Income Tax Rules Subjectwise
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AUTHORISED REPRESENTATIVES
- accountancy examination recognised Rule No.:50
- application for registration Rule No.:54
- cancellation of certificate obtained by misrepresentation Rule No.:57
- certificate of registration Rule No.:55
- change of inquiry officer Rule No.:65
- charge sheet against Rule No.:60
- educational qualifications prescribed Rule No.:51
- inquiry officer, appointment of Rule No.:61
- order of prescribed authority Rule No.:63
- powers of prescribed authority and inquiry officer Rule No.:66
- preparation of return by Rule No.:12A
- procedure if no inquiry officer appointed Rule No.:64
- proceedings before inquiry officer Rule No.:62
- removal of name of Rule No.:58
CHARITABLE OR RELIGIOUS TRUSTS
- application for registration of Rule No.:17A
- application u/s 10(23C)(iv)/(v) Rule No.:2C
- deduction of tax at source, certificate for no deduction Rule No.:28AB
- forms and modes of investment or deposit u/s 11(5) Rule No.:17C
- notice for accumulation of income by Rule No.:17
- prescribed authority u/s 10(23C)(iv)/(v) Rule No.:2C
- prescribed authority u/s 80G(2) (a) (iiif) Rule No.:18AAA
- requirement for approval of an institution or fund u/s 80G Rule No.:11AA
DEDUCTIONS
- certificate to be furnished u/s 80QQB(3) Rule No.:19AC
- certificate to be furnished u/s 80QQB(4) Rule No.:29A
- certificate to be furnished u/s 80RRB(2) Rule No.:19AD
- certificate to be furnished u/s 80RRB(3) Rule No.:29A
- certificate to be obtained from medical authority, u/ss 80DD and 80U Rule No.:11A
- certificate u/s 80-O, second proviso Rule No.:29AA
- condition for allowance of, u/s 80GG Rule No.:11B
- eligibility of industrial parks/Special Economic Zone for benefit u/s 80-IA(4)(iii) Rule No.:18C
- guidelines for deduction u/s 80C(2)(xix)/(xx) Rule No.:20
- guidelines for purposes of sec. 80G(2)(c) Rule No.:18AAAAA
- guidelines for specifying industrially backward districts for purposes of sec. 80-IB(5) Rule No.:11EA
- prescribed authority for purposes of sec. 80DDB Rule No.:11DD
- prescribed authority for purposes of sec. 80G Rule No.:18AAA
- prescribed authority for purposes of sec. 80G(5C) Rule No.:18AAAA
- prescribed authority for sec. 80-IA(4B) Rule No.:18AAB
- prescribed authority u/s 80-IB(7) Rule No.:18BBC
- prescribed authority u/s 80QQB(4) Rule No.:29A
- prescribed authority u/s 80RRB(2) Rule No.:19AD
- prescribed authority u/s 80RRB(3) Rule No.:29A
- prescribed certificate for purposes of secs. 80R, 80RR & 80RRA Rule No.:29A
- prescribed condition u/s 80-IB(7B)/ (14)(aa) Rule No.:18DC
- prescribed conditions/authority u/s 80-IB(8A) Rule No.:18D
- prescribed diseases for deduction u/s 80DDB Rule No.:11DD
- prescribed field for purposes of, in respect of remuneration from foreign employers or Indian concerns u/s 80RRA Rule No.:11C
- prescribed foreign projects u/s 80HHB(2)(b)(iii) Rule No.:17D
- report of audit u/s 80G(5C) Rule No.:18AAAA
- requirements for approval of an institution or fund u/s 80G Rule No.:11AA
DIVIDEND
-
deduction of tax at source
- prescribed arrangements for declaration and payment of, in India Rule No.:27
FOREIGN CURRENCY BONDS, INCOME FROM
-
deduction of tax at source u/s 196C
FOREIGN INSTITUTIONAL INVESTORS, INCOME OF
-
deduction of tax at source
GRATUITY FUNDS (APPROVED)
- admission of directors to a fund Rule No.:102
- amendment of rules of fund Rule No.:110
- appeal against refusal to accord approval Rule No.:111
- application for approval Rule No.:109
- arrangements for winding-up of business Rule No.:107
- arrangements for winding-up of fund Rule No.:108
- conditions regarding trustees Rule No.:100
- definitions Rule No.:98
- employer not to have interest in fund moneys Rule No.:106
- establishment of fund and trust Rule No.:99
- initial contributions Rule No.:104
- investment of fund moneys Rule No.:101
- nomination Rule No.:101A
- ordinary annual contributions Rule No.:103
- penalty if employee assigns or charges interest in fund Rule No.:105
IMMOVABLE PROPERTY (ACQUISITION OF)
- form of appeal to Appellate Tribunal Rule No.:48F
- fortnightly return to be forwarded by registering office Rule No.:48H
- jurisdiction of competent authorities Rule No.:48D
- manner of publication of notice for acquisition of Rule No.:48E
- statement to be furnished for transfer of Rule No.:48G
- statement to be registered with competent authority Rule No.:48DD
INTEREST ON SECURITIES
- annual return in case of non-residents Rule No.:37A
- annual return of tax deducted at source Rule No.:37
- annual return of tax deducted at source Rule No.:37
- annual statement of tax deducted u/s 203AA Rule No.:31AB
- application for certificate for deduction of tax at lower rates Rule No.:28
- declaration for receipt of, without deduction of tax Rule No.:29C
- quarterly statement of TDS u/s 200(3) Rule No.:31A
- relief when received in arrears Rule No.:21B
- time of deposit of tax deducted at source Rule No.:30
MUTUAL FUND
- Tax on distributed income, form of statement of distributed Rule No.:12B
-
deduction of tax at source u/s 194F
-
deduction of tax at source u/s 194F
- guidelines for approval of public issue by, u/s 80C(2)(xix)/(xx) & 88(2)(xvii) Rule No.:20A
NATIONAL SAVINGS SCHEME
- annual return of tax deducted at source in respect of deposits under Rule No.:37
- annual statement of tax deducted u/s 203AA Rule No.:31AB
- declaration for no deduction of tax at source Rule No.:29C
- quarterly statement of TDS u/s 200(3) Rule No.:31A
- time of deposit of tax deducted at source Rule No.:30
NON-RESIDENT
- annual return of tax deducted at source Rule No.:37A
- annual return regarding tax deducted at source Rule No.:37A
- annual statement of tax deducted u/s 203AA Rule No.:31AB
- application for certificate for deduction of tax at lower rates Rule No.:28
- application/certificate for certificate authorising receipt of interest and other sums without deduction of tax Rule No.:29B
- determination of income from transactions with Rule No.:11
- determination of income of Rule No.:10
- quarterly statement of TDS u/s 200(3) Rule No.:31A
- time of deposit of tax deducted at source Rule No.:30
PROFESSIONALS/TECHNICAL SERVICES
-
deduction of tax at source from, in case of fees paid to u/s 194J
PROVIDENT FUNDS (RECOGNISED)
- accounts of fund Rule No.:74
- amount withdrawn but not repaid Rule No.:72
- appeal Rule No.:81
- application for recognition Rule No.:77
- certain rules not to apply Rule No.:71A
- circumstances in which withdrawals permitted Rule No.:68
- conditions for second withdrawal Rule No.:70
- conditions for withdrawal Rule No.:69
- exemption from tax when recognition withdrawn Rule No.:80
- investment of fund moneys Rule No.:67
- limits for contribution Rule No.:75
- nomination, by an employee Rule No.:67A
- order of recognition Rule No.:78
- penalty for assigning or creating a charge on beneficial interest Rule No.:76
- repayment of amounts withdrawn Rule No.:71
- withdrawal of recognition Rule No.:79
- withdrawal within twelve months before retirement Rule No.:73
RENT
- condition for allowance of deduction u/s 80GG Rule No.:11B
- conditions for deduction, u/s 80GG Rule No.:11B
- conditions of allowance of Rule No.:4
-
deduction of tax at source
-
deduction of tax at source
- limits of, for the purposes of sec. 10(13A) Rule No.:2A
SALARY
-
deduction of tax at source
-
determination of income
SCIENTIFIC RESEARCH
- authority for approving institution or body established for, u/s 10(6)(viia) Rule No.:16A
- conditions for approval of programme u/s 35(2AA)/(2AB) Rule No.:6
- deduction u/s 80-IB(8A), prescribed authority and conditions Rule No.:18D
- form for application u/ss 35(2AA) & 35(2AB) Rule No.:6
- form for order of approval of programme u/ss 35(2AA) & 35(2AB) Rule No.:6
- form for receipt of payment for carrying out approved programme of scientific research u/s 35(2AA) Rule No.:6
- form of report by prescribed authority to DG (IT Exemptions) u/ss 35(2AA) & 35(2AB) Rule No.:6
- guidelines, form, conditions and manner in respect of approval u/s 35(1)(ii) Rule No.:5C
- notice for accumulation of income by Rule No.:17
- prescribed authority u/s 35 Rule No.:6
SUPERANNUATION FUNDS (APPROVED)
- admission of directors to a fund Rule No.:86
- amendments of rules of fund Rule No.:96
- appeal against refusal to accord approval of fund Rule No.:97
- application of approval Rule No.:95
- arrangements for winding-up of fund Rule No.:94
- arrangements on winding-up of business Rule No.:93
- beneficiary not to have any interest in insurance and employers not to have any interest in funds moneys Rule No.:91
- commutation of annuity Rule No.:90
- conditions regarding trustees Rule No.:84
- deduction of tax at source Rule No.:33
- definitions Rule No.:82
- establishment of fund and trust Rule No.:83
- initial contributions Rule No.:88
- investment of fund moneys Rule No.:85
- ordinary annual contributions Rule No.:87
- penalty if employee assigns or charges interest in fund Rule No.:92
- scheme of insurance or annuity Rule No.:89
UNIT TRUST OF INDIA
-
deduction of tax at source from income in respect of units u/s 194K
- tax on distributed income, form of statement of distributed income Rule No.:12B
UNIVERSITY/EDUCATIONAL INSTITUTIONS
- guidelines, form and manner in respect of approval u/s 35(1)(ii) & (iii) Rule No.:5C
- prescribed annual receipts u/s 10(23C)(iiiad) Rule No.:2BC
- prescribed application for approval u/s 10(23C)(vi) Rule No.:2CA
- prescribed authority for approval of u/s 80G Rule No.:18AAA
- prescribed authority for approval u/s 10(23C)(vi) Rule No.:2CA
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