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INCOME-TAX RULES
ACCOUNTING STANDARDS NOTIFIED UNDER SECTION 145(2)
AUTHORITY FOR ADVANCE RULINGS (PROCEDURE) RULES, 1996
BANK TERM DEPOSIT SCHEME, 2006
BANKING CASH TRANSACTION TAX RULES, 2005
CAPITAL GAINS ACCOUNTS SCHEME, 1988
CENTRALISED PROCESSING OF RETURNS SCHEME, 2011
COMPANIES (ACCOUNTING STANDARDS) RULES, 2006
DEPOSIT SCHEME FOR RETIRING EMPLOYEES OF PUBLIC SECTOR COMPANIES, 1991
DEPOSIT SCHEME FOR RETIRING GOVERNMENT EMPLOYEES, 1989
ELECTRONIC FILING OF RETURNS OF TAX COLLECTED AT SOURCE SCHEME, 2005
ELECTRONIC FILING OF RETURNS OF TAX DEDUCTED AT SOURCE SCHEME, 2003
ELECTRONIC FURNISHING OF RETURN OF INCOME SCHEME, 2004
ELECTRONIC FURNISHING OF RETURN OF INCOME SCHEME, 2007
ELECTRONIC HARDWARE TECHNOLOGY PARK (EHTP) SCHEME
EMPLOYEES’ STOCK OPTION PLAN OR SCHEME
EQUITY LINKED SAVINGS SCHEME, 2005
EUROPEAN ECONOMIC COMMUNITY INTERNATIONAL INSTITUTIONAL PARTNERS SCHEME, 1993
EXPENDITURE-TAX RULES, 1987
FURNISHING OF RETURN OF INCOME ON INTERNET SCHEME, 2004
GUIDELINES FOR PROVIDING TRAINING BY SHIPPING COMPANIES FOR TONNAGE-TAX SCHEME UNDER CHAPTER XII-G OF INCOME-TAX ACT
HOSPITALISATION AND DOMICILIARYHOSPITALISATION BENEFIT POLICY
INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963
INCOME-TAX (CERTIFICATE PROCEEDINGS) RULES, 1962
INCOME-TAX (DISPUTE RESOLUTION PANEL) RULES, 2009
INCOME-TAX OMBUDSMAN GUIDELINES, 2010
INCOME-TAX SETTLEMENT COMMISSION (PROCEDURE) RULES, 1997
INCOME-TAX WELFARE FUND RULES, 2007
INDUSTRIAL PARK SCHEME, 2002
INDUSTRIAL PARK SCHEME, 2008
INSTRUCTIONS TO SUBORDINATE AUTHORITIES - AUTHORISATION REGARDING CONDONATION OF DELAY IN FILING REFUND CLAIM
INVESTMENT DEPOSIT ACCOUNT SCHEME, 1986
ISSUE OF FOREIGN CURRENCY CONVERTIBLE BONDS AND ORDINARY SHARES (THROUGH DEPOSITARY RECEIPT MECHANISM) SCHEME, 1993
NATIONAL SAVINGS CERTIFICATES (IX-ISSUE) RULES, 2011
NATIONAL SAVINGS CERTIFICATES (VI ISSUE) RULES, 1981
NATIONAL SAVINGS CERTIFICATES (VII ISSUE) RULES, 1981
NATIONAL SAVINGS CERTIFICATES (VIII ISSUE) RULES, 1989
NATIONAL SAVINGS SCHEME RULES, 1987
NATIONAL SAVINGS SCHEME RULES, 1992
PUBLIC PROVIDENT FUND SCHEME, 1968
REVERSE MORTGAGE SCHEME, 2008
SCHEME FOR BULK FILING OF RETURNS BY SALARIED EMPLOYEES, 2002
SCHEME FOR FILING OF RETURNS BY SALARIED EMPLOYEES THROUGH EMPLOYER, 2004
SCHEME FOR FURNISHING OF PAPER RETURNS OF TAX COLLECTED AT SOURCE, 2005
SCHEME FOR FURNISHING OF PAPER RETURNS OF TAX DEDUCTED AT SOURCE, 2005
SCHEME TO DEVELOP, OPERATE & MAINTAIN SPECIAL ECONOMIC ZONES UNDER SECTION 80-IA OF THE INCOME-TAX ACT READ WITH RULE 18C(2) OF INCOME-TAX RULES
SECURITIES LENDING SCHEME, 1997
SECURITIES TRANSACTION TAX RULES, 2004
SITE RESTORATION FUND SCHEME, 1999
SOCIAL SECURITY CERTIFICATES RULES, 1982
SOFTWARE TECHNOLOGY PARKS SCHEME
SPECIAL PROVISIONS FOR PAYMENT OF TAX BY CERTAIN LIMITED LIABILITY PARTNERSHIPS
TAX RETURN PREPARER SCHEME, 2006
WAIVER OR REDUCTION OF INTEREST
WEALTH-TAX RULES, 1957
WEALTH-TAX SETTLEMENT COMMISSION (PROCEDURE) RULES, 1997
Rule Wise
Subject Wise
Appendix
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354 Records | Page [1 of 8]
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Rule - 1
Short title and commencement
Rule - 2
Definitions
Rule - 2A
Limits for the purposes of section 10(13A)
Rule - 2B
Conditions for the purpose of section 10(5)
Rule - 2BA
Guidelines for the purposes of section 10(10C)
Rule - 2BB
Prescribed allowances for the purposes of clause (14) of section 10
Rule - 2BBA
Circumstances and conditions for the purposes of clause (19) of section 10
Rule - 2BC
Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10
Rule - 2C
Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
Rule - 2CA
Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
Rule - 2D
Guidelines for approval under clause (23F) of section 10
Rule - 2DA
Guidelines for approval under clause (23FA) of section 10
Rule - 2E
Guidelines for approval under clause (23G) of section 10
Rule - 3
Valuation of perquisites
Rule - 3A
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 - 4
Unrealised rent
Rule - 5
Depreciation
Rule - 5A
Form of report by an accountant for claiming deduction under section 32(1)(iia)
Rule - 5AA
Prescribed authority for investment allowance
Rule - 5AB
Report of audit of accounts to be furnished under section 32AB(5)
Rule - 5AC
Report of audit of accounts to be furnished under section 33AB(2)
Rule - 5AD
Report of audit of accounts to be furnished under section 33ABA(2)
Rule - 5B
Development rebate
Rule - 5C
Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule - 5D
Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) of sub-section (1) of section 35
Rule - 5E
Conditions 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 - 5F
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
Rule - 6
Prescribed authority for expenditure on scientific research
Rule - 6A
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6AA
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6AAA
Prescribed authority for the purposes of sections 35CC and 35CCA
Rule - 6AAB
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6AAC
Prescribed authority for the purposes of section 35CCB
Rule - 6AB
Form of audit report for claiming deductions under sections 35D and 35E
Rule - 6ABA
Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
Rule - 6ABAA
Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule - 6ABB
Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
Rule - 6AC
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6B
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6C
[OMITTED BY THE IT (AMDT.) RULES, 1973, W.E.F. 1-4-1973]
Rule - 6D
[OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
Rule - 6DD
Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by an account payee cheque drawn on a bank or account payee bank draft
Rule - 6DDA
Conditions 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 - 6DDB
Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule - 6E
Limits of reserve for unexpired risks
Rule - 6EA
Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
Rule - 6EB
Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
Rule - 6F
Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
Rule - 6G
Report of audit of accounts to be furnished under section 44AB
Rule - 6GA
Form of report of audit to be furnished under sub-section (2) of section 44DA
354 Records | Page [1 of 8]
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