UPDATED INCOME TAX RULES, 1962 (UPTO EIGHTH AMENDMENT RULES, 2022) |
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Part II : Determination of Income |
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| RULE - 2F : Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. |
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| RULE - 8BF : Guidelines for notification of zero coupon bond. |
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Part III : Assessment Procedure |
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| RULE - 12 : Return of income and return of fringe benefits. |
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Part IV : Tax Exemptions and Reliefs |
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| RULE - 21AAA : Taxation of income from retirement benefit account maintained in a notified country. |
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Part IX-AA : Tax Exemptions and Reliefs |
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| RULE - 44DAA : Dispute Resolution Committee |
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| RULE - 44DAB : Application for resolution of dispute before the Dispute Resolution Committee. |
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| RULE - 44DAC : Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act. |
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| RULE - 44DAD : Definitions. |
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Part X : Miscellaneous |
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| RULE - 114 : Application for allotment of a permanent account number. |
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| RULE - 114AAA : Manner of making permanent account number inoperative. |
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| FORM - 5B : Application for notification of a zero coupon bond under clause (48) of section 2 of the Income Tax Act, 1961 |
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| FORM - 5BA : Certificate of an Accountant under Sub-rule (6) of Rule 8B |
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| FORM - 10-EE : Form for Exercising Option by Specified Person |
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| FORM - 34BC : Application to the Dispute Resolution Committee |
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Forms ITR-1 to ITR-7 (Relevant for A.Y. 2022-23) |
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| FORM - ITR-1 : Indian Income Tax Return [For individuals being a resident (other than not ordinarily resident) having total income upto Rs. 50 lakh, having Income from Salaries, one house property, other sources (Interest etc. |
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| FORM - ITR-2 : Indian Income Tax Return [For Individuals and HUFs not having income from profits and gains of business or profession] |
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| FORM - ITR-3 : Indian Income Tax Return [For individuals and HUFs having income from profits and gains of business or profession] |
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| FORM - ITR-4 : Indian Income Tax Return [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44A |
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| FORM - ITR-5 : Indian Income Tax Return [For persons other than– (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] |
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| FORM - ITR-6 : Indian Income Tax Return [For Companies other than companies claiming exemption under section 11] |
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| FORM - ITR-V : Indian Income Tax Return Verification Form [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4 (SUGAM), ITR-5, ITR-7 filed but NOT verified electronically] |
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| FORM - ITR-7 : Indian Income Tax Return [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] |
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e-Assessment of Income Escaping Assessment Scheme, 2022 |
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| PARA - 1 : Short title and commencement |
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| PARA - 2 : Definitions |
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| PARA - 3 : Scope of the Scheme |
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e-Dispute Resolution Scheme, 2022 |
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| PARA - 1 : Short title and commencement |
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| PARA - 2 : Definitions |
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| PARA - 3 : Scope of the Scheme |
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| PARA - 4 : Procedure in dispute resolution |
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| PARA - 5 : Powers of the Dispute Resolution Committee |
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| PARA - 6 : Waiver of penalty imposable and Immunity from prosecution |
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| PARA - 7 : Appeal or revision |
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| PARA - 8 : Authorisation to be filed |
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| PARA - 9 : Exchange of communication exclusively by electronic mode |
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| PARA - 10 : Authentication of electronic record |
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| PARA - 11 : Delivery of electronic record |
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| PARA - 12 : No personal appearance before the Dispute Resolution Committee |
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| PARA - 13 : Proceedings not open to the public |
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| PARA - 14 : Language of the Dispute Resolution Committee |
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| PARA - 15 : Power to specify format, mode, procedure and processes |
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FACELESS INQUIRY OR VALUATION SCHEME, 2022 |
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| PARA - 1 : Short title and commencement |
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| PARA - 2 : Definitions |
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| PARA - 3 : Scope of the Scheme |
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Faceless Jurisdiction of Income Tax Authorities Scheme, 2022 |
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| PARA - 1 : Short title and commencement |
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| PARA - 2 : Definitions |
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| PARA - 3 : Scope, Powers and Performance of functions of income-tax authorities |
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