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Income_Tax_Rules

Section / Rule Number Content


2A Limits for the purposes of section 10(13A)
2B Conditions for the purpose of section 10(5)
2BA Guidelines for the purposes of section 10(10C)
2BB Prescribed allowances for the purposes of clause (14) of section 10
2BBA Circumstances and conditions for the purposes of clause (19) of section 10
2BBB Percentage of Government Grant for considering university hospital etc as substantially financed by the Government for the purposes of clause 23C of section 10.
2BC Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10
2C Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
2CA Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
2D Guidelines for approval under clause (23F) of section 10
2DA Guidelines for approval under clause (23FA) of section 10
2DB Other conditions to be satisfied by the pension fund
2DC. Guidelines for notification under clause (23FE) of section 10
2E Guidelines for approval under clause (23G) of section 10
2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
3 Valuation of perquisites
3A Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
3B Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act
4 Unrealised rent
5 Depreciation
5A Form of report by an accountant for claiming deduction under section 32(1)(iia)
5AA Prescribed authority for investment allowance
5AB Report of audit of accounts to be furnished under section 32AB(5)
5AC Report of audit of accounts to be furnished under section 33AB(2)
5AD Report of audit of accounts to be furnished under section 33ABA(2)
5B Development rebate
5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
5CA Intimation under Fifth Proviso to sub-section (1) of section 35
5D Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) of sub-section (1) of section 35
5E 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
5F Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
5G Option form for taxation of income from patent under section 115BBF
6 Prescribed authority for expenditure on scientific research
6A.Expenditure for obtaining right to use spectrum for telecommunication services
6AA Prescribed activities for export markets development allowance.
6AAA Prescribed authority for the purposes of sections 35CC and 35CCA
6AAB Statement of expenditure for claiming deduction under section 35CC
6AAC Prescribed authority for the purposes of section 35CCB
6AAD Guidelines for approval of agricultural extension project under section 35CCC
6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAF Guidelines for approval of skill development project under section 35 CCD
6AAG Conditions subject to which a skill development project is to be notified under section 35CCD
6AAH Meaning of expressions used in rule 6AAF and rule 6AAG
6AB Form of audit report for claiming deductions under sections 35D and 35E
6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
6ABBA-Other electronic modes
6AC Limits and conditions for allowance of expenditure in certain cases.
6B Expenditure on advertisement.
6C Expenditure on residential accommodation including guest houses.
6D Expenditure in connection with travelling, etc.
6DD 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 an account payee cheque drawn on a bank or account payee bank draft
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
6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
6DDC Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
6DDD Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
6E Limits of reserve for unexpired risks
6EA Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
6EB Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
6G Report of audit of accounts to be furnished under section 44AB
6GA Form of report of audit to be furnished under sub-section (2) of section 44DA
6H Form of report of an accountant under sub-section (3) of section 50B
7 Income which is partially agricultural and partially from business
7A Income from the manufacture of rubber
7B Income from the manufacture of coffee
8 Income from the manufacture of tea
8A Conditions for the grant of development allowance
8AA Method of determination of period of holding of capital assets in certain cases
8AB Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48
8B Guidelines for notification of zero coupon bond
8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
8D Method for determining amount of expenditure in relation to income not includible in total income
9 Royalties or copyright fees, etc., for literary or artistic work
9A Deduction in respect of expenditure on production of feature films
9B Deduction in respect of expenditure on acquisition of distribution rights of feature films
9C Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
10 Determination of income in the case of non-residents
10A Meaning of expressions used in computation of arm's length price
10AB Other method of determination of arm’s length price
10B Determination of arm's length price under section 92C
10C Most appropriate method
10CA Computation of arm's length price in certain cases.
10CB Computation of interest income pursuant to secondary adjustments.
10D Information and documents to be kept and maintained under section 92D
10DA Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D.
10DB Furnishing of Report in respect of an International Group.
10E Report from an accountant to be furnished under section 92E
10F Meaning of expressions used in matters in respect of advance pricing agreement
10G Persons eligible to apply
10H Pre-filing Consultation
10I Application for advance pricing agreement
10J Withdrawal of application for agreement
10K Preliminary processing of application
10L Procedure
10M Terms of the agreement
10MA. Roll Back of the Agreement
10N Amendments to Application
10O Furnishing of Annual Compliance Report
10P Compliance Audit of the agreement
10Q Revision of an agreement
10R Cancellation of an agreement
10RA Procedure for giving effect to rollback provision of an Agreement.
10RB Relief in tax payable under sub-section (1) of section 115JB due to operation of subsection (2D) of section 115JB
10S Renewing an agreement
10T Miscellaneous
10TA Definitions
10TB Eligible assessee
10TC Eligible international transaction
10TD Safe Harbour
10TE Procedure
10TF Safe Harbour Rules not apply in certain cases
10TG Mutual Agreement Procedure not to apply.
10TH Safe Harbour Rules for Specified Domestic Transactions
10THA Eligible assessee.
10THB Eligible specified domestic transaction.
10THC Safe Harbour.
10THD Procedure.
10U Chapter X-A not to apply in certain cases
10UA Determination of consequences of impermissible avoidance arrangement
10UB Notice, Forms for reference under section 144BA
10UC Time limits
10UD Reference to the Approving Panel
10UE Procedure before the Approving Panel
10UF Remuneration
10V Guidelines for application of section 9A
10VA Approval of the fund
10VB Statement to be furnished by the fund
11 Determination of income from transactions with non-residents.
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 80DD and section 80U
11AA Requirements for approval of an institution or fund under section 80G
11B Conditions for allowance for deduction under section 80GG
11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
11D Permanent physical disabilities for the purposes of deduction under section 80U.
11DD Specified diseases and ailments for the purposeS of deduction under section 80DDB
11E Application for approval of agreement under section 80-O.
11EA Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB
11EE Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C
11F General
11G Composition of the National Committee
11H Headquarters and Secretariat
11I Functions
11J Guidelines for approval of associations and institutions
11K Guidelines for recommending projects or schemes
11L Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
11M Procedure before the National Committee
11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
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.
11N Other provisions
11O Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC.
11OA Guidelines for notification of affordable housing project as specified business under section 35AD
11OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.
11P Tonnage tax scheme for shipping companies
11Q Computation of deemed tonnage.
11R Incidental activities for purposes of relevant shipping income.
11S Computation of average of net tonnage for charter-in of tonnage.
11T Form of report of an accountant under clause (ii) of section 115VW.
11U Determination of fair market value of the property other than immovable property
11UA Determination of Fair Market Value
11UAA Determination of Fair Market Value for share other than quoted share
11UAB Determination of fair market value for inventory.
11UAC Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) section 56.
9D Calculation of taxable interest relating to contribution in a provident fund or recognised
11UAE Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act.
11UB Fair market value of assets in certain cases
11UC Determination of Income attributable to assets in India
11UD Thresholds for the purposes of significant economic presence
11UE Indirect transfer prior to 28th May, 2012 of assets situate in India
11UF Manner of furnishing undertaking under rule 11UE
2DD Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10
8AC Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
8AD Computation of capital gains for the purposes of sub-section (1B) of section 45
2DCA Computation of minimum investment and exempt income for the purposes of clause (23FE)
6ABBB Form of statement to be furnished regarding preliminary expenses incurred under section 35D
11UACA Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56
10TI. Definitions.
10TIA. Safe Harbour
10TIB.Procedure.
10TIC. Mutual Agreement Procedure not to apply.

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