Daily Archives: April 3, 2026

RULE 184 INCOME-TAX RULES 2026 Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5). 184. (1) The option to be exercised in accordance with provisions of section 341(7) for any tax year shall be exercised in Form No. 108 on or before the due date specified under section… Read More »

RULE 183 INCOME-TAX RULES 2026 RULE 183 INCOME-TAX RULES 2026 Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person. 183. (1) For the purposes of section 337 [Table: Sl. No. 2], any income or part thereof, applied directly or indirectly for the… Read More »

RULE 182 INCOME-TAX RULES 2026 Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346. 182. For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following… Read More »

RULE 181 INCOME-TAX RULES 2026 RULE 181 INCOME-TAX RULES 2026 Common application for registration of non-profit organisation or for approval for the purposes of deduction under sec-tion 133(1)(b)(ii). 181. (1) An application for registration under section 332 or approval under section 354, in such cases as specified in column B of the following Table shall be… Read More »

RULE 180 INCOME-TAX RULES 2026 RULE 180 INCOME-TAX RULES 2026 Return of income in respect of block assessment under section 294(1). 180. (1) The return of income required to be furnished by any person under section 294(1)(a), relating to any search initiated under section 247 or requisition made under section 248 shall be in the Form… Read More »

RULE 179 INCOME-TAX RULES 2026 Notice of demand under section 289. 179. (1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2). (2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall… Read More »

RULE 178 INCOME-TAX RULES 2026 Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source. 178. (1) The application required to be made by the assessee under section 288(1) [Table: Sl. No. 11] shall be in Form No. 102. (2) Form No. 102 shall be furnished to the Director General of… Read More »

RULE 177 INCOME-TAX RULES 2026 RULE 177 INCOME-TAX RULES 2026 Modified return of income in respect of business reorganisation under section 314. 177. (1) The modified return of income to be furnished by a successor entity to a business reorganisation, as referred to in section 314, for a tax year, shall be in the Form ITR-A… Read More »

RULE 176 INCOME-TAX RULES 2026 RULE 176 INCOME-TAX RULES 2026 Procedure for faceless assessment, reassessment or recomputation under section 273(1). 176. (1) The assessment, reassessment or recomputation under section 270(10) or section 271 or section 279, as the case may be, in respect of cases as specified by the Board under section 273(2), shall be made… Read More »