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What's New Important due dates in the month of January 2021     

INCOME TAX RULES

 

CHAPTER NO. CHAPTER HEADING
Rule - 1 PRELIMINARY
Rule - 2 Definitions
Rule - 2A Limits for the purposes of section 10
Rule - 2B Conditions for the purpose of section 10
Rule - 2BA Guidelines for the purposes of section 10
Rule - 2BB Prescribed allowances for the purposes of clause (14) of section 10
Rule - 2BBA Circumstances and conditions for the purposes of clause (19) of section 10
Rule - 2BBB Percentage of Government grant for considering university, hospital etc
Rule - 2BC Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
Rule - 2C Application for the purpose of grant of approval for the exemption under sub-clause
Rule - 2D Guidelines for approval under clause (23F) of section 10
Rule - 2DA Guidelines for approval under clause (23FA) of section 10
Rule - 2DB Other conditions to be satisfied by the pension fund
Rule - 2DC Guidelines for notification under clause (23FE) of section 10
Rule - 2E Guidelines for approval under clause (23G) of section 10
Rule - 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47)
Rule - 3 Valuation of perquisites
Rule - 4 Unrealised rent 
Rule - 5 Depreciation
Rule - 5A Form of report by an accountant for claiming deduction under section 32
Rule - 5AA Prescribed authority for investment allowance
Rule - 5AB Report of audit of accounts to be furnished under section 32AB 
Rule - 5AC Report of audit of accounts to be furnished under section 33AB
Rule - 5AD Report of audit of accounts to be furnished under section 33ABA
Rule - 5B Development rebate
Rule - 5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section
Rule - 5D Conditions subject to which approval is to be granted to a research association under clause (ii) or clause
Rule - 6 Prescribed authority for expenditure on scientific research
Rule - 6A Expenditure for obtaining right to use spectrum for telecommunication services
Rule - 6AA Prescribed activities for export markets development allowance
Rule - 6AAA Prescribed authority for the purposes of sections 35CC and 35CC
Rule - 6AAB Statement of expenditure for claiming deduction under section 35CC
Rule - 6AAC Prescribed authority for the purposes of section 35CCB
Rule - 6AAD Guidelines for approval of agricultural extension project under section 35CCC
Rule - 6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC
Rule - 6AAF Guidelines for approval of skill development project under section 35CCD
Rule - 6AAG Conditions subject to which a skill development project is to be notified under section 35CCD
Rule - 6AB Form of audit report for claiming deductions under sections 35D and 35E
Rule - 6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section
Rule - 6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule - 6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
Rule - 6ABBA Other electronic modes
Rule - 6AC Limits and conditions for allowance of expenditure in certain cases
Rule - 6B Expenditure on advertisement
Rule - 6C Expenditure on residential accommodation including guest houses 
Rule - 6D Expenditure in connection with travelling, etc
Rule - 6DD Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees
Rule - 6DDA Conditions that a stock exchange is required to fulfil to be notified as a recognised stock 
Rule - 6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule - 6DDC Conditions that a recognised association is required to fulfil to be notified as a recognised association
Rule - 6DDD Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
Rule - 6E Limits of reserve for unexpired risks
Rule - 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons
Rule - 6G Report of audit of accounts to be furnished under section 44AB
Rule - 6GA Form of report of audit to be furnished under sub-section (2) of section 44DA
Rule - 6H Form of report of an accountant under sub-section (3) of section 50B
Rule - 7 Income which is partially agricultural and partially from business
Rule - 7A Income from the manufacture of rubber
Rule - 7B Income from the manufacture of coffee
Rule - 8 Income from the manufacture of tea
Rule - 8A Conditions for the grant of development allowance
Rule - 8B Guidelines for notification of zero coupon bond
Rule - 8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) 
Rule - 8D Method for determining amount of expenditure in relation to income not includible in total income
Rule - 9 Royalties or copyright fees, etc., for literary or artistic work
Rule - 9A Deduction in respect of expenditure on production of feature films
Rule - 9B Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule - 9C Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance
Rule - 10 Determination of income in the case of non-residents
Rule - 10A Meaning of expressions used in computation of arm's length price
Rule - 10AB Other method of determination of arm's length 
Rule - 10B Determination of arm's length price under section 92C
Rule - 10C Most appropriate method
Rule - 10D Information and documents to be kept and maintained under section 92D 
Rule - 10DA Maintenance and furnishing of information and document by certain person under section 92D
Rule - 10DB Furnishing of Report in respect of an International Group
Rule - 10E Report from an accountant to be furnished under section 92E
Rule - 10F Meaning of expressions used in matters in respect of advance pricing agreement
Rule - 10G Persons eligible to apply
Rule - 10H Pre-filing consultation 
Rule - 10-I Application for advance pricing agreement
Rule - 10J Withdrawal of application for agreement 
Rule - 10K Preliminary processing of application
Rule - 10L Procedure
Rule - 10M Terms of the agreement
Rule - 10N Amendments to Application
Rule - 10O Furnishing of Annual Compliance Report
Rule - 10P Compliance Audit of the agreement
Rule - 10Q Revision of an agreement
Rule - 10R Cancellation of an agreement
Rule - 10S Renewing an agreement
Rule - 10T Miscellaneous 
Rule - 10TA Definitions
Rule - 10TB Eligible assessee
Rule - 10TC Eligible international transaction
Rule - 10TD Safe Harbour
Rule - 10TE  Procedure
Rule - 10TF Safe harbour rules not to apply in certain cases
Rule - 10TG Mutual Agreement Procedure not to apply
Rule - 10TH Safe Harbour Rules for Specified Domestic Transactions
Rule - 10U DA. Application of General Anti Avoidance Rule
Rule - 10UA Determination of consequences of impermissible avoidance arrangement
Rule - 10UB Notice, Forms for reference under section 144BA
Rule - 10UC Time limits
Rule - 10UD Reference to the Approving Panel
Rule - 10UE Procedure before the Approving Panel
Rule - 10V Guidelines for application of section 9A
Rule - 10VA Approval of the fund
Rule - 10VB Statement to be furnished by the fund
Rule - 11 Determination of income from transactions with non-residents
Rule - 11A Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained
Rule - 11B Conditions for allowance for deduction under section 80GG
Rule - 11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers
Rule - 11D Permanent physical disabilities for the purposes of deduction under section 80U
Rule - 11E Application for approval of agreement under section 80-O
Rule - 11EA Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5)
Rule - 11EE Form of statement to be furnished under section 115K 
Rule - 11F General
Rule - 11G Composition of the National Committee
Rule - 11H Headquarters and Secretariat
Rule - 11-I Functions
Rule - 11J Guidelines for approval of associations and institutions
Rule - 11K Guidelines for recommending projects or schemes
Rule - 11L Application for approval of an association or institution or for recommendation of a project or scheme
Rule - 11M Procedure before the National Committee
Rule - 11N Other provisions
Rule - 11O  Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
Rule - 11OA Guidelines for notification of affordable housing project as specified business under section 35AD
Rule - 11OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business
Rule - 11P Application for exercising or renewing the option for tonnage tax scheme
Rule - 11Q Computation of deemed tonnage
Rule - 11R Incidental activities for purposes of relevant shipping income 
Rule - 11S Computation of average of net tonnage for charter-in of tonnage
Rule - 11T Form of report of an accountant under clause (ii) of section 115VW
Rule - 11U Meaning of expressions used in determination of fair market value
Rule - 11UA Determination of fair market value
Rule - 11UAA Determination of Fair Market Value for share other than quoted share
Rule - 11UAB Determination of fair market value for inventory
Rule - 11UAC Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56
Rule - 11UAD Prescribed class of persons for the purpose of section 50CA
Rule - 11UB Fair market value of assets in certain cases
Rule - 12 Return of income and return of fringe benefits
Rule - 12A Preparation of return by authorised representative
Rule - 12B Statement under sub-section (3A) of section 115R
Rule - 12C Statement under sub-section (2) of section 115U
Rule - 12CA Statement under sub-section (4) of section 115UA 
Rule - 12CB Statement under sub-section (7) of section 115UB
Rule - 12CC Statement under sub-section (4) of section 115TCA
Rule - 12D Prescribed income-tax authority under section 133C
Rule - 12E Prescribed authority under sub-section (2) of section 143
Rule - 13 Application for extension of time for filing return of income
Rule - 14 Form of verification under section 142
Rule - 14A Form of audit report under section 142(2A)
Rule - 14B Guidelines for the purposes of determining expenses for audit
Rule - 15 Notice of demand for regular assessment, etc
Rule - 16 Declaration under section 158A
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 - 16D Form of report for claiming deduction under section 10A
Rule - 16E Form of report for claiming deduction under section 10B
Rule - 16F Form of report for claiming deduction under section 10BA
Rule - 17 Exercise of option etc under section 11
Rule - 17A Application for registration of charitable or religious trusts, etc
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 - 17D Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India
Rule - 18 Accommodation and amenities to be provided by hotels
Rule - 18A Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
Rule - 18AA Prescribed authority for approval of a hotel under section 80CC
Rule - 18AAA Prescribed authority for approval of a University or any educational institution of national eminence 
Rule - 18AAB Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development
Rule - 18B Form of audit report for claiming deduction under section 80HH
Rule - 18BBB Form of audit report for claiming deduction under section 80HHA
Rule - 18BBA Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD 
Rule - 18BBC 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 - 18C Eligibility of Industrial Parks 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
Rule - 18DC Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction
Rule - 18DD Form of report for claiming deduction under sub-section (11B) of section 80-IB
Rule - 18DE Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number
Rule - 19 Computation of capital employed in an industrial undertaking or a hotel
Rule - 19A Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes
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 
Rule - 20 Guidelines for approval [under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2)
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
Rule - 21 Limits for life insurance premia in the case of authors, etc
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 - 21AB Certificate for claiming relief under an agreement referred to in sections 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 - 21B Relief when interest on securities is received in arrears
Rule - 22 Application for registration of a firm
Rule - 23 Intimation regarding subsequent changes in constitution, etc.
Rule - 24 Declaration for continuation of registration
Rule - 25 Certificate of registration
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 
Rule - 26C Furnishing of evidence of claims by employee for deduction of tax under section 192.
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
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
Rule - 29B Application for certificate authorising receipt of interest and other sums without deduction of tax
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 clause (i) of sub-section (3) of section 194C
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
Rule - 31 Certificate of tax deducted at source to be furnished under section 203
Rule - 31A Statement of deduction of tax under sub-section (3) of section 200
Rule - 31AA Statement of collection of tax under proviso to sub-section (3) of section 206C
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"
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
Rule - 35 Annual return of salaries paid and tax deducted therefrom
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
Rule - 37A Returns regarding tax deducted at source in the case of non-residents
Rule - 37AA Return of interest paid to residents without deduction of tax
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
Rule - 37C Declaration by a buyer for no collection of tax at source under section 206C(1A)90A—
Rule - 37D Certificate of tax collected at source under section 206C(5)
Rule - 37E Prescribed returns regarding tax collected at source under section 206C(5A)
Rule - 37F Prescribed authority for purposes of section 206C(5A)
Rule - 37G Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
Rule - 37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
Rule - 37-I Credit for tax collected at source for the purposes of sub-section (4) of section 206C
Rule - 37J Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
Rule - 38 Notice of demand
Rule - 38A Statement of advance tax
Rule - 39 Estimate of advance tax
Rule - 40 Waiver of interest 
Rule - 40A Claim for credit
Rule - 40B Special provision for payment of tax by certain companies
Rule - 40C Valuation of specified security or sweat equity share being a share in the company
Rule - 40D Valuation of specified security not being an equity share in the company
Rule - 40E Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
Rule - 40F Part VIIC not to apply after a certain date
Rule - 41 Refund claim
Rule - 42 Prescribed authority for tax clearance certificates
Rule - 43 Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
Rule - 44  Production of certificate
Rule - 44A Application for tax clearance certificate for registration of documents in certain cases
Rule - 44B Grant of tax clearance certificate or refusal
Rule - 44C Form of application for settlement of case [and intimation to the Assessing Officer
Rule - 44D Fee for furnishing copy of report
Rule - 44E Application for obtaining an advance ruling
Rule - 44F Certification of copies of the advance rulings pronounced by the Authority
Rule - 44G Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
Rule - 45 Form of appeal to Commissioner (Appeals)
Rule - 46 Mode of service
Rule - 47 Form of appeal and memorandum of cross-objections to Appellate Tribunal
Rule - 48 Form of application for reference to High Court
Rule - 48A Notice of demand
Rule - 48B Estimate of advance deposit
Rule - 48C Estimate of annuity deposit for the assessment year 1964-65
Rule - 48D Jurisdiction of competent authorities
Rule - 48E Manner of publication of notice for acquisition
Rule - 48F Form of appeal to the Appellate Tribunal
Rule - 48G Statement to be furnished in respect of transfers of immovable property
Rule - 48H Form of fortnightly return to be forwarded by registering officer to the competent authority
Rule - 48-I Rate of interest for determination of discounted value of consideration
Rule - 48J Jurisdiction of appropriate authority.
Rule - 48K Value of immovable property
Rule - 48L Statement to be furnished under section 269UC(3 )
Rule - 49 Definitions 
Rule - 50 Accountancy examinations recognised
Rule - 51 Educational qualifications prescribed
Rule - 52 Prescribed authority for section 288(5)(b)
Rule - 53 Register of income-tax practitioners
Rule - 54 Application for registration
Rule - 55 Certificate of registration
Rule - 56 Cancellation of certificate
Rule - 57 Cancellation of certificate obtained by misrepresentation
Rule - 58 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
Rule - 59 Prescribed authority to order an inquiry
Rule - 60 Charge-sheet
Rule - 61 Inquiry Officer
Rule - 62 Proceedings before Inquiry Officer
Rule - 63 Order of the prescribed authority
Rule - 64 Procedure if no Inquiry Officer appointed
Rule - 65 Change of Inquiry Officer
Rule - 66 Powers of prescribed authority and Inquiry Officer
Rule - 67 Investment of fund moneys
Rule - 68 Circumstances in which withdrawals may be permitted
Rule - 69 Conditions for withdrawal for various purposes
Rule - 70 Second withdrawal
Rule - 71 Repayment of amounts withdrawn
Rule - 71A Certain rules not to apply
Rule - 72 Amount withdrawn but not repaid may be deemed as income
Rule - 73 Withdrawal within twelve months before retirement
Rule - 74 Accounts
Rule - 75 Limits for contributions
Rule - 76 Penalty for assigning or creating a charge on beneficial interest
Rule - 77 Application for recognition
Rule - 78 Order of recognition
Rule - 79 Withdrawal of recognition
Rule - 80 Exemption from tax when recognition withdrawn
Rule - 81 Appeal
Rule - 82 Definitions
Rule - 83 Establishment of fund and trust
Rule - 84 Conditions regarding trustees
Rule - 85 Investment of fund moneys
Rule - 86 Admission of directors to a fund
Rule - 87 Ordinary annual contributions
Rule - 88 Initial contributions
Rule - 89 Scheme of insurance or annuity
Rule - 90 Commutation of annuity
Rule - 91 Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
Rule - 92 Penalty if employee assigns or charges interest in fund
Rule - 93 Arrangements on winding up, etc., of business
Rule - 94 Arrangements for winding up, etc., of fund
Rule - 95 Application for approval
Rule - 96 Amendment of rules, etc., of fund
Rule - 97 Appeal
Rule - 98 Definitions
Rule - 99 Establishment of fund and trust
Rule - 100 Conditions regarding trustees
Rule - 101 Investment of fund moneys
Rule - 101A Nomination
Rule - 102 Admission of directors to a fund
Rule - 103 Ordinary annual contributions
Rule - 104 Initial contributions
Rule - 105 Penalty if employee assigns or charges interest in fund
Rule - 106 Employer not to have interest in fund moneys
Rule - 107 Arrangements for winding up, etc., of business
Rule - 108 Arrangements for winding up of the fund
Rule - 109 Application for approval
Rule - 110 Amendment of rules, etc., of fund
Rule - 111 Appeal
Rule - 111A Application for reduction of the amount of minimum distribution by a company
Rule - 111AA Conditions for reference to Valuation Officers
Rule - 111AB Form of report of valuation by registered valuer
Rule - 111AB Publication and circulation of Board's order
Rule - 112 Search and seizure
Rule - 112A Inquiry under section 132
Rule - 112B Release of articles under section 132(5)
Rule - 112C Release of remaining assets
Rule - 112D Requisition of books of account, etc
Rule - 112E Form of information under section 133B(1)
Rule - 112F Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment
Rule - 113 Disclosure of information respecting assessees
Rule - 114 Application for allotment of a permanent account number
Rule - 114A Application for allotment of a tax deduction and collection account number
Rule - 114B Transactions in relation to which permanent account number is to be quoted in all documents for the purpose
Rule - 114C Verification of Permanent Account Number in transactions specified in rule 114B
Rule - 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
Rule - 114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India
Rule - 114DB Information or documents to be furnished under section 285A
Rule - 114E Furnishing of statement of financial transaction
Rule - 114F Definitions
Rule - 114G Information to be maintained and reported
Rule - 114H Due diligence requirement
Rule - 114I Annual Information Statement
Rule - 115 Rate of exchange for conversion into rupees of income expressed in foreign currency
Rule - 115A Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency
Rule - 116 Return of interest paid
Rule - 117 Return of dividends paid
Rule - 117A Reduction or waiver of interest payable under section 139
Rule - 117B Form of statement under section 222 or section 223
Rule - 117C Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
Rule - 118 Levy of interest under section 220(2) where a recovery certificate is not issued
Rule - 119 Levy of interest under section 220(2) in a case where a recovery certificate is issued
Rule - 119A Procedure to be followed in calculating interest
Rule - 120 Form for furnishing particulars by contractor
Rule - 121 Procedure for imposition of fine
Rule - 121A Form of statement to be furnished by producer of cinematograph films
Rule - 122 Notice in respect of properties held benami
Rule - 123 Application for obtaining certified copies of certain notices
Rule - 124 Fees for obtaining certified copy of notice
Rule - 125 Electronic payment of tax
Rule - 126 Computation of period of stay in India in certain cases
Rule - 127 Service of notice, summons, requisition, order and other communication
Rule - 127A Authentication of notices and other documents
Rule - 128 Foreign Tax Credit
Rule - 129 Form of application under section 270AA

 

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