Email Address
Password
Forgot Password?
............................................................................................................................. Description A Rule-wise Commentary on Income-tax Rules also incorporating Comprehensive commentary on • TDS Rules • Valuation of Perquisites • Transfer Pricing Provisions • Depreciation Provisions ............................................................................................................................. Contents 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 .............................................................................................................................
