TAX EXEMPTIONS AND RELIEFS - Income-tax Rules, 1962

Chapter: IV
TAX EXEMPTIONS AND RELIEFS
Rule 16A	:	Prescribed authority for approving any institution or body established for scientific research
Rule 16B	:	Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
Rule 16C	:	Requirements for approval of a fund under section 10(23AAA)
Rule 16CC	:	Form of report of audit prescribed under tenth proviso to section 10(23C)
Rule 16D	:	Form of report for claiming deduction under section 10AA
Rule 16DD	:	Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
Rule 16E	:	Form of report for claiming deduction under section 10B (Omitted)
Rule 16F	:	Form of report for claiming deduction under section 10BA (Omitted)
Rule 17	:	Exercise of option etc under section 11
Rule 17A	:	Application for registration of charitable or religious trusts etc.
Rule 17AA	:	Books of account and other documents to be kept and maintained
Rule 17B	:	Audit report in the case of charitable or religious trusts, etc.
Rule 17C	:	Forms or modes of investment or deposits by a charitable or religious trust or institution
Rule 17CA	:	Functions of electoral trusts.
Rule 17CB	:	Method of valuation for the purposes of sub-section (2) of section 115TD
Rule 17D	:	Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
Rule 18	:	Accommodation and amenities to be provided by hotels [Omitted]
Rule 18A	:	Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking [Omitted]
Rule 18AA	:	Prescribed authority for approval of a hotel under section 80CC [Omitted]
Rule 18AAA	:	Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
Rule 18AAAA	:	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
Rule 18AAAAA	:	Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
Rule 18AAB	:	Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
Rule 18AB	:	Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35
Rule 18B	:	Form of audit report for claiming deduction under section 80HH (Omitted)
Rule 18BB	:	Form of audit report for claiming deduction under section 80HHA (Omitted)
Rule 18BBA	:	Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD (Omitted)
Rule 18BBB	:	Form of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC
Rule 18BBC	:	Prescribed authority for approval of hotels located in certain areas
Rule 18BBD	:	Prescribed authority for approval of companies carrying on scientific and industrial research and development
Rule 18BBE	:	Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
Rule 18C	:	Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)
Rule 18D	:	Prescribed authority for approval of companies carrying on scientific research and development
Rule 18DA	:	Prescribed conditions for deduction under sub-section (8A) of section 80-IB
Rule 18DB	:	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
Rule 18DC	:	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
Rule 18DD	:	Form of report for claiming deduction under sub-section (11B) of section 80-IB (Omitted)
Rule 18DDA	:	Form of report for claiming deduction under sub-section (11C) of section 80-IB (Omitted)
Rule 18DE	:	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
Rule 19	:	Computation of capital employed in an industrial undertaking or a hotel [Omitted]
Rule 19A	:	Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J [Omitted]
Rule 19AB	:	Form of report for claiming deduction under section 80JJAA
Rule 19AC	:	Form of certificate to be furnished under sub-section (3) of section 80QQB
Rule 19AD	:	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
Rule 19AE	:	Form of report of accountant to be furnished under sub-section (3) of section 80LA
Rule 20	:	Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88
Rule 20A	:	Guidelines for approval under clause (xx) of sub-section (2) of section 80C or under clause (xvii) of sub-section (2) of section 88
Rule 20AB	:	Evidence of payment of security transaction tax for claiming deduction under section 88E (Omitted)
Rule 21	:	Limits for life insurance premia in the case of authors, etc. [Omitted]
Rule 21A	:	Relief when salary is paid in arrears or in advance, etc.
Rule 21AA	:	Furnishing of particulars for claiming relief under section 89(1)
Rule 21AAA	:	Taxation of income from retirement benefit account maintained in a notified country
Rule 21AB	:	Certificate for claiming relief under an agreement referred to in section 90 and 90A.
Rule 21AC	:	Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
Rule 21AD	:	Exercise of option under sub-section (4) of section 115BA
Rule 21AE	:	Exercise of option under sub-section (5) of section 115BAA
Rule 21AF	:	Exercise of option under sub-section (7) of section 115BAB
Rule 21AG	:	Exercise of option under sub-section (5) of section 115BAC
Rule 21AGA	:	Exercise of option under sub-section (6) of section 115BAC
Rule 21AH	:	Exercise of option under sub-section (5) of section 115BAD
Rule 21AHA	:	Exercise of option under sub-section (5) of section 115BAE
Rule 21AI	:	Computation of exempt income of specified fund for the purposes of clause (4D) of section 10
Rule 21AIA	:	Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act
Rule 21AJ	:	Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD
Rule 21AJA	:	Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act
Rule 21AJAA	:	Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act
Rule 21AK	:	Conditions for the purpose of clause (4E) of section 10
Rule 21AL	:	Other Conditions required to be fulfilled by the original fund
Rule 21B	:	Relief when interest on securities is received in arrears [Omitted]