Income-tax Rules 1962

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Income-tax Rules, 1962 - Income Tax
Income-tax Rules, 1962
Chapter	Chapter Name
Chapter I	PRELIMINARY

Chapter II	DETERMINATION OF INCOME

Part A	Salaries

Part B	Income from house property

Part C	Profits and gains of business or profession

Part CC	Books of account

Part CCC	Reports of audit of accounts of persons carrying on business or profession

Part CCCA	Report of audit in case of income by way of royalties, etc., in case of non-residents

Part CCCB	Special provisions for computing profits and gains of business of operation of cruise ships in case of non-residents.

Part CCCC	Report in the case of slump sale

Part D	Special cases

Part DA	Advance Pricing Agreement Scheme

Part DB	Safe Harbour Rules for International Transactions

Part DC	Safe Harbour Rules for Specified Domestic Transactions

Part DCA	Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head

Part DD	Application of General Anti Avoidance Rule

Part DE	Approving Panel

Part E	Deductions to be made in computing total income

Part EE	Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C

Part F	National Committee for Promotion of Social and Economic Welfare

Part G	Tonnage tax scheme for shipping companies

Part H	Determination of fair market value of the property other than immovable property

Part I	Determination of value of assets and apportionment of income in certain cases

Part J	Indirect transfer prior to 28th May, 2012 of assets situate in India

Chapter III	ASSESSMENT PROCEDURE

Chapter IIIA	AVOIDANCE OF REPETITIVE APPEALS

Chapter IV	TAX EXEMPTIONS AND RELIEFS

Chapter V	REGISTRATION OF FIRMS

Chapter VI	DEDUCTION OF TAX AT SOURCE

Chapter VIA	COLLECTION OF TAX AT SOURCE

Chapter VII	PAYMENT OF ADVANCE TAX

Chapter VIIA	TAX CREDIT

Chapter VIIB	MINIMUM ALTERNATE TAX

Chapter VII-BA	Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares

Chapter VIIC	FRINGE BENEFIT TAX

Chapter VIII	REFUNDS

Chapter IX	TAX CLEARANCE CERTIFICATES

Chapter IX-A	SETTLEMENT OF CASES

Chapter IX-AA	DISPUTE RESOLUTION COMMITTEE

Chapter IX-B	ADVANCE RULINGS

Chapter IX-C	MUTUAL AGREEMENT PROCEDURE

Chapter X	APPEALS

Chapter XA	ANNUITY DEPOSITS

Chapter XB	ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA

Chapter XC	PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC

Chapter XI	AUTHORISED REPRESENTATIVES

Chapter XII	RECOGNISED PROVIDENT FUNDS

Chapter XIII	APPROVED SUPERANNUATION FUNDS

Chapter XIV	APPROVED GRATUITY FUNDS

Chapter XV	MISCELLANEOUS

Appendix APPENDIX	APPENDIX