APPENDIX II - Form, Returns, Statements, Reports etc. - Income-tax Rules, 1962

37/2024 - Dated: 27-3-2024 - Income Tax - Income-tax (Fifth Amendment) Rules, 2024
89/2023 - Dated: 16-10-2023 - Income Tax - Amendment in rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Income-tax Amendment (Twenty-fifth Amendment), Rules, 2023
82/2023 - Dated: 27-9-2023 - Income Tax - Forms for report of audit or inventory valuation u/s 142(2A) and Guidelines for the purposes of determining expenses for audit or inventory valuation - Amendment in Income-tax Rules 1962
70/2023 - Dated: 28-8-2023 - Income Tax - Income-tax (Ninteenth Amendment) Rules, 2023.
54/2023 - Dated: 1-8-2023 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 2023.
50/2023 - Dated: 17-7-2023 - Income Tax - Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding Exemption from obtaining PAN u/s 139 for non-residets having income from specified funds, and (iii) Amends Form 10CCF with regard to reporting u/s 80LA
32/2023 - Dated: 29-5-2023 - Income Tax - Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A)
05/2023 - Dated: 14-2-2023 - Income Tax - Income-tax (Second Amendment) Rules, 2023
110/2022 - Dated: 19-9-2022 - Income Tax - Income-tax (31st Amendment) Rules, 2022.
109/2022 - Dated: 14-9-2022 - Income Tax - Income-tax (30th Amendment) Rules, 2022
98/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (26th Amendment) Rules, 2022
83/2022 - Dated: 12-7-2022 - Income Tax - Income-tax (Twenty Second Amendment) Rules, 2022 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
73/2022 - Dated: 30-6-2022 - Income Tax - Quarterly statement of TDS - virtual digital asset (VDA) - Income-tax (20th Amendment) Rules, 2022 - Amends Rule 31A and inserts Form 26QE
67/2022 - Dated: 21-6-2022 - Income Tax - Income-tax (19th Amendment) Rules, 2022 - Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement / Return of TDS (Rule 31A) - New Forms
51/2022 - Dated: 9-5-2022 - Income Tax - Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022
50/2022 - Dated: 6-5-2022 - Income Tax - Income-tax Amendment (Thirteenth Amendment) Rules, 2022
49/2022 - Dated: 5-5-2022 - Income Tax - Income-tax (Twelfth Amendment) Rules, 2022.
48/2022 - Dated: 29-4-2022 - Income Tax - Income-tax (Eleventh Amendment) Rules, 2022
28/2022 - Dated: 6-4-2022 - Income Tax - Income-tax (8th Amendment) Rules, 2022
26/2022 - Dated: 5-4-2022 - Income Tax - Income-tax (Seventh Amendment) Rules, 2022
23/2022 - Dated: 1-4-2022 - Income Tax - Income-tax (5th Amendment) Rules, 2022
21/2022 - Dated: 30-3-2022 - Income Tax - Income-tax (fourth Amendment) Rules, 2022
140/2021 - Dated: 29-12-2021 - Income Tax - Income-tax (35th Amendment) Rules, 2021 - Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
138/2021 - Dated: 27-12-2021 - Income Tax - Income-tax (34th Amendment) Rules, 2021. - Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10
99/2021 - Dated: 2-9-2021 - Income Tax - Income-tax (26th Amendment) Rules, 2021. - TDS - Furnishing of declaration and evidence of claims by specified senior citizen u/s 194P
92/2021 - Dated: 10-8-2021 - Income Tax - Income tax (23rd Amendment), Rules, 2021. - MAT - Increase in profit due to past income - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
76/2021 - Dated: 2-7-2021 - Income Tax - Income tax Amendment (18th Amendment), Rules, 2021 - Amends Rule 8AA and inserts new 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.-
71/2021 - Dated: 8-6-2021 - Income Tax - Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.
42/2021 - Dated: 4-5-2021 - Income Tax - Income-tax (14th Amendment) Rules, 2021 - Amends Rule 114AAB - Class or classes of person to whom provisions of section 139A shall not apply
40/2021 - Dated: 30-4-2021 - Income Tax - Income-tax (12th Amendment) Rules, 2021. - SETTLEMENT OF CASES - withdraw of pending application - New Rule 44DA. Exercise of option under sub-section (1) of section 245M and intimation thereof
32/2021 - Dated: 15-4-2021 - Income Tax - Income-tax (10th Amendment) Rules, 2021 - Amends Rule 2DB. Other conditions to be satisfied by the pension fund
28/2021 - Dated: 1-4-2021 - Income Tax - Income-tax (eighth Amendment) Rules, 2021 - Amends Rule 6G. Report of audit of accounts to be furnished under section 44AB - Revision of Tax Audit Report in certain cases
19/2021 - Dated: 26-3-2021 - Income Tax - Income-tax (6th Amendment) Rules, 2021 - Amends Rule 2C, Rule 5C, Rule 5F, Rule 11AA, Rule 17A and inserts New Rule 5CA and Rule 18AAAAA
82/2020 - Dated: 1-10-2020 - Income Tax - Income-tax (22nd Amendment) Rules, 2020
67/2020 - Dated: 17-8-2020 - Income Tax - Income-tax (20th Amendment) Rules, 2020.
58/2020 - Dated: 10-8-2020 - Income Tax - Income-tax (19th Amendment) Rules, 2020.
55/2020 - Dated: 28-7-2020 - Income Tax - Income-tax (18th Amendment) Rules, 2020
43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
31/2020 - Dated: 29-5-2020 - Income Tax - Income-tax (12th Amendment) Rules, 2020.
30/2020 - Dated: 28-5-2020 - Income Tax - Income-tax (11th Amendment) Rules, 2020.
29/2020 - Dated: 27-5-2020 - Income Tax - Income-tax (10th Amendment) Rules, 2020.
23/2020 - Dated: 6-5-2020 - Income Tax - Income-tax (8th Amendment) Rules, 2020.
10/2020 - Dated: 12-2-2020 - Income Tax - Income-tax (4th Amendment) Rules, 2020
01/2020 - Dated: 3-1-2020 - Income Tax - Income-tax (1st Amendment) Rules, 2020
104/2019 - Dated: 18-12-2019 - Income Tax - Income -tax (15th Amendment) Rules, 2019
95/2019 - Dated: 6-11-2019 - Income Tax - Income-tax (12th Amendment) Rules, 2019
67/2019 - Dated: 17-9-2019 - Income Tax - Income-tax (8th Amendment) Rules, 2019 - Approving Panel - Power of AO to refer the matter to Pr. CIT or CIT where he considers that it is necessary to declare an arrangement as an impermissible avoidance arrangement
60/2019 - Dated: 5-9-2019 - Income Tax - Income-tax (6th Amendment) Rules, 2019.
41/2019 - Dated: 22-5-2019 - Income Tax - Income-tax (4th Amendment) Rules, 2019
09/2019 - Dated: 6-5-2019 - Income Tax - Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules, 1962 through TRACES
36/2019 - Dated: 12-4-2019 - Income Tax - Income-tax (3rd Amendment) Rules, 2019
32/2019 - Dated: 1-4-2019 - Income Tax - Income-tax (Second Amendment) Rules, 2019
73/2018 - Dated: 23-10-2018 - Income Tax - Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018
18/2018 - Dated: 9-4-2018 - Income Tax - Income–tax (Fourth Amendment) Rules, 2018
S.O. 702(E) - Dated: 25-7-2001 - Income Tax - Income-tax (Thirteenth Amendment) Rules, 2001
S.O. 898(E) - Dated: 12-10-1998 - Income Tax - Income-tax (Seventeenth Amendment) Rules, 1998