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Income Tax

Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapter III = ASSESSMENT PROCEDURE Chapters List This

ASSESSMENT PROCEDURE - Income-tax Rules, 1962

Chapter: III
ASSESSMENT PROCEDURE
Rule 12	:	Return of income
Rule 12A	:	Preparation of return by authorised representative
Rule 12AA	:	Prescribed person for the purposes of clause (c) and clause (cd) of section 140.
Rule 12AB	:	Conditions for furnishing return of income by persons referred to in clause (b) of sub-section (1) of section 139
Rule 12AC	:	Updated return of income
Rule 12AD	:	Return of income under section 170A
Rule 12B	:	Statement under sub-section (3A) of section 115R (Omitted)
Rule 12BA	:	Statement under sub-section (3) of section 115TA. (Omitted)
Rule 12C	:	Statement under sub-section (2) of section 115U
Rule 12CA	:	Statement under sub-section (4) of section 115UA.
Rule 12CB	:	Statement under sub-section (7) of section 115UB
Rule 12CC	:	Statement under sub-section (4) of section 115TCA
Rule 12D	:	Prescribed authority under section 133C
Rule 12E	:	Prescribed authority under sub-section (2) of section 143
Rule 12F	:	Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142.
Rule 13	:	Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
Rule 13	:	Application for extension of time for filing return of income [Omitted]
Rule 13A	:	Valuation under sub-section (9D) of section 132
Rule 14	:	Form of verification under section 142
Rule 14A	:	Forms for report of audit or inventory valuation under section 142(2A)
Rule 14B	:	Guidelines for the purposes of determining expenses for audit or inventory valuation
Rule 14C	:	Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
Rule 15	:	Notice of demand for regular assessment, etc.

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