Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XXIII MISCELLANEOUS This
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Section 295 - Power to make rules - Income-tax Act, 1961
Extract
Power to make rules. 295. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India, make rules for the whole or any part of India for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters :- ( a ) the ascertainment and determination of any class of income; ( b ) the manner in which and the procedure by which the income shall be arrived at in the case of- ( i ) income derived in part from agriculture and in part from business; ( ii ) persons residing outside India; 20 [ (iia) operations carried out in India by a non-resident; ] 21 [ (iib) transactions or activities of a non-resident; ] 1 [( iii ) an individual who is liable to be assessed under the provisions of sub-section (2) of section 64;] ( c ) the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable; ( d ) the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture; 2 [( dd ) the extent to which, and the conditions subject to which, any expenditure referred to in sub-section (3) of section 37 may be allowed;] 3 [( dda ) the matters specified in sub-sections (2) and (3) of section 44AA;] (e) 4 [***] 5 [ 16 [(e)] the conditions or limitations subject to which any payment of rent made by an assessee shall be deducted under section 80GG; 17 [(ee) the matters specified in Chapter X-A;] (eea) the cases, the nature and value of assets, the limits and heads of expenditure and the outgoings, which are required to be prescribed under sub-section (6) of section 139; (eeb) the time within which any person may apply for the allotment of a permanent account number, the form and the manner in which such application may be made and the particulars which such application shall contain and the transactions with respect to which permanent account numbers shall be quoted on documents relating to such transactions under section 139A; 6 [ (eeba) the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return but shall be produced before the Assessing Officer on demand under section 139C; (eebb) the class or classes of persons who shall be required to furnish the return of income in electronic form; the form and the manner of furnishing the said return in electronic form; documents, statements, receipts, certificates or reports which shall not be furnished with the return in electronic form and the computer resource or electronic record to which such return may be transmitted under section 139D;] (eec) the form of the report of audit 22 [ or inventory valuation ] and the particulars which such report shall contain under sub-section (2A) of section 142;] 18 [(eed) remuneration of Chairperson and members of the Approving Panel under sub-section (18) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under sub-section (21) of section 144BA;] (f) the manner in which and the period to which any such income as is referred to in section 180 may be allocated; 15 [ (fa) the form and manner in which the information relating to payment of any sum may be furnished under sub-section (6) of section 195; ] (g) the authority to be prescribed for any of the purposes of this Act; (h) the procedure for giving effect to the terms of any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Act; 19 [(ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91, against the income-tax payable under this Act;] (i) the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied in respect of any application or claim; (j) the manner in which any document required to be filed under this Act may be verified; (k) the procedure to be followed on applications for refunds; 7 [(kk) the procedure to be followed in calculating interest payable by assessees or interest payable by Government to assessees under any provision of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;] (l) the regulation of any matter for which provision is made in section 230; (m) the form and manner in which any appeal or cross-objection may be filed under this Act, the fee payable in respect thereof and the manner in which intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 may be served; 8 [(mm) the circumstances in which, the conditions subject to which and the manner in which, 23 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 11 [Assessing] Officer;] 12 [(mma) the form in which the statement under section 285B shall be delivered to the 13 [Assessing] Officer;] (n) the maintenance of a register of persons other than legal practitioners or accountants as defined in sub-section (2) of section 288 practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in sub-section (5) of that section; ( o ) the issue of certificate verifying the payment of tax by assessees; ( p ) any other matter which by this Act is to be, or may be, prescribed. (3) In cases coming under clause ( b ) of sub-section (2), where the income liable to tax cannot be definitely ascertained, or can be ascertained only with an amount of trouble and expense to the assessee which in the opinion of the Board is unreasonable, the rules made under this section may- ( a ) prescribe methods by which an estimate of such income may be made; and ( b ) in cases coming under sub-clause ( i ) of clause ( b ) of sub-section (2) specify the proportion of the income which shall be deemed to be income liable to tax, and an assessment based on such estimate or proportion shall be deemed to be duly made in accordance with the provisions of this Act. 14 [(4) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.] -------------------------- Notes :- 1. Inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 2. Inserted by the Finance Act, 1964, w.e.f. 1-4-1964. 3. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 4. Omitted by the Finance Act, 2005, w.e.f. 1-4-2006. Prior to its omission, clause (e), as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968, read as under : (e) the percentage or the amount to be prescribed under clause (i) of sub-section (4) of section 80C; 5. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 6. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-2006. 7. Inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 8. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 9. Words Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier, Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 10. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 13. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 14. Inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 18-8-1974. 15. Inserted by the Finance Act, 2008, w.e.f. 1-4-2008. 16. Renumbered vide Finance Act 2013 w.e.f. 1st day of April, 2016 , earlier it was ( ee ) 17. Inserted vide Finance Act 2013 w.e.f. 1st day of April, 2016 18 . Inserted vide Finance Act 2013 w.e.f. 1st day of April, 2016 19. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 20. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 21. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2022 22. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 23. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, the 9 [* * *] 10 [Commissioner (Appeals)
- 114/2024 - Dated: 16-10-2024 - Income Tax - Income-tax (Ninth Amendment) Rules, 2024.
- 112/2024 - Dated: 15-10-2024 - Income Tax - Income-tax (Eighth Amendment) Rules, 2024.
- 111/2024 - Dated: 15-10-2024 - Income Tax - Income-tax Amendment (Seventh Amendment) Rules, 2024.
- 48/2024 - Dated: 4-6-2024 - Income Tax - Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F)
- 37/2024 - Dated: 27-3-2024 - Income Tax - Income-tax (Fifth Amendment) Rules, 2024
- 27/2024 - Dated: 5-3-2024 - Income Tax - Form 3CD - CBDT makes various amendments in Form 3CD for reporting some additional transactions and reference to various sections updated - Income-tax (Fourth Amendment) Rules, 2024
- 24/2024 - Dated: 1-3-2024 - Income Tax - Income-tax (Third Amendment) Rules, 2024 - New ITR form - Form ITR-7
- 19/2024 - Dated: 31-1-2024 - Income Tax - Income-tax (Second Amendment) Rules, 2024 - Modes of filing of ITR and Substitution of ITR-2, ITR-3 and ITR-5 forms
- 16/2024 - Dated: 24-1-2024 - Income Tax - The Income-tax (First Amendment) Rules, 2024 - New ITR form - Form ITR-6
- 105/2023 - Dated: 22-12-2023 - Income Tax - Income-tax (Thirtieth Amendment) Rules, 2023 - New ITR forms - Form ITR-1 SAHAJ and Form ITR-4 SUGAM
- 104/2023 - Dated: 19-12-2023 - Income Tax - Amendments in Rule 10TA and 10TD of Safe Harbour Rules for International Transactions - Income-tax (Twenty-Ninth Amendment) Rules, 2023
- 103/2023 - Dated: 18-12-2023 - Income Tax - Income-tax Amendment (Twenty-Eighth Amendment) Rules, 2023 - Insert clause x in Rule 17C of IT Rule 1962
- 94/2023 - Dated: 31-10-2023 - Income Tax - Amendment in Form ITR-7[Appendix II] - Income-tax (Twenty-Seventh Amendment) Rules, 2023
- 91/2023 - Dated: 19-10-2023 - Income Tax - New Rule 16D - Form of report for claiming deduction u/s 10AA added in Income-tax (Twenty Sixth Amendment) Rules, 2023.
- 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
- 88/2023 - Dated: 10-10-2023 - Income Tax - Changes in Rule 114B - Transactions in relation to which PAN is to be quoted in all documents for the purpose of section 139A(5)(C).
- 83/2023 - Dated: 29-9-2023 - Income Tax - Rule 21AHA inserted under exercise of option under sub-section (5) of section 115BAE - Income-tax (Twenty-Third 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
- 81/2023 - Dated: 25-9-2023 - Income Tax - Income-tax (Twenty first Amendment), Rules, 2023
- 73/2023 - Dated: 30-8-2023 - Income Tax - Rule 134 under Income tax rules - Application under sub-section (20) of section 155 regarding credit of tax deduction at source inserted - Income-tax (Twentieth Amendment) Rules, 2023
- 70/2023 - Dated: 28-8-2023 - Income Tax - Income-tax (Ninteenth Amendment) Rules, 2023.
- 65/2023 - Dated: 18-8-2023 - Income Tax - Computation of Perquisite - Value of residential accommodation provided by the employer to employee
- 64/2023 - Dated: 17-8-2023 - Income Tax - Income-tax (Seventeenth Amendment) Rules, 2023
- 61/2023 - Dated: 16-8-2023 - Income Tax - Income Tax Amendment (Sixteenth Amendment), Rules, 2023.
- 58/2023 - Dated: 9-8-2023 - Income Tax - Income-tax (Fifteenth Amendment) Rules, 2023.
- 54/2023 - Dated: 1-8-2023 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 2023.
- 51/2023 - Dated: 18-7-2023 - Income Tax - Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management entity, in lieu of shares or units or interest held by the investment manager entity in the original fund, pursuant to the relocation, subject to conditions - Income-tax (Thirteenth Amendment) Rules, 2023 - Amends Rule 11UAC
- 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
- 45/2023 - Dated: 23-6-2023 - Income Tax - Income-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application for approval u/s 10(23C), 12A and 80G and related form, amended / modified.
- 43/2023 - Dated: 21-6-2023 - Income Tax - New Tax Regime u/s 115BAC in respect of Individuals, HUF and others as Amended By Finance Act, 2023 - Various changes made in corresponding rules for income taxable as Salary and for Depreciation in case of Business or Profession income - Introduction of FORM No. 10-IEA for exercising to option or withdrawing from the option u/s 115BAC - Income-tax (Tenth Amendment) Rules, 2023
- 37/2023 - Dated: 12-6-2023 - Income Tax - Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
- 35/2023 - Dated: 31-5-2023 - Income Tax - Income-tax (Eighth Amendment) Rules, 2023 - Exemption to buyers of PSU shares during selloff under strategic disinvestment
- 34/2023 - Dated: 30-5-2023 - Income Tax - Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023
- 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)
- 28/2023 - Dated: 22-5-2023 - Income Tax - Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 133 inserted - TDS Form 16, certificate amended - various TDS Returns / statements amended - Income-tax (Fifth Amendment) Rules, 2023
- 15/2023 - Dated: 28-3-2023 - Income Tax - Income-tax (Fourth Amendment) Rules, 2023
- 07/2023 - Dated: 21-2-2023 - Income Tax - Income-tax Amendment (3rd Amendment) Rules, 2023
- 05/2023 - Dated: 14-2-2023 - Income Tax - Income-tax (Second Amendment) Rules, 2023
- 04/2023 - Dated: 10-2-2023 - Income Tax - Income-tax (First Amendment) Rules, 2023
- 112/2022 - Dated: 7-10-2022 - Income Tax - Income-tax (Thirty Third Amendment) Rules, 2022
- 111/2022 - Dated: 28-9-2022 - Income Tax - Income-tax (32nd Amendment) Rules, 2022
- 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
- 105/2022 - Dated: 1-9-2022 - Income Tax - Income-tax (29th Amendment) Rules, 2022
- 101/2022 - Dated: 22-8-2022 - Income Tax - Income-tax (Twenty Eighth Amendment) Rules, 2022
- 100/2022 - Dated: 18-8-2022 - Income Tax - Income-tax (27th Amendment) Rules, 2022.
- 98/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (26th Amendment) Rules, 2022
- 96/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (25th Amendment) Rules, 2022
- 94/2022 - Dated: 10-8-2022 - Income Tax - Income-tax (24th Amendment) Rules, 2022
- 87/2022 - Dated: 1-8-2022 - Income Tax - Income-tax (Twenty Third 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
- 80/2022 - Dated: 8-7-2022 - Income Tax - Exemption from Capital Gains u/s 47(viiad)- Other Conditions required to be fulfilled by the original fund - New Rule 27AL - Income-tax (21st Amendment) Rules, 2022
- 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
- 66/2022 - Dated: 17-6-2022 - Income Tax - Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD
- 64/2022 - Dated: 16-6-2022 - Income Tax - Income-tax (Seventeenth Amendment), Rules, 2022 - Additional conditions required to be fulfilled by a specified fund for availing exemption u/s 10(4D)
- 57/2022 - Dated: 31-5-2022 - Income Tax - Income-tax (Sixteenth Amendment) Rules, 2022
- 53/2022 - Dated: 10-5-2022 - Income Tax - Income–tax (Fifteenth Amendment) Rules, 2022
- 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
- 42/2022 - Dated: 22-4-2022 - Income Tax - Income-tax (10th Amendment) Rules, 2022
- 37/2022 - Dated: 21-4-2022 - Income Tax - Income-tax (Ninth 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
- 24/2022 - Dated: 4-4-2022 - Income Tax - Income-tax (6th 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
- 17/2022 - Dated: 29-3-2022 - Income Tax - Income-tax (Third Amendment) Rules, 2022 - Linking of PAN with AADHAR
- 08/2022 - Dated: 18-1-2022 - Income Tax - Income tax (2nd Amendment) Rules, 2022. - New Rule 8AD Computation of capital gains for the purposes of sub-section (1B) of section 45
- 06/2022 - Dated: 14-1-2022 - Income Tax - Income tax (1st Amendment), Rules, 2022 - New 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 - 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.
- 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
- 136/2021 - Dated: 10-12-2021 - Income Tax - Income-tax (33rd Amendment) Rules, 2021. - Conditions for the purpose of clause (4E) of section 10
- 132/2021 - Dated: 23-11-2021 - Income Tax - Income tax (32nd Amendment), Rules, 2021. - FORM NO. 52A amended - Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film
- 118/2021 - Dated: 1-10-2021 - Income Tax - Income-tax (31st Amendment) Rules, 2021. - Indirect transfer prior to 28th May, 2012 of assets situate in India
- 117/2021 - Dated: 24-9-2021 - Income Tax - Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended
- 109/2021 - Dated: 13-9-2021 - Income Tax - Income-tax (29th Amendment) Rules, 2021 - Inquiry before assessment - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142
- 105/2021 - Dated: 10-9-2021 - Income Tax - Income-tax (28th Amendment) Rules, 2021. - Deemed income / Gift - Section 56(2)(x) - not applicable to any movable property, being equity shares, of the public sector company, received by a person from the Central Government or any State Government under strategic disinvestment
- 101/2021 - Dated: 6-9-2021 - Income Tax - Income-tax (27th Amendment) Rules, 2021. - 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
- 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
- 95/2021 - Dated: 31-8-2021 - Income Tax - Income-tax (25th Amendment) Rules, 2021. - Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit.
- 93/2021 - Dated: 18-8-2021 - Income Tax - Income-tax (24th Amendment) Rules, 2021. - (a) Verification of ITR in certain cases of a company or firm, by prescribed person (b) Appearance by Authorised Representative in certain cases, in case of a company or LLP
- 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
- 90/2021 - Dated: 9-8-2021 - Income Tax - Income tax Amendment (22nd Amendment), Rules, 2021. - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD.
- 83/2021 - Dated: 29-7-2021 - Income Tax - Income-tax (21st Amendment) Rules, 2021. - Omission of certain rules and Forms and savings - Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.
- 82/2021 - Dated: 27-7-2021 - Income Tax - Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income
- 77/2021 - Dated: 7-7-2021 - Income Tax - Income tax Amendment (19th Amendment), Rules, 2021 - New Rule 8AC. Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
- 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.
- 68/2021 - Dated: 24-5-2021 - Income Tax - Income- tax (16th Amendment) Rules, 2021. - New Rule 11UAE. Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act
- 50/2021 - Dated: 5-5-2021 - Income Tax - Income tax (15th Amendment), Rules, 2021 - LTC/LTA - Amends Rule 2B - Conditions for the purpose of section 10(5).
- 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
- 41/2021 - Dated: 3-5-2021 - Income Tax - Income-tax (13th Amendment) Rules, 2021 - New Rule 11UD. Thresholds for the purposes of significant economic presence.
- 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
- 37/2021 - Dated: 26-4-2021 - Income Tax - Income-tax (11th Amendment) Rules, 2021. - Amends Rule 2DB. Other conditions to be satisfied by the pension fund
- 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
- 21/2021 - Dated: 31-3-2021 - Income Tax - Income-tax (7th Amendment) Rules, 2021 - Amends Rule 12 - Return of income - Prescribes new ITR forms for the AY 2021-22 onwards
- 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
- 18/2021 - Dated: 16-3-2021 - Income Tax - Income-tax (5th Amendment) Rules, 2021 - New 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 recipien
- 15/2021 - Dated: 11-3-2021 - Income Tax - Income-tax (3rd Amendment) Rules, 2021 - Form No 12BA replaced - Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
- 13/2021 - Dated: 9-3-2021 - Income Tax - Income-tax (2nd Amendment) Rules, 2021 - Amends Rule 10V. Guidelines for application of section 9A
- 11/2021 - Dated: 5-3-2021 - Income Tax - Income-tax (1st Amendment) Rules, 2021 - New Rule 3B inserted - Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act
- 84/2020 - Dated: 22-10-2020 - Income Tax - Income-tax (23rd Amendment) Rules, 2020.
- 82/2020 - Dated: 1-10-2020 - Income Tax - Income-tax (22nd Amendment) Rules, 2020
- 75/2020 - Dated: 22-9-2020 - Income Tax - Income-tax (21st 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
- 54/2020 - Dated: 24-7-2020 - Income Tax - Income-tax ( 17th Amendment) Rules, 2020
- 43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
- 42/2020 - Dated: 30-6-2020 - Income Tax - Income-tax (15th Amendment) Rules, 2020
- 40/2020 - Dated: 29-6-2020 - Income Tax - Income-tax (14th Amendment) Rules, 2020.
- 38/2020 - Dated: 26-6-2020 - Income Tax - Income-tax (13th 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.
- 25/2020 - Dated: 20-5-2020 - Income Tax - Income-tax (9th Amendment) Rules, 2020.
- 23/2020 - Dated: 6-5-2020 - Income Tax - Income-tax (8th Amendment) Rules, 2020.
- 15/2020 - Dated: 5-3-2020 - Income Tax - Income-tax (7th Amendment) Rules, 2020
- 12/2020 - Dated: 17-2-2020 - Income Tax - Income tax Amendment (6th Amendment), Rules, 2020.
- 11/2020 - Dated: 13-2-2020 - Income Tax - Income-tax (5th Amendment) Rules, 2020
- 10/2020 - Dated: 12-2-2020 - Income Tax - Income-tax (4th Amendment) Rules, 2020
- 08/2020 - Dated: 29-1-2020 - Income Tax - Income-tax (3rd Amendment) Rules, 2020
- 03/2020 - Dated: 6-1-2020 - Income Tax - Income-tax (2nd Amendment) Rules, 2020
- 01/2020 - Dated: 3-1-2020 - Income Tax - Income-tax (1st Amendment) Rules, 2020
- 105/2019 - Dated: 30-12-2019 - Income Tax - Income-tax (16th Amendment) Rules, 2019 - Modes of payment for the purpose of section 269SU.
- 104/2019 - Dated: 18-12-2019 - Income Tax - Income -tax (15th Amendment) Rules, 2019
- G.S.R.858(E) - 98/2019 - Dated: 18-11-2019 - Income Tax - The Income-tax (14th Amendment) Rules, 2019.
- 96/2019 - Dated: 11-11-2019 - Income Tax - Income tax Amendment (13th Amendment), Rules, 2019
- 95/2019 - Dated: 6-11-2019 - Income Tax - Income-tax (12th Amendment) Rules, 2019
- 94/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 77/2014 dated the 10th December, 2014
- 93/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 69/2014 dated the 13th November, 2014
- 92/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 59/2014 dated the 3rd November, 2014
- 91/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 57/2014 dated the 3rd November, 2014.
- 90/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 55/2014 Dated 30 October 2014
- 89/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 52/2014 dated 22 October 2014
- 88/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 50/2014, dated the 22nd October, 2014
- 76/2019 - Dated: 30-9-2019 - Income Tax - Income-tax (11th Amendment) Rules, 2019
- 74/2019 - Dated: 27-9-2019 - Income Tax - Income-tax (10th Amendment) Rules, 2019 - Credit of TDS to be given to the person from whose account tax is deducted, in the year in which such amount is deducted.
- 69/2019 - Dated: 20-9-2019 - Income Tax - Income-tax (9th Amendment) Rules, 2019 - Additional depreciation on motor cars and motor vehicles shall be allowed in certain conditions.
- 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
- 66/2019 - Dated: 16-9-2019 - Income Tax - Income-tax (7th Amendment) Rules, 2019 - Setting up an Infrastructure Debt Fund for the purpose of exemption u/s 10(47) - Additional condition of Lock-in-period of 3 years in case of Non-Residents removed.
- 60/2019 - Dated: 5-9-2019 - Income Tax - Income-tax (6th Amendment) Rules, 2019.
- 59/2019 - Dated: 30-8-2019 - Income Tax - Income–tax (Fifth Amendment) Rules, 2019
- 41/2019 - Dated: 22-5-2019 - Income Tax - Income-tax (4th Amendment) Rules, 2019
- 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
- 04/2019 - Dated: 30-1-2019 - Income Tax - Income–tax (1st Amendment) Rules, 2019
- 88/2018 - Dated: 18-12-2018 - Income Tax - Income-tax (14th Amendment) Rules, 2018
- 86/2018 - Dated: 6-12-2018 - Income Tax - Income-tax (13th amendment), Rules, 2018
- 82/2018 - Dated: 19-11-2018 - Income Tax - Income–tax (Twelfth Amendment) Rules, 2018
- 74/2018 - Dated: 25-10-2018 - Income Tax - Income–tax (Eleventh Amendment) Rules, 2018
- 72/2018 - Dated: 23-10-2018 - Income Tax - Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
- 42/2018 - Dated: 30-8-2018 - Income Tax - Income-tax (9th Amendment), Rules, 2018.
- 33/2018 - Dated: 20-7-2018 - Income Tax - Income-tax (8th Amendment) Rules, 2018
- 31/2018 - Dated: 13-7-2018 - Income Tax - Income-tax (7th Amendment) Rules, 2018
- 23/2018 - Dated: 24-5-2018 - Income Tax - Income-tax (6th Amendment), Rules, 2018 - Determination of FMV of shares and securities - Now only merchant bank can give the valuation report for the purpose of section 56.
- 19/2018 - Dated: 11-4-2018 - Income Tax - Income-tax (Fifth Amendment) Rules, 2018.
- 18/2018 - Dated: 9-4-2018 - Income Tax - Income–tax (Fourth Amendment) Rules, 2018
- 17/2018 - Dated: 6-4-2018 - Income Tax - Income-tax (Third Amendment) Rules, 2018
- 16/2018 - Dated: 3-4-2018 - Income Tax - Income-tax (Second Amendment) Rules, 2018
- 14/2018 - Dated: 13-3-2018 - Income Tax - Seeks to amend Notification No. 41/2015 dated the 22nd June, 2015
- 10/2018 - Dated: 19-2-2018 - Income Tax - Income-tax (First Amendment) Rules, 2018
- 98/2017 - Dated: 20-12-2017 - Income Tax - Income –tax (25th Amendment) Rules, 2017
- 92/2017 - Dated: 31-10-2017 - Income Tax - Income-tax (Twenty-fourth Amendment) Rules, 2017
- 86/2017 - Dated: 5-10-2017 - Income Tax - Income-tax (23rd Amendment) Rules, 2017
- 80/2017 - Dated: 18-8-2017 - Income Tax - Income-tax ( 22nd Amendment), Rules, 2017 - Substitution of Form no. 29B - Report u/s 115JB of the Income-tax Act, 1961 for computing the book profits of the company
- 62/2017 - Dated: 18-7-2017 - Income Tax - Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA
- 61/2017 - Dated: 12-7-2017 - Income Tax - Income-tax (20th Amendment), Rules, 2017 - Determination of fair market value of unquoted equity shares and other than a quoted share
- 59/2017 - Dated: 4-7-2017 - Income Tax - Income-tax (19th Amendment) Rules, 2017
- 58/2017 - Dated: 3-7-2017 - Income Tax - Income –tax (18th Amendment) Rules, 2017
- 56/2017 - Dated: 27-6-2017 - Income Tax - Income –tax (17th Amendment) Rules, 2017
- 53/2017 - Dated: 16-6-2017 - Income Tax - Income-tax (16th Amendment) Rules, 2017
- 52/2017 - Dated: 15-6-2017 - Income Tax - Income-tax (15th Amendment) Rules, 2017
- 51/2017 - Dated: 9-6-2017 - Income Tax - Income –tax (14th Amendment) Rules, 2017
- 48/2017 - Dated: 8-6-2017 - Income Tax - Income-tax (13th Amendment) Rules, 2017
- 46/2017 - Dated: 7-6-2017 - Income Tax - Income-tax (12th Amendment) Rules, 2017
- 45/2017 - Dated: 5-6-2017 - Income Tax - Income-tax (11th Amendment) Rules, 2017
- 42/2017 - Dated: 2-6-2017 - Income Tax - Due date for furnishing TDS certificate in Form 16 (for salaries) will be 15th Day of June - Income-tax (10th Amendment) Rules, 2017
- 36/2017 - Dated: 2-5-2017 - Income Tax - Income-tax (9th Amendment) Rules, 2017
- 32/2017 - Dated: 21-4-2017 - Income Tax - Income-tax (8th Amendment), Rules, 2017
- 27/2017 - Dated: 5-4-2017 - Income Tax - Income –tax (Seventh Amendment) Rules, 2017
- 26/2017 - Dated: 3-4-2017 - Income Tax - Income-tax (6th Amendment), Rules, 2017
- 25/2017 - Dated: 31-3-2017 - Income Tax - Income-tax (5th Amendment) Rules, 2017
- 21/2017 - Dated: 30-3-2017 - Income Tax - Income-tax (Fourth Amendment) Rules, 2017
- 17/2017 - Dated: 23-3-2017 - Income Tax - Income –tax (3rd Amendment) Rules, 2017
- 13/2017 - Dated: 23-2-2017 - Income Tax - Central Government, notifies having regard to the national interest for the purposes of the National Iranian Oil Company, the Memorandum of Understanding
- 9/2017 - Dated: 9-2-2017 - Income Tax - Income –tax (2nd Amendment) Rules, 2017
- 2/2017 - Dated: 6-1-2017 - Income Tax - Income–tax (1st Amendment) Rules, 2017
- 122/2016 - Dated: 27-12-2016 - Income Tax - Income-tax (36th Amendment) Rules, 2016 - Investment of Providend fund moneys - INVESTMENT PATTERN
- 120/2016 - Dated: 21-12-2016 - Income Tax - Income-tax (35th Amendment) Rules, 2016
- 108/2016 - Dated: 29-11-2016 - Income Tax - Income-tax (34th Amendment) Rules, 2016
- 107/2016 - Dated: 28-11-2016 - Income Tax - Income-tax ( 33rd Amendment) Rules, 2016
- 106/2016 - Dated: 21-11-2016 - Income Tax - Income-tax ( 32nd Amendment) Rules, 2016.
- 105/2016 - Dated: 16-11-2016 - Income Tax - Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)]
- 104/2016 - Dated: 15-11-2016 - Income Tax - Income–tax (30th Amendment) Rules, 2016 - Specifies the limit for deposit of Cash without PAN and Issues Direction to banks for Submission of information for deposit of cash in excess of specified limit for the period from 9.11.2016 to 30.12.2016
- 103/2016 - Dated: 7-11-2016 - Income Tax - Income-tax (29th Amendment) Rules, 2016
- Chapter X-A - Income-tax Act, 1961 - Income-tax Act, 1961
- Section 91 - Countries with which no agreement exists - Income-tax Act, 1961
- Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
- Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
- Section 80GG - Deductions in respect of rents paid - Income-tax Act, 1961
- Section 64 - Income of individual to include income of spouse, minor child, etc. - Income-tax Act, 1961
- Section 44AA - Maintenance of accounts by certain persons carrying on profession or business - Income-tax Act, 1961
- Section 37 - General - Income-tax Act, 1961
- Section 288 - Appearance by authorised representative - Income-tax Act, 1961
- Section 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activitiy - Income-tax Act, 1961
- Section 269UB - Appropriate authority - Income-tax Act, 1961
- Section 269B - Competent authority - Income-tax Act, 1961
- Section 249 - Form of appeal and limitation - Income-tax Act, 1961
- Section 230 - Tax clearance certificate - Income-tax Act, 1961
- Section 195 - Other sums - Income-tax Act, 1961
- Section 180 - Royalties or copyright fees for literary or artistic work - Income-tax Act, 1961
- Section 144BA - Reference to Commissioner in certain cases - Income-tax Act, 1961
- Section 142 - Inquiry before assessment - Income-tax Act, 1961
- Section 139D - Filing of return in electronic form - Income-tax Act, 1961
- Section 139C - Power of Board to dispense with furnishing documents, etc., with the return - Income-tax Act, 1961
- Section 139A - Permanent account number - Income-tax Act, 1961
- Section 139 - Return of income - Income-tax Act, 1961
- Rule 44G - Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 - Income-tax Rules, 1962
- Rule 1 - Short title and commencement - Income-tax Rules, 1962
- Form No. 34F - Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories
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