Incometax rules

Short title and commencement

Definitions

Limits for the purposes of section 10(13A)

Conditions for the purpose of section 10(5)

Guidelines for the purposes of section 10(10C)

Prescribed allowances for the purposes of clause (14) of section 10

Circumstances and conditions for the purposes of clause (19) of section 10

Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10

Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10

Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10

Guidelines for approval under clause (23F) of section 10

Guidelines for approval under clause (23FA) of section 10

Guidelines for approval under clause (23G) of section 10

Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10

Valuation of perquisites

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

Unrealised rent

Depreciation

Form of report by an accountant for claiming deduction under section 32(1)(iia)

Prescribed authority for investment allowance

Report of audit of accounts to be furnished under section 32AB(5)

Report of audit of accounts to be furnished under section 33AB(2)

Report of audit of accounts to be furnished under section 33ABA(2)

Development rebate

Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35

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

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

Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35

Prescribed authority15 for expenditure on scientific research

Prescribed authority, services, etc., for agricultural development allowance

Prescribed activities for export markets development allowance

Prescribed authority for the purposes of sections 35CC39 and 35CCA

Statement of expenditure for claiming deduction under section 35CC

Prescribed authority for the purposes of section 35CCB

Guidelines for approval of agricultural extension project under section 35CCC

Conditions subject to which an agricultural extension project is to be notified under section 35CCC

Guidelines for approval of skill development project under section 35CCD

Conditions subject to which a skill development project is to be notified under section 35CCD

Meaning of expressions used in rule 6AAF and rule 6AAG

Form of audit report for claiming deductions under sections 35D and 35E

Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

Limits and conditions for allowance of expenditure in certain cases

Expenditure on advertisement

Expenditure on residential accommodation including guest houses

Expenditure in connection with travelling, etc

Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft

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

Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

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

Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43

Limits of reserve for unexpired risks

Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.

Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D

Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions

Report of audit of accounts to be furnished under section 44AB

Form of report of audit to be furnished under sub-section (2) of section 44DA

Form of report of an accountant under sub-section (3) of section 50B

Income which is partially agricultural and partially from business

Income from the manufacture of rubber

Income from the manufacture of coffee

Income from the manufacture of tea

Conditions for the grant of development allowance

Guidelines for notification of zero coupon bond

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

Method for determining amount of expenditure in relation to income not includible in total income

Royalties or copyright fees, etc., for literary or artistic work

Deduction in respect of expenditure on production of feature films

Deduction in respect of expenditure on acquisition of distribution rights of feature films

Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

Determination of income in the case of non-residents

Meaning of expressions used in computation of arm`s length price

Other method of determination of arm`s length price

Determination of arm`s length price under section 92C

Most appropriate method

Information and documents to be kept and maintained under section 92D

Report from an accountant to be furnished under section 92E

Meaning of expressions used in matters in respect of advance pricing agreement

Persons eligible to apply

Pre-filing consultation

Application for advance pricing agreement

Withdrawal of application for agreement

Preliminary processing of application

Procedure

Terms of the agreement

Amendments to Application

Furnishing of Annual Compliance Report

Compliance Audit of the agreement

Revision of an agreement

Cancellation of an agreement

Renewing an agreement

Miscellaneous

Definitions

Eligible assessee

Eligible international transaction

Safe Harbour

Procedure

Safe harbour rules not to apply in certain cases

Mutual Agreement Procedure not to apply

Application of General Anti Avoidance Rule

Determination of consequences of impermissible avoidance arrangement

Notice, Forms for reference under section 144BA

Time limits

Determination of income from transactions with non-residents

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

Requirements for approval of an institution or fund under section 80G

Conditions for allowance for deduction under section 80GG

Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA

Permanent physical disabilities for the purposes of deduction under section 80U

Specified diseases and ailments for the purpose of deduction under section 80DDB

Application for approval of agreement under section 80-O

Guidelines for specifying industrially backward districts for the purpose of deduction under 72[sub-section (5) of section 80-IB]

Form of statement to be furnished under section 115K

General

Composition of the National Committee

Headquarters and Secretariat

Functions

Guidelines for approval of associations and institutions

Guidelines for recommending projects or schemes

Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee

Procedure before the National Committee

Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC

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

Other provisions

Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC

Guidelines for notification of affordable housing project as specified business under section 35AD

Application for exercising or renewing the option for tonnage tax scheme

Computation of deemed tonnage

Incidental activities for purposes of relevant shipping income

Computation of average of net tonnage for charter-in of tonnage

Form of report of an accountant under clause (ii) of section 115VW

Meaning of expressions used in determination of fair market value

Determination of fair market value

Return of income and return of fringe benefits

Preparation of return by authorised representative

Statement under sub-section (3A) of section 115R

Statement under sub-section (3) of section 115TA

Statement under sub-section (2) of section 115U

Application for extension of time for filing return of income

Form of verification under section 142

Form of audit report under section 142(2A)

Guidelines for the purposes of determining expenses for audit

Notice of demand for regular assessment, etc

Declaration under section 158A

Prescribed authority for approving any institution or body established for scientific research

Prescribed authority for the purposes of clauses (8A) and (8B) of section 10

Requirements for approval of a fund under section 10(23AAA)

Form of report of audit prescribed under tenth proviso to section 10(23C)

Form of report for claiming deduction under section 10A

Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A

Form of report for claiming deduction under section 10B

Form of report for claiming deduction under section 10BA

Notice for accumulation of income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10

Application for registration of charitable or religious trusts, etc.

Audit report in the case of charitable or religious trusts, etc.

Forms or modes of investment or deposits by a charitable or religious trust or institution

Functions of electoral trusts

Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB

Accommodation and amenities to be provided by hotels

Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking

Prescribed authority for approval of a hotel under section 80CC

Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G

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

Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G

Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

Form of audit report for claiming deduction under section 80HH

Form of audit report for claiming deduction under section 80HHA

Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD

Form of audit report for claiming deduction under section 80-I or 80-IA or 99[80-IB or section 80-IC

Prescribed authority for approval of hotels located in certain areas

Prescribed authority for approval of companies carrying on scientific and industrial research and development

Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA

Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)

Prescribed authority for approval of companies carrying on scientific research and development

Prescribed conditions for deduction under sub-section (8A) of section 80-IB

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

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

Form of report for claiming deduction under sub-section (11B) of section 80-IB

Form of report for claiming deduction under sub-section (11C) of section 80-IB

Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID

Computation of capital employed in an industrial undertaking or a hotel

Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J

Form of report for claiming deduction under section 80JJAA

Form of certificate to be furnished under sub-section (3) of section 80QQB

Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB

Form of report of accountant to be furnished under sub-section (3) of section 80LA

Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88

Guidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88

Evidence of payment of security transaction tax for claiming deduction under section 88E

Limits for life insurance premia in the case of authors, etc.

Relief when salary is paid in arrears or in advance, etc.

Furnishing of particulars for claiming relief under section 89(1)

Certificate for claiming relief under an agreement referred to in sections 90 and 90A

Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A

Relief when interest on securities is received in arrears

Application for registration of a firm

Intimation regarding subsequent changes in constitution, etc.

Declaration for continuation of registration

Communication regarding partner who is a benamidar

Certificate of registration

Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency

Furnishing of particulars of income under the head \"Salaries\"

Statement of particulars of income under heads of income other than \"Salaries\" for deduction of tax at source

Prescribed arrangements for declaration and payment of dividends within India

Application for certificates for deduction of tax at lower rates

Statement by shareholder claiming receipt of dividend without deduction of tax

Certificate for deduction at lower rates or no deduction of tax from income other than dividends

Certificate of no deduction of tax in case of certain entities

Certificate of no deduction of tax or deduction at lower rates from dividends

Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of

Form of certificate to be filed with the return of income for claiming deduction under section 80-O

Application for certificate authorising receipt of interest and other sums without deduction of tax

Declaration by person claiming receipt of certain incomes without deduction of tax

Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C

Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

Credit for tax deducted at source to a person other than the shareholder in certain circumstances

Certificate of tax deducted at source to be furnished under section 203

Statement of deduction of tax under sub-section (3) of section 200

Statement of collection of tax under proviso to sub-section (3) of section 206C

Annual statement of tax deducted or collected or paid

Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A

Quarterly return under section 206A

Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201

Monthly statement or certificate of deduction of tax from \"Salaries\"

Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund

Return in lieu of monthly return under rule 32

Annual return of salaries paid and tax deducted therefrom

Prescribed persons for section 206

Prescribed authority for purposes of section 206

Prescribed returns regarding tax deducted at source under section 206

Returns regarding tax deducted at source in the case of non-residents

Return of interest paid to residents without deduction of tax.

Returns regarding tax deducted at source on computer media under sub-section (2) of section 206

Credit for tax deducted at source for the purposes of section 199

Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company

Declaration by a buyer for no collection of tax at source under section 206C(1A)

Time and mode of payment to Government account of tax collected at source under section 206C

Certificate of tax collected at source under section 206C(5)

Prescribed returns regarding tax collected at source under section 206C(5A)

Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C

Prescribed authority for purposes of section 206C(5A)

Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C

Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C

Credit for tax collected at source for the purposes of sub-section (4) of section 206C

Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C

Notice of demand

Statement of advance tax

Estimate of advance tax

Waiver of interest

Claim for credit

Special provision for payment of tax by certain companies

Special provisions for payment of tax by certain persons other than a company

Valuation of specified security or sweat equity share being a share in the company

Valuation of specified security not being an equity share in the company

Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB

Part VIIC not to apply after a certain date

Refund claim

Prescribed authority for tax clearance certificates

Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230

Production of certificate

Application for tax clearance certificate for registration of documents in certain cases

Grant of tax clearance certificate or refusal

Form of application for settlement of case 73[and intimation to the Assessing Officer

Disclosure of information in the application for settlement of cases

Fee for furnishing copy of report

Form of application for obtaining an advance ruling

Certification of copies of the advance rulings pronounced by the Authority

Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295

Procedure to deal with requests for bilateral or multilateral advance pricing agreements

Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement

Form of appeal to 85[***] 86[87[***] Commissioner (Appeals)

Mode of service

Production of additional evidence before the 94[Deputy Commissioner (Appeals)]95[and Commissioner (Appeals)

Form of appeal and memorandum of cross-objections to Appellate Tribunal

Form of application for reference to High Court10

Notice of demand

Estimate of advance deposit

Estimate of annuity deposit for the assessment year 1964-65

Jurisdiction of competent authorities

Statement to be registered with the competent authority under section 269AB

Manner of publication of notice for acquisition

Form of appeal to the Appellate Tribunal

Statement to be furnished in respect of transfers of immovable property

Form of fortnightly return to be forwarded by registering officer to the competent authority

Rate of interest for determination of discounted value of consideration

Jurisdiction of appropriate authority

Value of immovable property

Statement to be furnished under section 269UC(3

Definitions

Accountancy examinations recognised

Educational qualifications prescribed

Prescribed authority for section 288(5)(b)

Register of income-tax practitioners

Application for registration

Certificate of registration

Cancellation of certificate

Cancellation of certificate obtained by misrepresentation

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

Prescribed authority to order an inquiry

Charge-sheet

Inquiry Officer

Proceedings before Inquiry Officer

Order of the prescribed authority

Procedure if no Inquiry Officer appointed

Change of Inquiry Officer

Powers of prescribed authority and Inquiry Officer

Investment of fund moneys

Nomination

Circumstances in which withdrawals may be permitted

Conditions for withdrawal for various purposes

Second withdrawal

Repayment of amounts withdrawn

Certain rules not to apply

Amount withdrawn but not repaid may be deemed as income

Withdrawal within twelve months before retirement

Accounts

Limits for contributions

Penalty for assigning or creating a charge on beneficial interest

Application for recognition

Order of recognition

Withdrawal of recognition

Exemption from tax when recognition withdrawn

Appeal

Definitions

Establishment of fund and trust

Conditions regarding trustees

Investment of fund moneys

Admission of directors to a fund

Ordinary annual contributions

Initial contributions

Scheme of insurance or annuity

Commutation of annuity

Beneficiary not to have any interest in insurance and employer not to have any interest in fund`s moneys

Penalty if employee assigns or charges interest in fund

Arrangements on winding up, etc., of business.

Arrangements for winding up, etc., of fund.

Application for approval

Amendment of rules, etc., of fund

Appeal

Definitions

Establishment of fund and trust

Conditions regarding trustees

Investment of fund moneys

Nomination

Admission of directors to a fund

Ordinary annual contributions

Initial contributions

Penalty if employee assigns or charges interest in fund

Employer not to have interest in fund moneys

Arrangements for winding up, etc., of business

Arrangements for winding up of the fund

Application for approval

Amendment of rules, etc., of fund

Appeal

Application for reduction of the amount of minimum distribution by a company

Conditions for reference to Valuation Officers

Form of report of valuation by registered valuer

Publication and circulation of Board`s order

Search and seizure

Inquiry under section 132

Release of articles under section 132(5)

Release of remaining assets

Requisition of books of account, etc.

Form of information under section 133B(1)

Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.

Disclosure of information respecting assessees

Application for allotment of a permanent account number

Application for allotment of a tax deduction and collection account number

Application for allotment of a tax collection account number

All documents pertaining to the transactions in relation to which permanent account number 36[***] to be quoted for the purpose of clause (c) of sub-section (5) of section 139A

Class or classes of persons to whom provisions of section 139A shall not apply

Time and manner in which persons referred to in sub-rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61

Furnishing of Annual Statement by a non-resident having Liaison Office in India

Furnishing of Annual Information Return

Rate of exchange for conversion into rupees of income expressed in foreign currency.

Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act,

Return of interest paid

Return of dividends paid

Reduction or waiver of interest payable under section 139

Form of statement under section 222 or section 223

Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer

Levy of interest under section 220(2) where a recovery certificate is not issued

Levy of interest under section 220(2) in a case where a recovery certificate is issued

Procedure to be followed in calculating interest

Form for furnishing particulars by contractor

Procedure for imposition of fine

Form of statement to be furnished by producer of cinematograph films

Notice in respect of properties held benami

Application for obtaining certified copies of certain notices

Fees for obtaining certified copy of notice

Electronic payment of tax4

NEW APPENDIX I

New Appendix I

OLD APPENDIX I

OLD APPENDIX I

OLD APPENDIX I

APPENDIX IA

APPENDIX III