RULE 73 INCOME-TAX RULES 2026 RULE 73 INCOME-TAX RULES 2026 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.. 73. (1) Where, the total income of an assessee for any tax year (referred to as the relevant tax year in this rule) is assessed at a rate higher than the… Read More »
RULE 72 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) . 72. For the purposes of sections 151(6) and 152(6),— (a) the prescribed authority shall be the Reserve Bank of India or another authorised authority under current laws regulating foreign exchange transactions; and (b) the certificate… Read More »
RULE 71 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 152(5) . 71. For the purposes of section 152(5),— (a) the prescribed authority shall be the Controller referred to in section 2(1)(b) of the Patents Act, 1970 (39 of 1970); and (b) the assessee shall be required to furnish a… Read More »
RULE 70 INCOME-TAX RULES 2026 Form of certificate to be furnished under section 151(5) . 70. (1) For the purposes of claim of deduction under section 151, the assessee shall be required to furnish a certificate in Form No. 36 along with the return of income. (2) The person responsible for making the payment to the… Read More »
Whether Section 395(1) applicable : Meaning under income tax Act 2025 for TDS Whether Section 395(1) applicable : Meaning under income tax Act 2025 for TDS Section 395(1) of the Income-tax Act, 2025 deals with the provisions for obtaining a lower or nil withholding (TDS) certificate. It is the corresponding provision to the erstwhile Section… Read More »
RULE 69 INCOME-TAX RULES 2026 Report of accountant to be furnished under section 147(4)(a). 69. The report of the accountant, as defined in section 515(3)(b), which is required to be furnished by the assessee under section 147(4)(a), shall be in Form No. 35. **************************** Read more Income Tax Act 2025 INCOME TAX RULES 2026 … Read More »
RULE 68 INCOME-TAX RULES 2026 Furnishing of report under section 146. 68. Report of an accountant as defined in section 515(3)(b), which is required to be furnished by the assessee under section 146(3)(c) along with the return of income shall be in Form No. 34 ******************************************* Read more Income Tax Act 2025 INCOME TAX RULES 2026… Read More »
RULE 67 INCOME-TAX RULES 2026 Form of particulars to be furnished along with return of income for claiming deduction under section 144. 67. The particulars, which are required to be furnished by the assessee along with the return of income regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and utilisation of… Read More »
RULE 66 INCOME-TAX RULES 2026 RULE 66 INCOME-TAX RULES 2026 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144. 66. (1) For the purposes of claiming deduction under sections 46 or 138 or 139 or 140 or 141 or 142… Read More »
RULE 65 INCOME-TAX RULES 2026 Conditions for claim for deduction under section 134. 65. For the purposes of claiming deduction under section 134 in respect of rent paid, the assessee shall file declaration in Form No. 31. ************************************ Read more Income Tax Act 2025 INCOME TAX RULES 2026 for more refer income tax website… Read More »