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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

  1. 114/2024 - Dated: 16-10-2024 - Income Tax - Income-tax (Ninth Amendment) Rules, 2024.
  2. 112/2024 - Dated: 15-10-2024 - Income Tax - Income-tax (Eighth Amendment) Rules, 2024.
  3. 111/2024 - Dated: 15-10-2024 - Income Tax - Income-tax Amendment (Seventh Amendment) Rules, 2024.
  4. 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)
  5. 37/2024 - Dated: 27-3-2024 - Income Tax - Income-tax (Fifth Amendment) Rules, 2024
  6. 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
  7. 24/2024 - Dated: 1-3-2024 - Income Tax - Income-tax (Third Amendment) Rules, 2024 - New ITR form - Form ITR-7
  8. 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
  9. 16/2024 - Dated: 24-1-2024 - Income Tax - The Income-tax (First Amendment) Rules, 2024 - New ITR form - Form ITR-6
  10. 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
  11. 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
  12. 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
  13. 94/2023 - Dated: 31-10-2023 - Income Tax - Amendment in Form ITR-7[Appendix II] - Income-tax (Twenty-Seventh Amendment) Rules, 2023
  14. 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.
  15. 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
  16. 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).
  17. 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.
  18. 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
  19. 81/2023 - Dated: 25-9-2023 - Income Tax - Income-tax (Twenty first Amendment), Rules, 2023
  20. 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
  21. 70/2023 - Dated: 28-8-2023 - Income Tax - Income-tax (Ninteenth Amendment) Rules, 2023.
  22. 65/2023 - Dated: 18-8-2023 - Income Tax - Computation of Perquisite - Value of residential accommodation provided by the employer to employee
  23. 64/2023 - Dated: 17-8-2023 - Income Tax - Income-tax (Seventeenth Amendment) Rules, 2023
  24. 61/2023 - Dated: 16-8-2023 - Income Tax - Income Tax Amendment (Sixteenth Amendment), Rules, 2023.
  25. 58/2023 - Dated: 9-8-2023 - Income Tax - Income-tax (Fifteenth Amendment) Rules, 2023.
  26. 54/2023 - Dated: 1-8-2023 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 2023.
  27. 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
  28. 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
  29. 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.
  30. 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
  31. 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
  32. 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
  33. 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
  34. 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)
  35. 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
  36. 15/2023 - Dated: 28-3-2023 - Income Tax - Income-tax (Fourth Amendment) Rules, 2023
  37. 07/2023 - Dated: 21-2-2023 - Income Tax - Income-tax Amendment (3rd Amendment) Rules, 2023
  38. 05/2023 - Dated: 14-2-2023 - Income Tax - Income-tax (Second Amendment) Rules, 2023
  39. 04/2023 - Dated: 10-2-2023 - Income Tax - Income-tax (First Amendment) Rules, 2023
  40. 112/2022 - Dated: 7-10-2022 - Income Tax - Income-tax (Thirty Third Amendment) Rules, 2022
  41. 111/2022 - Dated: 28-9-2022 - Income Tax - Income-tax (32nd Amendment) Rules, 2022
  42. 110/2022 - Dated: 19-9-2022 - Income Tax - Income-tax (31st Amendment) Rules, 2022.
  43. 109/2022 - Dated: 14-9-2022 - Income Tax - Income-tax (30th Amendment) Rules, 2022
  44. 105/2022 - Dated: 1-9-2022 - Income Tax - Income-tax (29th Amendment) Rules, 2022
  45. 101/2022 - Dated: 22-8-2022 - Income Tax - Income-tax (Twenty Eighth Amendment) Rules, 2022
  46. 100/2022 - Dated: 18-8-2022 - Income Tax - Income-tax (27th Amendment) Rules, 2022.
  47. 98/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (26th Amendment) Rules, 2022
  48. 96/2022 - Dated: 17-8-2022 - Income Tax - Income-tax (25th Amendment) Rules, 2022
  49. 94/2022 - Dated: 10-8-2022 - Income Tax - Income-tax (24th Amendment) Rules, 2022
  50. 87/2022 - Dated: 1-8-2022 - Income Tax - Income-tax (Twenty Third Amendment) Rules, 2022
  51. 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
  52. 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
  53. 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
  54. 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
  55. 66/2022 - Dated: 17-6-2022 - Income Tax - Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD
  56. 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. 57/2022 - Dated: 31-5-2022 - Income Tax - Income-tax (Sixteenth Amendment) Rules, 2022
  58. 53/2022 - Dated: 10-5-2022 - Income Tax - Income–tax (Fifteenth Amendment) Rules, 2022
  59. 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
  60. 50/2022 - Dated: 6-5-2022 - Income Tax - Income-tax Amendment (Thirteenth Amendment) Rules, 2022
  61. 49/2022 - Dated: 5-5-2022 - Income Tax - Income-tax (Twelfth Amendment) Rules, 2022.
  62. 48/2022 - Dated: 29-4-2022 - Income Tax - Income-tax (Eleventh Amendment) Rules, 2022
  63. 42/2022 - Dated: 22-4-2022 - Income Tax - Income-tax (10th Amendment) Rules, 2022
  64. 37/2022 - Dated: 21-4-2022 - Income Tax - Income-tax (Ninth Amendment) Rules, 2022
  65. 28/2022 - Dated: 6-4-2022 - Income Tax - Income-tax (8th Amendment) Rules, 2022
  66. 26/2022 - Dated: 5-4-2022 - Income Tax - Income-tax (Seventh Amendment) Rules, 2022
  67. 24/2022 - Dated: 4-4-2022 - Income Tax - Income-tax (6th Amendment), Rules, 2022.
  68. 23/2022 - Dated: 1-4-2022 - Income Tax - Income-tax (5th Amendment) Rules, 2022
  69. 21/2022 - Dated: 30-3-2022 - Income Tax - Income-tax (fourth Amendment) Rules, 2022
  70. 17/2022 - Dated: 29-3-2022 - Income Tax - Income-tax (Third Amendment) Rules, 2022 - Linking of PAN with AADHAR
  71. 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
  72. 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.
  73. 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
  74. 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
  75. 136/2021 - Dated: 10-12-2021 - Income Tax - Income-tax (33rd Amendment) Rules, 2021. - Conditions for the purpose of clause (4E) of section 10
  76. 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
  77. 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
  78. 117/2021 - Dated: 24-9-2021 - Income Tax - Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended
  79. 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
  80. 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
  81. 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
  82. 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
  83. 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.
  84. 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
  85. 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
  86. 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.
  87. 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.
  88. 82/2021 - Dated: 27-7-2021 - Income Tax - Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income
  89. 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
  90. 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.-
  91. 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.
  92. 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
  93. 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).
  94. 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
  95. 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.
  96. 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
  97. 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
  98. 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
  99. 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
  100. 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
  101. 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
  102. 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
  103. 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 
  104. 13/2021 - Dated: 9-3-2021 - Income Tax - Income-tax (2nd Amendment) Rules, 2021 - Amends Rule 10V. Guidelines for application of section 9A
  105. 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
  106. 84/2020 - Dated: 22-10-2020 - Income Tax - Income-tax (23rd Amendment) Rules, 2020.
  107. 82/2020 - Dated: 1-10-2020 - Income Tax - Income-tax (22nd Amendment) Rules, 2020
  108. 75/2020 - Dated: 22-9-2020 - Income Tax - Income-tax (21st Amendment) Rules, 2020.
  109. 67/2020 - Dated: 17-8-2020 - Income Tax - Income-tax (20th Amendment) Rules, 2020.
  110. 58/2020 - Dated: 10-8-2020 - Income Tax - Income-tax (19th Amendment) Rules, 2020.
  111. 55/2020 - Dated: 28-7-2020 - Income Tax - Income-tax (18th Amendment) Rules, 2020
  112. 54/2020 - Dated: 24-7-2020 - Income Tax - Income-tax ( 17th Amendment) Rules, 2020
  113. 43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
  114. 42/2020 - Dated: 30-6-2020 - Income Tax - Income-tax (15th Amendment) Rules, 2020
  115. 40/2020 - Dated: 29-6-2020 - Income Tax - Income-tax (14th Amendment) Rules, 2020.
  116. 38/2020 - Dated: 26-6-2020 - Income Tax - Income-tax (13th Amendment) Rules, 2020
  117. 31/2020 - Dated: 29-5-2020 - Income Tax - Income-tax (12th Amendment) Rules, 2020.
  118. 30/2020 - Dated: 28-5-2020 - Income Tax - Income-tax (11th Amendment) Rules, 2020.
  119. 29/2020 - Dated: 27-5-2020 - Income Tax - Income-tax (10th Amendment) Rules, 2020.
  120. 25/2020 - Dated: 20-5-2020 - Income Tax - Income-tax (9th Amendment) Rules, 2020.
  121. 23/2020 - Dated: 6-5-2020 - Income Tax - Income-tax (8th Amendment) Rules, 2020.
  122. 15/2020 - Dated: 5-3-2020 - Income Tax - Income-tax (7th Amendment) Rules, 2020
  123. 12/2020 - Dated: 17-2-2020 - Income Tax - Income tax Amendment (6th Amendment), Rules, 2020.
  124. 11/2020 - Dated: 13-2-2020 - Income Tax - Income-tax (5th Amendment) Rules, 2020
  125. 10/2020 - Dated: 12-2-2020 - Income Tax - Income-tax (4th Amendment) Rules, 2020
  126. 08/2020 - Dated: 29-1-2020 - Income Tax - Income-tax (3rd Amendment) Rules, 2020
  127. 03/2020 - Dated: 6-1-2020 - Income Tax - Income-tax (2nd Amendment) Rules, 2020
  128. 01/2020 - Dated: 3-1-2020 - Income Tax - Income-tax (1st Amendment) Rules, 2020
  129. 105/2019 - Dated: 30-12-2019 - Income Tax - Income-tax (16th Amendment) Rules, 2019 - Modes of payment for the purpose of section 269SU.
  130. 104/2019 - Dated: 18-12-2019 - Income Tax - Income -tax (15th Amendment) Rules, 2019
  131. G.S.R.858(E) - 98/2019 - Dated: 18-11-2019 - Income Tax - The Income-tax (14th Amendment) Rules, 2019.
  132. 96/2019 - Dated: 11-11-2019 - Income Tax - Income tax Amendment (13th Amendment), Rules, 2019
  133. 95/2019 - Dated: 6-11-2019 - Income Tax - Income-tax (12th Amendment) Rules, 2019
  134. 94/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 77/2014 dated the 10th December, 2014
  135. 93/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 69/2014 dated the 13th November, 2014
  136. 92/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 59/2014 dated the 3rd November, 2014
  137. 91/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 57/2014 dated the 3rd November, 2014.
  138. 90/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 55/2014 Dated 30 October 2014
  139. 89/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 52/2014 dated 22 October 2014
  140. 88/2019 - Dated: 5-11-2019 - Income Tax - Seeks to amend Notification No. 50/2014, dated the 22nd October, 2014
  141. 76/2019 - Dated: 30-9-2019 - Income Tax - Income-tax (11th Amendment) Rules, 2019
  142. 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.
  143. 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.
  144. 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
  145. 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.
  146. 60/2019 - Dated: 5-9-2019 - Income Tax - Income-tax (6th Amendment) Rules, 2019.
  147. 59/2019 - Dated: 30-8-2019 - Income Tax - Income–tax (Fifth Amendment) Rules, 2019
  148. 41/2019 - Dated: 22-5-2019 - Income Tax - Income-tax (4th Amendment) Rules, 2019
  149. 36/2019 - Dated: 12-4-2019 - Income Tax - Income-tax (3rd Amendment) Rules, 2019
  150. 32/2019 - Dated: 1-4-2019 - Income Tax - Income-tax (Second Amendment) Rules, 2019
  151. 04/2019 - Dated: 30-1-2019 - Income Tax - Income–tax (1st Amendment) Rules, 2019
  152. 88/2018 - Dated: 18-12-2018 - Income Tax - Income-tax (14th Amendment) Rules, 2018
  153. 86/2018 - Dated: 6-12-2018 - Income Tax - Income-tax (13th amendment), Rules, 2018
  154. 82/2018 - Dated: 19-11-2018 - Income Tax - Income–tax (Twelfth Amendment) Rules, 2018
  155. 74/2018 - Dated: 25-10-2018 - Income Tax - Income–tax (Eleventh Amendment) Rules, 2018
  156. 72/2018 - Dated: 23-10-2018 - Income Tax - Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
  157. 42/2018 - Dated: 30-8-2018 - Income Tax - Income-tax (9th Amendment), Rules, 2018.
  158. 33/2018 - Dated: 20-7-2018 - Income Tax - Income-tax (8th Amendment) Rules, 2018
  159. 31/2018 - Dated: 13-7-2018 - Income Tax - Income-tax (7th Amendment) Rules, 2018
  160. 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.
  161. 19/2018 - Dated: 11-4-2018 - Income Tax - Income-tax (Fifth Amendment) Rules, 2018.
  162. 18/2018 - Dated: 9-4-2018 - Income Tax - Income–tax (Fourth Amendment) Rules, 2018
  163. 17/2018 - Dated: 6-4-2018 - Income Tax - Income-tax (Third Amendment) Rules, 2018
  164. 16/2018 - Dated: 3-4-2018 - Income Tax - Income-tax (Second Amendment) Rules, 2018
  165. 14/2018 - Dated: 13-3-2018 - Income Tax - Seeks to amend Notification No. 41/2015 dated the 22nd June, 2015
  166. 10/2018 - Dated: 19-2-2018 - Income Tax - Income-tax (First Amendment) Rules, 2018
  167. 98/2017 - Dated: 20-12-2017 - Income Tax - Income –tax (25th Amendment) Rules, 2017
  168. 92/2017 - Dated: 31-10-2017 - Income Tax - Income-tax (Twenty-fourth Amendment) Rules, 2017
  169. 86/2017 - Dated: 5-10-2017 - Income Tax - Income-tax (23rd Amendment) Rules, 2017
  170. 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
  171. 62/2017 - Dated: 18-7-2017 - Income Tax - Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA
  172. 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
  173. 59/2017 - Dated: 4-7-2017 - Income Tax - Income-tax (19th Amendment) Rules, 2017
  174. 58/2017 - Dated: 3-7-2017 - Income Tax - Income –tax (18th Amendment) Rules, 2017
  175. 56/2017 - Dated: 27-6-2017 - Income Tax - Income –tax (17th Amendment) Rules, 2017
  176. 53/2017 - Dated: 16-6-2017 - Income Tax - Income-tax (16th Amendment) Rules, 2017
  177. 52/2017 - Dated: 15-6-2017 - Income Tax - Income-tax (15th Amendment) Rules, 2017
  178. 51/2017 - Dated: 9-6-2017 - Income Tax - Income –tax (14th Amendment) Rules, 2017
  179. 48/2017 - Dated: 8-6-2017 - Income Tax - Income-tax (13th Amendment) Rules, 2017
  180. 46/2017 - Dated: 7-6-2017 - Income Tax - Income-tax (12th Amendment) Rules, 2017
  181. 45/2017 - Dated: 5-6-2017 - Income Tax - Income-tax (11th Amendment) Rules, 2017
  182. 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
  183. 36/2017 - Dated: 2-5-2017 - Income Tax - Income-tax (9th Amendment) Rules, 2017
  184. 32/2017 - Dated: 21-4-2017 - Income Tax - Income-tax (8th Amendment), Rules, 2017
  185. 27/2017 - Dated: 5-4-2017 - Income Tax - Income –tax (Seventh Amendment) Rules, 2017
  186. 26/2017 - Dated: 3-4-2017 - Income Tax - Income-tax (6th Amendment), Rules, 2017
  187. 25/2017 - Dated: 31-3-2017 - Income Tax - Income-tax (5th Amendment) Rules, 2017
  188. 21/2017 - Dated: 30-3-2017 - Income Tax - Income-tax (Fourth Amendment) Rules, 2017
  189. 17/2017 - Dated: 23-3-2017 - Income Tax - Income –tax (3rd Amendment) Rules, 2017
  190. 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
  191. 9/2017 - Dated: 9-2-2017 - Income Tax - Income –tax (2nd Amendment) Rules, 2017
  192. 2/2017 - Dated: 6-1-2017 - Income Tax - Income–tax (1st Amendment) Rules, 2017
  193. 122/2016 - Dated: 27-12-2016 - Income Tax - Income-tax (36th Amendment) Rules, 2016 - Investment of Providend fund moneys - INVESTMENT PATTERN
  194. 120/2016 - Dated: 21-12-2016 - Income Tax - Income-tax (35th Amendment) Rules, 2016
  195. 108/2016 - Dated: 29-11-2016 - Income Tax - Income-tax (34th Amendment) Rules, 2016
  196. 107/2016 - Dated: 28-11-2016 - Income Tax - Income-tax ( 33rd Amendment) Rules, 2016
  197. 106/2016 - Dated: 21-11-2016 - Income Tax - Income-tax ( 32nd Amendment) Rules, 2016.
  198. 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)]
  199. 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
  200. 103/2016 - Dated: 7-11-2016 - Income Tax - Income-tax (29th Amendment) Rules, 2016
  1. Chapter X-A - Income-tax Act, 1961 - Income-tax Act, 1961
  2. Section 91 - Countries with which no agreement exists - Income-tax Act, 1961
  3. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
  4. Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
  5. Section 80GG - Deductions in respect of rents paid - Income-tax Act, 1961
  6. Section 64 - Income of individual to include income of spouse, minor child, etc. - Income-tax Act, 1961
  7. Section 44AA - Maintenance of accounts by certain persons carrying on profession or business - Income-tax Act, 1961
  8. Section 37 - General - Income-tax Act, 1961
  9. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  10. Section 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activitiy - Income-tax Act, 1961
  11. Section 269UB - Appropriate authority - Income-tax Act, 1961
  12. Section 269B - Competent authority - Income-tax Act, 1961
  13. Section 249 - Form of appeal and limitation - Income-tax Act, 1961
  14. Section 230 - Tax clearance certificate - Income-tax Act, 1961
  15. Section 195 - Other sums - Income-tax Act, 1961
  16. Section 180 - Royalties or copyright fees for literary or artistic work - Income-tax Act, 1961
  17. Section 144BA - Reference to Commissioner in certain cases - Income-tax Act, 1961
  18. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  19. Section 139D - Filing of return in electronic form - Income-tax Act, 1961
  20. Section 139C - Power of Board to dispense with furnishing documents, etc., with the return - Income-tax Act, 1961
  21. Section 139A - Permanent account number - Income-tax Act, 1961
  22. Section 139 - Return of income - Income-tax Act, 1961
  23. 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
  24. Rule 1 - Short title and commencement - Income-tax Rules, 1962
  25. 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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