Income-tax Rules, 1962

Chapter: I
PRELIMINARY
Rule 1	:	Short title and commencement
Rule 2	:	Definitions
Chapter: II
DETERMINATION OF INCOME
Part: A
Salaries
Rule 2A	:	Limits for the purposes of section 10(13A)
Rule 2B	:	Conditions for the purpose of section 10(5)
Rule 2BA	:	Guidelines for the purposes of section 10(10C)
Rule 2BB	:	Prescribed allowances for the purposes of clause (14) of section 10
Rule 2BBA	:	Circumstances and conditions for the purposes of clause (19) of section 10
Rule 2BBB	:	Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government
Rule 2BC	:	Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
Rule 2C	:	Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to clause (23C) of Section 10
Rule 2CA	:	Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 (Omitted)
Rule 2D	:	Guidelines for approval under clause (23F) of section 10
Rule 2DA	:	Guidelines for approval under clause (23FA) of section 10
Rule 2DB	:	Other conditions to be satisfied by the pension fund
Rule 2DC	:	Guidelines for notification under clause (23FE) of section 10
Rule 2DCA	:	Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act
Rule 2DD	:	Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10
Rule 2E	:	Guidelines for approval under clause (23G) of section 10
Rule 2F	:	Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
Rule 3	:	Valuation of perquisites
Rule 3A	:	Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
Rule 3B	:	Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act.
Part: B
Income from house property
Rule 4	:	Unrealised rent
Part: C
Profits and gains of business or profession
Rule 5	:	Depreciation
Rule 5A	:	Form of report by an accountant for claiming deduction under section 32(1)(iia) (Omitted)
Rule 5AA	:	Prescribed authority for investment allowance
Rule 5AB	:	Report of audit of accounts to be furnished under section 32AB(5) (Omitted)
Rule 5AC	:	Report of audit of accounts to be furnished under section 33AB(2)
Rule 5AD	:	Report of audit of accounts to be furnished under section 33ABA(2)
Rule 5B	:	Development rebate
Rule 5C	:	Guidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5CA	:	Intimation under Fifth Proviso to sub-section (1) of section 35
Rule 5D	:	Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.
Rule 5E	:	Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5F	:	Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.
Rule 5G	:	Option form for taxation of income from patent under section 115BBF
Rule 6	:	Prescribed authority for expenditure on scientific research
Rule 6A	:	Expenditure for obtaining right to use spectrum for telecommunication services
Rule 6AA	:	Prescribed activities for export markets development allowance [Omitted]
Rule 6AAA	:	Prescribed authority for the purposes of sections 35CC and 35CCA
Rule 6AAB	:	Statement of expenditure for claiming deduction under section 35CC [Omitted]
Rule 6AAC	:	Prescribed authority for the purposes of section 35CCB
Rule 6AAD	:	Guidelines for approval of agricultural extension project under section 35CCC.
Rule 6AAE	:	Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
Rule 6AAF	:	Guidelines for approval of skill development project under section 35 CCD
Rule 6AAG	:	Conditions subject to which a skill development project is to be notified under section 35CCD.
Rule 6AAH	:	Meaning of expressions used in rule 6AAF and rule 6AAG
Rule 6AB	:	Form of audit report for claiming deductions under sections 35D and 35E
Rule 6ABA	:	Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
Rule 6ABAA	:	Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule 6ABB	:	Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 (Omitted)
Rule 6ABBA	:	Other electronic modes
Rule 6ABBB	:	Form of statement to be furnished regarding preliminary expenses incurred under section 35D
Rule 6AC	:	Limits and conditions for allowance of expenditure in certain cases [Omitted]
Rule 6B	:	Expenditure on advertisement [Omitted]
Rule 6C	:	Expenditure on residential accommodation including guest houses [Omitted]
Rule 6D	:	Expenditure in connection with travelling, etc. [Omitted]
Rule 6DD	:	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
Rule 6DDA	:	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDB	:	Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDC	:	Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6DDD	:	Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6E	:	Limits of reserve for unexpired risks
Rule 6EA	:	Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
Rule 6EB	:	Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
Part: CC
Books of account
Rule 6F	:	Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
Part: CCC
Reports of audit of accounts of persons carrying on business or profession
Rule 6G	:	Report of audit of accounts to be furnished under section 44AB
Part: CCCA
Report of audit in case of income by way of royalties, etc., in case of non-residents
Rule 6GA	:	Form of report of audit to be furnished under sub-section (2) of section 44DA
Part: CCCC
Report in the case of slump sale
Rule 6H	:	Form of report of an accountant under sub-section (3) of section 50B
Part: D
Special cases
Rule 7	:	Income which is partially agricultural and partially from business
Rule 7A	:	Income from the manufacture of rubber
Rule 7B	:	Income from the manufacture of coffee
Rule 8	:	Income from the manufacture of tea
Rule 8A	:	Conditions for the grant of development allowance
Rule 8AA	:	Method of determination of period of holding of capital assets in certain cases
Rule 8AB	:	Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48
Rule 8AC	:	Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
Rule 8AD	:	Computation of capital gains for the purposes of sub-section (1B) of section 45
Rule 8B	:	Guidelines for notification of zero coupon bond
Rule 8C	:	Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
Rule 8D	:	Method for determining amount of expenditure in relation to income not includible in total income
Rule 9	:	Royalties or copyright fees, etc., for literary or artistic work
Rule 9A	:	Deduction in respect of expenditure on production of feature films
Rule 9B	:	Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule 9C	:	Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
Rule 9D	:	Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit
Rule 10	:	Determination of income in the case of non-residents
Rule 10A	:	Meaning of expressions used in computation of arms length price
Rule 10AB	:	Other method of determination of arm's length price
Rule 10B	:	Determination of arms length price under section 92C
Rule 10C	:	Most appropriate method
Rule 10CA	:	Computation of arm's length price in certain cases
Rule 10CB	:	Computation of interest income pursuant to secondary adjustments
Rule 10D	:	Information and documents to be kept and maintained under section 92D
Rule 10DA	:	Maintenance and furnishing of information and document by certain person under section 92D
Rule 10DB	:	Furnishing of Report in respect of an International Group
Rule 10E	:	Report from an accountant to be furnished under section 92E
Rule 10F	:	Meaning of expressions used in matters in respect of advance pricing agreement.
Rule 10G	:	Persons eligible to apply.
Rule 10H	:	Pre-filing Consultation.
Rule 10I	:	Application for advance pricing agreement.
Rule 10J	:	Withdrawal of application for agreement.
Rule 10K	:	Preliminary processing of application.
Rule 10L	:	Procedure.
Rule 10M	:	Terms of the agreement.
Rule 10MA	:	Roll Back of the Agreement.
Rule 10N	:	Amendments to Application.
Rule 10O	:	Furnishing of Annual Compliance Report
Rule 10P	:	Compliance Audit of the agreement.
Rule 10Q	:	Revision of an agreement
Rule 10R	:	Cancellation of an agreement.
Rule 10RA	:	Procedure for giving effect to rollback provision of an Agreement.
Rule 10RB	:	Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
Rule 10S	:	Renewing an agreement.
Rule 10T	:	Miscellaneous.
Rule 10TA	:	Definitions
Rule 10TB	:	Eligible assessee
Rule 10TC	:	Eligible international transaction
Rule 10TD	:	Safe Harbour
Rule 10TE.	:	Procedure
Rule 10TF	:	Safe harbour rules not to apply in certain cases
Rule 10TG	:	Mutual Agreement Procedure not to apply
Rule 10TH	:	Safe Harbour Rules for Specified Domestic Transactions
Rule 10THA	:	Eligible assessee
Rule 10THB	:	Eligible specified domestic transaction
Rule 10THC	:	Safe Harbour
Rule 10THD	:	Procedure
Rule 10TI	:	Definitions
Rule 10TIA	:	Safe Harbour
Rule 10TIB	:	Procedure
Rule 10TIC	:	Mutual Agreement Procedure not to apply
Rule 10U	:	Application of General Anti Avoidance Rule
Rule 10UA	:	Determination of consequences of impermissible avoidance arrangement.
Rule 10UB	:	Notice, Forms for reference under section 144BA
Rule 10UC	:	Time limits
Rule 10UD	:	Reference to the Approving Panel
Rule 10UE	:	Procedure before the Approving Panel
Rule 10UF	:	Remuneration
Rule 10V	:	Guidelines for application of section 9A
Rule 10VA	:	Approval of the fund
Rule 10VB	:	Statement to be furnished by the fund
Rule 11	:	Determination of income from transactions with non-residents [Omitted]
Part: E
Deductions to be made in computing total income
Rule 11A	:	Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U
Rule 11AA	:	Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G
Rule 11B	:	Conditions for allowance for deduction under section 80GG
Rule 11C	:	Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
Rule 11D	:	Permanent physical disabilities for the purposes of deduction under section 80U [Omitted]
Rule 11DD	:	Specified diseases and ailments for the purpose of deduction under section 80DDB
Rule 11E	:	Application for approval of agreement under section 80-O [Omitted]
Rule 11EA	:	Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB
Part: EE
Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C
Rule 11EE	:	Form of statement to be furnished under section 115K [Omitted]
Part: F
National Committee for Promotion of Social and Economic Welfare
Rule 11F	:	General
Rule 11G	:	Composition of the National Committee
Rule 11H	:	Headquarters and Secretariat
Rule 11I	:	Functions
Rule 11J	:	Guidelines for approval of associations and institutions
Rule 11K	:	Guidelines for recommending projects or schemes
Rule 11L	:	Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
Rule 11M	:	Procedure before the National Committee
Rule 11MA	:	Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
Rule 11MAA	:	Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
Rule 11N	:	Other provisions
Rule 11O	:	Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
Rule 11OA	:	Guidelines for notification of affordable housing project as specified business under section 35AD.
Rule 11OB	:	Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.
Part: G
Tonnage tax scheme for shipping companies
Rule 11P	:	Application for exercising or renewing the option for tonnage tax scheme
Rule 11Q	:	Computation of deemed tonnage
Rule 11R	:	Incidental activities for purposes of relevant shipping income
Rule 11S	:	Computation of average of net tonnage for charter-in of tonnage
Rule 11T	:	Form of report of an accountant under clause (ii) of section 115VW
Part: H
Determination of fair market value of the property other than immovable property
Rule 11U	:	Meaning of expressions used in determination of fair market value
Rule 11UA	:	Determination of Fair Market Value
Rule 11UAA	:	Determination of Fair Market Value for share other than quoted share.
Rule 11UAB	:	Determination of fair market value for inventory
Rule 11UAC	:	Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) section 56
Rule 11UACA	:	Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56
Rule 11UAD	:	Prescribed class of persons for the purpose of section 50CA
Rule 11UAE	:	Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act
Part: I
Determination of value of assets and apportionment of income in certain cases
Rule 11UB	:	Fair market value of assets in certain cases
Rule 11UC	:	Determination of Income attributable to assets in India
Rule 11UD	:	Thresholds for the purposes of significant economic presence
Part: J
Indirect transfer prior to 28th May, 2012 of assets situate in India
Rule 11UE	:	Specified conditions under Explanation to fifth and sixth proviso to Explanation 5 to clause (i) of sub-section (1) of section 9.
Rule 11UF	:	Manner of furnishing undertaking under rule 11UE.
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	:	Application for extension of time for filing return of income [Omitted]
Rule 13	:	Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
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.
Chapter: IIIA
AVOIDANCE OF REPETITIVE APPEALS
Rule 15A	:	Declaration under section 158A
Rule 16	:	Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
Chapter: IV
TAX EXEMPTIONS AND RELIEFS
Rule 16A	:	Prescribed authority for approving any institution or body established for scientific research
Rule 16B	:	Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
Rule 16C	:	Requirements for approval of a fund under section 10(23AAA)
Rule 16CC	:	Form of report of audit prescribed under tenth proviso to section 10(23C)
Rule 16D	:	Form of report for claiming deduction under section 10AA
Rule 16DD	:	Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
Rule 16E	:	Form of report for claiming deduction under section 10B (Omitted)
Rule 16F	:	Form of report for claiming deduction under section 10BA (Omitted)
Rule 17	:	Exercise of option etc under section 11
Rule 17A	:	Application for registration of charitable or religious trusts etc.
Rule 17AA	:	Books of account and other documents to be kept and maintained
Rule 17B	:	Audit report in the case of charitable or religious trusts, etc.
Rule 17C	:	Forms or modes of investment or deposits by a charitable or religious trust or institution
Rule 17CA	:	Functions of electoral trusts.
Rule 17CB	:	Method of valuation for the purposes of sub-section (2) of section 115TD
Rule 17D	:	Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
Rule 18	:	Accommodation and amenities to be provided by hotels [Omitted]
Rule 18A	:	Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking [Omitted]
Rule 18AA	:	Prescribed authority for approval of a hotel under section 80CC [Omitted]
Rule 18AAA	:	Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
Rule 18AAAA	:	Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
Rule 18AAAAA	:	Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
Rule 18AAB	:	Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
Rule 18AB	:	Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35
Rule 18B	:	Form of audit report for claiming deduction under section 80HH (Omitted)
Rule 18BB	:	Form of audit report for claiming deduction under section 80HHA (Omitted)
Rule 18BBA	:	Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD (Omitted)
Rule 18BBB	:	Form of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC
Rule 18BBC	:	Prescribed authority for approval of hotels located in certain areas
Rule 18BBD	:	Prescribed authority for approval of companies carrying on scientific and industrial research and development
Rule 18BBE	:	Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
Rule 18C	:	Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)
Rule 18D	:	Prescribed authority for approval of companies carrying on scientific research and development
Rule 18DA	:	Prescribed conditions for deduction under sub-section (8A) of section 80-IB
Rule 18DB	:	Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB
Rule 18DC	:	Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
Rule 18DD	:	Form of report for claiming deduction under sub-section (11B) of section 80-IB (Omitted)
Rule 18DDA	:	Form of report for claiming deduction under sub-section (11C) of section 80-IB (Omitted)
Rule 18DE	:	Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
Rule 19	:	Computation of capital employed in an industrial undertaking or a hotel [Omitted]
Rule 19A	:	Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J [Omitted]
Rule 19AB	:	Form of report for claiming deduction under section 80JJAA
Rule 19AC	:	Form of certificate to be furnished under sub-section (3) of section 80QQB
Rule 19AD	:	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
Rule 19AE	:	Form of report of accountant to be furnished under sub-section (3) of section 80LA
Rule 20	:	Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88
Rule 20A	:	Guidelines for approval under clause (xx) of sub-section (2) of section 80C or under clause (xvii) of sub-section (2) of section 88
Rule 20AB	:	Evidence of payment of security transaction tax for claiming deduction under section 88E (Omitted)
Rule 21	:	Limits for life insurance premia in the case of authors, etc. [Omitted]
Rule 21A	:	Relief when salary is paid in arrears or in advance, etc.
Rule 21AA	:	Furnishing of particulars for claiming relief under section 89
Rule 21AAA	:	Taxation of income from retirement benefit account maintained in a notified country
Rule 21AB	:	Certificate for claiming relief under an agreement referred to in section 90 and 90A.
Rule 21AC	:	Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
Rule 21AD	:	Exercise of option under sub-section (4) of section 115BA
Rule 21AE	:	Exercise of option under sub-section (5) of section 115BAA
Rule 21AF	:	Exercise of option under sub-section (7) of section 115BAB
Rule 21AG	:	Exercise of option under sub-section (5) of section 115BAC
Rule 21AGA	:	Exercise of option under sub-section (6) of section 115BAC
Rule 21AH	:	Exercise of option under sub-section (5) of section 115BAD
Rule 21AHA	:	Exercise of option under sub-section (5) of section 115BAE
Rule 21AI	:	Computation of exempt income of specified fund for the purposes of clause (4D) of section 10
Rule 21AIA	:	Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act
Rule 21AJ	:	Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD
Rule 21AJA	:	Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act
Rule 21AJAA	:	Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act
Rule 21AK	:	Conditions for the purpose of clause (4E) of section 10
Rule 21AL	:	Other Conditions required to be fulfilled by the original fund
Rule 21B	:	Relief when interest on securities is received in arrears [Omitted]
Chapter: V
REGISTRATION OF FIRMS
Rule 22	:	Application for registration of a firm
Rule 23	:	Intimation regarding subsequent changes in constitution, etc.
Rule 24	:	Declaration for continuation of registration
Rule 24A	:	Communication regarding partner who is a benamidar
Rule 25	:	Certificate of registration
Chapter: VI
DEDUCTION OF TAX AT SOURCE
Rule 26	:	Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
Rule 26A	:	Furnishing of particulars of income under the head Salaries
Rule 26B	:	Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source
Rule 26C	:	Furnishing of evidence of claims by employee for deduction of tax under section 192
Rule 26D	:	Furnishing of declaration and evidence of claims by specified senior citizen under section 194P
Rule 27	:	Prescribed arrangements for declaration and payment of dividends within India
Rule 28	:	Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
Rule 28A	:	Statement by shareholder claiming receipt of dividend without deduction of tax [Omitted]
Rule 28AA	:	Certificate for deduction at lower rates or no deduction of tax from income other than dividends
Rule 28AB	:	Certificate of no deduction of tax in case of certain entities
Rule 29	:	Certificate of no deduction of tax or deduction at lower rates from dividends
Rule 29A	:	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 section 80QQB and sub-section (3) of section 80RRB.
Rule 29AA	:	Form of certificate to be filed with the return of income for claiming deduction under section 80-O (Omitted)
Rule 29B	:	Application for certificate authorising receipt of interest and other sums without deduction of tax
Rule 29BA	:	Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients.
Rule 29C	:	Declaration by person claiming receipt of certain incomes without deduction of tax
Rule 29D	:	Form of declaration under second proviso/third proviso to section 194C(3)(i) (Omitted)
Rule 30	:	Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
Rule 30A	:	Credit for tax deducted at source to a person other than the shareholder in certain circumstances [Omitted]
Rule 31	:	Certificate of tax deducted at source to be furnished under section 203.
Rule 31A	:	Quarterly statement of deduction of tax or collection of tax
Rule 31AA	:	Statement of collection of tax under proviso to sub-section (3) of section 206C.
Rule 31AB	:	Omitted
Rule 31AC	:	Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
Rule 31ACA	:	Quarterly return under section 206A
Rule 31ACB	:	Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
Rule 32	:	Monthly statement or certificate of deduction of tax from Salaries [Omitted]
Rule 33	:	Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
Rule 34	:	Return in lieu of monthly return under rule 32 [Omitted]
Rule 35	:	Annual return of salaries paid and tax deducted therefrom [Omitted]
Rule 36	:	Prescribed persons for section 206
Rule 36A	:	Prescribed authority for purposes of section 206
Rule 37	:	Prescribed returns regarding tax deducted at source under section 206 (Omitted)
Rule 37A	:	Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.]
Rule 37AA	:	Return of interest paid to residents without deduction of tax [Omitted]
Rule 37B	:	Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
Rule 37BA	:	Credit for tax deducted at source for the purposes of section 199
Rule 37BB	:	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
Rule 37BC	:	Relaxation from deduction of tax at higher rate under section 206AA
Chapter: VIA
COLLECTION OF TAX AT SOURCE
Rule 37C	:	Declaration by a buyer for no collection of tax at source under section 206C(1A)
Rule 37CA	:	Time and mode of payment to Government account of tax collected at source under section 206C.
Rule 37CB	:	Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply.
Rule 37D	:	Certificate of tax collected at source under section 206C(5).
Rule 37E	:	Prescribed returns regarding tax collected at source under section 206C(5A) (Omitted)
Rule 37EA	:	Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
Rule 37F	:	Prescribed authority for purposes of section 206C(5A) (Omitted)
Rule 37G	:	Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
Rule 37H	:	Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
Rule 37I	:	Credit for tax collected a source for the purposes of sub-section (4) of section 206C
Rule 37J	:	Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C
Chapter: VII
PAYMENT OF ADVANCE TAX
Rule 38	:	Notice of demand
Rule 38A	:	Statement of advance tax [Omitted]
Rule 39	:	Estimate of advance tax
Rule 40	:	Waiver of interest
Chapter: VIIA
TAX CREDIT
Rule 40A	:	Claim for credit [Omitted]
Chapter: VIIB
MINIMUM ALTERNATE TAX
Rule 40B	:	Special provision for payment of tax by certain companies
Rule 40BA	:	Special provisions for payment of tax by certain persons other than a company.
Chapter: VII-BA
Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares
Rule 40BB	:	Amount received by the company in respect of issue of share
Chapter: VIIC
FRINGE BENEFIT TAX
Rule 40C	:	Valuation of specified security or sweat equity share being a share in the company
Rule 40D	:	Valuation of specified security not being an equity share in the company
Rule 40E	:	Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
Rule 40F	:	Non Application of provisions of Chapter VIIC
Chapter: VIII
REFUNDS
Rule 40G	:	Refund claim under section 239A
Rule 41	:	Refund claim
Chapter: IX
TAX CLEARANCE CERTIFICATES
Rule 42	:	Prescribed authority for tax clearance certificates
Rule 43	:	Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
Rule 44	:	Production of certificate
Rule 44A	:	Application for tax clearance certificate for registration of documents in certain cases (Omitted)
Rule 44B	:	Grant of tax clearance certificate or refusal
Chapter: IX-A
SETTLEMENT OF CASES
Rule 44C	:	Form of application for settlement of case and intimation to the Assessing Officer
Rule 44CA	:	Disclosure of information in the application for settlement of cases
Rule 44D	:	Fee for furnishing copy of report
Rule 44DA	:	Exercise of option under sub-section (1) of section 245M and intimation thereof
Chapter: IX-AA
DISPUTE RESOLUTION COMMITTEE
Rule 44DAA	:	Constitution of Dispute Resolution Committee
Rule 44DAB	:	Application for resolution of dispute before the Dispute Resolution Committee
Rule 44DAC	:	Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act
Rule 44DAD	:	Definitions
Chapter: IX-B
ADVANCE RULINGS
Rule 44E	:	Form of application for obtaining an advance ruling
Rule 44F	:	Certification of copies of the advance rulings pronounced by the Authority
Rule 44FA	:	Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W
Chapter: IX-C
MUTUAL AGREEMENT PROCEDURE
Rule 44G	:	Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
Rule 44GA	:	Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
Rule 44H	:	Omitted
Chapter: X
APPEALS
Rule 45	:	Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals)
Rule 46	:	Mode of service
Rule 46A	:	Production of additional evidence before the Joint Commissioner (Appeals)and Commissioner (Appeals)
Rule 47	:	Form of appeal and memorandum of cross-objections to Appellate Tribunal
Rule 48	:	Form of application for reference to High Court (Omitted)
Chapter: XA
ANNUITY DEPOSITS
Rule 48A	:	Notice of demand [Omitted]
Rule 48B	:	Estimate of advance deposit [Omitted]
Rule 48C	:	Estimate of annuity deposit for the assessment year 1964-65 [Omitted]
Chapter: XB
ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA
Rule 48D	:	Jurisdiction of competent authorities
Rule 48DD	:	Statement to be registered with the competent authority under section 269AB
Rule 48E	:	Manner of publication of notice for acquisition
Rule 48F	:	Form of appeal to the Appellate Tribunal
Rule 48G	:	Statement to be furnished in respect of transfers of immovable property
Rule 48H	:	Form of fortnightly return to be forwarded by registering officer to the competent authority
Chapter: XC
PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC
Rule 48I	:	Rate of interest for determination of discounted value of consideration
Rule 48J	:	Jurisdiction of appropriate authority
Rule 48K	:	Value of immovable property
Rule 48L	:	Statement to be furnished under section 269UC(3)
Chapter: XI
AUTHORISED REPRESENTATIVES
Rule 49	:	Definitions
Rule 50	:	Accountancy examinations recognised
Rule 51	:	Educational qualifications prescribed
Rule 51A	:	Nature of business relationship
Rule 51B	:	Appearance by Authorised Representative in certain cases.
Rule 52	:	Prescribed authority for section 288(5)(b)
Rule 53	:	Register of income-tax practitioners
Rule 54	:	Application for registration
Rule 55	:	Certificate of registration
Rule 56	:	Cancellation of certificate
Rule 57	:	Cancellation of certificate obtained by misrepresentation
Rule 58	:	Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
Rule 59	:	Prescribed authority to order an inquiry
Rule 60	:	Charge-sheet
Rule 61	:	Inquiry Officer
Rule 62	:	Proceedings before Inquiry Officer
Rule 63	:	Order of the prescribed authority
Rule 64	:	Procedure if no Inquiry Officer appointed
Rule 65	:	Change of Inquiry Officer
Rule 66	:	Powers of prescribed authority and Inquiry Officer
Chapter: XII
RECOGNISED PROVIDENT FUNDS
Rule 67	:	Investment of fund moneys
Rule 67A	:	Nomination
Rule 68	:	Circumstances in which withdrawals may be permitted
Rule 69	:	Conditions for withdrawal for various purposes
Rule 70	:	Second withdrawal
Rule 71	:	Repayment of amounts withdrawn
Rule 71A	:	Certain rules not to apply
Rule 72	:	Amount withdrawn but not repaid may be deemed as income
Rule 73	:	Withdrawal within twelve months before retirement
Rule 74	:	Accounts
Rule 75	:	Limits for contributions
Rule 76	:	Penalty for assigning or creating a charge on beneficial interest
Rule 77	:	Application for recognition
Rule 78	:	Order of recognition
Rule 79	:	Withdrawal of recognition
Rule 80	:	Exemption from tax when recognition withdrawn
Rule 81	:	Appeal
Chapter: XIII
APPROVED SUPERANNUATION FUNDS
Rule 82	:	Definitions
Rule 83	:	Establishment of fund and trust
Rule 84	:	Conditions regarding trustees
Rule 85	:	Investment of fund moneys
Rule 86	:	Admission of directors to a fund
Rule 87	:	Ordinary annual contributions
Rule 88	:	Initial contributions
Rule 89	:	Scheme of insurance or annuity
Rule 90	:	Commutation of annuity
Rule 91	:	Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
Rule 92	:	Penalty if employee assigns or charges interest in fund
Rule 93	:	Arrangements on winding up, etc., of business
Rule 94	:	Arrangements for winding up, etc., of fund
Rule 95	:	Application for approval
Rule 96	:	Amendment of rules, etc., of fund
Rule 97	:	Appeal
Chapter: XIV
APPROVED GRATUITY FUNDS
Rule 98	:	Definitions
Rule 99	:	Establishment of fund and trust
Rule 100	:	Conditions regarding trustees
Rule 101	:	Investment of fund moneys
Rule 101A	:	Nomination
Rule 102	:	Admission of directors to a fund
Rule 103	:	Ordinary annual contributions
Rule 104	:	Initial contributions
Rule 105	:	Penalty if employee assigns or charges interest in fund
Rule 106	:	Employer not to have interest in fund moneys
Rule 107	:	Arrangements for winding up, etc., of business
Rule 108	:	Arrangements for winding up of the fund
Rule 109	:	Application for approval
Rule 110	:	Amendment of rules, etc., of fund
Rule 111	:	Appeal
Chapter: XV
MISCELLANEOUS
Rule 111A	:	Application for reduction of the amount of minimum distribution by a company [Omitted]
Rule 111AA	:	Conditions for reference to Valuation Officers
Rule 111AB	:	Form of report of valuation by registered valuer
Rule 111B	:	Publication and circulation of Board's order
Rule 112	:	Search and seizure.
Rule 112A	:	Inquiry under section 132
Rule 112B	:	Release of articles under section 132(5)
Rule 112C	:	Release of remaining assets
Rule 112D	:	Requisition of books of account, etc.
Rule 112E	:	Form of information under section 133B(1)
Rule 112F	:	Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the A.Y
Rule 113	:	Disclosure of information respecting assessees
Rule 114	:	Application for allotment of a permanent account number.
Rule 114A	:	Application for allotment of a tax deduction and collection account number
Rule 114AA	:	Application for allotment of a tax collection account number
Rule 114AAA	:	Manner of making permanent account number inoperative
Rule 114AAB	:	Class or classes of person to whom provisions of section 139A shall not apply
Rule 114B	:	Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A.
Rule 114BA	:	Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
Rule 114BB	:	Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A
Rule 114C	:	Verification of Permanent Account Number in transactions specified in rule 114B.
Rule 114D	:	Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.
Rule 114DA	:	Furnishing of Annual Statement by a non-resident having Liaison Office in India
Rule 114DB	:	Information or documents to be furnished under section 285A
Rule 114E	:	Furnishing of statement of financial transaction.
Rule 114F	:	Definitions
Rule 114G	:	Information to be maintained and reported
Rule 114H	:	Due diligence requirement
Rule 114I	:	Annual Information Statement
Rule 115	:	Rate of exchange for conversion into rupees of income expressed in foreign currency
Rule 115A	:	Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961.
Rule 116	:	Return of interest paid [Omitted]
Rule 117	:	Return of dividends paid [Omitted]
Rule 117A	:	Reduction or waiver of interest payable under section 139
Rule 117B	:	Form of statement under section 222 or section 223
Rule 117C	:	Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
Rule 118	:	Levy of interest under section 220(2) where a recovery certificate is not issued [Omitted]
Rule 119	:	Levy of interest under section 220(2) in a case where a recovery certificate is issued [Omitted]
Rule 119A	:	Procedure to be followed in calculating interest
Rule 119AA	:	Modes of payment for the purpose of section 269SU
Rule 120	:	Form for furnishing particulars by contractor [Omitted]
Rule 121	:	Procedure for imposition of fine [Omitted]
Rule 121A	:	Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
Rule 122	:	Notice in respect of properties held benami [Omitted]
Rule 123	:	Application for obtaining certified copies of certain notices (Omitted)
Rule 124	:	Fees for obtaining certified copy of notice (Omitted)
Rule 125	:	Electronic-payment of tax
Rule 126	:	Computation of period of stay in India in certain cases
Rule 127	:	Service of notice, summons, requisition, order and other communication.
Rule 127A	:	Authentication of notices and other documents
Rule 128	:	Foreign Tax Credit
Rule 129	:	Form of application under section 270AA
Rule 130	:	Omission of certain rules and Forms and savings
Rule 131	:	Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.
Rule 132	:	Application for recomputation of income under sub-section (18) of section 155.
Rule 133	:	Net winnings from online games during the previous year
Rule 134	:	Application under sub-section (20) of section 155 regarding credit of tax deduction at source
APPENDIX
APPENDIX I	:	TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
APPENDIX IA	:	Table of rates at which depreciation is admissible
APPENDIX II	:	Form, Returns, Statements, Reports etc.
APPENDIX III	:	ALL INDIA GRADATION LIST
Appendix IV	:	FORM No. 1 [See rule 11UE (1)] Undertaking under sub-rule (1) of rule 11UE of the Income-tax Rules, 1962