| STOP PRESS |
743
| >> |
| Rule 2A - House Rent Allowance |
1
| >> |
| Rule 2B - Leave Travel Concession |
4
| >> |
| Rule 2BA - Amount Received or Receivable on Voluntary Retirement or Termination of Service |
6
| >> |
| Rule 2BB - Special Allowance |
12
| >> |
| Rule 2BBA - Circumstances and Conditions for Purposes of Section 10(19) |
26
| >> |
| Rule 2BBB - Exemption to Educational Institutions and Hospitals Etc. Covered by Clauses (iiiab)/ (iiiac) of Section 10(23C) |
27
| >> |
| Rule 2BC - Exemption to Educational Institutions and Hospitals, Etc. Under Clauses (iiiad)/(iiiae) of Section 10(23C) |
28
| >> |
| Rule 2C [As Applicable Upto 4-11-2019] - Income of Specified Institutions, Funds, Trusts, Etc., for Charitable Purpose |
33
| >> |
| Rule 2CA [As Applicable Upto 4-11-2019] - Exemption to Educational Institutions and Hospitals having Annual Receipts Exceeding ` 1 Crore |
41
| >> |
| Rule 2C [As Applicable from 5-11-2019] - Application for Grant of Approval for Purpose of Exemption Under Section 10(23C)(iv)/(v)/ (vi)/(via) |
50
| >> |
| Rule 2F - Guidelines for Setting Up an Infrastructure Debt Fund for Purpose of Exemption Under Section 10(47) |
51
| >> |
| Rule 3A - Medical Perquisite |
57
| >> |
| Rule 4 - Unrealised Rent |
90
| >> |
| Rule 5 - Depreciation |
95
| >> |
| Rule 5A - Additional Depreciation |
107
| >> |
| Rule 5AC - Tea or Coffee or Rubber Development Account |
108
| >> |
| Rule 5AD - Site Restoration Fund |
109
| >> |
| Rules 5C, 5D, 5E and 5F - Guidelines, Form, Manner and Conditions Precedent in Respect of Approval Under Sections 35(1)(ii)/(iii) and 35(1)(iia) |
110
| >> |
| Rule 5G - Option Form for Taxation of Income from Patent Under Section 115BBF |
119
| >> |
| Rule 6 - Expenditure on Scientific Research |
121
| >> |
| Rule 6A - Expenditure for Obtaining Right to Use Spectrum for Telecommunication Services Programmes |
128
| >> |
| Rule 6AAA - Deduction in Respect of Payment to Associations and Institutions for Carrying Out Rural Development Programmes |
129
| >> |
| Rule 6AAD and 6AAE - Guidelines for Approval of Agricultural Extension Project Under Section 35CCC and Conditions Subject to Which an Agricultural Extension Project is to be Notified Under Section 35CCC |
130
| >> |
| Rule 6AAF, 6AAG and 6AAH - Guidelines and Conditions Regarding Skill Development Project for Purpose of Deduction Under Section 35CCD |
134
| >> |
| Rule 6AB - Amortisation of Preliminary Expenses, Etc. |
138
| >> |
| Rule 6ABA - Provision for Bad and Doubtful Debts |
141
| >> |
| Rule 6ABBA - Electronic Modes of Payment under Certain Provisions |
143
| >> |
| Rule 6ABAA - Condition to be Fulfilled for Being Notified as Public Facility for the Purposes of Section 36(1)(viii) |
144
| >> |
| Rule 6DD - Disallowance of Cash Payments |
146
| >> |
| Rules 6DDA and 6DDB - Conditions and Notifications for Purposes of Clause (d) of Proviso to Section 43(5) |
161
| >> |
| Rule 6DDC and 6DDD - Conditions and Notification as to Recognised Association for Purpose of Section 43(5)(e) |
163
| >> |
| Rule 6E - Limits of Reserve for Unexpired Risks |
166
| >> |
| Rule 6EA - Provisions in Case of Income of Public Financial Institution, Etc. |
167
| >> |
| Rule 6EB - Categories of Bad or Doubtful Debts in the Case of a Public Company |
169
| >> |
| Rule 6F - Maintenance of Books of Account |
169
| >> |
| Rule 6G - Report of Audit of Accounts |
172
| >> |
| Rule 6GA - Report of Audit Under Section 44DA |
175
| >> |
| Rule 6H - Report in the Case of Slump Sale |
176
| >> |
| Rule 7 - Income Which is Partially Agricultural and Partially from Business |
166
| >> |
| Rule 7A - Income from Manufacture of Rubber |
181
| >> |
| Rule 7B - Income from Manufacture of Coffee |
181
| >> |
| Rule 8 - Income from Tea Manufacturing |
178
| >> |
| Rule 8AA - Method of Determination of Period of Holding of Capital Assets in Certain Cases |
185
| >> |
| Rule 8B - Notification of Zero Coupon Bond |
186
| >> |
| Rule 8C - Calculation of Pro-rata Amount of Discount on Zero Coupon Bond |
189
| >> |
| Rule 8D - Method for Determining Amount of Expenditure in Relation to Income not Includible in Total Income |
189
| >> |
| Rule 9A - Deduction in Respect of Expenditure on Production of Feature Films |
200
| >> |
| Rule 9B - Deduction in Respect of Expenditure on Acquisition of Distribution Rights of Feature Films |
203
| >> |
| Rule 9C - Conditions for Carrying Forward or Set-Off of Accumulated Loss and Unabsorbed Depreciation Allowance in Case of Amalgamation |
205
| >> |
| Rule 10 - Determination of Income in Case of Non-Residents |
206
| >> |
| Rules 10A to 10CA - Determination of Income from International Transactions or Specified Domestic Transaction Having Regard to Arm's Length Price |
208
| >> |
| Rule 10CB - Secondary Adjustments in Transfer Pricing [Rule 10CB] |
241
| >> |
| Rule 10D - Keeping and Maintenance of Information and Documents in Case of International and Specified Domestic Transactions |
244
| >> |
| Rule 10DA - Keeping and Maintenance of Information and Documents by Constituent Entity in Respect of an International Group |
249
| >> |
| Rule 10DB - Furnishing of Report in Respect of International Group |
251
| >> |
| Rule 10E - Audit Report in Case of International and Specified Domestic Transaction |
257
| >> |
| Rules 10F to 10T - Advance Pricing Agreement Scheme |
258
| >> |
| Rules 10TA to 10TG - Safe Harbour Rules for International Transactions |
268
| >> |
| Rules 10TH to 10THD - Safe Harbour Rules for Specified Domestic Transactions |
281
| >> |
| Rules 10U to 10UC - Application for General Anti Avoidance Rule |
284
| >> |
| Rules 10V to 10VB - Guidelines for Application of Section 9A |
287
| >> |
| Rule 11A - Certificate to be Obtained from Medical Authority for Purposes of Deduction Under Section 80DD and Section 80U |
291
| >> |
| Rule 11AA [As Applicable Upto 4-11-2019] - Approval of Institutions/ Funds for Purpose of Section 80G |
294
| >> |
| Rule 11AA [As Applicable from 5-11-2019] - Requirements for Approval of an Institution Fund Under Section 80G |
296
| >> |
| Rule 11B - Allowance of Deduction under Section 80GG |
299
| >> |
| Rule 11DD - Deduction in Respect of Medical Treatment, Etc., Under Section 80DDB |
300
| >> |
| Rule 11EA - Deduction to Industrial Undertakings Located in Industrially Backward Districts |
302
| >> |
| Rules 11F to 11-O - Expenditure on Eligible Projects or Scheme |
303
| >> |
| Rule 11-OA and 11-OB - Guidelines for Notification of Affordable Housing Project and Guidelines for Notification of a Semiconductor Wafer Fabrication Manufacturing Unit |
312
| >> |
| Rule 11P - Application for Exercising or Renewing Option for Tonnage Tax Scheme |
317
| >> |
| Rule 11Q - Computation of Deemed Tonnage |
317
| >> |
| Rule 11R - Incidental Activities for Purposes of Relevant Shipping Income |
321
| >> |
| Rule 11S - Computation of Average of Net Tonnage for Charter-in of Tonnage |
322
| >> |
| Rule 11T - Form of Report of an Accountant Under Section 115VW(ii) |
323
| >> |
| Rules 11U, 11UA & 11UAA - Determination of Fair Market Value and Meaning of Expressions Used Therein |
324
| >> |
| Rule 11UAB - Fair Market Value for Inventory |
331
| >> |
| Rule 11UAC - Prescribed Class of Persons for the Purpose of Clause (XI) of the Proviso to Section 56(2)(x) |
333
| >> |
| Rule 11UB - Fair Market Value of Assets in Certain Cases |
334
| >> |
| Rule 11UC - Determination of Income Attributable to Assets in India |
338
| >> |
| Rule 12 - Return of Income |
339
| >> |
| Rule 12A - Preparation of Return by Authorised Representative |
353
| >> |
| Rule 12C - Statement under Section 115U : Income from Investments in Venture Capital Company/Fund |
356
| >> |
| Rule 12CA - Statement Under Section 115UA(4) Regarding Income Distributed by Business Trusts |
357
| >> |
| Rule 12CB - Statement Regarding Income Paid or Credited by Investment Funds Under Section 115UB(7) |
358
| >> |
| Rule 12CC - Statement Under Section 115TCA(4) |
359
| >> |
| Rule 12D - Income Tax Authority Empowered Under Section 133C to Call for Information |
359
| >> |
| Rule 12E - Authority for Purpose of Section 143(2) |
360
| >> |
| Rule 14 - Form of Verification Under Section 142 |
360
| >> |
| Rules 14A and 14B - Special Audit Under Section 142(2A) |
361
| >> |
| Rule 15 - Notice of Demand |
370
| >> |
| Rule 16 - Avoidance of Repetitive Appeals |
371
| >> |
| Rule 16B - Exemption in Respect of Remuneration to Non-Resident Consultants, Etc. |
372
| >> |
| Rule 16C - Exemption to Employees Welfare Funds |
373
| >> |
| Rule 16CC - Form in which Audit Report under Section 10(23C)(iv)/ (v)/(vi)/(via) to be Filed |
374
| >> |
| Rule 16D - Form of Report for Claiming Deduction Under Section 10A |
377
| >> |
| Rule 16DD - Form of Particulars to be Furnished Under Section 10A(1B) |
378
| >> |
| Rule 16E - Form of Report for Claiming Deduction Under Section 10B |
379
| >> |
| Rule 16F - Form of Audit Report for Claiming Deduction Under Section 10BA |
380
| >> |
| Rule 17 - Exercise of Option, Etc., Under Section 11(1) |
381
| >> |
| Rule 17A - Registration of Charitable Trust [As Applicable Prior to Amendment by Finance Act, 2020] |
382
| >> |
| Rule 17B - Audit of Charitable Trust |
405
| >> |
| Rule 17C - Modes of Investment or Deposits by Charitable or Religious Trust |
407
| >> |
| Rule 17CA - Functions of Electoral Trusts |
409
| >> |
| Rule 17CB - Method of Valuation for Section 115TD(2) |
412
| >> |
| Rule 18AAA - Deduction in Respect of Donations |
416
| >> |
| Rule 18AAAA - Authority for Purpose of Section 80G(5C) |
417
| >> |
| Rule 18AAAAA - Guidelines for Specifying an Association or Institution for the Purposes of Notification Under Section 80G(2)(c) |
418
| >> |
| Rules 18AAB and 18BBD - Deduction to Companies Engaged in Scientific and Industrial Research |
419
| >> |
| Rule 18BBB - Form of Report under Section 80-I or 80-IA or 80-IAB or 80-IB or 80-IC |
419
| >> |
| Rule 18BBC - Approval of Hotels Located in Certain Areas |
422
| >> |
| Rule 18BBE - Computation of Profits of Certain Activities Forming Integral Part of a Highway Project |
423
| >> |
| Rule 18C - Availability of Benefit Under Section 80-IA(4)(iii) to Industrial Parks and Special Economic Zones |
424
| >> |
| Rules 18D and 18DA - Authority for Approval of Companies Carrying on Scientific Research and Development and Conditions Precedent for Deduction under Section 80-IB(8A) |
425
| >> |
| Rule 18DB - Conditions for Claiming Deduction Under Section 80-IB(7A) in Respect of Multiplex Theatres |
427
| >> |
| Rule 18DC - Conditions for Claiming Deduction Under Section 80-IB(7B) in Respect of Convention Centres |
429
| >> |
| Rule 18DD - Report for Claiming Deduction Under Section 80-IB(11B) |
431
| >> |
| Rule 18DDA - Report for Claiming Deduction under Section 80-IB(11C) |
431
| >> |
| Rule 18DE - Deduction in Respect of Profits and Gains of Convention Centres in National Capital Region Under Section 80-ID |
433
| >> |
| Rule 19AB - Deduction in Respect of Employment of New Workmen |
437
| >> |
| Rule 19AC - Certificate to be Furnished under Section 80QQB |
438
| >> |
| Rule 19AD - Certificate to be Furnished under Section 80RRB |
439
| >> |
| Rule 19AE - Audit Report under Section 80LA |
440
| >> |
| Rule 20 - Approval of Issue of Public Companies under Section 80C(2)(xix) |
441
| >> |
| Rule 20A - Approval of Mutual Funds under Section 80C(2)(xx) |
442
| >> |
| Rule 21A - Relief When Salary, Family Pension, Gratuity, Compensation, Pension, Etc. is Paid in Arrears or in Advance |
443
| >> |
| Rule 21AA - Relief on Salary in Respect of Specified Employees |
449
| >> |
| Rule 21AB - Tax Residency Certificate for Claiming Double Taxation Relief under an Agreement Referred to in Sections 90 and 90A |
450
| >> |
| Rule 21AC - Furnishing of Authorisation and Maintenance of Documents, Etc. for the Purposes of Section 94A |
451
| >> |
| Rule 21AD - Exercise of Option by Certain Domestic Manufacturing Companies under Section 115BA(4) |
454
| >> |
| Rule 21AE - Exercise of Option Under Section 115BAA(5) |
456
| >> |
| Rule 21AF - Exercise of Option under Section 115BAB(7) |
457
| >> |
| Rules 26 to 29 and 29B to 37BC - Tax Deduction at Source |
457
| >> |
| Rules 26, 30, 31, 31A, 37BB and 37BC - TDS from Payment to Non-Residents |
520
| >> |
| Rules 28(1), 28AA, 28AB, 29, 29B and 29C - Procedure to Avoid Tax Deduction or Getting Tax Deducted at Lower Rate |
531
| >> |
| Rule 30 - Time and Manner for Deposit of TDS |
545
| >> |
| Rule 31 - Issuance of TDS Certificate |
548
| >> |
| Rule 31A - Filing of Statement of TDS |
556
| >> |
| Rule 37BA - Credit for TDS |
560
| >> |
| Rule 29A - Deduction in Respect of Receipt from Foreign Sources |
568
| >> |
| Rule 31AB - Annual Statement of Tax Deducted or Collected [As relevant upto 31-5-2020] |
569
| >> |
| Rule 31AC and 31ACA - Quarterly Return Under Section 206A and Maintenance of Particulars of Time Deposits by Banking Companies for this Purpose |
570
| >> |
| Rule 31ACB - Form of Furnishing Certificate of Accountant under Section 201 |
572
| >> |
| Rule 31AA and Rules 37C to 37J - Collection of Tax at Source |
573
| >> |
| Rules 38 and 39 - Advance Tax |
586
| >> |
| Rules 40B - Special Provision for Payment of Tax by Certain Companies |
588
| >> |
| Rule 40BA - Special Provisions for Payment of Tax by Certain Persons Other than a Company |
589
| >> |
| Rule 40BB - Amount Received by the Company in Respect of Issue of Share |
589
| >> |
| Rule 40F - Rules 40C to 40E Not to Apply from 1-4-2010 |
592
| >> |
| Rule 41 - Refund Claim |
592
| >> |
| Rules 42 to 44B - Tax Clearance Certificate |
594
| >> |
| Rules 44C to 44D - Settlement Commission |
595
| >> |
| Rules 44E and 44F - Advance Rulings |
596
| >> |
| Rule 44G - Mutual Agreement Procedure |
598
| >> |
| Rules 45 and 46 - Form for Filing First Appeal and Appeal Fees |
600
| >> |
| Rule 46A - Production of Additional Evidence |
600
| >> |
| Rule 47 - Second Appeal - Filing of Memorandum of Appeal and Memorandum of Cross Objections |
619
| >> |
| Rules 49 to 66 - Authorised Representatives |
627
| >> |
| Rules 67 to 81 - Recognised Provident Fund |
631
| >> |
| Rules 82 to 97 - Approved Superannuation Funds |
635
| >> |
| Rules 98 to 111 - Approved Gratuity Funds |
636
| >> |
| Rules 111AA and 111AB - Reference to Valuation Officer |
638
| >> |
| Rule 111B - Publication and Circulation of Board's Order |
644
| >> |
| Rules 112 to 112C - Search and Seizure |
645
| >> |
| Rule 112D - Requisition of Books of Account, Etc. |
650
| >> |
| Rule 112E - Power to Collect Certain Information |
651
| >> |
| 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 Assessment Year |
652
| >> |
| Rule 113 - Disclosure of Information Respecting Assessees |
653
| >> |
| Rule 114 - Allotment of Permanent Account Number |
653
| >> |
| Rule 114A - Application for Allotment of a Tax Deduction and Collection Account Number |
662
| >> |
| Rule 114AAA - Manner for Making PAN Inoperative |
663
| >> |
| Rules 114B to 114D - Quoting of Permanent Account Number |
663
| >> |
| Rule 114DA - Furnishing of Annual Statement by a Non-resident Having Liaison Office in India |
669
| >> |
| Rule 114DB - Information and Documents to be Furnished Under Section 285A |
669
| >> |
| Rules 114E to 114H - Furnishing of Statement of Financial Transaction or Reportable Account |
672
| >> |
| Rule 114-I - Annual Information Statement |
728
| >> |
| Rule 115 - Rate of Exchange for Conversion of Income in Foreign Currency |
729
| >> |
| Rule 115A - Computation of Capital Gains under Proviso to Section 48 |
730
| >> |
| Rule 117B - Certificate to Tax Recovery Officer |
731
| >> |
| Rule 117C - Tax Recovery Officer to Exercise or Perform Certain Powers and Functions of an Assessing Officer |
732
| >> |
| Rule 119A - Procedure to be Followed in Calculation of Interest |
732
| >> |
| Rule 119AA - Modes of Payment for Purpose of Section 269SU |
733
| >> |
| Rule 121A - Form of Statement to be Furnished by Producer of Cinematograph Films |
734
| >> |
| Rule 125 - E-Payment of Taxes |
735
| >> |
| Rule 126 - Computation of Period of Stay in India in Certain Cases |
735
| >> |
| Rule 127 - Service of Notice, Summons, Requisition, Order and Other Communication |
736
| >> |
| Rule 127A - Authentication of Notices and Other Documents |
738
| >> |
| Rule 128 - Foreign Tax Credit (FTC) |
739
| >> |
| Rule 129 - Form of Application Under Section 270AA |
741
| >> |
| Relaxation of Certain Provisions Due to COVID-19 |
741
| >> |