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INCOME-TAX RULES, 1962

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R.1 Short title and commencement.--
R.2 Definitions.--
R.2(a) Limits for the purposes of section 10(13A).
R.2(b) Conditions for the purpose of section 10(5).
R.2(b)(a) 1[Guidelines for the purposes of section 10(10C).
R.2(b)(b) 1[Prescribed allowances for the purposes of clause (14) of section 10.
R.2(b)(b)(a) Circumstances and conditions for the purposes of clause (19) of section 10.
R.2(b)(c) 1[Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10.
R.2(c) 2[2C. Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10.
R.2(c)(a) 1[GuideIines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10.
R.2(d) 1[Guidelines for approval under clause (23F) of section 10.
R.2(d)(a) 1[Guidelines for approval under clause (23FA) of section 10.
R.2(e) 1[2E. Guidelines for approval under clause (23G) of section 10. -
R.3 1[3. Valuation of perquisites
R.3(a) 1[Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner.
R.4 1"4. Unrealised rent.
R.5 Depriciation
R.5(a) .
R.5(a)(a) 1[5AA].- Prescribed authority for investment allowance.
R.5(a)(b) Report of audit of accounts to be furnished under section 32AB(5).
R.5(a)(c) 1[Report of audit of accounts to be furnished under section 33AB(2).
R.5(a)(d) 1[Report of audit of accounts to be furnished under section 33ABA(2).
R.5(b) Development rebate.
R.5(c) 1[5C. Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35-
R.5(d) 6[5D. Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.--
R.5(e) Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35.
R.5(f) 2[5F. Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.--
R.6 Prescribed authority for expenditure on scientific research.--
R.6(a)(a) Prescribed activities for export markets development allowance.
R.6(a)(a)(a) Prescribed authority for the purposes of sections 35CC and 35CCA.
R.6(a)(a)(c) Prescribed authority for the purposes of section 35CCB.
R.6(a)(b) Form of audit report for claiming deductions under sections 35D and 35E.--
R.6(a)(b)(a) Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36.--
R.6(a)(b)(a)(a) 1[6ABAA.
R.6(a)(b)(b) 1[Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36.--
R.6(d)(d) 6[6 DD
R.6(d)(d)(a) 1[6DDA. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of Section 43.
R.6(d)(d)(b) 1[6DDB. Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of Section 43.
R.6(e) Limits of reserve for unexpired risks.
R.6(e)(a) 16EA.-Special provision regarding Interest on bad and doubtful debts of financial Institutions, banks, etc.--
R.6(e)(b) 6EB.- 1[Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D.
R.6(f) .
R.6(g) 1Report of audit of accounts to be furnished under section 44AB.
R.6(g)(a) 1[6GA. Form of report of audit to be furnished under sub-section (2) of section 44DA.
R.6(h) Form of report of an accountant under sub-section (3) of section 50B.--
R.7 Income which Is partially agricultural and partially from business.--
R.7(a) 1[Income from the manufacture of rubber.--
R.7(b) 1[Income from the manufacture of coffee.--
R.8 Income from the manufacture of tea.--
R.8(a) Conditions for the grant of development allowance.
R.8(b) .
R.8(c) .
R.8(d) 1[8D. Method for determining amount of expenditure in relation to income not includible in total income -
R.9 Royalties or copyright fees, etc., for literary or artistic work.--
R.9(a) Deduction in respect of expenditure on production of feature films"
R.9(b) Deduction in respect of expenditure on acquisition of distribution rights of feature films.--
R.9(c) 1[Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
R.10 Determination of income in the case of non-residents.--
R.10(a) 1[10A. Meaning of expressions used in computation of arms length price
R.10(b) 110B. Determination of arms length price under section 92C.--
R.10(c) 110C. Most appropriate method
R.10(d) 110D. Information and documents to be kept and maintained under section 92D.--
R.10(e) 110E. Report from an accountant to be furnished under section 92E.--
R.11 111. Determination of income from transactions with non-residents.--
R.11(a) 2[11A. Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under Section 8ODD and Section 80U.--
R.11(a)(a) 1[Requirements for approval of an institution or fund under section 80G.--
R.11(b) 1[Conditions for allowance for deduction under section 80GG.--
R.11(c) Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA.-
R.11(d) 1[11 D. Permanent physical disabilities for the purposes of deduction under section 80U.
R.11(d)(d) 1[11DD. Specified diseases and ailments for the purposes of deduction under section 8ODDB
R.11(e) 111E. Application for approval of agreement under section 80-O.
R.11(e)(a) 1[Guidelines for specifying industrially backward districts for the purpose of deduction under 2[sub-section (5) of section 80-IB].
R.11(e)(e) 211EE. Form of statement to be furnished under section 115K.
R.11(f) 1F.--National Committee for Promotion of Social and Economic Welfare
R.11(g) Composition of the National Committee.--
R.11(h) Headquarters and Secretariat.--
R.11(i) Functions.--
R.11(j) Guidelines for approval of associations and institutions.--
R.11(k) Guidelines for recommending projects or schemes.--
R.11(l) Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee.--
R.11(m) Procedure before the National Committee.--
R.11(m)(a) 3[11MA. Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
R.11(m)(a)(a) 3[11MAA. Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
R.11(n) Other provisions.--
R.11(o) 1[Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC.
R.11(p) 1[11P. Application for exercising or renewing the option for tonnage tax scheme.--
R.11(q) 1[11 Q. Computation of deemed tonnage.--
R.11(r) 1[11 R. Incidental activities for purposes of relevant shipping income
R.11(s) 1[11 S.Computation of average of net tonnage for charter-in of tonnage.--
R.11(t) 1[11 T. Form of report of an accountant under clause (ii) of section 115VW.--
R.11(u) 1[11U. Meaning of expressions used in determination of fair market value.--
R.11(u)(a) 11UA. Determination of Fair Market Value.--
R.12 19[12. Return of income and return of fringe benefits.--
R.12(a) Preparation of return by authorised representative.--
R.12(b) 1Statement under sub-section (3A) of section 115R.--
R.12(c) 1[Statement under sub-section (2) of section 115U.--
R.13 Application for extension of time for filing return of income. --
R.13(c) Application for extension of time for filing return of income. --
R.14 Form of verification under section 142.--
R.14(a) Form of audit report under section 142(2A).--
R.14(b) Form of application objecting to an assessment made under section 143(1).--
R.15 Notice of demand for regular assessment, etc.--
R.16 Declaration under section 158A.--
R.16(a) Prescribed authority for approving any institution or body established for scientific research.--
R.16(b) 1[Prescribed authority for the purposes of clauses (8A) and (8B) of section 10.--
R.16(c) 1[Requirements for approval of a fund under section 10(23AAA).--
R.16(c)(c) 2[16CC.--
R.16(d) 1[Form of report for claiming deduction under section 10A.--
R.16(d)(d) Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of Section 10A.--
R.16(e) 1[Form of report for claiming deduction under section 10B.--
R.16(f) Form of report for claiming deduction under section 10BA.--
R.17 Notice for accumulation of income by charitable or religious trust or Institution or association referred to in clauses (21) and (23) of section 10.--
R.17(a) Application for registration of charitable or religious trusts, etc.--
R.17(b) Audit report in the case of charitable or religious trusts, etc.--
R.17(c) 1[Forms or modes of investment or deposits by a charitable or religious trust or Institution.
R.17(d) 1[Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects oulside India under section 80HHB.--
R.18 .
R.18(a) .
R.18(a)(a) .
R.18(a)(a)(a) 1[Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G.--
R.18(a)(a)(a)(a) 1[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.
R.18(a)(a)(a)(a)(a) 1[18AAAAA. Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G.--
R.18(a)(a)(b) 1[Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA.--
R.18(b) Form of audit report for claiming deduction under section 80HH.--
R.18(b)(b) Form of audit report for claiming deduction under section 80HHA.--
R.18(b)(b)(a) Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD.--
R.18(b)(b)(b) 1[Form of audit report for claiming deduction under section 80-I or 80-IA or 2[80-IB or section 80-IC].--
R.18(b)(b)(c) 1[Prescribed authority for approval of hotels located in certain areas.--
R.18(b)(b)(d) 1[Prescribed authority for approval of companies carrying on scientific and industrial research and development.--
R.18(b)(b)(e) 1[Computation of profits of certain activities forming Integral part of a highway project for the purpose of section 80-IA.--
R.18(c) 4[Eligibility of Industrial Parks for benefits under section 80-IA (4)(iii).--
R.18(d) 1[Prescribed authority for approval of companies carrying on scientific research and development.--
R.18(d)(a) Prescribed conditions for deduction under sub-section (8A) of section 80-IB.--
R.18(d)(b) 1[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.--
R.18(d)(c) 1[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.--
R.18(d)(d) 1[18DD.Form of report for claiming deduction under sub-section (11B) of section 80-IB.--
R.18(d)(d)(a) 1[18DDA. Form of report for claiming deduction under sub-section (11C) of section 80-IB.--
R.18(d)(e) 1[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.
R.19 .
R.19(a) .
R.19(a)(b) 1[Form of report for claiming deduction under section 80JJAA.--
R.19(a)(c) Form of certificate to be furnished under sub-section (3) of section 80QQB.--
R.19(a)(d) 1[19AD.
R.19(a)(e) 1[19-AE.
R.20 1[Guidelines for approval 4[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88.--
R.20(a) 1[Guidelines for approval 2[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88.--
R.20(a)(b) 1[Evidence of payment of security transaction tax for claiming deduction under section 88E.--
R.21 .
R.21(a) Relief when salary is paid in arrears or In advance, etc.
R.21(a)(a) Furnishing of particulars for claiming relief under section 89(1).--
R.21(a)(b) 1[21AB. Certificate for claiming relief under an agreement referred to in section 90 and 90A.--
R.21(a)(c) 1[21AC. Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A.--
R.21(b) .
R.22 Application for registration of a firm.--
R.23 Intimation regarding subsequent changes in constitution, etc.--
R.24 Declaration for continuation of registration.--
R.24(a) Communication regarding partner who is a benamidar.--
R.25 Certificate of registration.--
R.26 Rate of exchange for the purpose of deduction of tax at source on Income payable In foreign currency.--
R.26(a) 1[Furnishing of particulars of income under the head 'Salaries'.--
R.26(b) Furnishing of particulars of Income under heads of income other than "Salaries" for deduction of tax at source. --
R.27 Prescribed arrangements for declaration and payment of dividends within India.--
R.28 Application for certificates for deduction of tax at lower rates.--
R.28(a) Statement by shareholder claiming receipt of dividend without deduction of tax.--
R.28(a)(a) 4[28AA - Certificate for deduction at lower rates or no deduction of tax from income other than dividends.--
R.28(a)(b) 1[28AB. Certificate of no deduction of tax in case of certain entities.--
R.29 Certificate of no deduction of tax or deduction at lower rates from dividends.--
R.29(a) 129A. 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.--
R.29(a)(a) 1[29AA.- Form of certification to be filled with the return of income for claiming deduction under section 80-O.--
R.29(b) Application for certificate authorising receipt of interest and other sums without deduction of tax.--
R.29(c) 7[Declaration by person claiming receipt of certain incomes without deduction of tax.--
R.29(d) 9[29D.
R.30 39[30. Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.--
R.31 8[31. Certificate of tax deducted at source to be furnished under section 203.--
R.31(a) 9[31A. Statement of deduction of tax under sub-section (3) of section 200.--
R.31(a)(a) 8[31AA. Statement of collection of tax under proviso to sub-section (3) of section 206C.--
R.31(a)(b) 1[31AB. Annual statement of tax deducted or collected or paid
R.31(a)(c) Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.
R.31(a)(c)(a) Quarterly return under section 206A.--
R.32 Monthly statement or certificate of deduction of tax from "Salaries".
R.33 1[33. Statement of deduction of tax from contributions paid by the trustees of an approved superannuating fund.--
R.34 Return in lieu of monthly return under rule 32.--
R.35 Annual return of salaries paid and tax deducted there from.-
R.36 Prescribed persons for section 206.--
R.36(a) 1[36A. Income-tax authority for purposes of section 206.--
R.37 Prescribed returns regarding tax deducted at source under section 206.--
R.37(a) 37A. Returns regarding tax deducted at source in the case of non-residents.
R.37(a)(a) Return of interest paid to residents without deduction of tax.--
R.37(b) 2Returns regarding tax deducted at source on computer media under sub-section (2) of section 206.--
R.37(b)(b) 1[37BB Furnishing of information under sub-section (6) of section 195.--
R.37(c) 1[37C.· Declaration by a buyer for no collection of tax at source under section 206C (1A)
R.37(c)(a) 5[37CA. Time and mode of payment to Government account of tax collected at source under section 206C.
R.37(d) 5[37D. Certificate of tax collected at source under section 206C(5).--
R.37(e) 5[Prescribed returns regarding tax collected at source under section 206C(5A).--
R.37(e)(a) 2[37EA. Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
R.37(f) 2[37F.- Income-tax authority for purposes of section 206C (5A).
R.37(g) 3[Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C.--
R.37(h) Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C.--
R.37(I) 1[37I. Credit for tax collected a source for the purposes of sub-section (4) of section 206C.
R.38 Notice of demand.--
R.38(a) Statement of advance tax.--
R.39 Estimate of advance tax.--
R.40 Waiver of Interest.--
R.40(a) Claim for credit.--
R.40(b) Special provision for payment of tax by certain companies.--
R.40(b)(a) 2[40BA. Special provisions for payment of tax by certain limited liability partnerships.--
R.40(c) Valuation of specified security or sweat equity share being a share in the company.--
R.40(d) 1[40D. Valuation of specified security not being an equity share in the company-
R.40(e) 1[40E.- Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
R.41 Refund claim.--
R.42 1[42. Prescribed authority for tax clearance certificates.
R.43 1[43. Forms and certificates for the purpose of sub-section (1) and (1A) of section 230.-
R.44 Production of certificate.--
R.44(a) Application for tax clearance certificate for registration of documents In certain cases.--
R.44(b) Grant of lax clearance certificate or refusal.--
R.44(c) 1[Form of application for settlement of case and intimation to the Assessing Officer].--
R.44(c)(a) Disclosure of information in the application for settlement of cases.--
R.44(d) Fee for furnishing copy of report.--
R.44(e) Form of application for obtaining an advance ruling.--
R.44(f) Certification of copies of the advance rulings pronounced by the Authority.--
R.44(g) Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of Section 295.--
R.44(h) 1[Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement.--
R.45 Form of appeal to 1[***] 2[* * *] Commissioner (Appeals).--
R.46 Mode of service.--
R.46(a) Production of additional evidence before the Deputy Commissioner (Appeals) and Commissioner (Appeals).--
R.47 Form of appeal and memorandum of cross-objections to Appellate Tribunal.--
R.48 .
R.48(a) Notice of demand.--
R.48(b) Estimate of advance deposit.--
R.48(c) Estimate of annuity deposit for the assessment year 1964-65.--
R.48(d) Jurisdiction of competent authorities.--
R.48(d)(d) Statement to be registered with the competent authority under section 269AB.--
R.48(e) Manner of publication of notice for acquisition.--
R.48(g) Statement to be furnished in respect of transfers of immovable property.--
R.48(h) Form of fortnightly return to be forwarded by registering officer to the competent authority.--
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