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Income Tax

Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 This

Income-tax Rules, 1962 - Income Tax

Income-tax Rules, 1962

Chapter

Chapter Name

Chapter I PRELIMINARY
 
Chapter: II DETERMINATION OF INCOME
 
        Part A Salaries
 
        Part B Income from house property
 
        Part C Profits and gains of business or profession
 
        Part CC Books of account
 
        Part CCC Reports of audit of accounts of persons carrying on business or profession
 
        Part CCCA Report of audit in case of income by way of royalties, etc., in case of non-residents
 
        Part CCCC Report in the case of slump sale
 
        Part D Special cases
 
        Part E Deductions to be made in computing total income
 
        Part EE Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C
 
        Part F National Committee for Promotion of Social and Economic Welfare
 
        Part G Tonnage tax scheme for shipping companies
 
        Part H Determination of fair market value of the property other than immovable property
 
        Part I Determination of value of assets and apportionment of income in certain cases
 
        Part J Indirect transfer prior to 28th May, 2012 of assets situate in India
 
Chapter III ASSESSMENT PROCEDURE
 
Chapter IIIA AVOIDANCE OF REPETITIVE APPEALS
 
Chapter IV TAX EXEMPTIONS AND RELIEFS
 
Chapter V REGISTRATION OF FIRMS
 
Chapter VI DEDUCTION OF TAX AT SOURCE
 
Chapter VIA COLLECTION OF TAX AT SOURCE
 
Chapter VII PAYMENT OF ADVANCE TAX
 
Chapter VIIA TAX CREDIT
 
Chapter VIIB MINIMUM ALTERNATE TAX
 
Chapter VII-BA Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares
 
Chapter VIIC FRINGE BENEFIT TAX
 
Chapter VIII REFUNDS
 
Chapter IX TAX CLEARANCE CERTIFICATES
 
Chapter IX-A SETTLEMENT OF CASES
 
Chapter IX-AA DISPUTE RESOLUTION COMMITTEE
 
Chapter IX-B ADVANCE RULINGS
 
Chapter IX-C MUTUAL AGREEMENT PROCEDURE
 
Chapter X APPEALS
 
Chapter XA ANNUITY DEPOSITS
 
Chapter XB ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA
 
Chapter XC PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC
 
Chapter XI AUTHORISED REPRESENTATIVES
 
Chapter XII RECOGNISED PROVIDENT FUNDS
 
Chapter XIII APPROVED SUPERANNUATION FUNDS
 
Chapter XIV APPROVED GRATUITY FUNDS
 
Chapter XV MISCELLANEOUS
 
APPENDIX
 
   

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