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............................................................................................................................. Description Income Tax Rules • New Return Forms with Instruction • Comprehensive Action Points for Filing Forms • 37 other Direct Tax Rules/Schemes Master Guide to Income Tax Rules A Rule-wise Commentary on Income-tax Rules also incorporating Comprehensive commentary on • TDS Rules • Valuation of Perquisites • Transfer Pricing Provisions • Depreciation Provisions ............................................................................................................................. Contents Income Tax Rules Division 1. Income-tax Rules, 1962 Division 2. Certificate Proceedings Rules, 1962 Division 3. Appellate Tribunal Rules, 1963 Division 4. Settlement Commission (Procedure) Rules, 1997 Division 5. Banking Cash Transaction Tax Rules, 2005 Division 6. Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993 Division 7. Authority for advance Rulings (Procedure) Rules, 1996 Division 8. National Savings Scheme Rules, 1987 and National Savings Scheme Rules, 1992 Division 9. National Savings Certificates (VII Issue) Rules, 1989 Division 10. Capital Gains Accounts Scheme, 1988 Division 11. Accounting Standards Division 12. Securities Lending Scheme, 1997 Division 13. Site Restoration Fund Scheme, 1999 Division 14. Income Tax Welfare Fund Rules Division 15. Industrial Park Scheme, 2002 Division 16. Employees’ Stock Opinion Plan or Scheme Division 17. Reduction or Waiver of Interest under Section 234A/ 234B/ 234C Division 18. Delay in Filing Refund Claim Division 19. Scheme to Develop, Operate and Maintain Special Economic Zones Under Section 80-IA of Income-tax Act read with Rule 18C (2) of Income-tax Rules Division 20. Scheme for Bulk Filing of Returns by Salaried Employees, 2002 Division 21. Furnishing of Return of Income on Interest Scheme, 2004 Division 22. Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 Division 23. Scheme for Filing of Return by Salaried Employees through Employer, 2004 Division 24. Securities Transaction Tax Rules, 2004 Division 25. Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act Division 26. Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 Division 27. Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005 Division 28. Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005 Division 29. Equity Linked Savings Scheme, 2005 Division 30. Tax Return Preparer Scheme, 2006 Division 31. Bank Term Deposit Scheme, 2006 Division 32. Income Tax Ombudsman Guidelines 2010 Division 33. Electronic furnishing of Return of Income Scheme, 2007 Division 34. Industrial Park Scheme, 2008 Division 36. Senior Citizens Savings Scheme Rules, 2004 Division 37 Issue of Foreign Currency Exchangeable Bonds Scheme, 2008 Division 38 Income-tax (Dispute Resolution Panel) Rules, 2009 Master Guide to Income Tax Rules • List of Circulars/Notifications/Press Notes, etc. • List of Cases • Audit Reports/Report of accountant, etc., prescribed under Income-tax Rules • Applications, certificates, etc., prescribed under Income-tax Rules • Authorities prescribed under Income-tax Rules • Returns /Statements, etc., prescribed under Income-tax Rules Rules 2A - House rent allowance 2B - Leave travel concession 2BA - Amount received on voluntary retirement 2BB - Special allowances 2BBA - Family pension to heirs of members of Armed Forces 2BC - Exemption for income of universities/ educational institutions/hospitals, etc. 2C - Charitable/religious trusts/institutions, etc. 2CA - Exemption for income of universities/educational institutions/hospitals/ medical institutions having annual receipts exceeding Rs. 1 crore 2D - Venture capital fund and venture capital company 2DA - Venture capital fund or venture capital company 2E - Exemption to infrastructure capital fund and infrastructure capital companies 3 - Valuation of perquisites 3A - Exemption to medical benefits/perquisites 4 - Unrealised rent 5 - Depreciation 5A - Additional depreciation to industrial undertakings 5AC - Tea/Coffee/Rubber development account 5AD - Site restoration fund 5C to 5E - Guidelines, conditions, etc., in respect of approval under clauses (ii) and (iii) of section 35(1) 5F- Guidelines, conditions, etc., in respect of approval under clause (iia) of section 35(1) 6 - Expenditure on scientific research 6AAC - Expenditure on conservation of natural resources 6AB - Amortisation of preliminary expenses, etc. 6ABA - Provision for bad and doubtful debts 6ABAA - Conditions for being notified as infra-structural facility 6ABB - Deduction for Y2K expenses 6DD - Disallowance of cash payments 6DDA & 6DDB - Speculative transactions 6DDB 6E - Insurance business - Reserves for unexpired risks 6EB - Categories of bad or doubtful debts in case of public company 6F - Maintenance of books of account 6G - Report of audit of accounts 6GA - Computation of income by way of royalties, etc., in case of non-residents 6H - Computation of capital gains in case of slump sale 7 - Income which is partially agricultural and partially from business 7A - Income from the manufacture of rubber 7B - Income front the manufacture of coffee 8 - Income from manufacture of tea 8B & 8C - Zero Coupon Bonds 8D- Method for detemining amount of expenditure in relation to income not includible in total income 9A & 9B - Amortisation of expenditure on feature films 9C - Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation 10 - Determination of income in case of non residents 10A to 10E - Computation of income from international transaction having regard to arm's length price 11A - Deductions to persons with disability or severe disability 11AA - Approval of institutions/funds for purposes of section 80G 11B - Deduction in respect of rents paid 11C - Deduction in respect of foreign remuneration to technicians 11DD - Deduction in respect of medical treatment for specified diseases 11EA - Deduction to industrial undertakings located in industrially backward districts 11F to 11O - National Committee for promotion of social and economic welfare 11P to 11T - Tonnage Tax Scheme for Shipping Companies 11U to 11UA - Valuation of gifts 12 - Return of income and return of fringe benefits 12A - Preparation of return by authorized representative 12B - Tax on distributed income by UTI/Mutual Fund 12C - Tax on income received from Venture Capital Companies/Funds 14 - Inquiry before assessment - Form of verification 14A - Inquiry before assessment - Special audit 14B - Guidelines for purposes of determining expenses for Special Audit 15 - Notice of demand 16 - Avoidance of repetitive appeals 16B - Exemption in respect of remuneration to consultants, etc. 16C - Exemption to Employees' Welfare Funds 16CC - Audit report to be furnished by certain entities referred to in section 10(23C) 16D - Free Trade Zones, industrial undertakings in 16DD - Special Economic Zones, undertakings in 16E - Export Oriented Undertakings 16F - Export undertakings 17 - Accumulation of income by charitable/ religious trusts, etc. 17A& 17B - Registration, etc., of charitable/religious trusts 17C - Modes of investment by charitable/ religious trusts 17D - Prescribed foreign projects for purposes of section 80HHB 18AAA - Donations to universities/educational institutions 18AAAA - Donations towards Gujarat Earthquake Relief 18AAAAA - Deduction on donations to games/sports associations/institutions 18AAB - Deduction to companies engaged in scientific and industrial research 18BBA - Form of reports, etc., under sections 80HHB, 80HHBA, 80HHC, 80HHD, 80HHE and 80HHF 18BBB - Deductions to undertakings, hotels, etc. 18BBC - Deduction to hotels located in certain areas 18BBD - Deduction to scientific/industrial research companies 18BBE - Deduction from profits of certain activities forming part of a Highway project 18C - Deduction to undertakings operating notified industrial parks 18D & 18DA - Deductions to companies carrying on Scientific Research and Development 18DB - Deduction to multiplex theatres 18DC - Deduction to convention centres 18DD - Deduction to hospital in rural area 18DDA - Deduction to hospital located anywhere in India other than excluded areas 18DE - Deduction to New Convention Centres located in specified areas 19AB - Deduction in respect of employment of new workmen 19AC - Deduction in respect of royalty income, etc., of authors of certain books other than text books 19AD - Deduction in respect of royalty on patents 19AE - Deduction in respect of certain incomes of Offshore Banking Units 20 & 20A - Weighted tax rebate for investment in certain areas 20AB - Evidence of payment of Securities Transaction Tax 21A - Relief when salary is received in arrears or in advance 21AA - Relief on salary in the case of specified employees 26 to 29 & 29B to37H -Deduction/Collection of tax at source 29A - Deduction in respect of certain items of receipts from foreign sources 29AA - Deduction in respect of royalties, etc., from certain foreign enterprises 38 - Notice of demand for advance tax 39 - Estimate of advance tax 40B - Minimum alternate tax 40C & 40D, 40E & 40F - Fringe Benefit Tax 41 - Refund claims 42 to 44 - Tax clearance certificate 44C, 44CA & 44D - Settlement Commission Mutual Agreement Procedure Appeal to Commissioner (Appeals) 44E & 44F Advance rulings 44G& 44H - Mutual Agreement Procedure 45 to 46A - Appeal Commissioner (Appeals) 47 - Appeal to Appellate Tribunal 48 - Reference to High Court 49 to 66 - Authorised representative 67 to 81 - Recognised provident funds 82 to 87 - Approved superannuation funds 98 to 111 - Approved gratuity funds 111AAA & 111AB - Conditions for reference to Valuation Officer 111B - Publication and circulation of Board's order 112 to 112C - Search and seizure 112D - Requisition of books of account, etc. 112E - Collection of information 113 - Disclosure of Information respecting Assessees 114 - Permanent Account Number 114A - Tax Deduction and Collection Account Number 114AA - Tax Collection Account Number 114B to 114D - Documents pertaining to certain prescribed transactions 114E - Annual Information return 115 - Rate of exchange for conversion of Income in foreign Currency 115A - Computation of Capital gains on Transfer of Shares/Debentures by non-residents 117B & 117C - Certificate to Tax Recovery Officer 119A - Procedure for Calculation of Interest 121A - Statement by producer of cinematographs films 125 -Electronic payment of tax .............................................................................................................................
