| 1 | Short title and commencement |
| 2 | Definitions |
| 2A | Limits for the purposes of section 10(13A) |
| 2B | Conditions for the purpose of section 10(5) |
| 2BA | Guidelines for the purposes of section 10(10C) |
| 2BB | Prescribed allowances for the purposes of clause (14) of section 10 |
| 2BBA | Circumstances and conditions for the purposes of clause (19) of section 10 |
| 2BC | Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10 |
| 2C | Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 |
| 2CA | Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 |
| 2D | Guidelines for approval under clause (23F) of section 10 |
| 2DA | Guidelines for approval under clause (23FA) of section 10 |
| 2E | Guidelines for approval under clause (23G) of section 10 |
| 3 | Valuation of perquisites |
| 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 |
| 4 | Unrealised rent |
| 5 | Depreciation |
| 5A | Form of report by an accountant for claiming deduction under section 32(1)(iia) |
| 5AA | Prescribed authority for investment allowance |
| 5AB | Report of audit of accounts to be furnished under section 32AB(5) |
| 5AC | Report of audit of accounts to be furnished under section 33AB(2) |
| 5AD | Report of audit of accounts to be furnished under section 33ABA(2) |
| 5B | Development rebate |
| 5C | Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 |
| 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 |
| 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 |
| 5F | Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 |
| 6 | Prescribed authority for expenditure on scientific research |
| 6A | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6AA | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6AAA | Prescribed authority for the purposes of sections 35CC and 35CCA |
| 6AAB | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6AAC | Prescribed authority for the purposes of section 35CCB |
| 6AB | Form of audit report for claiming deductions under sections 35D and 35E |
| 6ABA | Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 |
| 6ABAA | Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 |
| 6ABB | Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 |
| 6AC | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6B | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6C | [OMITTED BY THE IT (AMDT.) RULES, 1973, W.E.F. 1-4-1973] |
| 6D | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 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 |
| 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 |
| 6DDB | Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |
| 6E | Limits of reserve for unexpired risks |
| 6EA | Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc. |
| 6EB | Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D |
| 6F | Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions |
| 6G | Report of audit of accounts to be furnished under section 44AB |
| 6GA | Form of report of audit to be furnished under sub-section (2) of section 44DA |
| 6H | Form of report of an accountant under sub-section (3) of section 50B |
| 7 | Income which is partially agricultural and partially from business |
| 7A | Income from the manufacture of rubber |
| 7B | Income from the manufacture of coffee |
| 8 | Income from the manufacture of tea |
| 8A | Conditions for the grant of development allowance |
| 8B | Guidelines for notification of zero coupon bond |
| 8C | Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 |
| 8D | Method for determining amount of expenditure in relation to income not includible in total income |
| 9 | Royalties or copyright fees, etc., for literary or artistic work |
| 9A | Deduction in respect of expenditure on production of feature films |
| 9B | Deduction in respect of expenditure on acquisition of distribution rights of feature films |
| 9C | Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation |
| 10 | Determination of income in the case of non-residents |
| 10A | Meaning of expressions used in computation of arm’s length price |
| 10B | Determination of arm’s length price under section 92C |
| 10C | Most appropriate method |
| 10D | Information and documents to be kept and maintained under section 92D |
| 10E | Report from an accountant to be furnished under section 92E |
| 11 | [OMITTED BY THE IT (TWENTY-FIRST AMDT.) RULES, 2001, W.E.F 21-8-2001] |
| 11A | Medical 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 |
| 11AA | Requirements for approval of an institution or fund under section 80G |
| 11B | Conditions for allowance for deduction under section 80GG |
| 11C | Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA |
| 11D | Omitted by the IT (Twentieth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003 |
| 11DD | Specified diseases and ailments for the purpose of deduction under section 80DDB |
| 11E | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 11EA | Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB |
| 11EE | [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 11F | General |
| 11G | Composition of the National Committee |
| 11H | Headquarters and Secretariat |
| 11I | Functions |
| 11J | Guidelines for approval of associations and institutions |
| 11K | Guidelines for recommending projects or schemes |
| 11L | Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee |
| 11M | Procedure before the National Committee |
| 11MA | Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC |
| 11MAA | Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC |
| 11N | Other provisions |
| 11O | Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC |
| 11P | Application for exercising or renewing the option for tonnage tax scheme |
| 11Q | Computation of deemed tonnage |
| 11R | Incidental activities for purposes of relevant shipping income |
| 11S | Computation of average of net tonnage for charter-in of tonnage |
| 11T | Form of report of an accountant under clause (ii) of section 115VW |
| 11U | Meaning of expressions used in determination of fair market value. |
| 11UA | Determination of Fair Market Value. |
| 12 | Return of income and return of fringe benefits |
| 12A | Preparation of return by authorised representative |