Rule - 1
Short title and commencement
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 - 2F
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) 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 - 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