules not applicable to transferee lite pendente |
406
| >> |
| RULE - 47 : Right to file a suit |
407
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Part VII -- Appointment, Powers and Duties of a Receiver |
407
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| RULE - 48 : Powers of a receiver |
407
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| RULE - 49 : Remuneration of a receiver |
407
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| RULE - 50 : Duties of a receiver |
407
| >> |
| RULE - 51 : Enforcement of receiver’s duties |
407
| >> |
| RULE - 52 : Form of order of appointment of a receiver |
408
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Part VIII -- Arrest and Detention |
408
| >> |
| RULE - 53 : Prison in which defaulter may be detained |
408
| >> |
| RULE - 54 : Subsistence allowance |
408
| >> |
| RULE - 55 : Forms |
408
| >> |
Part VIII-A -- Appeals to a Chief Commissioner or Commissioner |
409
| >> |
| RULE - 55A. : Form of appeal |
409
| >> |
| RULE - 55B. : Procedure in appeal |
409
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Part IX -- Scale of Fees for Processes, Charges for other Proceedings and Poundage Fees, etc. |
410
| >> |
| RULE - 56 : Process fees |
410
| >> |
| RULE - 57 : Levy and scale of poundage fees |
411
| >> |
| RULE - 58 : Copying fees |
411
| >> |
| RULE - 59 : Inspection fees |
411
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Part X -- Miscellaneous |
412
| >> |
| RULE - 60 : Proceedings against legal representatives of a deceased defaulter |
412
| >> |
| RULE - 61 : Recovery from surety |
412
| >> |
| RULE - 62 : Appearance before tax recovery officer |
412
| >> |
| FORM - I.T.C.P. 1 : Notice of demand to the defaulter |
413
| >> |
| FORM - I.T.C.P. 2 : Warrant of attachment of movable property |
414
| >> |
| FORM - I.T.C.P. 3 : Prohibitory order, where the property consists of debts not secured by Negotiable Instruments |
415
| >> |
| FORM - I.T.C.P. 4 : Prohibitory order, where the property consists of shares in a corporation |
415
| >> |
| FORM - I.T.C.P. 5 : 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 |
416
| >> |
| FORM - I.T.C.P. 6 : Notice of attachment of a decree of a Civil Court |
417
| >> |
| FORM - I.T.C.P. 7 : Notice of attachment where the property consists of a share or interest in movable property |
418
| >> |
| FORM - I.T.C.P. 8 : Order to attach salary or allowances of servants of Government or Local Authority |
419
| >> |
| FORM - I.T.C.P. 9 : Order of attachment of Negotiable Instrument |
419
| >> |
| FORM - I.T.C.P. 10 : Notice of attachment of movable property in the custody of a court or a Public Officer |
420
| >> |
| FORM - I.T.C.P. 11 : Order of attachment of property consisting of an interest in Partnership Property |
421
| >> |
| FORM - I.T.C.P. 12 : Warrant of sale of property |
421
| >> |
| FORM - I.T.C.P. 13 : Proclamation of sale |
422
| >> |
| FORM - I.T.C.P. 14 : Certificate of sale of movable property |
424
| >> |
| FORM - I.T.C.P. 15 : Order for payment to the Assessing Officer of current coins and currency notes attached |
424
| >> |
| FORM - I.T.C.P. 16 : Order of attachment of immovable property |
425
| >> |
| FORM - I.T.C.P. 17 : Notice for setting a sale proclamation |
425
| >> |
| FORM - I.T.C.P. 18 : Order of confirmation of sale of immovable property |
426
| >> |
| FORM - I.T.C.P. 19 : Notice to interested parties to show cause why sale should not be set aside |
427
| >> |
| FORM - I.T.C.P. 20 : Certificate of sale of immovable property |
427
| >> |
| FORM - I.T.C.P. 21 : Certificate to defaulter authorising him to mortgage, lease or sell property |
428
| >> |
| FORM - I.T.C.P. 22 : Order attaching a business |
428
| >> |
| FORM - I.T.C.P. 23 : Bond (Sapurdnama) |
429
| >> |
| FORM - I.T.C.P. 24 : Appointment of a Receiver |
430
| >> |
| FORM - I.T.C.P. 25 : Notice to show cause why a warrant of arrest should not be issued |
430
| >> |
| FORM - I.T.C.P. 26 : Warrant of Arrest |
431
| >> |
| FORM - I.T.C.P. 27 : Warrant of Detention in Civil Prison |
432
| >> |
| FORM - I.T.C.P. 28 : Order of Release |
433
| >> |
| FORM - I.T.C.P. 29 : Notice to Legal Representative |
433
| >> |
| FORM - I.T.C.P. 29A : Appeal to the Chief Commissioner or Commissioner |
434
| >> |
| FORM - I.T.C.P. 30 : Notice to Surety |
435
| >> |
The Income Tax (Appellate Tribunal) Rules, 1963 |
436
| >> |
| RULE - 1 : Short title and commencement |
436
| >> |
| RULE - 2 : Definitions |
436
| >> |
| RULE - 3 : Sittings of Bench |
437
| >> |
| RULE - 4 : Powers of Bench |
437
| >> |
| RULE - 4A. : Powers and functions of the Registrar |
439
| >> |
| RULE - 5 : Language of the Tribunal |
441
| >> |
| RULE - 5A. : Filing of documents in Hindi |
441
| >> |
| RULE - 5B. : Use of Hindi in proceedings and orders |
441
| >> |
| RULE - 6 : Procedure for filing Appeals |
441
| >> |
| RULE - 7 : Date of presentation of appeals |
441
| >> |
| RULE - 8 : Contents of memorandum of appeal |
441
| >> |
| RULE - 9 : What to accompany memorandum of appeal |
442
| >> |
| RULE - 9A. : Revised Form No. 36 in case of change in address |
442
| >> |
| RULE - 10 : Filing of affidavits |
443
| >> |
| RULE - 11 : Grounds which may be taken in appeal |
443
| >> |
| RULE - 12 : Rejection or amendment of memorandum of appeal |
443
| >> |
| RULE - 13 : Who may be joined as respondent in an appeal by assessee |
443
| >> |
| RULE - 14 : Who may be joined as respondent in an appeal by the Assessing Officer |
443
| >> |
| RULE - 15 : What to accompany memorandum of appeal under section 253(2) |
443
| >> |
| RULE - 16 : Authorising a representative to appear |
443
| >> |
| RULE - 17 : Authorisation to be filed |
444
| >> |
| RULE - 17A. : Dress regulations for the members and for the representatives of the parties |
444
| >> |
| RULE - 18 : Preparation of paper books, etc. |
444
| >> |
| RULE - 19 : Date and place for hearing of appeal to be notified |
445
| >> |
| RULE - 20 : Date and place of hearing of appeal, how fixed |
445
| >> |
| RULE - 21 : Grant of time to answer in an appeal under section 253(1) |
445
| >> |
| RULE - 22 : Cross-objections |
445
| >> |
| RULE - 23 : Hearing of the appeal |
446
| >> |
| RULE - 24 : Hearing of appeal ex parte for default by the appellant |
446
| >> |
| RULE - 25 : Hearing of appeal ex parte for default by the respondent |
446
| >> |
| RULE - 26 : Continuation of proceedings after the death or insolvency of a party to the appeal |
446
| >> |
| RULE - 27 : Respondent may support order on grounds decided against him |
447
| >> |
| RULE - 28 : Remand of the case by the tribunal |
447
| >> |
| RULE - 29 : Production of additional evidence before the tribunal |
447
| >> |
| RULE - 30 : Mode of taking additional evidence |
447
| >> |
| RULE - 31 : Additional evidence to be submitted to the tribunal |
447
| >> |
| RULE - 32 : Adjournment of appeal |
447
| >> |
| RULE - 32A. : Award of Costs |
447
| >> |
| RULE - 33 : Proceedings before the tribunal |
448
| >> |
| RULE - 34 : Order to be pronounced, signed and dated |
448
| >> |
| RULE - 34A. : Procedure for dealing with applications under section 254(2) |
449
| >> |
| RULE - 35 : Order to be communicated to parties |
449
| >> |
| RULE - 35A. : Procedure for filing and disposal of stay petition |
449
| >> |
| RULE - 36 : What to accompany an application for reference under section 256(1) |
450
| >> |
| RULE - 37 : Procedure in respect of application under section 256(1) |
450
| >> |
| RULE - 38 : Who may be joined as a respondent in an application by the assessee |
450
| >> |
| RULE - 39 : Who may be joined as a respondent to an application by the Commissioner |
450
| >> |
| RULE - 40 : Same bench to hear the application |
451
| >> |
| RULE - 41 : Time for submission of reply by the respondent |
451
| >> |
| RULE - 42 : Contents of the reply |
451
| >> |
| RULE - 43 : Dismissal if no question of law arises |
451
| >> |
| RULE - 44 : Statement of case to be prepared, if a question of law arises |
451
| >> |
| RULE - 45 : What to accompany the statement of the case |
451
| >> |
| RULE - 46 : Order on application to be communicated to the parties |
451
| >> |
| RULE - 47 : Same bench to deal with requisition from High Court under section 256(2) |
451
| >> |
| RULE - 48 : Copy of the judgment of the High Court to be sent to the Bench |
452
| >> |
| RULE - 49 : Scale of copying fees |
452
| >> |
| RULE - 50 : Fees for inspection of records |
453
| >> |
| RULE - 51 : Repeal and saving |
453
| >> |
| RULE - 52 : Rules to apply mutatis mutandis under other Acts for adjudication of disputes by the Income-tax Appellate Tribunal |
453
| >> |
Income Tax Settlement Commission (Procedure) Rules, 1997 |
454
| >> |
| RULE - 1 : Short title and commencement |
454
| >> |
| RULE - 2 : Definitions |
454
| >> |
| RULE - 3 : Language of the Commission |
455
| >> |
| RULE - 4 : Signing of notices, etc. |
455
| >> |
| RULE - 5 : Procedure for filing settlement application |
455
| >> |
| RULE - 6 : Report of the Commissioner under sub-section (2B) of section 245D |
456
| >> |
| RULE - 7 : Preparation of paper books, etc. |
456
| >> |
| RULE - 8 : Filing of affidavit |
457
| >> |
| RULE - 9 : Commissioner’s further report |
457
| >> |
| RULE - 9A. : Applicant’s Comments on Commissioner’s report under rule 9 |
457
| >> |
| RULE - 10 : Date and place for hearing of application to be notified |
457
| >> |
| RULE - 11 : Sitting of Bench |
458
| >> |
| RULE - 12 : Power of a Bench |
458
| >> |
| RULE - 12A. : Constitution of Two-member bench |
458
| >> |
| RULE - 13 : Constitution of Special Bench |
458
| >> |
| RULE - 14 : Filing of authorisation |
458
| >> |
| RULE - 15 : Verification of additional facts |
458
| >> |
| RULE - 16 : Proceedings not open to the public |
459
| >> |
| RULE - 17 : Publication of orders of the Special Bench |
459
| >> |
| RULE - 18 : Adjournment of hearings |
459
| >> |
| RULE - 19 : Special provisions in respect of settlement applications made before 1-10-1984 |
459
| >> |
Authority for Advance Rulings (Procedure) Rules, 1996 |
461
| >> |
| RULE - 1 : Short title and commencement |
461
| >> |
| RULE - 2 : Definition |
461
| >> |
| RULE - 3 : Language of the Authority |
462
| >> |
| RULE - 4 : Sittings of the Authority |
462
| >> |
| RULE - 5 : Powers of the Authority |
462
| >> |
| RULE - 6 : Power to remove difficulty |
462
| >> |
| RULE - 7 : Powers and functions of the Secretary |
462
| >> |
| RULE - 8 : Signing of notices, etc. |
463
| >> |
| RULE - 9 : Mode of service of notices |
463
| >> |
| RULE - 10 : Procedure for filing applications |
463
| >> |
| RULE - 11 : Submission of additional facts before the Authority |
464
| >> |
| RULE - 12 : Questions contained in the application |
464
| >> |
| RULE - 13 : Date and place of hearing to be notified |
464
| >> |
| RULE - 14 : Authorisation to be filed |
464
| >> |
| RULE - 15 : Continuation of proceedings after the death, etc., of the applicant |
464
| >> |
| RULE - 16 : Hearing of application |
465
| >> |
| RULE - 17 : Hearing of application ex parte |
465
| >> |
| RULE - 18 : Modification of the order |
465
| >> |
| RULE - 19 : Rectification of mistakes |
465
| >> |
| RULE - 20 : Amendment of the record |
465
| >> |
| RULE - 21 : Fees for supply of additional certified copies |
465
| >> |
| RULE - 22 : Inspection of records and fees thereof |
466
| >> |
| RULE - 23 : Declaration of advance rulings to be void in certain circumstances |
466
| >> |
| RULE - 24 : Proceedings not open to the public |
466
| >> |
| RULE - 25 : Publication of orders |
466
| >> |
| RULE - 26 : Authentication and communication of orders |
466
| >> |
| RULE - 27 : Proceedings of the Authority |
466
| >> |
| RULE - 28 : Procedure in case of other application |
467
| >> |
| RULE - 29 : Dress Regulations |
467
| >> |
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016 |
468
| >> |
| RULE - 1 : Short title and commencement |
468
| >> |
| RULE - 2 : Definition |
468
| >> |
| RULE - 3 : Method of appointment |
468
| >> |
| RULE - 4 : Medical fitness |
468
| >> |
Income Tax (Dispute Resolution Panel) Rules, 2009 |
469
| >> |
| RULE - 1 : Short title and commencement |
469
| >> |
| RULE - 2 : Definitions |
469
| >> |
| RULE - 3 : Constitution of the Panel |
469
| >> |
| RULE - 4 : Procedure for filing objections |
470
| >> |
| RULE - 5 : Notice for hearing |
471
| >> |
| RULE - 6 : Call for records |
471
| >> |
| RULE - 7 : Hearing of objections |
471
| >> |
| RULE - 8 : No abatement of proceedings |
471
| >> |
| RULE - 9 : Power to call for or permit additional evidence |
471
| >> |
| RULE - 10 : Issue of directions |
471
| >> |
| RULE - 11 : Directions to be communicated to parties |
472
| >> |
| RULE - 12 : Passing of Assessment Order |
472
| >> |
| RULE - 13 : Rectification of mistake or error |
472
| >> |
| RULE - 14 : Appeal against Assessment Order |
472
| >> |
| FORM - 35A : Objections to the Draft Order No. ................... of .................... |
473
| >> |
| FORM - 36B : Form of appeal to the Appellate Tribunal |
474
| >> |
Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
476
| >> |
| RULE - 1 : Short title, commencement and application |
476
| >> |
| RULE - 2 : Eligibility for Deposits |
476
| >> |
| RULE - 3 : Form of the deposits |
476
| >> |
| RULE - 4 : Subscription and Mode of investment in the Bonds Ledger Account |
476
| >> |
| RULE - 5 : Effective date of deposit |
476
| >> |
| RULE - 6 : Applications |
477
| >> |
| RULE - 7 : Authorised banks |
477
| >> |
| RULE - 8 : Nomination |
477
| >> |
| RULE - 9 : Transferability |
478
| >> |
| RULE - 10 : Interest |
478
| >> |
| RULE - 11 : Tradability against Bonds |
478
| >> |
| RULE - 12 : Repayment |
478
| >> |
| RULE - 13 : Interpretation |
478
| >> |
| FORM - I : Certificate of Holding |
479
| >> |
| FORM - II : Application Form for Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
479
| >> |
| FORM - III : Nomination |
480
| >> |
| FORM - IV : Cancellation of Nomination |
481
| >> |
| FORM - V : Form for Reporting Under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 |
481
| >> |
Prohibition of Benami Property Transactions Rules, 2016 |
482
| >> |
| RULE - 1 : Short title and commencement |
482
| >> |
| RULE - 2 : Definitions |
482
| >> |
| RULE - 3 : Determination of price in certain cases |
482
| >> |
| RULE - 4 : Furnishing of Information |
483
| >> |
| RULE - 5 : Provisional attachment |
483
| >> |
| RULE - 6 : Confiscation of property under second proviso to sub-section (1) of section 27. |
483
| >> |
| RULE - 7 : Receipt of confiscated property under sub-section (1) of section 28 |
484
| >> |
| RULE - 8 : Management of confiscated property under sub-section (1) of section 28 |
484
| >> |
| RULE - 9 : Disposal of confiscated property under sub-section (3) of section 28 |
485
| >> |
| RULE - 10 : Appeals to the Appellate Tribunal |
485
| >> |
| FORM - 1 : Management of Confiscated Property Register (Moveable) |
486
| >> |
| FORM - 2 : Management of Confiscated Property Register (Immoveable) |
486
| >> |
| FORM - 3 : Management of Confiscated Property Register (Immoveable) |
487
| >> |
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 |
488
| >> |
| RULE - 1 : Short title and commencement |
488
| >> |
| RULE - 2 : Definitions |
488
| >> |
| RULE - 3 : Fair market value |
488
| >> |
| RULE - 4 : Tax authorities |
492
| >> |
| RULE - 5 : Notice of demand |
492
| >> |
| RULE - 6 : Appeal to Commissioner (Appeals) |
492
| >> |
| RULE - 7 : Appeal to Appellate Tribunal |
493
| >> |
| RULE - 8 : Form of tax arrears |
493
| >> |
| RULE - 9 : Declaration of undisclosed asset located outside India under section 59 |
493
| >> |
| RULE - 10 : Educational qualifications |
493
| >> |
| RULE - 11 : Authority in certain cases |
493
| >> |
| RULE - 12 : Rounding off of income, value of asset and tax |
493
| >> |
| RULE - 13 : Payment of sum under sub-sections (2) or (5) of section 32 |
494
| >> |
| RULE - 14 : Service of notice, summons, requisition, order or any other communication under section 74 |
494
| >> |
| RULE - 15 : Approved valuer under section 77 |
495
| >> |
| FORM - 1 : Notice of demand |
496
| >> |
| FORM - 2 : Appeal to the Commissioner (Appeals) |
496
| >> |
| FORM - 3 : Form of appeal to the Appellate Tribunal |
498
| >> |
| FORM - 4 : Form of Memorandum of Cross-Objections to the Appellate Tribunal |
499
| >> |
| FORM - 5 : Certificate under section 31 or 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
500
| >> |
| 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 |
501
| >> |
| 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 |
505
| >> |
| 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 |
506
| >> |
Commodities Transaction Tax Rules, 2013 |
508
| >> |
| RULE - 1 : Short title and commencement |
508
| >> |
| RULE - 2 : Definitions |
508
| >> |
| RULE - 3 : Agricultural commodities |
508
| >> |
| RULE - 4 : Rounding off value of taxable commodities transaction, commodities transaction tax, etc. |
510
| >> |
| RULE - 5 : Payment of commodities transaction tax |
510
| >> |
| RULE - 6 : Return of taxable commodities transactions |
510
| >> |
| RULE - 7 : Return by whom to be signed |
511
| >> |
| RULE - 8 : Time limit to be specified in the notice calling for return of taxable commodities transaction |
511
| >> |
| RULE - 9 : Notice of demand |
511
| >> |
| RULE - 10 : Prescribed time for refund of tax to the person from whom such amount was collected |
511
| >> |
| RULE - 11 : Form of appeal to Commissioner of Income-tax (Appeals) |
511
| >> |
| RULE - 12 : Form of appeal to Appellate Tribunal |
511
| >> |
| FORM - 1 : Return of Taxable Commodities Transactions |
512
| >> |
| FORM - 2 : Notice of demand |
514
| >> |
| FORM - 3 : Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) |
515
| >> |
| FORM - 4 : Form of appeal to the Appellate Tribunal |
516
| >> |
Electoral Trusts Scheme, 2013 |
518
| >> |
| RULE - 1 : Short title, commencement and application |
518
| >> |
| RULE - 2 : Objectives of the Scheme |
518
| >> |
| RULE - 3 : Definitions |
518
| >> |
| RULE - 4 : Eligibility |
518
| >> |
| RULE - 5 : Procedure for approval |
518
| >> |
| RULE - 6 : Criteria for approval |
520
| >> |
| RULE - 7 : Renewal of approval |
520
| >> |
| RULE - 8 : Withdrawal of approval |
521
| >> |
| FORM - A : Application for Approval of an Electoral Trust under the Electoral Trusts Scheme, 2013 |
522
| >> |
Capital Gains Accounts Scheme, 1988 |
523
| >> |
| PARA - 1 : Short title, commencement and application |
523
| >> |
| PARA - 2 : Definitions |
523
| >> |
| PARA - 3 : Deposit how to be made |
524
| >> |
| PARA - 4 : Types of deposits |
524
| >> |
| PARA - 5 : Application for opening account |
524
| >> |
| PARA - 6 : Issue of duplicate pass book or receipt |
525
| >> |
| PARA - 7 : Transfer and conversion of the account |
525
| >> |
| PARA - 8 : Interest |
526
| >> |
| PARA - 9 : Withdrawal from the account |
526
| >> |
| PARA - 10 : Utilisation of the amount of withdrawal |
527
| >> |
| PARA - 11 : Nomination by the depositor |
527
| >> |
| PARA - 12 : Charge of alienation |
528
| >> |
| PARA - 13 : Closure of the account |
528
| >> |
| FORM - A : Application for opening an account under the Capital Gains Accounts Scheme, 1988 |
530
| >> |
| FORM - B : Application for conversion of accounts under the Capital Gains Accounts Scheme, 1988 |
532
| >> |
| FORM - C : Application for withdrawal of amount from account-A under the Capital Gains Accounts Scheme, 1988 |
533
| >> |
| FORM - D : Details regarding the manner and extent of utilisation of the amount withdrawn from account under the Capital Gains Accounts Scheme, 1988 |
535
| >> |
| FORM - E : Form of nomination under the Capital Gains Accounts Scheme, 1988 |
536
| >> |
| FORM - F : Application for cancellation or change of nomination previously made in respect of account under the Capital Gains Accounts Scheme, 1988 |
537
| >> |
| FORM - G : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the depositor |
538
| >> |
| FORM - H : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the nominee/legal heir of the deceased depositor |
540
| >> |
| Annexure |
541
| >> |
| Capital Gains Accounts Scheme, 1988 -- Notification under paragraph 2(e) -- Banks authorised to receive deposits under the Scheme |
541
| >> |
Securities Lending Scheme, 1997 |
542
| >> |
| PARA - 1 : Preliminary |
542
| >> |
| PARA - 2 : Applicability |
542
| >> |
| PARA - 3 : Definition |
542
| >> |
| PARA - 4 : Scheme |
542
| >> |
| PARA - 5 : Eligibility criteria for approved intermediary |
544
| >> |
| PARA - 6 : Obligations and responsibilities of approved intermediary |
544
| >> |
| PARA - 7 : Guidelines for approved intermediaries |
545
| >> |
| Circular No. 75 |
545
| >> |
Site Restoration Fund Scheme, 1999 |
547
| >> |
| PARA - 1 : Short title and application |
547
| >> |
| PARA - 2 : Definitions |
547
| >> |
| PARA - 3 : Deposit : How to be made |
547
| >> |
| PARA - 4 : Manner of deposit |
547
| >> |
| PARA - 5 : Issue of duplicate statement |
548
| >> |
| PARA - 6 : Interest |
548
| >> |
| PARA - 7 : Charge, assignment |
548
| >> |
| PARA - 8 : Withdrawal and utilisation of the amounts deposited |
548
| >> |
| PARA - 9 : Procedure for withdrawal |
549
| >> |
| PARA - 10 : Information regarding deposits and withdrawals |
549
| >> |
| PARA - 11 : Closure of the account |
549
| >> |
| FORM - A : Application for opening a new account |
551
| >> |
| FORM - B : Certificate of Deposit |
551
| >> |
| FORM - C : Certificate of Interest |
552
| >> |
| FORM - D : Statement of Account |
552
| >> |
| FORM - E : Application for Withdrawal |
553
| >> |
| FORM - F : Application for Closure of Account |
553
| >> |
| FORM - G : Certificate Quantifying Amount of Income Tax on Withdrawal Consequent upon Closure of Account |
554
| >> |
Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income Tax Act |
555
| >> |
| Notification No. S.O. 1436(E), dated 30-12-2004 |
555
| >> |
Income Tax Welfare Fund Rules, 2007 |
560
| >> |
| RULE - 1 : Short title and extent |
560
| >> |
| RULE - 2 : Purposes of the Fund |
560
| >> |
| RULE - 3 : Sources of Fund |
561
| >> |
| RULE - 4 : Disbursable Fund |
561
| >> |
| RULE - 5 : Administration of the Fund |
561
| >> |
| RULE - 6 : Sponsoring of proposals. |
561
| >> |
| RULE - 7 : Sanctions and disbursements |
562
| >> |
| RULE - 8 : Accounting procedure |
562
| >> |
| RULE - 10 : Audit |
562
| >> |
| RULE - 11 : Amendments |
562
| >> |
Industrial Park Scheme, 2008 |
563
| >> |
| RULE - 1 : Short title, commencement and application |
563
| >> |
| RULE - 2 : Definitions |
563
| >> |
| RULE - 3 : Procedure for approval |
564
| >> |
| RULE - 4 : Criteria for approval |
564
| >> |
| RULE - 5 : General Conditions |
565
| >> |
| RULE - 6 : Withdrawal of approval |
565
| >> |
| FORM - IPS-I : Application for consideration under the Industrial Park Scheme, 2008 |
566
| >> |
| FORM - IPS-II : |
569
| >> |
Employees’ Stock Option Plan or Scheme |
571
| >> |
| Notification No. 323/2001, dt. 11-10-2001 F.No. 142/48/2001-TPL |
571
| >> |
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 |
574
| >> |
| PARA - 1 : Objectives of the scheme |
574
| >> |
| PARA - 2 : Criteria for approval |
574
| >> |
| PARA - 3 : Procedure for approval |
575
| >> |
| PARA - 4 : General conditions |
576
| >> |
| PARA - 5 : Agreement with Central Government |
576
| >> |
Deduction in Respect of Investment Made under an Equity Savings Scheme -- Rajiv Gandhi Equity Savings Scheme, 2013, Notified |
577
| >> |
| PARA - 1 : Short title, commencement and application |
577
| >> |
| PARA - 2 : Objective of the Scheme |
577
| >> |
| PARA - 3 : Definitions |
577
| >> |
| PARA - 4 : Eligibility |
578
| >> |
| PARA - 5 : Opening or designating of demat account |
578
| >> |
| PARA - 6 : Procedure for investment under the Scheme |
579
| >> |
| PARA - 7 : Period of holding and other conditions |
580
| >> |
| PARA - 8 : Effect of failure to fulfil conditions |
581
| >> |
| PARA - 9 : Duties of Depository, etc. |
582
| >> |
| PARA - 10 : Furnishing of consolidated statement |
582
| >> |
| PARA - 11 : Form for furnishing reports |
582
| >> |
| PARA - 12 : Savings |
582
| >> |
| PARA - 13 : Assessee to submit records |
582
| >> |
| FORM - A : Declaration to be submitted by the investors to the depository participants for availing the benefits under the Rajiv Gandhi Equity Savings Scheme |
583
| >> |
| 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 |
583
| >> |
| FORM - C : Annual report to be submitted by the depository to the Income-tax Department in Electronic Format before 31st May |
583
| >> |
Deduction in Respect of Investment Made Under an Equity Savings Scheme -- Rajiv Gandhi Equity Savings Scheme, 2012 |
585
| >> |
| PARA - 1 : Short title, commencement and application |
585
| >> |
| PARA - 2 : Objective of Scheme |
585
| >> |
| PARA - 3 : Definitions |
585
| >> |
| PARA - 4 : Eligibility |
586
| >> |
| PARA - 5 : Procedure at time of opening demat account |
586
| >> |
| PARA - 6 : Procedure for investment under Scheme |
586
| >> |
| PARA - 7 : Period of holding requirements |
587
| >> |
| FORM - A : Declaration to be Submitted by the Investors to the Depository Participants for Availing the Benefits under the Rajiv Gandhi Equity Savings Scheme |
590
| >> |
| FORM - B : Declaration to be Submitted by the New Retail Investor to the Depository Participant on Purchase of Eligible Securities |
590
| >> |
| FORM - C : Annual Report be Submitted by the Depository to the Income Tax Department in Electronic Format before 30th April |
591
| >> |
Tax Return Preparer Scheme, 2006 |
592
| >> |
| PARA - 1 : Short title, commencement and application |
592
| >> |
| PARA - 2 : Definitions |
592
| >> |
| PARA - 3 : Educational qualification for Tax Return Preparers |
592
| >> |
| PARA - 4 : Enrolment, training and certification to persons to act as Tax Return Preparers |
593
| >> |
| PARA - 5 : Preparation of and furnishing the return of income by the Tax Return Preparer |
594
| >> |
| PARA - 6 : Duties and obligations of eligible person |
592
| >> |
| PARA - 7 : Duties and obligations of the Tax Return Preparer |
595
| >> |
| PARA - 8 : Selection and responsibilities of the Partner Organisation |
595
| >> |
| PARA - 9 : Incentive to Tax Return Preparers |
596
| >> |
| PARA - 10 : Maintenance of particulars relating to Tax Return Preparers |
597
| >> |
| PARA - 11 : Withdrawal of certificate given to the Tax Return Preparer |
597
| >> |
| PARA - 12 : Responsibilities and functions of the Resource Centre |
598
| >> |
Equity Linked Savings Scheme, 2005 |
599
| >> |
| PARA - 1 : Short title and commencement |
599
| >> |
| PARA - 2 : Definitions |
599
| >> |
| PARA - 3 : Investment and repurchase |
599
| >> |
| PARA - 4 : Transferability |
600
| >> |
| PARA - 5 : Investment of equity linked saving funds |
600
| >> |
| PARA - 6 : Repurchase price |
600
| >> |
| PARA - 7 : Evidence of investment or repurchase |
601
| >> |
| PARA - 8 : Termination of a plan |
601
| >> |
| PARA - 9 : Open Ended Equity Linked Saving Plan |
601
| >> |
Securities Transaction Tax Rules, 2004 |
602
| >> |
| RULE - 1 : Short title and commencement |
602
| >> |
| RULE - 2 : Definitions |
602
| >> |
| RULE - 3 : Value of taxable securities transaction |
602
| >> |
| RULE - 4 : Rounding off value of taxable securities transaction, securities transaction tax, etc. |
603
| >> |
| RULE - 5 : Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund |
603
| >> |
| RULE - 5A. : Person responsible for collection and payment of securities transaction tax in case of Insurance Company. |
604
| >> |
| RULE - 6 : Payment of Securities Transaction Tax. |
604
| >> |
| RULE - 7 : Return of taxable securities transactions |
604
| >> |
| RULE - 8 : Return by whom to be signed |
605
| >> |
| RULE - 9 : Time limit to be specified in the notice calling for return of taxable securities transaction |
605
| >> |
| RULE - 10 : Notice of demand |
606
| >> |
| RULE - 11 : Prescribed time for refund of tax to the person from whom such amount was collected |
606
| >> |
| RULE - 12 : Form of appeal to Commissioner of Income Tax (Appeals) |
606
| >> |
| RULE - 13 : Form of appeal to Appellate Tribunal |
606
| >> |
| FORM - 1 : Return of Taxable Securities Transactions |
607
| >> |
| FORM - 2 : Return of Taxable Securities Transactions |
610
| >> |
| FORM - 2A : Return of Taxable Securities Transactions for Insurance Company |
612
| >> |
| FORM - 3 : Notice of demand |
614
| >> |
| FORM - 4 : Appeal to the Commissioner of Income Tax (Appeals) Designation of the Commissioner (Appeals) |
615
| >> |
| FORM - 5 : Form of appeal to the Appellate Tribunal |
616
| >> |
| Format, Procedure and Guidelines for Submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) |
617
| >> |
| Notification No. 2 of 2022 [DGIT(S)/ADG(S)-2/STT Filing/2022], dt. 24-6-2022 |
617
| >> |
| Annexure A -- Request of creation of SFTP User For filing of Securities Transaction Tax (STT) Return |
618
| >> |
| Annexure B -- Form No. 1 : Return of Taxable Securities Transactions for recognized stock exchanges |
619
| >> |
| Form No. 2 : Return of Taxable Securities Transactions For Mutual Funds |
619
| >> |
| Form No. 2A : Return of Taxable Securities Transactions for Insurance Company |
620
| >> |
| Annexure C -- Data Structure |
621
| >> |
Bank Term Deposit Scheme, 2006 |
633
| >> |
| PARA - 1 : Short title and commencement |
633
| >> |
| PARA - 2 : Definitions |
633
| >> |
| PARA - 3 : Investment |
633
| >> |
| PARA - 4 : Types of term deposit |
633
| >> |
| PARA - 5 : Nomination |
634
| >> |
| PARA - 6 : Procedure for investment in term deposit |
634
| >> |
| PARA - 7 : Issue of term deposit receipt |
634
| >> |
| PARA - 8 : Transfer from one branch of the scheduled bank to another |
634
| >> |
| PARA - 9 : Pledging of term deposit |
634
| >> |
| PARA - 10 : Replacement of lost or destroyed term deposit receipts |
634
| >> |
| PARA - 11 : Encashment on maturity |
635
| >> |
| PARA - 12 : Rate of interest |
635
| >> |
| PARA - 13 : Right of nominees |
635
| >> |
| PARA - 14 : Payment to legal heirs |
636
| >> |
| PARA - 15 : Income tax |
636
| >> |
| PARA - 16 : Power to relax |
636
| >> |
The Income Tax Ombudsman Guidelines, 2010 |
637
| >> |
| Chapter I : Preliminary |
637
| >> |
| CLAUSE - 1 : Short title, commencement, extent and application |
637
| >> |
| CLAUSE - 2 : Definitions |
637
| >> |
| Chapter II -- Establishment of the Office of Income Tax Ombudsman |
637
| >> |
| CLAUSE - 3 : Appointment and Tenure |
637
| >> |
| CLAUSE - 4 : Remuneration |
638
| >> |
| CLAUSE - 5 : Territorial Jurisdiction |
638
| >> |
| CLAUSE - 6 : Location of offices |
638
| >> |
| CLAUSE - 7 : Secretariat |
638
| >> |
| Chapter III -- Powers and Duties of Ombudsman |
638
| >> |
| CLAUSE - 8 : Powers and Duties |
638
| >> |
| Chapter IV -- Procedure for Redressal of Grievances |
639
| >> |
| CLAUSE - 9 : Grounds on which complaint shall be filed |
639
| >> |
| CLAUSE - 10 : Procedure for filing the complaint |
640
| >> |
| CLAUSE - 11 : Proceedings to be summary in nature |
641
| >> |
| CLAUSE - 12 : Settlement of complaints by agreement |
641
| >> |
| CLAUSE - 13 : Award by the Ombudsman |
641
| >> |
| Chapter V -- Miscellaneous |
642
| >> |
| CLAUSE - 14 : Removal of difficulties |
642
| >> |
Issue of Foreign Currency Convertible Bonds and Ordinary (Through Depositary Receipt Mechanism) Scheme, 1993 |
643
| >> |
| PARA - 1 : Short title and commencement |
643
| >> |
| PARA - 2 : Definitions |
643
| >> |
| PARA - 3 : Eligibility for issue of convertible bonds or ordinary shares of issuing company |
644
| >> |
| PARA - 3A. : Issue of Global Depositary Receipts |
646
| >> |
| PARA - 4 : Limits of foreign investment in the issuing company. |
647
| >> |
| PARA - 5 : Issue structure of the Global Depositary Receipts. |
647
| >> |
| PARA - 6 : Listing of the Global Depositary Receipts |
649
| >> |
| PARA - 7 : Transfer and redemption |
649
| >> |
| PARA - 8 : Taxation on Foreign Currency Convertible Bonds |
650
| >> |
| PARA - 9 : Taxation on shares issued under Global Depositary Receipt Mechanism |
650
| >> |
| PARA - 10 : Application of avoidance of double taxation agreement in case of Global Depositary Receipts. |
651
| >> |
| PARA - 11 : Gift-tax and wealth-tax. |
651
| >> |
Equalisation Levy Rules, 2016 |
658
| >> |
| RULE - 1 : Short title and commencement. |
658
| >> |
| RULE - 2 : Definitions. |
658
| >> |
| RULE - 3 : Rounding off of consideration, equalisation levy, etc. |
658
| >> |
| RULE - 4 : Payment of Equalisation levy. |
658
| >> |
| RULE - 5 : Statement of specified services or e-commerce supply or services. |
658
| >> |
| RULE - 6 : Time limit to be specified in the notice calling for statement of specified services or e-commerce supply or services. |
659
| >> |
| RULE - 7 : Notice of demand. |
659
| >> |
| RULE - 8 : Form of appeal to Commissioner of Income-tax (Appeals). |
660
| >> |
| RULE - 9 : Form of appeal to Appellate Tribunal. |
660
| >> |
| FORM - 1 : Statement of Specified Services or E-Commerce Supply or Services |
661
| >> |
| FORM - 2 : Notice of demand under Chapter VIII of the Finance Act, 2016 |
663
| >> |
| FORM - 3 : Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) |
664
| >> |
| FORM - 4 : Form of Appeal to the Appellate Tribunal |
665
| >> |
The Direct Tax Dispute Resolution Scheme Rules, 2016 |
667
| >> |
| RULE - 1 : Short title and commencement. |
667
| >> |
| RULE - 2 : Definitions. |
667
| >> |
| RULE - 3 : Form of declaration and undertaking under section 203. |
667
| >> |
| RULE - 4 : Form of certificate under sub-section (1) of section 204 |
667
| >> |
| RULE - 5 : Intimation of payment |
667
| >> |
| RULE - 6 : Order under sub-section (2) of section 204 |
667
| >> |
| FORM - 1 : Form of Declaration under Section 203 of the Finance Act, 2016 in respect of the Direct Tax Dispute Resolution Scheme, 2016 |
668
| >> |
| 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 |
670
| >> |
| 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 |
671
| >> |
| 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 |
671
| >> |
| 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 |
672
| >> |
| 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 |
673
| >> |
The Income Declaration Scheme Rules, 2016 |
674
| >> |
| RULE - 1 : Short title and commencement. |
674
| >> |
| RULE - 2 : Definitions. |
674
| >> |
| RULE - 3 : Determination of Fair market value. |
674
| >> |
| RULE - 4 : Declaration of income or income in the form of investment in any asset. |
677
| >> |
| FORM - 1 : Form of Declaration under Section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016 |
678
| >> |
| FORM - 2 : Acknowledgement of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 |
682
| >> |
| 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 |
683
| >> |
| FORM - 4 : Certificate of Declaration under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 |
683
| >> |
Centralised Communication Scheme, 2018 |
685
| >> |
| PARA - 1 : Short title and commencement |
685
| >> |
| PARA - 2 : Definitions |
685
| >> |
| PARA - 3 : Issue and service of notice |
685
| >> |
| PARA - 4 : Response to notice |
685
| >> |
| PARA - 5 : No personal appearance |
686
| >> |
| PARA - 6 : Power to specify procedure and processes |
686
| >> |
Centralised Processing of Equalisation Levy Statement Scheme, 2023 |
687
| >> |
| PARA - 1 : Short title and commencement |
687
| >> |
| PARA - 2 : Definitions |
687
| >> |
| PARA - 3 : Scope of the Scheme |
687
| >> |
| PARA - 4 : Furnishing of Equalisation Levy Statement |
687
| >> |
| PARA - 5 : Invalid Equalisation Levy Statement |
688
| >> |
| PARA - 6 : Processing of Equalisation Levy Statement |
688
| >> |
| PARA - 7 : No personal appearance in the Centre |
689
| >> |
| PARA - 8 : Service of notice or communication |
689
| >> |
| PARA - 9 : Power to specify procedure and processes |
689
| >> |
Centralised Verification Scheme, 2019 |
690
| >> |
| PARA - 1 : Short title and commencement |
690
| >> |
| PARA - 2 : Definitions |
690
| >> |
| PARA - 3 : Application |
690
| >> |
| PARA - 4 : Issue and service of notice |
691
| >> |
| PARA - 5 : Response to notice |
691
| >> |
| PARA - 6 : Processing of information and documents |
691
| >> |
| PARA - 7 : No personal appearance |
691
| >> |
| PARA - 8 : Power to specify procedure and processes |
691
| >> |
e-Settlement Scheme, 2021 |
692
| >> |
| PARA - 1 : Short title and commencement |
692
| >> |
| PARA - 2 : Definitions |
692
| >> |
| PARA - 3 : Scope of the Scheme |
693
| >> |
| PARA - 4 : Interim Board |
693
| >> |
| PARA - 5 : Allocation of pending applications |
693
| >> |
| PARA - 6 : Procedure for settlement |
693
| >> |
| PARA - 7 : Verification of additional facts |
695
| >> |
| PARA - 8 : Proceedings not open to the public |
695
| >> |
| PARA - 9 : Communication on behalf of the Interim Board |
695
| >> |
| PARA - 10 : Communication exclusively by electronic mode |
695
| >> |
| PARA - 11 : Authentication of electronic record |
695
| >> |
| PARA - 12 : No personal appearance before the Interim Board |
696
| >> |
| PARA - 13 : Language of the Interim Board |
696
| >> |
| PARA - 14 : Publication of orders of the Interim Board |
696
| >> |
e-Verification Scheme, 2021 |
697
| >> |
| PARA - 1 : Short title and commencement |
697
| >> |
| PARA - 2 : Definitions |
697
| >> |
| PARA - 3 : Scope of the Scheme |
698
| >> |
| PARA - 4 : Electronic Collection and Verification |
699
| >> |
| PARA - 5 : Random Allocation of information |
700
| >> |
| PARA - 6 : Issue and service of notice |
700
| >> |
| PARA - 7 : Response to notice |
700
| >> |
| PARA - 8 : No personal appearance |
700
| >> |
| PARA - 9 : Communication exclusively by electronic mode |
700
| >> |
| PARA - 10 : Authentication of electronic record |
701
| >> |
| PARA - 11 : Power to specify procedure and processes |
701
| >> |
Relaxation of Validation (Section 119 of the Finance Act, 2012) Rules, 2021 |
702
| >> |
| PARA - 1 : Short title and commencement |
702
| >> |
| PARA - 2 : Form and manner of furnishing undertaking under first proviso to section 119 |
702
| >> |
| PARA - 3 : Conditions under clause (iv) of first proviso to section 119 |
702
| >> |
e-Assessment of Income Escaping Assessment Scheme, 2022 |
703
| >> |
| PARA - 1 : Short title and commencement |
703
| >> |
| PARA - 2 : Definitions |
703
| >> |
| PARA - 3 : Scope of the Scheme |
703
| >> |
e-Advance Rulings Scheme, 2022 |
704
| >> |
| PARA - 1 : Short title and commencement |
704
| >> |
| PARA - 2 : Definitions |
704
| >> |
| PARA - 3 : Scope of the Scheme |
705
| >> |
| PARA - 4 : e-Advance rulings by Board for Advance Rulings |
706
| >> |
| PARA - 5 : Allocation of applications for advance ruling |
706
| >> |
| PARA - 6 : Procedure for giving advance ruling |
706
| >> |
| PARA - 7 : Submission of additional facts before the Board for Advance Rulings |
708
| >> |
| PARA - 8 : Questions contained in the application |
709
| >> |
| PARA - 9 : Verification of additional facts |
709
| >> |
| PARA - 10 : Powers of the Board for Advance Rulings |
709
| >> |
| PARA - 11 : Powers and functions of the Secretary |
709
| >> |
| PARA - 12 : Authorisation to be filed |
710
| >> |
| PARA - 13 : Authentication of electronic record |
710
| >> |
| PARA - 14 : No personal appearance before the Board for Advance Rulings |
710
| >> |
| PARA - 15 : Rectification of mistakes |
710
| >> |
| PARA - 16 : Appellate Proceedings |
711
| >> |
| PARA - 17 : Proceedings not open to the public |
711
| >> |
| PARA - 18 : Communication on behalf of the Board for Advance Rulings |
711
| >> |
| PARA - 19 : Communication exclusively by electronic mode |
711
| >> |
| PARA - 20 : Language of the Board for Advance Rulings |
712
| >> |
| PARA - 21 : Publication of orders |
712
| >> |
| PARA - 22 : Application of the provisions of Chapter XIX-B of the Act |
712
| >> |
| PARA - 23 : Power to specify format, mode, procedure and processes |
712
| >> |
e-Dispute Resolution Scheme, 2022 |
713
| >> |
| PARA - 1 : Short title and commencement |
713
| >> |
| PARA - 2 : Definitions |
713
| >> |
| PARA - 3 : Scope of the Scheme |
714
| >> |
| PARA - 4 : Procedure in dispute resolution |
714
| >> |
| PARA - 5 : Powers of the Dispute Resolution Committee |
717
| >> |
| PARA - 6 : Waiver of penalty imposable and Immunity from prosecution |
717
| >> |
| PARA - 7 : Appeal or revision |
717
| >> |
| PARA - 8 : Authorisation to be filed |
717
| >> |
| PARA - 9 : Exchange of communication exclusively by electronic mode |
717
| >> |
| PARA - 10 : Authentication of electronic record |
717
| >> |
| PARA - 11 : Delivery of electronic record |
717
| >> |
| PARA - 12 : No personal appearance before the Dispute Resolution Committee |
718
| >> |
| PARA - 13 : Proceedings not open to the public |
718
| >> |
| PARA - 14 : Language of the Dispute Resolution Committee |
718
| >> |
| PARA - 15 : Power to specify format, mode, procedure and processes |
719
| >> |
| CBDT Rolls Out Dispute Resolution Scheme (EDRS), 2022 |
719
| >> |
Faceless Assessment Scheme, 2019 |
720
| >> |
| PARA - 1 : Short title and commencement |
720
| >> |
| PARA - 2 : Definitions |
720
| >> |
| PARA - 3 : Scope of the Scheme |
722
| >> |
| PARA - 4 : E-assessment Centres |
722
| >> |
| PARA - 5 : Procedure for assessment |
723
| >> |
| PARA - 6 : Penalty proceedings for non-compliance |
730
| >> |
| PARA - 7 : Appellate Proceedings |
731
| >> |
| PARA - 8 : Exchange of communication exclusively by electronic mode |
731
| >> |
| PARA - 9 : Authentication of electronic record |
731
| >> |
| PARA - 10 : Delivery of electronic record |
732
| >> |
| PARA - 11 : No personal appearance in the Centres or Units |
732
| >> |
| PARA - 12 : Power to specify format, mode, procedure and processes |
733
| >> |
| Modification in Provisions of Income Tax Act, 1961 [Notification No. 62/2019 [F.No. 370149/154/2019-TPL], dt. 12-9-2019] |
734
| >> |
Faceless Appeal Scheme, 2021 |
746
| >> |
| PARA - 1 : Short title and commencement |
746
| >> |
| PARA - 2 : Definitions |
746
| >> |
| PARA - 3 : Scope of the Scheme |
748
| >> |
| PARA - 4 : Faceless Appeal Centres |
748
| >> |
| PARA - 5 : Procedure in appeal |
748
| >> |
| PARA - 6 : Penalty proceedings |
752
| >> |
| PARA - 7 : Rectification Proceedings |
752
| >> |
| PARA - 8 : Appellate Proceedings |
754
| >> |
| PARA - 9 : Exchange of communication exclusively by electronic mode |
754
| >> |
| PARA - 10 : Authentication of electronic record |
754
| >> |
| PARA - 11 : Delivery of electronic record |
754
| >> |
| PARA - 12 : No personal appearance in the Centres or Units |
755
| >> |
| PARA - 13 : Power to specify format, mode, procedure and processes |
755
| >> |
| PARA - 14 : Application of provisions of the Act |
756
| >> |
e-Appeals Scheme, 2023 |
757
| >> |
| PARA - 1 : Short title and commencement. |
757
| >> |
| PARA - 2 : Definitions. |
757
| >> |
| PARA - 3 : Scope of the Scheme |
758
| >> |
| PARA - 4 : Appeal Authority under the Scheme |
758
| >> |
| PARA - 5 : Allocation of appeals |
759
| >> |
| PARA - 6 : Procedure in appeal |
759
| >> |
| PARA - 7 : Penalty proceedings |
761
| >> |
| PARA - 8 : Rectification Proceedings |
762
| >> |
| PARA - 9 : Appellate Proceedings |
762
| >> |
| PARA - 10 : Exchange of communication by electronic mode |
762
| >> |
| PARA - 11 : Authentication of electronic record |
763
| >> |
| PARA - 12 : Delivery of electronic record |
763
| >> |
| PARA - 13 : No personal appearance under the Scheme |
763
| >> |
| PARA - 14 : Functions of the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre |
764
| >> |
| PARA - 15 : Power to specify format, mode, procedure and processes |
764
| >> |
| PARA - 16 : Application of provisions of the Act |
764
| >> |
Faceless Penalty Scheme, 2021 |
765
| >> |
| PARA - 1 : Short title and commencement |
765
| >> |
| PARA - 2 : Definitions |
765
| >> |
| PARA - 3 : Scope of the Scheme |
767
| >> |
| PARA - 4 : Faceless Penalty Centres |
767
| >> |
| PARA - 5 : Procedure in penalty |
768
| >> |
| PARA - 6 : Omitted vide Faceless Penalty (Amendment) Scheme, 2022, with effect from 27-5-2022 |
772
| >> |
| PARA - 7 : Appellate Proceedings |
772
| >> |
| PARA - 8 : Exchange of communication exclusively by electronic mode |
773
| >> |
| PARA - 9 : Authentication of electronic record |
773
| >> |
| PARA - 10 : Delivery of electronic record |
773
| >> |
| PARA - 11 : No personal appearance in the Centres or Units |
774
| >> |
| PARA - 12 : Power to specify format, mode, procedure and processes |
775
| >> |
| Modification in Provisions of Income Tax Act, 1961 [Notification No. 03/2021 [F.No. 370142/51/2020-TPL], Dated 12-1-2021] |
776
| >> |
Faceless Inquiry or Valuation Scheme, 2022 |
784
| >> |
| PARA - 1 : Short title and commencement |
784
| >> |
| PARA - 2 : Definitions |
784
| >> |
| PARA - 3 : Scope of the Scheme |
784
| >> |
Faceless Jurisdiction of Income Tax Authorities Scheme, 2022 |
785
| >> |
| PARA - 1 : Short title and commencement |
785
| >> |
| PARA - 2 : Definitions |
785
| >> |
| PARA - 3 : Scope, Powers and Performance of functions of income-tax authorities |
785
| >> |
Kisan Vikas Patra Scheme, 2019 |
787
| >> |
| PARA - 1 : Short title and commencement. |
787
| >> |
| PARA - 2 : Definitions. |
787
| >> |
| PARA - 3 : Type of accounts. |
787
| >> |
| PARA - 4 : Deposits. |
787
| >> |
| PARA - 5 : Payment on maturity. |
788
| >> |
| PARA - 6 : Premature closure of account. |
788
| >> |
| PARA - 7 : Pledging of account. |
792
| >> |
| PARA - 8 : Transfer of account. |
793
| >> |
| PARA - 9 : Payment on the death of account holder. |
793
| >> |
| PARA - 10 : Application of General Rules. |
793
| >> |
| PARA - 11 : Power to relax. |
793
| >> |
| FORM - 1 : Application for Opening an Account |
794
| >> |
| FORM - 2 : Application for Closure of Account |
796
| >> |
| FORM - 3 : Application for Premature Closure of Account |
797
| >> |
| FORM - 4 : Application for Pledging of Account |
798
| >> |
National Savings (Monthly Income Account) Scheme, 2019 |
800
| >> |
| PARA - 1 : Short title and commencement. |
800
| >> |
| PARA - 2 : Definitions. |
800
| >> |
| PARA - 3 : Opening of account. |
800
| >> |
| PARA - 4 : Deposits and withdrawals. |
800
| >> |
| PARA - 5 : Interest on deposit. |
801
| >> |
| PARA - 6 : Premature closure of account. |
802
| >> |
| PARA - 7 : Closure of account. |
802
| >> |
| PARA - 8 : Application of General Rules. |
802
| >> |
| PARA - 9 : Power to relax. |
802
| >> |
| FORM - 1 : Application for Opening an Account |
803
| >> |
| FORM - 2 : Application for Premature Closure of Account |
806
| >> |
| FORM - 3 : Application for Closure of Account |
807
| >> |
National Savings Certificates (VIII Issue) Scheme, 2019 |
808
| >> |
| PARA - 1 : Short title and commencement. |
808
| >> |
| PARA - 2 : Definitions. |
808
| >> |
| PARA - 3 : Type of accounts. |
808
| >> |
| PARA - 4 : Deposits. |
808
| >> |
| PARA - 5 : Payment on Maturity. |
809
| >> |
| PARA - 6 : Pledging of account. |
811
| >> |
| PARA - 7 : Premature closure of account. |
812
| >> |
| PARA - 8 : Transfer of account from one individual to another. |
813
| >> |
| PARA - 9 : Payment on the death of account holder. |
814
| >> |
| PARA - 10 : Application of General Rules. |
815
| >> |
| PARA - 11 : Power to relax. |
815
| >> |
| FORM - 1 : Application for Opening an Account |
816
| >> |
| FORM - 2 : Application for Closure of Account |
818
| >> |
| FORM - 3 : Application for Pledging of Account |
819
| >> |
National Savings Recurring Deposit Scheme, 2019 |
820
| >> |
| PARA - 1 : Short title and commencement. |
820
| >> |
| PARA - 2 : Definitions. |
820
| >> |
| PARA - 3 : Opening of account. |
820
| >> |
| PARA - 4 : Maturity period. |
820
| >> |
| PARA - 5 : Deposits. |
820
| >> |
| PARA - 6 : Defaults in deposits. |
821
| >> |
| PARA - 7 : Advance deposits. |
821
| >> |
| PARA - 8 : Premature closure. |
821
| >> |
| PARA - 9 : Repayment on maturity. |
822
| >> |
| PARA - 10 : Accounts continued beyond maturity period. |
822
| >> |
| PARA - 11 : Retention of amount of repayment beyond maturity period. |
825
| >> |
| PARA - 12 : Repayment on the death of the account holder. |
827
| >> |
| PARA - 13 : Repayment of full maturity value on the death of account holder in certain cases (Protected Savings Scheme). |
832
| >> |
| PARA - 14 : Loan. |
833
| >> |
| PARA - 15 : Rounding off transactions. |
834
| >> |
| PARA - 16 : Procedure on the minor attaining majority. |
835
| >> |
| PARA - 17 : Application of General Rules. |
835
| >> |
| PARA - 18 : Power to relax. |
835
| >> |
| FORM - 1 : Application for Opening an Account |
836
| >> |
| FORM - 2 : Application for Premature Closure of Account |
838
| >> |
| FORM - 3 : Application for Closure of Account |
839
| >> |
| FORM - 4 : Application for Extension of Account |
840
| >> |
| FORM - 5 : Application for Loan |
841
| >> |
National Savings Time Deposit Scheme, 2019 |
842
| >> |
| PARA - 1 : Short title and commencement. |
842
| >> |
| PARA - 2 : Definitions. |
842
| >> |
| PARA - 3 : Categories of accounts. |
842
| >> |
| PARA - 4 : Type of Accounts. |
842
| >> |
| PARA - 5 : Deposit and repayment. |
842
| >> |
| PARA - 6 : Extension of Account. |
842
| >> |
| PARA - 7 : Rate of Interest. |
843
| >> |
| PARA - 8 : Premature closure of account. |
845
| >> |
| PARA - 9 : Pledging of an account. |
846
| >> |
| PARA - 10 : Payment on the death of the account holder. |
847
| >> |
| PARA - 11 : Application of General Rules. |
847
| >> |
| PARA - 12 : Power to relax. |
847
| >> |
| FORM - 1 : Application for Opening an Account |
848
| >> |
| FORM - 2 : Application for Closure of Account |
850
| >> |
| FORM - 3 : Application for Extension of Account |
851
| >> |
| FORM - 4 : Application for Premature Closure of Account |
852
| >> |
| FORM - 5 : Application for Pledging of Account |
853
| >> |
PM Cares for Children Scheme, 2021 |
854
| >> |
| PARA - 1 : Short title and commencement. |
854
| >> |
| PARA - 2 : Definitions. |
854
| >> |
| PARA - 3 : Opening of account. |
854
| >> |
| PARA - 4 : Deposits. |
855
| >> |
| PARA - 5 : Interest on deposit. |
856
| >> |
| PARA - 6 : Operation of account. |
856
| >> |
| PARA - 7 : Premature closure of account. |
856
| >> |
| PARA - 8 : Closure of account. |
856
| >> |
| PARA - 9 : Scheme Management. |
857
| >> |
| PARA - 10 : Closure of the scheme. |
857
| >> |
| PARA - 11 : Application of General Rules. |
857
| >> |
| PARA - 12 : Power to relax. |
857
| >> |
| FORM - 1 : Application for Opening an Account under PM Cares for Children Scheme, 2021 |
858
| >> |
| FORM - 2 : Application for Closure of Account |
859
| >> |
Floating Rate Savings Bonds 2020 (Taxable) |
861
| >> |
| PARA - 1 : Eligibility for Investment. |
861
| >> |
| PARA - 2 : Subscription. |
861
| >> |
| PARA - 3 : Form of the Bonds. |
861
| >> |
| PARA - 4 : Receiving Offices. |
861
| >> |
| PARA - 5 : Nomination. |
861
| >> |
| PARA - 6 : Transferability. |
861
| >> |
| PARA - 7 : Interest (Floating). |
861
| >> |
| PARA - 8 : Brokerage. |
862
| >> |
| PARA - 9 : Operational Guidelines. |
862
| >> |
| PARA - 10 : |
862
| >> |
Post Office Savings Account Scheme, 2019 |
863
| >> |
| PARA - 1 : Short title and commencement. |
863
| >> |
| PARA - 2 : Definitions. |
863
| >> |
| PARA - 3 : Type of Account. |
863
| >> |
| PARA - 4 : Deposits and withdrawals. |
864
| >> |
| PARA - 5 : Interest on deposits in an account. |
865
| >> |
| PARA - 6 : Confirmation of balance. |
865
| >> |
| PARA - 7 : Issue of cheque book. |
865
| >> |
| PARA - 8 : Silent Account. |
865
| >> |
| PARA - 9 : Final withdrawal on closure. |
865
| >> |
| PARA - 10 : Application of General Rules. |
865
| >> |
| PARA - 11 : Power to relax. |
865
| >> |
| FORM - 1 : Application for Opening an Account |
866
| >> |
| FORM - 2 : Application for Closure of Account |
868
| >> |
Public Provident Fund Scheme, 2019 |
870
| >> |
| PARA - 1 : Short title and commencement. |
870
| >> |
| PARA - 2 : Definitions. |
870
| >> |
| PARA - 3 : Limits of number of accounts. |
870
| >> |
| PARA - 4 : Limits of subscription. |
870
| >> |
| PARA - 5 : Manner of making deposit. |
870
| >> |
| PARA - 6 : Discontinuation of account. |
870
| >> |
| PARA - 7 : Interest. |
871
| >> |
| PARA - 8 : Loans. |
871
| >> |
| PARA - 9 : Repayment of loan and interest. |
871
| >> |
| PARA - 10 : Withdrawal from account. |
872
| >> |
| PARA - 11 : Closure of account or continuation of account without deposits after maturity. |
872
| >> |
| PARA - 12 : Extension of account with deposits after maturity. |
873
| >> |
| PARA - 13 : Premature closure of account. |
873
| >> |
| PARA - 14 : Closure of account on death of the account holder. |
874
| >> |
| PARA - 15 : Protection of credit balance from attachment. |
874
| >> |
| PARA - 16 : Application of General Rules. |
874
| >> |
| PARA - 17 : Power to relax. |
874
| >> |
| FORM - 1 : Application for Opening an Account |
875
| >> |
| FORM - 2 : Application for Loan/Withdrawal |
877
| >> |
| FORM - 3 : Application for Closure of Account |
878
| >> |
| FORM - 4 : Application for Extension of Account |
879
| >> |
| FORM - 5 : Application for Premature Closure of Account |
879
| >> |
Senior Citizens' Savings Scheme, 2019 |
881
| >> |
| PARA - 1 : Short title and commencement. |
881
| >> |
| PARA - 2 : Definitions. |
881
| >> |
| PARA - 3 : Opening of account. |
881
| >> |
| PARA - 4 : Deposit. |
882
| >> |
| PARA - 5 : Interest on deposit. |
883
| >> |
| PARA - 6 : Premature closure of account. |
884
| >> |
| PARA - 7 : Closure of account. |
885
| >> |
| PARA - 8 : Extension after maturity. |
885
| >> |
| PARA - 9 : Application of General Rules. |
886
| >> |
| PARA - 10 : Power to relax. |
886
| >> |
| FORM - 1 : Application for Opening an Account |
887
| >> |
| FORM - 2 : Application for Premature Closure of Account |
889
| >> |
| FORM - 3 : Application for Closure of Account |
890
| >> |
| FORM - 4 : Application for Extension of Account |
890
| >> |
Sukanya Samriddhi Account Scheme, 2019 |
892
| >> |
| PARA - 1 : Short title and commencement. |
892
| >> |
| PARA - 2 : Definitions. |
892
| >> |
| PARA - 3 : Opening of account |
892
| >> |
| PARA - 4 : Deposits. |
893
| >> |
| PARA - 5 : Interest on deposit. |
893
| >> |
| PARA - 6 : Operation of account. |
894
| >> |
| PARA - 7 : Premature closure of account. |
894
| >> |
| PARA - 8 : Withdrawal. |
894
| >> |
| PARA - 9 : Closure on maturity. |
895
| >> |
| PARA - 10 : Application of General Rules. |
895
| >> |
| PARA - 11 : Power to relax. |
895
| >> |
| FORM - 1 : Application for Opening an Account |
896
| >> |
| FORM - 2 : Application for premature closure of account |
898
| >> |
| FORM - 3 : Application for Withdrawal |
899
| >> |
| FORM - 4 : Application for closure of account |
900
| >> |
Direct Tax Vivad se Vishwas Rules, 2020 |
901
| >> |
| RULE - 1 : Short title and commencement. |
901
| >> |
| RULE - 2 : Definitions. |
901
| >> |
| RULE - 3 : Form of declaration and undertaking. |
902
| >> |
| RULE - 4 : Form of certificate by designated authority. |
902
| >> |
| RULE - 5 : Intimation of payment. |
902
| >> |
| RULE - 6 : Manner of furnishing. |
902
| >> |
| RULE - 7 : Order by designated authority. |
902
| >> |
| RULE - 8 : Laying down of procedure, formats and standards. |
902
| >> |
| RULE - 9 : Manner of computing disputed tax in cases where loss or unabsorbed depreciation is reduced. |
902
| >> |
| RULE - 10 : Manner of computing disputed tax in cases where Minimum Alternate Tax (MAT) credit is reduced. |
903
| >> |
| RULE - 11 : Manner of computing disputed tax in certain cases. |
904
| >> |
| FORM - 1 : Form for Filing Declaration |
905
| >> |
| FORM - 2 : Undertaking under sub-section (5) of Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
917
| >> |
| FORM - 3 : Form for Certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
918
| >> |
| FORM - 4 : Intimation of Payment under sub-section (2) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) |
918
| >> |
| 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) |
919
| >> |
Direct Tax Vivad se Vishwas Rules, 2024 |
920
| >> |
| RULE - 1 : Short title and commencement. |
920
| >> |
| RULE - 2 : Definitions. |
920
| >> |
| RULE - 3 : Amount payable by declarant. |
921
| >> |
| RULE - 4 : Form of declaration and undertaking. |
921
| >> |
| RULE - 5 : Form of certificate by Designated Authority. |
921
| >> |
| RULE - 6 : Intimation of payment. |
921
| >> |
| RULE - 7 : Order by designated authority. |
921
| >> |
| RULE - 8 : Laying down of procedure, formats and standards. |
921
| >> |
| RULE - 9 : Manner of computing disputed tax in cases where loss or unabsorbed depreciation is reduced. |
922
| >> |
| RULE - 10 : Manner of computing disputed tax in cases where Minimum Alternate Tax ("MAT" in short) credit is reduced. |
922
| >> |
| FORM - 1 : Form for Filing Declaration under sub-section (1) and Undertaking under sub-section (4) of Section 91 of the Finance (No. 2) Act, 2024 |
923
| >> |
| FORM - 2 : Certificate under sub-section (1) of Section 92 of the Finance (No. 2) Act, 2024 |
931
| >> |
| FORM - 3 : Intimation of Payment under sub-section (2) of Section 92 of Finance (No. 2) Act, 2024 |
932
| >> |
| FORM - 4 : Order for Full and Final Settlement of Tax Arrear under sub-section (2) of Section 92 read with Section 93 of Finance (No. 2) Act, 2024 |
932
| >> |
Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2020 |
934
| >> |
| RULE - 1 : Short title, commencement and application. |
934
| >> |
| RULE - 2 : Definitions. |
934
| >> |
| RULE - 3 : Qualifications for appointment of Member. |
935
| >> |
| 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 |
935
| >> |
| RULE - 5 : Medical fitness. |
935
| >> |
| RULE - 6 : Resignation by a Member. |
936
| >> |
| 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 |
936
| >> |
| RULE - 8 : Procedure for inquiry of misbehavior or incapacity of the Member |
936
| >> |
| 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 |
936
| >> |
| RULE - 10 : Casual vacancy. |
937
| >> |
| RULE - 11 : Salary and allowances. |
937
| >> |
| RULE - 12 : Pension, Gratuity and Provident Fund. |
937
| >> |
| RULE - 13 : Leave. |
938
| >> |
| RULE - 14 : Leave sanctioning authority. |
938
| >> |
| RULE - 15 : House rent allowance. |
939
| >> |
| RULE - 16 : Transport allowance. |
939
| >> |
| RULE - 17 : Declaration of Financial and other Interests. |
939
| >> |
| RULE - 18 : Other conditions of service. |
939
| >> |
| RULE - 19 : Oath of office and secrecy. |
940
| >> |
| FORM - I : |
941
| >> |
| FORM - II : |
941
| >> |
| FORM - Schedule : |
941
| >> |
Mahila Samman Savings Certificate, 2023 |
949
| >> |
| RULE - 1 : Short title and commencement. |
949
| >> |
| RULE - 2 : Definitions. |
949
| >> |
| RULE - 3 : Application for opening an account. |
949
| >> |
| RULE - 4 : Deposits. |
949
| >> |
| RULE - 5 : Interest. |
949
| >> |
| RULE - 6 : Payment on maturity. |
950
| >> |
| RULE - 7 : Withdrawal from account. |
950
| >> |
| RULE - 8 : Premature closure of account. |
950
| >> |
| RULE - 9 : Agency charges payable to Department of Posts and authorised banks. |
951
| >> |
| RULE - 10 : Application of General Rules. |
951
| >> |
| RULE - 11 : Power to relax. |
951
| >> |
| FORM - 1 : Application for Opening an Account |
952
| >> |
| FORM - 2 : Application for Closure of Account |
954
| >> |
| FORM - 3 : Application for Withdrawal |
955
| >> |
| FORM - 4 : Application for Premature Closure of Account |
956
| >> |