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Income Tax

Income-tax Rules, 1962

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No. Title
Short title and commencement
 
Definitions
 
Limits for the purposes of section 10(13A)
 
Conditions for the purpose of section 10(5)
 
Guidelines for the purposes of section 10(10C)
 
Prescribed allowances for the purposes of clause (14) of section 10
 
Circumstances and conditions for the purposes of clause (19) of section 10
 
Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
 
Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
 
Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
 
Guidelines for approval under clause (23F) of section 10
 
Guidelines for approval under clause (23FA) of section 10
 
Guidelines for approval under clause (23G) of section 10
 
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
 
Valuation of perquisites
 
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
 
Unrealised rent
 
Depreciation
 
Form of report by an accountant for claiming deduction under section 32(1)(iia)
 
Prescribed authority for investment allowance
 
Report of audit of accounts to be furnished under section 32AB(5)
 
Report of audit of accounts to be furnished under section 33AB(2)
 
Report of audit of accounts to be furnished under section 33ABA(2)
 
Development rebate
 
Guidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
 
Conditions 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.
 
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
 
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.
 
Prescribed authority for expenditure on scientific research
 
Prescribed authority, services, etc., for agricultural development allowance
 
Prescribed activities for export markets development allowance
 
Prescribed authority for the purposes of sections 35CC and 35CCA
 
Statement of expenditure for claiming deduction under section 35CC
 
Prescribed authority for the purposes of section 35CCB
 
Guidelines for approval of agricultural extension project under section 35CCC.
 
Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
 
Guidelines for approval of skill development project under section 35 CCD
 
Conditions subject to which a skill development project is to be notified under section 35CCD.
 
Meaning of expressions used in rule 6AAF and rule 6AAG
 
Form of audit report for claiming deductions under sections 35D and 35E
 
Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
 
Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
 
Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
 
Limits and conditions for allowance of expenditure in certain cases
 
Expenditure on advertisement
 
Expenditure on residential accommodation including guest houses
 
Expenditure in connection with travelling, etc.
 
Cases and circumstances in which a payment or aggregate of payments exceeding twenty 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
 
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
 
Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
 
Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
 
Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
 
Limits of reserve for unexpired risks
 
Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
 
Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
 
Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
 
Report of audit of accounts to be furnished under section 44AB
 
Form of report of audit to be furnished under sub-section (2) of section 44DA
 
Form of report of an accountant under sub-section (3) of section 50B
 
Income which is partially agricultural and partially from business
 
Income from the manufacture of rubber
 
Income from the manufacture of coffee
 
Income from the manufacture of tea
 
Conditions for the grant of development allowance
 
Guidelines for notification of zero coupon bond
 
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
 
Method for determining amount of expenditure in relation to income not includible in total income
 
Royalties or copyright fees, etc., for literary or artistic work
 
Deduction in respect of expenditure on production of feature films
 
Deduction in respect of expenditure on acquisition of distribution rights of feature films
 
Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
 
Determination of income in the case of non-residents
 
Meaning of expressions used in computation of arms length price
 
Other method of determination of arm's length price
 
Determination of arms length price under section 92C
 
Most appropriate method
 
Information and documents to be kept and maintained under section 92D
 
Report from an accountant to be furnished under section 92E
 
Meaning of expressions used in matters in respect of advance pricing agreement.
 
Persons eligible to apply.
 
Pre-filing Consultation.
 
Application for advance pricing agreement.
 
Withdrawal of application for agreement.
 
Preliminary processing of application.
 
Procedure.
 
Terms of the agreement.
 
Amendments to Application.
 
Furnishing of Annual Compliance Report
 
Compliance Audit of the agreement.
 
Revision of an agreement
 
Cancellation of an agreement.
 
Renewing an agreement.
 
Miscellaneous.
 
Definitions
 
Eligible assessee
 
Eligible international transaction
 
Safe Harbour
 
Procedure
 
Safe harbour rules not to apply in certain cases
 
Mutual Agreement Procedure not to apply
 
Application of General Anti Avoidance Rule
 
Determination of consequences of impermissible avoidance arrangement.
 
Notice, Forms for reference under section 144BA
 
Time limits
 
Determination of income from transactions with non-residents
 
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
 
Requirements for approval of an institution or fund under section 80G
 
Conditions for allowance for deduction under section 80GG
 
Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
 
Permanent physical disabilities for the purposes of deduction under section 80U
 
Specified diseases and ailments for the purpose of deduction under section 80DDB
 
Application for approval of agreement under section 80-O
 
Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB
 
Form of statement to be furnished under section 115K
 
General
 
Composition of the National Committee
 
Headquarters and Secretariat
 
Functions
 
Guidelines for approval of associations and institutions
 
Guidelines for recommending projects or schemes
 
Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
 
Procedure before the National Committee
 
Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
 
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
 
Other provisions
 
Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
 
Guidelines for notification of affordable housing project as specified business under section 35AD.
 
Application for exercising or renewing the option for tonnage tax scheme
 
Computation of deemed tonnage
 
Incidental activities for purposes of relevant shipping income
 
Computation of average of net tonnage for charter-in of tonnage
 
Form of report of an accountant under clause (ii) of section 115VW
 
Meaning of expressions used in determination of fair market value
 
Determination of Fair Market Value
 
Return of income and return of fringe benefits
 
Preparation of return by authorised representative
 
Statement under sub-section (3A) of section 115R
 
Statement under sub-section (3) of section 115TA.
 
Statement under sub-section (2) of section 115U
 
Application for extension of time for filing return of income
 
Form of verification under section 142
 
Form of audit report under section 142(2A)
 
Guidelines for the purposes of determining expenses for audit-
 
Notice of demand for regular assessment, etc.
 
Declaration under section 158A
 
Prescribed authority for approving any institution or body established for scientific research
 
Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
 
Requirements for approval of a fund under section 10(23AAA)
 
Form of report of audit prescribed under tenth proviso to section 10(23C)
 
Form of report for claiming deduction under section 10A
 
Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
 
Form of report for claiming deduction under section 10B
 
Form of report for claiming deduction under section 10BA
 
Notice for accumulation of income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10
 
Application for registration of charitable or religious trusts, etc.
 
Audit report in the case of charitable or religious trusts, etc.
 
Forms or modes of investment or deposits by a charitable or religious trust or institution
 
Functions of electoral trusts.
 
Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
 
Accommodation and amenities to be provided by hotels
 
Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
 
Prescribed authority for approval of a hotel under section 80CC
 
Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
 
Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
 
Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
 
Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
 
Form of audit report for claiming deduction under section 80HH
 
Form of audit report for claiming deduction under section 80HHA
 
Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
 
Form of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC
 
Prescribed authority for approval of hotels located in certain areas
 
Prescribed authority for approval of companies carrying on scientific and industrial research and development
 
Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
 
Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)
 
Prescribed authority for approval of companies carrying on scientific research and development
 
Prescribed conditions for deduction under sub-section (8A) of section 80-IB
 
Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB
 
Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
 
Form of report for claiming deduction under sub-section (11B) of section 80-IB
 
Form of report for claiming deduction under sub-section (11C) of section 80-IB
 
Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
 
Computation of capital employed in an industrial undertaking or a hotel
 
Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
 
Form of report for claiming deduction under section 80JJAA
 
Form of certificate to be furnished under sub-section (3) of section 80QQB
 
Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB
 
Form of report of accountant to be furnished under sub-section (3) of section 80LA
 
Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88
 
Guidelines for approval under clause (xx) of sub-section (2) of section 80C or under clause (xvii) of sub-section (2) of section 88
 
Evidence of payment of security transaction tax for claiming deduction under section 88E
 
Limits for life insurance premia in the case of authors, etc.
 
Relief when salary is paid in arrears or in advance, etc.
 
Furnishing of particulars for claiming relief under section 89(1)
 
Certificate for claiming relief under an agreement referred to in section 90 and 90A.
 
Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
 
Relief when interest on securities is received in arrears
 
Application for registration of a firm
 
Intimation regarding subsequent changes in constitution, etc.
 
Declaration for continuation of registration
 
Communication regarding partner who is a benamidar
 
Certificate of registration
 
Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
 
Furnishing of particulars of income under the head Salaries
 
Statement of particulars of income under heads of income other than Salaries for deduction of tax at source
 
Prescribed arrangements for declaration and payment of dividends within India
 
Application for certificates for deduction of tax at lower rates
 
Statement by shareholder claiming receipt of dividend without deduction of tax
 
Certificate for deduction at lower rates or no deduction of tax from income other than dividends
 
Certificate of no deduction of tax in case of certain entities
 
Certificate of no deduction of tax or deduction at lower rates from dividends
 
Form 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 section 80QQB and sub-section (3) of section 80RRB.
 
Form of certificate to be filed with the return of income for claiming deduction under section 80-O
 
Application for certificate authorising receipt of interest and other sums without deduction of tax
 
Declaration by person claiming receipt of certain incomes without deduction of tax
 
Form of declaration under second proviso/third proviso to section 194C(3)(i)
 
Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
 
Credit for tax deducted at source to a person other than the shareholder in certain circumstances
 
Certificate of tax deducted at source to be furnished under section 203.
 
Quarterly statement of deduction of tax or collection of tax
 
Statement of collection of tax under proviso to sub-section (3) of section 206C.
 
Annual statement of tax deducted or collected or paid
 
Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
 
Quarterly return under section 206A
 
Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
 
Monthly statement or certificate of deduction of tax from Salaries
 
Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
 
Return in lieu of monthly return under rule 32
 
Annual return of salaries paid and tax deducted therefrom
 
Prescribed persons for section 206
 
Prescribed authority for purposes of section 206
 
Prescribed returns regarding tax deducted at source under section 206
 
Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.]
 
Return of interest paid to residents without deduction of tax
 
Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
 
Credit for tax deducted at source for the purposes of section 199
 
Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company
 
Declaration by a buyer for no collection of tax at source under section 206C(1A)
 
Time and mode of payment to Government account of tax collected at source under section 206C.
 
Certificate of tax collected at source under section 206C(5).
 
Prescribed returns regarding tax collected at source under section 206C(5A)
 
Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
 
Prescribed authority for purposes of section 206C(5A)
 
Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
 
Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
 
Credit for tax collected a source for the purposes of sub-section (4) of section 206C
 
Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C
 
Notice of demand
 
Statement of advance tax
 
Estimate of advance tax
 
Waiver of interest
 
Claim for credit
 
Special provision for payment of tax by certain companies
 
Valuation of specified security or sweat equity share being a share in the company
 
Valuation of specified security not being an equity share in the company
 
Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
 
Non Application of provisions of Chapter VIIC
 
Refund claim
 
Prescribed authority for tax clearance certificates
 
Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
 
Production of certificate
 
Application for tax clearance certificate for registration of documents in certain cases
 
Grant of tax clearance certificate or refusal
 
Form of application for settlement of case and intimation to the Assessing Officer
 
Disclosure of information in the application for settlement of cases
 
Fee for furnishing copy of report
 
Form of application for obtaining an advance ruling
 
Certification of copies of the advance rulings pronounced by the Authority
 
Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
 
Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
 
Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement
 
Form of appeal to Commissioner (Appeals)
 
Mode of service
 
Production of additional evidence before the Deputy Commissioner (Appeals)and Commissioner (Appeals)
 
Form of appeal and memorandum of cross-objections to Appellate Tribunal
 
Form of application for reference to High Court
 
Notice of demand
 
Estimate of advance deposit
 
Estimate of annuity deposit for the assessment year 1964-65
 
Jurisdiction of competent authorities
 
Statement to be registered with the competent authority under section 269AB
 
Manner of publication of notice for acquisition
 
Form of appeal to the Appellate Tribunal
 
Statement to be furnished in respect of transfers of immovable property
 
Form of fortnightly return to be forwarded by registering officer to the competent authority
 
Rate of interest for determination of discounted value of consideration
 
Jurisdiction of appropriate authority
 
Value of immovable property
 
Statement to be furnished under section 269UC(3)
 
Definitions
 
Accountancy examinations recognised
 
Educational qualifications prescribed
 
Prescribed authority for section 288(5)(b)
 
Register of income-tax practitioners
 
Application for registration
 
Certificate of registration
 
Cancellation of certificate
 
Cancellation of certificate obtained by misrepresentation
 
Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
 
Prescribed authority to order an inquiry
 
Charge-sheet
 
Inquiry Officer
 
Proceedings before Inquiry Officer
 
Order of the prescribed authority
 
Procedure if no Inquiry Officer appointed
 
Change of Inquiry Officer
 
Powers of prescribed authority and Inquiry Officer
 
Investment of fund moneys
 
Nomination
 
Circumstances in which withdrawals may be permitted
 
Conditions for withdrawal for various purposes
 
Second withdrawal
 
Repayment of amounts withdrawn
 
Certain rules not to apply
 
Amount withdrawn but not repaid may be deemed as income
 
Withdrawal within twelve months before retirement
 
Accounts
 
Limits for contributions
 
Penalty for assigning or creating a charge on beneficial interest
 
Application for recognition
 
Order of recognition
 
Withdrawal of recognition
 
Exemption from tax when recognition withdrawn
 
Appeal
 
Definitions
 
Establishment of fund and trust
 
Conditions regarding trustees
 
Investment of fund moneys
 
Admission of directors to a fund
 
Ordinary annual contributions
 
Initial contributions
 
Scheme of insurance or annuity
 
Commutation of annuity
 
Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
 
Penalty if employee assigns or charges interest in fund
 
Arrangements on winding up, etc., of business
 
Arrangements for winding up, etc., of fund
 
Application for approval
 
Amendment of rules, etc., of fund
 
Appeal
 
Definitions
 
Establishment of fund and trust
 
Conditions regarding trustees
 
Investment of fund moneys
 
Nomination
 
Admission of directors to a fund
 
Ordinary annual contributions
 
Initial contributions
 
Penalty if employee assigns or charges interest in fund
 
Employer not to have interest in fund moneys
 
Arrangements for winding up, etc., of business
 
Arrangements for winding up of the fund
 
Application for approval
 
Amendment of rules, etc., of fund
 
Appeal
 
Application for reduction of the amount of minimum distribution by a company
 
Conditions for reference to Valuation Officers
 
Form of report of valuation by registered valuer
 
Publication and circulation of Board's order
 
Search and seizure.
 
Inquiry under section 132
 
Release of articles under section 132(5)
 
Release of remaining assets
 
Requisition of books of account, etc.
 
Form of information under section 133B(1)
 
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 A.Y
 
Disclosure of information respecting assessees
 
Application for allotment of a permanent account number.
 
Application for allotment of a tax deduction and collection account number
 
Application for allotment of a tax collection account number
 
All documents pertaining to the transactions in relation to which permanent account number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
 
Class or classes of persons to whom provisions of section 139A shall not apply
 
Time and manner in which persons referred to in sub-rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61
 
Furnishing of Annual Statement by a non-resident having Liaison Office in India
 
Furnishing of Annual Information Return
 
Rate of exchange for conversion into rupees of income expressed in foreign currency
 
Rate 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, 1961.
 
Return of interest paid
 
Return of dividends paid
 
Reduction or waiver of interest payable under section 139
 
Form of statement under section 222 or section 223
 
Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
 
Levy of interest under section 220(2) where a recovery certificate is not issued
 
Levy of interest under section 220(2) in a case where a recovery certificate is issued
 
Procedure to be followed in calculating interest
 
Form for furnishing particulars by contractor
 
Procedure for imposition of fine
 
Form of statement to be furnished by producer of cinematograph films
 
Notice in respect of properties held benami
 
Application for obtaining certified copies of certain notices
 
Fees for obtaining certified copy of notice
 
Electronic-payment of tax
 
Special provisions for payment of tax by certain persons other than a company.
 
TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
 
Table of rates at which depreciation is admissible
 
Form, Returns, Statements, Reports etc.
 
ALL INDIA GRADATION LIST
 
 
 
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