Every income-tax rule, with its new number.
The Income-tax Rules, 2026 replaced the 1962 Rules from 1 April 2026. The old rule is on the left. A rule marked new has no earlier counterpart.
363 rules
| Income-tax Rules, 1962 | Income-tax Rules, 2026 |
|---|---|
| New: no earlier rule | Rule 31 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a) |
| New: no earlier rule | Rule 45 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6] |
| New: no earlier rule | Rule 66 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 |
| New: no earlier rule | Rule 82 Exercise of option for determination of arm’s length price for multiple years in a single proceeding |
| New: no earlier rule | Rule 91 Procedure relating to transactions of provision of information technology services |
| New: no earlier rule | Rule 153 Distraint and sale |
| New: no earlier rule | Rule 166 Conditions for treating a return as defective return under section 263(7) |
| New: no earlier rule | Rule 173 Jurisdiction of Valuation Officers as per section 2(110) read with section 269 |
| New: no earlier rule | Rule 174 Day and time for inspection by Valuation Officers, etc., as per section 269(3) |
| New: no earlier rule | Rule 176 Procedure for faceless assessment, reassessment or recomputation under section 273(1) |
| New: no earlier rule | Rule 182 Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346 |
| New: no earlier rule | Rule 183 Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person |
| New: no earlier rule | Rule 186 Application under section 342(5) for change of purpose for which income has been accumulated or set apart |
| New: no earlier rule | Rule 210 Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15] |
| New: no earlier rule | Rule 225 Procedure for recovery of tax for the purposes of sections 413 and 475 |
| New: no earlier rule | Rule 241 Definitions for purposes of rules 242, 243 and 244 |
| New: no earlier rule | Rule 242 Obligation for reporting transaction of crypto-asset under section 509 |
| New: no earlier rule | Rule 243 Reporting requirements for transaction of crypto-asset under section 509 |
| New: no earlier rule | Rule 244 Due diligence procedures under section 509 |
| New: no earlier rule | Rule 246 Application for registration as valuer under section 514 |
| New: no earlier rule | Rule 247 Qualification of registered valuer for the purposes of section 514 |
| New: no earlier rule | Rule 248 Charging of fee and submission of valuation report under section 514 |
| New: no earlier rule | Rule 249 Removal from register of names of valuers and restoration |
| Rule 1Short title and commencement | Rule 1 Short title and commencement |
| Rule 2Definitions | Rule 2 Definitions |
| Rule 2ALimits for the purposes of section 10(13A) | Rule 279 Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act |
| Rule 2BConditions for the purpose of section 10(5) | Rule 278 Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act |
| Rule 2BAGuidelines for the purposes of section 10(10C) | Rule 20 Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation |
| Rule 2BBPrescribed allowances for the purposes of clause (14) of section 10 | Rule 280 Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act |
| Rule 2BBACircumstances and conditions for the purposes of clause (19) of section 10 | Rule 281 Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act |
| Rule 2BBBPercentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10 | Rule 287 Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act |
| Rule 2DBOther conditions to be satisfied by the pension fund | Rule 282 Notification of pension fund and other conditions to be satisfied by the pension fund |
| Rule 2DCAComputation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act | Rule 283 Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act |
| Rule 2DDComputation of exempt income of specified fund for the purposes of clause (23FF) of section 10 | Rule 285 Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc |
| Rule 2FGuidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 | Rule 288 Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act |
| Rule 3Valuation of perquisites | Rule 15 Valuation of perquisites |
| Rule 3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner | Rule 18 Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
| Rule 3BAnnual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act | Rule 17 Salary income for purposes of section 17(1)(c)(ii) |
| Rule 3CSalary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act | Rule 16 Annual accretion referred to in section 17(1)(i) |
| Rule 3DGross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act | Rule 19 Gross total income for purposes of section 17(3)(b) |
| Rule 4Unrealised rent | Rule 21 Unrealised rent |
| Rule 5Depreciation | Rule 25 Depreciation |
| Rule 5ACReport of audit of accounts to be furnished under section 33AB(2) | Rule 290 Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account |
| Rule 5ADReport of audit of accounts to be furnished under section 33ABA(2) | Rule 291 Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund |
| Rule 5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 | Rule 32 Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association |
| Rule 5DConditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35 | Rule 33 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a) |
| Rule 5EConditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35 | Rule 34 Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a) |
| Rule 5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 | Rule 35 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b) |
| Rule 5GOption form for taxation of income from patent under section 115BBF | Rule 134 Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2] |
| Rule 6Prescribed authority for expenditure on scientific research | Rule 29 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2) |
| Rule 6Prescribed authority for expenditure on scientific research | Rule 30 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c) |
| Rule 6AExpenditure for obtaining right to use spectrum for telecommunication services | Rule 41 Expenditure for obtaining right to use spectrum for telecommunication services |
| Rule 6AADGuidelines for approval of agricultural extension project under section 35CCC | Rule 37 Procedure for approval of agricultural extension project under section 47(1)(a) |
| Rule 6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC | Rule 38 Conditions for notification of agricultural extension projects under section 47(1)(a) |
| Rule 6AAFGuidelines for approval of skill development project under section 35CCD | Rule 39 Procedure for approval of skill development projects under section 47(1)(b) |
| Rule 6AAGConditions subject to which a skill development project is to be notified under section 35CCD | Rule 40 Conditions subject to which a skill development project is to be notified under section 47(1)(b) |
| Rule 6AAHMeaning of expressions used in rule 6AAF and rule 6AAG | Rule 40 Conditions subject to which a skill development project is to be notified under section 47(1)(b) |
| Rule 6ABForm of audit report for claiming deductions under sections 35D and 35E | Rule 28 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51 |
| Rule 6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 | Rule 22 Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt |
| Rule 6ABAAInfrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 | Rule 24 Notification of infrastructure facility for the purposes of section 32(e) |
| Rule 6ABBAOther electronic modes | Rule 48 Other electronic modes of payment |
| Rule 6ABBBForm of statement to be furnished regarding preliminary expenses incurred under section 35D | Rule 27 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 |
| Rule 6DDCases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing | Rule 26 Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48 |
| Rule 6DDAConditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 | Rule 4 Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92) |
| Rule 6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 | Rule 5 Procedure for notification of a recognised stock exchange for the purposes of section 2(92) |
| Rule 6ELimits of reserve for unexpired risks | Rule 330 Limits of reserve for unexpired risks |
| Rule 6EASpecial provision regarding interest on bad and doubtful debts of financial institutions, banks, etc | Rule 42 Special provision regarding interest on bad and doubtful debt of specified financial institution |
| Rule 6FBooks of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions | Rule 46 Maintenance of books of account under section 62 |
| Rule 6GReport of audit of accounts to be furnished under section 44AB | Rule 47 Report of audit of accounts to be furnished under section 63 |
| Rule 6GAForm of report of audit to be furnished under sub-section (2) of section 44DA | Rule 43 Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services |
| Rule 6GBConditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC | Rule 44 Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2] |
| Rule 6HForm of report of an accountant under sub-section (3) of section 50B | Rule 54 Form of report of an accountant in respect of slump sale |
| Rule 7Income which is partially agricultural and partially from business | Rule 270 Determination of income, being partly from agricultural and partly from business |
| Rule 7AIncome from the manufacture of rubber | Rule 271 Income from manufacture of rubber, coffee and tea |
| Rule 7BIncome from the manufacture of coffee | Rule 271 Income from manufacture of rubber, coffee and tea |
| Rule 8Income from the manufacture of tea | Rule 271 Income from manufacture of rubber, coffee and tea |
| Rule 8AAMethod of determination of period of holding of capital assets in certain cases | Rule 6 Method of determination of period of holding of capital assets in certain cases |
| Rule 8ABAttribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48 | Rule 50 Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72 |
| Rule 8ADComputation of capital gains for the purposes of sub-section (1B) of section 45 | Rule 49 Computation of capital gains for purposes of section 67(5) |
| Rule 8BGuidelines for notification of zero coupon bond | Rule 7 Procedure for notification of zero coupon bond |
| Rule 8CComputation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 | Rule 23 Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) |
| Rule 8DMethod for determining amount of expenditure in relation to income not includible in total income | Rule 14 Method for determining amount of expenditure in relation to income not includible in total income |
| Rule 9ADeduction in respect of expenditure on production of feature films | Rule 272 Deduction in respect of expenditure on production of feature films |
| Rule 9BDeduction in respect of expenditure on acquisition of distribution rights of feature films | Rule 273 Deduction in respect of expenditure on acquisition of distribution rights of feature films |
| Rule 9CConditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation | Rule 60 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation |
| Rule 9DCalculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit | Rule 277 Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit |
| Rule 10Determination of income in the case of non-residents | Rule 9 Determination of income in case of non-residents |
| Rule 10AMeaning of expressions used in computation of arm length price | Rule 77 Meaning of expressions used in determination of arm’s length price |
| Rule 10ABOther method of determination of arm length price | Rule 78 Other method for determination of arm’s length price |
| Rule 10BDetermination of arm length price under section 92C | Rule 79 Determination of arm’s length price under section 165 |
| Rule 10CMost appropriate method | Rule 80 Most appropriate method |
| Rule 10CAComputation of arm length price in certain cases | Rule 81 Determination of arm’s length price in certain cases |
| Rule 10CBComputation of interest income pursuant to secondary adjustments | Rule 83 Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments |
| Rule 10DInformation and documents to be kept and maintained under section 92D | Rule 84 Information and documents to be kept and maintained under section 171(1) |
| Rule 10DAMaintenance and furnishing of information and document by certain person under section 92D | Rule 123 Maintenance and furnishing of information and document by constituent entity of an international group under section 171 |
| Rule 10DBFurnishing of Report in respect of an International Group | Rule 124 Furnishing of report in respect of an international group under section 511 |
| Rule 10EReport from an accountant to be furnished under section 92E | Rule 85 Report from an accountant to be furnished under section 172 |
| Rule 10FMeaning of expressions used in matters in respect of advance pricing agreement | Rule 103 Meaning of expressions used in matters in respect of advance pricing agreement |
| Rule 10GPersons eligible to apply | Rule 104 Persons eligible to apply |
| Rule 10HPre-filing consultation | Rule 105 Pre-filing consultation |
| Rule 10-IApplication for advance pricing agreement | Rule 106 Application for advance pricing agreement |
| Rule 10JWithdrawal of application for agreement | Rule 107 Withdrawal of application for agreement |
| Rule 10KPreliminary processing of application | Rule 108 Preliminary processing of application |
| Rule 10LProcedure | Rule 109 Procedure |
| Rule 10MTerms of the agreement | Rule 110 Terms of the agreement |
| Rule 10MARoll Back of the Agreement | Rule 111 Roll back of Agreement |
| Rule 10NAmendments to Application | Rule 112 Amendments to application |
| Rule 10-OFurnishing of Annual Compliance Report | Rule 113 Furnishing of annual compliance report |
| Rule 10PCompliance Audit of the agreement | Rule 114 Compliance audit of agreement |
| Rule 10QRevision of an agreement | Rule 115 Revision of an agreement |
| Rule 10RCancellation of an agreement | Rule 116 Cancellation of an agreement |
| Rule 10RAProcedure for giving effect to rollback provision of an Agreement | Rule 117 Procedure for giving effect to rollback provision of an Agreement |
| Rule 10RBRelief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB | Rule 118 Relief in tax payable under section 206(1) due to operation of section 206(1)(i) |
| Rule 10SRenewing an agreement | Rule 119 Renewing an agreement |
| Rule 10TMiscellaneous | Rule 120 Miscellaneous |
| Rule 10TADefinitions | Rule 86 Definitions for safe harbour rules for international trans- actions |
| Rule 10TBEligible assessee | Rule 87 Eligible assessee for safe harbour rules for international transactions |
| Rule 10TCEligible international transaction | Rule 88 Eligible international transactions for safe harbour |
| Rule 10TDSafe Harbour | Rule 89 Safe harbour for eligible international transactions |
| Rule 10TEProcedure | Rule 90 Procedure relating to transactions other than provision of information technology services |
| Rule 10TFSafe harbour rules not to apply in certain cases | Rule 92 Safe harbour rules for international transactions not to apply in certain cases |
| Rule 10TGMutual Agreement Procedure not to apply | Rule 93 Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted |
| Rule 10THDefinitions | Rule 94 Definitions for safe harbour rules for specified domestic transaction |
| Rule 10THAEligible assessee | Rule 95 Eligible assessee for safe harbour rules for specified domestic transactions |
| Rule 10THBEligible specified domestic transaction | Rule 96 Eligible specified domestic transaction for safe harbour |
| Rule 10THCSafe Harbour | Rule 97 Safe harbour for eligible specified domestic transaction |
| Rule 10THDProcedure | Rule 98 Procedure governing safe harbour rules for specified domestic transactions |
| Rule 10TIDefinitions | Rule 99 Definitions for safe harbour rules for income attribution in case of income from business and profession |
| Rule 10TIASafe Harbour | Rule 100 Safe harbour for income attribution in case of income from business and profession |
| Rule 10TIBProcedure | Rule 101 Procedure governing safe harbour rules for income attribution in case of income from business and profession |
| Rule 10TICMutual Agreement Procedure not to apply | Rule 102 Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised |
| Rule 10UChapter X-A not to apply in certain cases | Rule 128 Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases |
| Rule 10UADetermination of consequences of impermissible avoidance arrangement | Rule 127 Determination of consequences of impermissible avoidance arrangement |
| Rule 10UBNotice, Forms for reference under section 144BA | Rule 129 Notice and Forms for reference under section 274 |
| Rule 10UCTime limits | Rule 130 Time limits |
| Rule 10UEProcedure before the Approving Panel | Rule 131 Procedure before Approving Panel |
| Rule 10UFRemuneration | Rule 132 Remuneration |
| Rule 10VGuidelines for application of section 9A | Rule 274 Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act |
| Rule 10VAApproval of the fund | Rule 275 Approval of the investment fund at its option for purposes of section 9(12) |
| Rule 10VBStatement to be furnished by the fund | Rule 276 Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act |
| Rule 11AMedical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U | Rule 61 Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154 |
| Rule 11BConditions for allowance for deduction under section 80GG | Rule 65 Conditions for claim for deduction under section 134 |
| Rule 11DDSpecified diseases and ailments for the purpose of deduction under section 80DDB | Rule 62 Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 |
| Rule 11-OAGuidelines for notification of affordable housing project as specified business under section 35AD | Rule 36 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) |
| Rule 11-OBGuidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD | Rule 36 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) |
| Rule 11PApplication for exercising or renewing the option for tonnage tax scheme | Rule 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| Rule 11QComputation of deemed tonnage | Rule 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| Rule 11RIncidental activities for purposes of relevant shipping income | Rule 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| Rule 11SComputation of average of net tonnage for charter-in of tonnage | Rule 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| Rule 11TForm of report of an accountant under clause (ii) of section 115VW | Rule 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| Rule 11UMeaning of expressions used in determination of fair market value | Rule 56 Meaning of expressions used in determination of fair market value |
| Rule 11UADetermination of fair market value | Rule 57 Determination of fair market value |
| Rule 11UAADetermination of Fair Market Value for share other than quoted share | Rule 57 Determination of fair market value |
| Rule 11UABDetermination of fair market value for inventory | Rule 57 Determination of fair market value |
| Rule 11UACPrescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56 | Rule 58 Prescribed class of persons for the purpose of section 92(3)(i) and section 79 |
| Rule 11UACAComputation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56 | Rule 59 Computation of income chargeable to tax under section 92(2)(l) |
| Rule 11UADPrescribed class of persons for the purpose of section 50CA | Rule 58 Prescribed class of persons for the purpose of section 92(3)(i) and section 79 |
| Rule 11UAEComputation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act | Rule 53 Computation of fair market value of capital assets for purposes of section 77 |
| Rule 11UBFair market value of assets in certain cases | Rule 10 Definition of terms for rules 11 and 12 |
| Rule 11UCDetermination of Income attributable to assets in India | Rule 11 Fair market value of assets in certain cases |
| Rule 11UDThresholds for the purposes of significant economic presence | Rule 12 Determination of income attributable to assets in India |
| Rule 11UESpecified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9 | Rule 13 Threshold for purposes of significant economic presence |
| Rule 12Return of income and return of fringe benefits | Rule 164 Forms, eligibility, verification etc. in respect of return of income |
| Rule 12AAPrescribed person for the purposes of clause (c) and clause (cd) of section 140 | Rule 168 Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] |
| Rule 12ABConditions for furnishing return of income by persons referred to in clause (b) of sub-section(1) of section 139 | Rule 163 Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x) |
| Rule 12ACUpdated return of income | Rule 165 Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section |
| Rule 12ADReturn of income under section 170A | Rule 177 Modified return of income in respect of business reorganisation under section 314 |
| Rule 12AEReturn of income under section 158BC | Rule 180 Return of income in respect of block assessment under section 294(1) |
| Rule 12CStatement under sub-section (2) of section 115U | Rule 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) |
| Rule 12CAStatement under sub-section (4) of section 115UA | Rule 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) |
| Rule 12CBStatement under sub-section (7) of section 115UB | Rule 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) |
| Rule 12CCStatement under sub-section (4) of section 115TCA | Rule 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) |
| Rule 12DPrescribed income-tax authority under section 133C | Rule 156 Prescribed income-tax authority under section 259 |
| Rule 12EPrescribed authority under sub-section (2) of section 143 | Rule 175 Prescribed authority for issue of notice under section 270(8) |
| Rule 12FPrescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 | Rule 170 Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof |
| Rule 13Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 | Rule 149 Procedure to requisition services under section 247(5) and to make a reference under section 247(9) |
| Rule 13Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 | Rule 150 Valuation under section 247(9) |
| Rule 13AValuation under sub-section (9D) of section 132 | Rule 150 Valuation under section 247(9) |
| Rule 14Form of verification under section 142 | Rule 169 Form of verification for furnishing information under section 268(1)(c) |
| Rule 14AForms for report of audit or inventory valuation under section 142(2A) | Rule 171 Forms for report of audit or inventory valuation under section 268(5) |
| Rule 14BGuidelines for the purposes of determining expenses for audit or inventory valuation | Rule 172 Procedure for purposes of determining expenses for audit or inventory valuation |
| Rule 15Notice of demand for regular assessment, etc | Rule 179 Notice of demand under section 289 |
| Rule 15ADeclaration under section 158A | Rule 194 Declaration under section 375 |
| Rule 16Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court | Rule 195 Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court |
| Rule 16CRequirements for approval of a fund under section 10(23AAA) | Rule 286 Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act |
| Rule 16DDForm of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A | Rule 67 Form of particulars to be furnished along with return of income for claiming deduction under section 144 |
| Rule 17Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 | Rule 184 Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5) |
| Rule 17Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 | Rule 185 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income |
| Rule 17AApplication for registration of charitable or religious trusts etc | Rule 181 Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii) |
| Rule 17AABooks of account and other documents to be kept and maintained | Rule 187 Books of account and other documents to be kept and maintained by a registered non-profit organisation |
| Rule 17BAudit report in the case of charitable or religious trusts, etc | Rule 188 Report of audit in case of registered non-profit organisations under section 348 |
| Rule 17CAFunctions of electoral trusts | Rule 289 Rules for functioning of an electoral trust |
| Rule 17CBMethod of valuation for the purposes of sub-section (2) of section 115TD | Rule 189 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income |
| Rule 18AAAPrescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G | Rule 63 Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133 |
| Rule 18AAAAAGuidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G | Rule 64 Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv) |
| Rule 18ABFurnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35 | Rule 190 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1) |
| Rule 19ABForm of report for claiming deduction under section 80JJAA | Rule 68 Furnishing of report under section 146 |
| Rule 19ACForm of certificate to be furnished under sub-section (3) of section 80QQB | Rule 70 Form of certificate to be furnished under section 151(5) |
| Rule 19ADPrescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB | Rule 71 Prescribed authority and form of certificate to be furnished under section 152(5) |
| Rule 19AEForm of report of accountant to be furnished under sub-section (3) of section 80LA | Rule 69 Report of accountant to be furnished under section 147(4)(a) |
| Rule 20Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88 | Rule 331 Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act |
| Rule 20AGuidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88 | Rule 331 Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act |
| Rule 21ARelief when salary is paid in arrears or in advance, etc | Rule 73 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc |
| Rule 21AAFurnishing of particulars for claiming relief under section 89 | Rule 73 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc |
| Rule 21AAATaxation of income from retirement benefit account maintained in a notified country | Rule 74 Taxation of income from retirement benefit account maintained in a notified country |
| Rule 21ABCertificate for claiming relief under an agreement referred to in sections 90 and 90A | Rule 75 Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) |
| Rule 21ACFurnishing of authorisation and maintenance of documents etc. for the purposes of section 94A | Rule 125 Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176 |
| Rule 21ACAConditions and activities for the Finance Company located in any International Financial Services Centre for section 94B | Rule 126 Conditions and activities for finance company located in any International Financial Services Centre for section 177 |
| Rule 21ADExercise of option under sub-section (4) of section 115BA | Rule 136 Exercise or withdrawal of option for new tax regime |
| Rule 21AIComputation of exempt income of specified fund for the purposes of clause (4D) of section 10 | Rule 139 Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act |
| Rule 21AIAOther conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act | Rule 144 Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act |
| Rule 21AJDetermination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD | Rule 140 Determination of income of a specified fund attributable to units held by non-residents under section 210(2) |
| Rule 21AJAComputation 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 | Rule 141 Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act |
| Rule 21AJAComputation 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 | Rule 142 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit |
| Rule 21AJAADetermination 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 | Rule 143 Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3) |
| Rule 21AKConditions for the purpose of clause (4E) of section 10 | Rule 284 Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act |
| Rule 21ALOther Conditions required to be fulfilled by the original fund | Rule 51 Other conditions required to be fulfilled by the original fund |
| Rule 26Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency | Rule 207 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency |
| Rule 26AFurnishing of particulars of income under the head "Salaries" | Rule 204 Furnishing of particulars for deduction of tax at source from income under head “Salaries” |
| Rule 26BStatement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source | Rule 204 Furnishing of particulars for deduction of tax at source from income under head “Salaries” |
| Rule 26CFurnishing of evidence of claims by employee for deduction of tax under section 192 | Rule 205 Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries” |
| Rule 26DFurnishing of declaration and evidence of claims by specified senior citizen under section 194P | Rule 208 Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] |
| Rule 27Prescribed arrangements for declaration and payment of dividends within India | Rule 3 Arrangements for declaration and payment of dividends within India |
| Rule 28Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 28AACertificate for deduction at lower rates or no deduction of tax from income other than dividends | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 28ABCertificate of no deduction of tax in case of certain entities | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 29Certificate of no deduction of tax or deduction at lower rates from dividends | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 29AForm of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of | Rule 72 Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) |
| Rule 29BApplication for certificate authorising receipt of interest and other sums without deduction of tax | Rule 209 Application by payee for certificate authorising receipt of interest and other sums without deduction of tax |
| Rule 29BAApplication for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients | Rule 214 Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients |
| Rule 29CDeclaration by person claiming receipt of certain incomes without deduction of tax | Rule 211 Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6) |
| Rule 30Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192 | Rule 218 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a) |
| Rule 31Certificate of tax deducted at source to be furnished under section 203 | Rule 215 Certificate of tax deducted or collected at source to be furnished under section 395(4) |
| Rule 31AStatement of deduction of tax under sub-section (3) of section 200 | Rule 219 Statement of deduction or collection of tax at source under section 397(3)(b) |
| Rule 31AAStatement of collection of tax under proviso to sub-section (3) of section 206C | Rule 219 Statement of deduction or collection of tax at source under section 397(3)(b) |
| Rule 31ACBForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 | Rule 221 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default |
| Rule 37BACredit for tax deducted at source for the purposes of section 199 | Rule 203 Credit for tax deducted or collected at source |
| Rule 37BBFurnishing of information for payment to a non-resident, not being a company, or to a foreign company | Rule 220 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company |
| Rule 37BCRelaxation from deduction of tax at higher rate under section 206AA | Rule 217 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents |
| Rule 37CDeclaration by a buyer for no collection of tax at source under section 206C(1A) | Rule 212 Declaration by a buyer for no collection of tax at source under section 394(2) |
| Rule 37CATime and mode of payment to Government account of tax collected at source under section 206C | Rule 218 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a) |
| Rule 37DCertificate of tax collected at source under section 206C(5) | Rule 215 Certificate of tax deducted or collected at source to be furnished under section 395(4) |
| Rule 37GApplication for certificate for collection of tax at lower rates under sub-section (9) of section 206C | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 37HCertificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C | Rule 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| Rule 37-ICredit for tax collected at source for the purposes of sub-section (4) of section 206C | Rule 203 Credit for tax deducted or collected at source |
| Rule 37JForm for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C | Rule 221 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default |
| Rule 38Notice of demand | Rule 222 Notice of demand under section 289 |
| Rule 39Estimate of advance tax | Rule 223 Estimate of advance tax under section 407(8) |
| Rule 40BSpecial provision for payment of tax by certain companies | Rule 137 Form of report for computation of book profit of companies |
| Rule 40BASpecial provisions for payment of tax by certain persons other than a company | Rule 138 Form of report for computation of adjusted total income by certain persons other than a company |
| Rule 40GRefund claim under section 239A | Rule 230 Refund claim under section 434 |
| Rule 42Prescribed authority for tax clearance certificates | Rule 227 Prescribed authority for tax clearance certificates under section 420 |
| Rule 43Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230 | Rule 228 Forms and certificates for the purposes of section 420 |
| Rule 44Production of certificate | Rule 229 Production of certificate under section 420 |
| Rule 44DAAConstitution of Dispute Resolution Committee | Rule 196 Constitution of Dispute Resolution Committee under section 379 |
| Rule 44DABApplication for resolution of dispute before the Dispute Resolution Committee | Rule 197 Application for resolution of dispute before the Dispute Resolution Committee under section 379 |
| Rule 44DACPower to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act | Rule 198 Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379 |
| Rule 44DADDefinitions | Rule 199 Definitions |
| Rule 44EApplication for obtaining an advance ruling | Rule 200 Application for obtaining an advance ruling under section 383 |
| Rule 44FCertification of copies of the advance rulings pronounced by the Board | Rule 201 Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8) |
| Rule 44FAForm and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W | Rule 202 Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1) |
| Rule 44GApplication seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement | Rule 121 Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement |
| Rule 44GAProcedure to deal with requests for bilateral or multilateral advance pricing agreements | Rule 122 Procedure to deal with requests for bilateral or multilateral advance pricing agreements |
| Rule 45Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) | Rule 167 Form of appeal to Joint Commissioner (Appeals) or Com- missioner (Appeals) under section 358 |
| Rule 46Mode of service | Rule 191 Mode of service of any order referred to in section 358(3)(b) |
| Rule 46AProduction of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) | Rule 192 Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) |
| Rule 47Form of appeal and memorandum of cross-objections to Appellate Tribunal | Rule 193 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 |
| Rule 49Definitions | Rule 250 Definitions for the purposes of rules 251 to 268 |
| Rule 50Accountancy examinations recognised | Rule 251 Accountancy examinations recognised |
| Rule 51Educational qualifications prescribed | Rule 252 Educational qualifications prescribed |
| Rule 51ANature of business relationship | Rule 253 Nature of business relationship |
| Rule 51BAppearance by Authorised Representative in certain cases | Rule 254 Appearance by Authorised Representative in certain cases |
| Rule 53Register of income-tax practitioners | Rule 255 Register of income-tax practitioners |
| Rule 54Application for registration | Rule 256 Application for registration |
| Rule 55Certificate of registration | Rule 257 Certificate of registration |
| Rule 56Cancellation of certificate | Rule 258 Cancellation of certificate |
| Rule 57Cancellation of certificate obtained by misrepresentation | Rule 259 Cancellation of certificate obtained by misrepresentation |
| Rule 58Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed | Rule 260 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed |
| Rule 59Prescribed authority to order an inquiry | Rule 261 Prescribed authority to order an inquiry |
| Rule 60Charge-sheet | Rule 262 Charge-sheet |
| Rule 61Inquiry Officer | Rule 263 Inquiry Officer |
| Rule 62Proceedings before Inquiry Officer | Rule 264 Proceedings before Inquiry Officer |
| Rule 63Order of the prescribed authority | Rule 265 Order of the prescribed authority |
| Rule 64Procedure if no Inquiry Officer appointed | Rule 266 Procedure if no Inquiry Officer appointed |
| Rule 65Change of Inquiry Officer | Rule 267 Change of Inquiry Officer |
| Rule 66Powers of prescribed authority and Inquiry Officer | Rule 268 Powers of prescribed authority and Inquiry Officer |
| Rule 67Investment of fund moneys | Rule 292 Investment of fund moneys |
| Rule 67ANomination | Rule 293 Nomination |
| Rule 74Accounts | Rule 294 Accounts |
| Rule 76Penalty for assigning or creating a charge on beneficial interest | Rule 295 Assigning or creating a charge on beneficial interest in a recognized provident fund |
| Rule 77Application for recognition | Rule 296 Application for recognition |
| Rule 78Order of recognition | Rule 297 Order of recognition |
| Rule 79Withdrawal of recognition | Rule 298 Withdrawal of recognition |
| Rule 80Exemption from tax when recognition withdrawn | Rule 299 Exemption from tax when recognition withdrawn |
| Rule 81Appeal | Rule 300 Appeal under paragraph 13(1) of Part A of Schedule XI to the Act |
| Rule 82Definitions | Rule 301 Definitions for purposes of rules 302 to 315 |
| Rule 83Establishment of fund and trust | Rule 302 Conditions regarding trust and trustees |
| Rule 84Conditions regarding trustees | Rule 302 Conditions regarding trust and trustees |
| Rule 85Investment of fund moneys | Rule 303 Investment of fund moneys |
| Rule 86Admission of directors to a fund | Rule 304 Admission of directors to a fund |
| Rule 87Ordinary annual contributions | Rule 305 Ordinary annual contributions |
| Rule 88Initial contributions | Rule 306 Initial contributions |
| Rule 89Scheme of insurance or annuity | Rule 307 Scheme of insurance or annuity |
| Rule 90Commutation of annuity | Rule 308 Commutation of annuity |
| Rule 91Beneficiary not to have any interest in insurance and employer not to have any interest in fund moneys | Rule 309 Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund |
| Rule 92Penalty if employee assigns or charges interest in fund | Rule 310 Penalty, where employee assigns or charges interest in fund |
| Rule 93Arrangements on winding up, etc., of business | Rule 311 Arrangements on winding up, etc., of business |
| Rule 94Arrangements for winding up, etc., of fund | Rule 312 Arrangements for winding up, etc., of fund |
| Rule 95Application for approval | Rule 313 Application of approval |
| Rule 96Amendment of rules, etc., of fund | Rule 314 Amendment of rules, etc., of fund |
| Rule 97Appeal | Rule 315 Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund |
| Rule 98Definitions | Rule 316 Definitions for purposes of rules 317 to 329 |
| Rule 99Establishment of fund and trust | Rule 317 Conditions regarding trust and trustees |
| Rule 100Conditions regarding trustees | Rule 317 Conditions regarding trust and trustees |
| Rule 101Investment of fund moneys | Rule 318 Investment of fund moneys |
| Rule 101ANomination | Rule 319 Nomination |
| Rule 102Admission of directors to a fund | Rule 320 Admission of directors to a fund |
| Rule 103Ordinary annual contributions | Rule 321 Ordinary annual contributions |
| Rule 104Initial contributions | Rule 322 Initial contributions |
| Rule 105Penalty if employee assigns or charges interest in fund | Rule 323 Assigning or creating a charge on beneficial interest in a gratuity fund |
| Rule 106Employer not to have interest in fund moneys | Rule 324 Employer not to have interest in fund moneys |
| Rule 107Arrangements for winding up, etc., of business | Rule 325 Arrangements for winding up, etc., of business |
| Rule 108Arrangements for winding up of the fund | Rule 326 Arrangements for winding up of the fund |
| Rule 109Application for approval | Rule 327 Application for approval |
| Rule 110Amendment of rules, etc., of fund | Rule 328 Amendment of rules, etc., of fund |
| Rule 111Appeal | Rule 329 Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund |
| Rule 111AAConditions for reference to Valuation Officers | Rule 55 Conditions for reference to Valuation Officers under section 91(1)(b) |
| Rule 111BPublication and circulation of Boards order | Rule 147 Publication and circulation of order of Board under section 239(3)(a) |
| Rule 112Search and seizure | Rule 148 Search and Seizure under section 247 |
| Rule 112CRelease of remaining assets | Rule 152 Release of remaining assets under section 250 |
| Rule 112DRequisition of books of account, etc | Rule 151 Requisition of books of account, etc. under section 248 |
| Rule 112EForm of information under section 133B(1) | Rule 154 Form of information under section 254(1) |
| Rule 113Disclosure of information respecting assessees | Rule 155 Disclosure of information related to assessees under section 258(2) |
| Rule 114Application for allotment of a permanent account number | Rule 158 Application for allotment of a Permanent Account Number |
| Rule 114AApplication for allotment of a tax deduction and collection account number | Rule 216 Application for allotment of a tax deduction and collection account number |
| Rule 114AAAManner of making permanent account number inoperative | Rule 162 When PAN becomes inoperative under section 262(6) |
| Rule 114AABClass or classes of person to whom provisions of section 139A shall not apply | Rule 157 Persons exempt from obtaining Permanent Account Number under section 262 |
| Rule 114BTransactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A | Rule 159 Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e) |
| Rule 114BBTransactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A | Rule 161 Transactions for purposes of section 262(9)(a) |
| Rule 114DTime and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60 | Rule 160 Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97 |
| Rule 114DAFurnishing of Annual Statement by a non-resident having Liaison Office in India | Rule 234 Furnishing of annual statement by a non-resident having office in India |
| Rule 114DBInformation or documents to be furnished under section 285A | Rule 235 Information or documents to be furnished under section 506 |
| Rule 114EFurnishing of statement of financial transaction | Rule 237 Furnishing of statement of financial transaction |
| Rule 114FDefinitions | Rule 238 Definitions |
| Rule 114GInformation to be maintained and reported | Rule 239 Information to be maintained and reported |
| Rule 114HDue diligence requirement | Rule 240 Due diligence requirement |
| Rule 114-IAnnual Information Statement | Rule 245 Annual Information Statement |
| Rule 115Rate of exchange for conversion into rupees of income expressed in foreign currency | Rule 206 Rate of exchange for conversion into rupees of income expressed in foreign currency |
| Rule 115ARate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, | Rule 52 Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72 |
| Rule 117BForm of statement under section 222 or section 223 | Rule 224 Form of statement under section 413 or section 414 |
| Rule 117CTax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer | Rule 226 Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413 |
| Rule 119AProcedure to be followed in calculating interest | Rule 269 Procedure to be followed in calculating interest under section 533(2)(u) |
| Rule 119AAModes of payment for the purpose of section 269SU | Rule 133 Modes of payment for the purpose of section 187 |
| Rule 121AForm of statement to be furnished by producers of cinematograph films or persons engaged in specified activity | Rule 236 Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity |
| Rule 125Electronic payment of tax | Rule 333 Electronic payment of tax, interest, fee and penalty |
| Rule 126Computation of period of stay in India in certain cases | Rule 8 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship |
| Rule 127Service of notice, summons, requisition, order and other communication | Rule 232 Service of notice, summons, requisition, order and other communication under section 501 |
| Rule 127AAuthentication of notices and other documents | Rule 233 Authentication of notices and other documents |
| Rule 128Foreign Tax Credit | Rule 76 Foreign tax credit |
| Rule 129Form of application under section 270AA | Rule 231 Form of application under section 440 |
| Rule 131Electronic furnishing of Forms, Returns, Statements, Reports, orders etc | Rule 332 Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc |
| Rule 133Calculation of net winnings from online games for purpose of section 115BBJ | Rule 135 Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5] |
| Rule 134Application under sub-section (20) of section 155 regarding credit of tax deduction at source | Rule 178 Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source |
Nothing in this list matches. Try the number alone.
Source: Utility to check provisions of Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025, Income Tax Department, Government of India (Central Board of Direct Taxes). The department last reviewed it on 28 Sept 2026. Headings are printed as the department gives them.
A whole notice or Form 16 can be converted at once in the translator.
The 2025 Act applies to income of tax year 2026-27 onwards. A reference list, not advice on your own case: read the section itself before acting on it.