DEDUCTION OF TAX AT SOURCE - Income-tax Rules, 1962

Chapter: VI
DEDUCTION OF TAX AT SOURCE
Rule 26	:	Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
Rule 26A	:	Furnishing of particulars of income under the head Salaries
Rule 26B	:	Statement of particulars of income under heads of income other than Salaries for deduction of tax at source
Rule 26C	:	Furnishing of evidence of claims by employee for deduction of tax under section 192
Rule 26D	:	Furnishing of declaration and evidence of claims by specified senior citizen under section 194P
Rule 27	:	Prescribed arrangements for declaration and payment of dividends within India
Rule 28	:	Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
Rule 28A	:	Statement by shareholder claiming receipt of dividend without deduction of tax [Omitted]
Rule 28AA	:	Certificate for deduction at lower rates or no deduction of tax from income other than dividends
Rule 28AB	:	Certificate of no deduction of tax in case of certain entities
Rule 29	:	Certificate of no deduction of tax or deduction at lower rates from dividends
Rule 29A	:	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.
Rule 29AA	:	Form of certificate to be filed with the return of income for claiming deduction under section 80-O (Omitted)
Rule 29B	:	Application for certificate authorising receipt of interest and other sums without deduction of tax
Rule 29BA	:	Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients.
Rule 29C	:	Declaration by person claiming receipt of certain incomes without deduction of tax
Rule 29D	:	Form of declaration under second proviso/third proviso to section 194C(3)(i) (Omitted)
Rule 30	:	Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
Rule 30A	:	Credit for tax deducted at source to a person other than the shareholder in certain circumstances [Omitted]
Rule 31	:	Certificate of tax deducted at source to be furnished under section 203.
Rule 31A	:	Quarterly statement of deduction of tax or collection of tax
Rule 31AA	:	Statement of collection of tax under proviso to sub-section (3) of section 206C.
Rule 31AB	:	Omitted
Rule 31AC	:	Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
Rule 31ACA	:	Quarterly return under section 206A
Rule 31ACB	:	Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
Rule 32	:	Monthly statement or certificate of deduction of tax from Salaries [Omitted]
Rule 33	:	Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
Rule 34	:	Return in lieu of monthly return under rule 32 [Omitted]
Rule 35	:	Annual return of salaries paid and tax deducted therefrom [Omitted]
Rule 36	:	Prescribed persons for section 206
Rule 36A	:	Prescribed authority for purposes of section 206
Rule 37	:	Prescribed returns regarding tax deducted at source under section 206 (Omitted)
Rule 37A	:	Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.]
Rule 37AA	:	Return of interest paid to residents without deduction of tax [Omitted]
Rule 37B	:	Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
Rule 37BA	:	Credit for tax deducted at source for the purposes of section 199
Rule 37BB	:	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
Rule 37BC	:	Relaxation from deduction of tax at higher rate under section 206AA