INCOME TAX RULES, 2026

Rule 18 of Income Tax Rules - Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner

Rule 19 of Income Tax Rules - Gross total income for purposes of section 17(3)(b).

Rule 20 of Income Tax Rules - Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation.

Rule 21 of Income Tax Rules - Unrealised rent.

Rule 22 of Income Tax Rules - Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt.

Rule 23 of Income Tax Rules - Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).

Rule 24 of Income Tax Rules - Notification of infrastructure facility for the purposes of section 32(e).

Rule 25 of Income Tax Rules - Depreciation

Rule 26 of Income Tax Rules - Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48.

Rule 27 of Income Tax Rules - Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.

Rule 28 of Income Tax Rules - Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51

Rule 29 of Income Tax Rules - Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).

Rule 30 of Income Tax Rules - Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).

Rule 31 of Income Tax Rules - Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).

Rule 32 of Income Tax Rules - Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.

Rule 33 of Income Tax Rules - Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

Rule 34 of Income Tax Rules - Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

Rule 35 of Income Tax Rules - Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).

Rule 36 of Income Tax Rules - Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).

Rule 37 of Income Tax Rules - Procedure for approval of agricultural extension project under section 47(1)(a).

Rule 38 of Income Tax Rules - Conditions for notification of agricultural extension projects under section 47(1)(a).

Rule 39 of Income Tax Rules - Procedure for approval of skill development projects under section 47(1)(b)

Rule 40 of Income Tax Rules - Conditions subject to which a skill development project is to be notified under section 47(1)(b)

Rule 41 of Income Tax Rules - Expenditure for obtaining right to use spectrum for telecommunication services.

Rule 42 of Income Tax Rules - Special provision regarding interest on bad and doubtful debt of specified financial institution.

Rule 43 of Income Tax Rules - Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.

Rule 44 of Income Tax Rules - Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].

Rule 45 of Income Tax Rules - Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].

Rule 46 of Income Tax Rules - Maintenance of books of account under section 62.

Rule 47 of Income Tax Rules - Report of audit of accounts to be furnished under section 63

Rule 48 of Income Tax Rules - Other electronic modes of payment.

Rule 49 of Income Tax Rules - Computation of capital gains for purposes of section 67(5)

Rule 50 of Income Tax Rules - Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.

Rule 51 of Income Tax Rules - Other conditions required to be fulfilled by the original fund.

Rule 52 of Income Tax Rules - Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72.

Rule 53 of Income Tax Rules - Computation of fair market value of capital assets for purposes of section 77.

Rule 54 of Income Tax Rules - Form of report of an accountant in respect of slump sale.

Rule 55 of Income Tax Rules - Conditions for reference to Valuation Officers under section 91(1)(b).

Rule 56 of Income Tax Rules - Meaning of expressions used in determination of fair market value.

Rule 57 of Income Tax Rules - Determination of fair market value

Rule 58 of Income Tax Rules - Prescribed class of persons for the purpose of section 92(3)(i) and section 79.

Rule 59 of Income Tax Rules - Computation of income chargeable to tax under section 92(2)(l)

Rule 60 of Income Tax Rules - Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

Rule 61 of Income Tax Rules - Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.

Rule 62 of Income Tax Rules - Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128

Rule 63 of Income Tax Rules - Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133.

Rule 64 of Income Tax Rules - Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).

Rule 65 of Income Tax Rules - Conditions for claim for deduction under section 134.

Rule 66 of Income Tax Rules - Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144.

Rule 67 of Income Tax Rules - Form of particulars to be furnished along with return of income for claiming deduction under section 144.

Rule 68 of Income Tax Rules - Furnishing of report under section 146.

Rule 69 of Income Tax Rules - Report of accountant to be furnished under section 147(4)(a).

Rule 70 of Income Tax Rules - Form of certificate to be furnished under section 151(5).

Rule 71 of Income Tax Rules - Prescribed authority and form of certificate to be furnished under section 152(5)

Rule 72 of Income Tax Rules - The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6).

Rule 73 of Income Tax Rules - Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.

Rule 74 of Income Tax Rules - Taxation of income from retirement benefit account maintained in a notified country.

Rule 75 of Income Tax Rules - Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2).

Rule 76 of Income Tax Rules - Foreign tax credit

Rule 77 of Income Tax Rules - Meaning of expressions used in determination of arm‘s length price.

Rule 78 of Income Tax Rules - Other method for determination of arm‘s length price.

Rule 79 of Income Tax Rules - Determination of arm‘s length price under section 165.

Rule 80 of Income Tax Rules - Most appropriate method

Rule 81 of Income Tax Rules - Determination of arm's length price in certain cases.

Rule 82 of Income Tax Rules - Exercise of option for determination of arm‘s length price for multiple years in a single proceeding.

Rule 83 of Income Tax Rules - Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.

Rule 84 of Income Tax Rules - Information and documents to be kept and maintained under section 171(1).

Rule 85 of Income Tax Rules - Report from an accountant to be furnished under section 172.

Rule 86 of Income Tax Rules - Definitions for safe harbour rules for international transactions.

Rule 87 of Income Tax Rules - Eligible assessee for safe harbour rules for international transactions.

Rule 88 of Income Tax Rules - Eligible international transactions for safe harbour.

Rule 89 of Income Tax Rules - Safe harbour for eligible international transactions.

Rule 90 of Income Tax Rules - Procedure relating to transactions other than provision of information technology services.

Rule 91 of Income Tax Rules - Procedure relating to transactions of provision of information technology services.

Rule 92 of Income Tax Rules - Safe harbour rules for international transactions not to apply in certain cases.

Rule 93 of Income Tax Rules - Mutual agreement procedure not to apply where safe harbour for international transactions is accepted.

Rule 94 of Income Tax Rules - Definitions for safe harbour rules for specified domestic transaction.

Rule 95 of Income Tax Rules - Eligible assessee for safe harbour rules for specified domestic transactions.

Rule 96 of Income Tax Rules - Eligible specified domestic transaction for safe harbour.

Rule 97 of Income Tax Rules - Safe harbour for eligible specified domestic transaction.

Rule 98 of Income Tax Rules - Procedure governing safe harbour rules for specified domestic transactions.

Rule 99 of Income Tax Rules - Definitions for safe harbour rules for income attribution in case of income from business and profession.

Rule 100 of Income Tax Rules - Safe harbour for income attribution in case of income from business and profession.

Rule 101 of Income Tax Rules - Procedure governing safe harbour rules for income attribution in case of income from business and profession.

Rule 102 of Income Tax Rules - Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.

Rule 103 of Income Tax Rules - Meaning of expressions used in matters in respect of advance pricing agreement.

Rule 104 of Income Tax Rules - Persons eligible to apply.

Rule 105 of Income Tax Rules - Pre-filing consultation.

Rule 106 of Income Tax Rules - Application for advance pricing agreement.

Rule 107 of Income Tax Rules - Withdrawal of application for agreement.

Rule 108 of Income Tax Rules - Preliminary processing of application.

Rule 109 of Income Tax Rules - Procedure.

Rule 110 of Income Tax Rules - Terms of the agreement.

Rule 111 of Income Tax Rules - Roll back of Agreement.

Rule 112 of Income Tax Rules - Amendments to application.

Rule 113 of Income Tax Rules - Furnishing of annual compliance report

Rule 114 of Income Tax Rules - Compliance audit of agreement.

Rule 115 of Income Tax Rules - Revision of an agreement.

Rule 116 of Income Tax Rules - Cancellation of an agreement.

Rule 117 of Income Tax Rules - Procedure for giving effect to rollback provision of an Agreement.

Rule 118 of Income Tax Rules - Relief in tax payable under section 206(1) due to operation of section 206(1)(i).

Rule 119 of Income Tax Rules - Renewing an agreement.

Rule 120 of Income Tax Rules - Miscellaneous.

Rule 121 of Income Tax Rules - Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement.

Rule 122 of Income Tax Rules - Procedure to deal with requests for bilateral or multilateral advance pricing agreements.

Rule 123 of Income Tax Rules - Maintenance and furnishing of information and document by constituent entity of an international group under section 171

Rule 124 of Income Tax Rules - Furnishing of report in respect of an international group under section 511.

Rule 125 of Income Tax Rules - Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176.

Rule 126 of Income Tax Rules - Conditions and activities for finance company located in any International Financial Services Centre for section 177.

Rule 127 of Income Tax Rules - Determination of consequences of impermissible avoidance arrangement.

Rule 128 of Income Tax Rules - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.

Rule 129 of Income Tax Rules - Notice and Forms for reference under section 274.

Rule 130 of Income Tax Rules - Time limits.

Rule 131 of Income Tax Rules - Procedure before Approving Panel.

Rule 132 of Income Tax Rules - Remuneration.

Rule 133 of Income Tax Rules - Modes of payment for the purpose of section 187.

Rule 134 of Income Tax Rules - Exercise of option for taxation of royalty income from patent under section 194(1)[Table: Sl. No. 2].

Rule 135 of Income Tax Rules - Calculation of net winnings from online games for purpose of section 194(1)[Table: Sl. No. 5].

Rule 136 of Income Tax Rules - Exercise or withdrawal of option for new tax regime.

Rule 137 of Income Tax Rules - Form of report for computation of book profit of companies.

Rule 138 of Income Tax Rules - Form of report for computation of adjusted total income by certain persons other than a company.

Rule 139 of Income Tax Rules - Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.

Rule 140 of Income Tax Rules - Determination of income of a specified fund attributable to units held by non-residents under section 210(2)

Rule 141 of Income Tax Rules - Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.

Rule 142 of Income Tax Rules - Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit.

Rule 143 of Income Tax Rules - Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)

Rule 144 of Income Tax Rules - Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.

Rule 145 of Income Tax Rules - Statements under sections 221(4), 222(2), 223(5) and 224(9).

Rule 146 of Income Tax Rules - Rules related to application for exercising the option for tonnage tax scheme and other matters related to it.

Rule 147 of Income Tax Rules - Publication and circulation of orders of Board under section 239(3)(a).

Rule 148 of Income Tax Rules - Search and Seizure under section 247.

Rule 149 of Income Tax Rules - Procedure to requisition services under section 247(5) and to make a reference under section 247(9).

Rule 150 of Income Tax Rules - Valuation under section 247(9).

Rule 151 of Income Tax Rules - Requisition of books of account, etc. under section 248.

Rule 152 of Income Tax Rules - Release of remaining assets under section 250.

Rule 153 of Income Tax Rules - Distraint and sale.

Rule 154 of Income Tax Rules - Form of information under section 254(1).

Rule 155 of Income Tax Rules - Disclosure of information related to assessees under section 258(2).

Rule 156 of Income Tax Rules - Prescribed income-tax authority under section 259.

Rule 157 of Income Tax Rules - Persons Exempt from obtaining Permanent Account Number under section 262.

Rule 158 of Income Tax Rules - Application for allotment of a Permanent Account Number.

Rule 159 of Income Tax Rules - Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e).

Rule 160 of Income Tax Rules - Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97.

Rule 161 of Income Tax Rules - Transactions for purposes of section 262(9)(a).

Rule 162 of Income Tax Rules - When PAN becomes inoperative under section 262(6).

Rule 163 of Income Tax Rules - Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).

Rule 164 of Income Tax Rules - Forms, eligibility, verification etc. in respect of return of income.

Rule 165 of Income Tax Rules - Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section.

Rule 166 of Income Tax Rules - Conditions for treating a return as defective return under section 263(7).

Rule 167 of Income Tax Rules - Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358.

Rule 168 of Income Tax Rules - Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9].

Rule 169 of Income Tax Rules - Form of verification for furnishing information under section 268(1)(c).

Rule 170 of Income Tax Rules - Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof

Rule 171 of Income Tax Rules - Forms for report of audit or inventory valuation under section 268(5).

Rule 172 of Income Tax Rules - Procedure for purposes of determining expenses for audit or inventory valuation.

Rule 173 of Income Tax Rules - Jurisdiction of Valuation Officers as per section 2(110) read with section 269.

Rule 174 of Income Tax Rules - Day and time for inspection by Valuation Officers, etc., as per section 269(3).

Rule 175 of Income Tax Rules - Prescribed authority for issue of notice under section 270(8)

Rule 176 of Income Tax Rules - Procedure for faceless assessment, reassessment or recomputation under section 273(1) .

Rule 177 of Income Tax Rules - Modified return of income in respect of business reorganisation under section 314.

Rule 178 of Income Tax Rules - Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source.

Rule 179 of Income Tax Rules - Notice of demand under section 289.

Rule 180 of Income Tax Rules - Return of income in respect of block assessment under section 294(1) .

Rule 181 of Income Tax Rules - Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii).

Rule 182 of Income Tax Rules - Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346.

Rule 183 of Income Tax Rules - Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person

Rule 184 of Income Tax Rules - Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5).

Rule 185 of Income Tax Rules - Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.

Rule 186 of Income Tax Rules - Application under section 342(5) for change of purpose for which income has been accumulated or set apart.

Rule 187 of Income Tax Rules - Books of account and other documents to be kept and maintained by a registered non-profit organisation.

Rule 188 of Income Tax Rules - Report of audit in case of registered non-profit organisations under section 348.

Rule 189 of Income Tax Rules - Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.

Rule 190 of Income Tax Rules - Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)

Rule 191 of Income Tax Rules - Mode of service of any order referred to in section 358(3)(b).

Rule 192 of Income Tax Rules - Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) .

Rule 193 of Income Tax Rules - Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.

Rule 194 of Income Tax Rules - Declaration under section 375.

Rule 195 of Income Tax Rules - Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.

Rule 196 of Income Tax Rules - Constitution of Dispute Resolution Committee under section 379.

Rule 197 of Income Tax Rules - Application for resolution of dispute before the Dispute Resolution Committee under section 379.

Rule 198 of Income Tax Rules - Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379.

Rule 199 of Income Tax Rules - Definitions

Rule 200 of Income Tax Rules - Application for obtaining an advance ruling under section 383.

Rule 201 of Income Tax Rules - Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

Rule 202 of Income Tax Rules - Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1).

Rule 203 of Income Tax Rules - Credit for tax deducted or collected at source.

Rule 204 of Income Tax Rules - Furnishing of particulars for deduction of tax at source from income under head "Salaries".

Rule 205 of Income Tax Rules - Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".

Rule 206 of Income Tax Rules - Rate of exchange for conversion into rupees of income expressed in foreign currency.

Rule 207 of Income Tax Rules - Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency.

Rule 208 of Income Tax Rules - Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)].

Rule 209 of Income Tax Rules - Application by the payee for certificate authorising receipt of interest and other sums without deduction of tax.

Rule 210 of Income Tax Rules - Condition for no deduction of tax at source from income in respect of units of nonresidents referred to in section 393(2) (Table: Sl. No. 10) read with section 393(4) (Table: Sl. No. 15) of the Act

Rule 211 of Income Tax Rules - Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6) of the Act.

Rule 212 of Income Tax Rules - Declaration by a buyer for no collection of tax at source under Section 394(2) of the Act.

Rule 213 of Income Tax Rules - Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax.

Rule 214 of Income Tax Rules - Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.

Rule 215 of Income Tax Rules - Certificate of tax deducted or collected at source to be furnished under section 395(4)

Rule 216 of Income Tax Rules - Application for allotment of a tax deduction and collection account number

Rule 217 of Income Tax Rules - Conditions u/s 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents

Rule 218 of Income Tax Rules - Time and mode of payment to Government account of tax deducted or collected at source or tax paid u/s 392(2)(a)

Rule 219 of Income Tax Rules - Statement of deduction or collection of tax at source under section 397(3)(b).

Rule 220 of Income Tax Rules - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.

Rule 221 of Income Tax Rules - Form for furnishing certificate of CA u/s 398(2) for person responsible for deduction or collection of tax u/s 394(1) [TSN 1 to 5 and 9] not to be deemed to be an assessee in default

Rule 222 of Income Tax Rules - Notice of demand under section 289.

Rule 223 of Income Tax Rules - Estimate of advance tax under section 407(8)

Rule 224 of Income Tax Rules - Form of statement under section 413 or section 414.

Rule 225 of Income Tax Rules - Procedure for recovery of tax for the purposes of sections 413 and 475

Rule 226 of Income Tax Rules - Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413

Rule 227 of Income Tax Rules - Prescribed authority for tax clearance certificates under section 420

Rule 228 of Income Tax Rules - Forms and certificates for the purposes of section 420

Rule 229 of Income Tax Rules - Production of certificate under section 420

Rule 230 of Income Tax Rules - Refund claim under section 434

Rule 231 of Income Tax Rules - Form of application under section 440

Rule 232 of Income Tax Rules - Service of notice, summons, requisition, order and other communication under section 501

Rule 233 of Income Tax Rules - Authentication of notices and other documents

Rule 234 of Income Tax Rules - Furnishing of annual statement by a non-resident having liaison office in India

Rule 235 of Income Tax Rules - Information or documents to be furnished under section 506

Rule 236 of Income Tax Rules - Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity

Rule 237 of Income Tax Rules - Furnishing of statement of financial transaction

Rule 238 of Income Tax Rules - Definitions

Rule 239 of Income Tax Rules - Information to be maintained and reported

Rule 240 of Income Tax Rules - Due diligence requirement

Rule 241 of Income Tax Rules - Definitions for purposes of rules 242, 243 and 244

Rule 242 of Income Tax Rules - Obligation for reporting transaction of crypto-asset under section 509

Rule 243 of Income Tax Rules - Reporting requirements for transaction of crypto-asset under section 509

Rule 244 of Income Tax Rules - Due diligence procedures under section 509

Rule 245 of Income Tax Rules - Annual Information Statement.

Rule 246 of Income Tax Rules - Application for registration as valuer under section 514

Rule 247 of Income Tax Rules - Qualification of registered valuer for the purposes of section 514

Rule 248 of Income Tax Rules - Charging of fee and submission of valuation report under section 514

Rule 249 of Income Tax Rules - Removal from register of names of valuers and restoration

Rule 250 of Income Tax Rules - Definitions for the purposes of rules 251 to 268

Rule 251 of Income Tax Rules - Accountancy examinations recognised

Rule 252 of Income Tax Rules - Educational qualifications prescribed

Rule 253 of Income Tax Rules - Nature of business relationship

Rule 254 of Income Tax Rules - Appearance by Authorised Representative in certain cases

Rule 255 of Income Tax Rules - Register of income-tax practitioners

Rule 256 of Income Tax Rules - Application for registration

Rule 257 of Income Tax Rules - Certificate of registration

Rule 258 of Income Tax Rules - Cancellation of certificate

Rule 259 of Income Tax Rules - Cancellation of certificate obtained by misrepresentation

Rule 260 of Income Tax Rules - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

Rule 261 of Income Tax Rules - Prescribed authority to order an inquiry

Rule 262 of Income Tax Rules - Charge-sheet

Rule 263 of Income Tax Rules - Inquiry Officer

Rule 264 of Income Tax Rules - Proceedings before Inquiry Officer

Rule 265 of Income Tax Rules - Order of the prescribed authority

Rule 266 of Income Tax Rules - Procedure if no Inquiry Officer appointed

Rule 267 of Income Tax Rules - Change of Inquiry Officer

Rule 268 of Income Tax Rules - Powers of prescribed authority and Inquiry Officer

Rule 269 of Income Tax Rules - Procedure to be followed in calculating interest under section 533(2)(u)

Rule 270 of Income Tax Rules - Determination of income, being partly from agricultural and partly from business

Rule 271 of Income Tax Rules - Income from manufacture of rubber, coffee and tea

Rule 272 of Income Tax Rules - Deduction in respect of expenditure on production of feature films

Rule 273 of Income Tax Rules - Deduction in respect of expenditure on acquisition of distribution rights of feature films.—

Rule 274 of Income Tax Rules - Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act.—

Rule 275 of Income Tax Rules - Approval of the investment fund at its option for purposes of section 9(12).

Rule 276 of Income Tax Rules - Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act.

Rule 277 of Income Tax Rules - Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.

Rule 278 of Income Tax Rules - Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act.–

Rule 279 of Income Tax Rules - Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act.

Rule 281 of Income Tax Rules - Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act

Rule 282 of Income Tax Rules - Notification of pension fund and other conditions to be satisfied by the pension fund.—

Rule 283 of Income Tax Rules - Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act

Rule 284 of Income Tax Rules - Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act

Rule 285 of Income Tax Rules - Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.

Rule 286 of Income Tax Rules - Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act.

Rule 287 of Income Tax Rules - Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act.

Rule 288 of Income Tax Rules - Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act.

Rule 289 of Income Tax Rules - Rules for functioning of an electoral trust

Rule 290 of Income Tax Rules - Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account.

Rule 291 of Income Tax Rules - Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.

Rule 292 of Income Tax Rules - Investment of fund moneys

Rule 293 of Income Tax Rules - Nomination

Rule 294 of Income Tax Rules - Accounts

Rule 295 of Income Tax Rules - Assigning or creating a charge on beneficial interest in a recognized provident fund

Rule 296 of Income Tax Rules - Application for recognition

Rule 297 of Income Tax Rules - Order of recognition

Rule 298 of Income Tax Rules - Withdrawal of recognition

Rule 299 of Income Tax Rules - Exemption from tax when recognition withdrawn

Rule 300 of Income Tax Rules - Appeal under paragraph 13(1) of Part A of Schedule XI to the Act

Rule 301 of Income Tax Rules - Definitions for purposes of rules 302 to 315

Rule 302 of Income Tax Rules - Conditions regarding trust and trustees

Rule 303 of Income Tax Rules - Investment of fund moneys.

Rule 304 of Income Tax Rules - Admission of directors to a fund

Rule 305 of Income Tax Rules - Ordinary annual contributions

Rule 306 of Income Tax Rules - Initial contributions

Rule 307 of Income Tax Rules - Scheme of insurance or annuity.

Rule 308 of Income Tax Rules - Commutation of annuity.

Rule 309 of Income Tax Rules - Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund.

Rule 310 of Income Tax Rules - Penalty, where employee assigns or charges interest in fund.

Rule 311 of Income Tax Rules - Arrangements on winding up, etc., of busines.

Rule 312 of Income Tax Rules - Arrangements for winding up, etc., of fund.

Rule 313 of Income Tax Rules - Application of approval.

Rule 314 of Income Tax Rules - Amendment of rules, etc., of fund.

Rule 315 of Income Tax Rules - Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

Rule 316 of Income Tax Rules - Definitions for purposes of rules 317 to 329

Rule 317 of Income Tax Rules - Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

Rule 318 of Income Tax Rules - Conditions regarding trust and trustees

Rule 319 of Income Tax Rules - Nomination

Rule 320 of Income Tax Rules - Admission of directors to a fund.

Rule 321 of Income Tax Rules - Ordinary annual contributions.

Rule 322 of Income Tax Rules - Initial contributions

Rule 323 of Income Tax Rules - Assigning or creating a charge on beneficial interest in a gratuity fund.

Rule 324 of Income Tax Rules - Employer not to have interest in fund moneys.

Rule 325 of Income Tax Rules - Arrangements for winding up, etc., of business.

Rule 326 of Income Tax Rules - Arrangements for winding up of the fund

Rule 327 of Income Tax Rules - Application for approval.–

Rule 328 of Income Tax Rules - Amendment of rules, etc., of fund.

Rule 329 of Income Tax Rules - Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.

Rule 330 of Income Tax Rules - Limits of reserve for unexpired risks.

Rule 331 of Income Tax Rules - Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act.

Rule 332 of Income Tax Rules - Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.

Rule 333 of Income Tax Rules - Electronic payment of tax, interest, fee and penalty.

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