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 »
RULE 64 INCOME-TAX RULES 2026 Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv). 64. (1) In specifying an association or institution for notification under section 133(1)(a)(xxiv), the Central Government shall satisfy itself that such association or institution — (a) has as its object the control, supervision, regulation or encouragement in… Read More »
RULE 63 INCOME-TAX RULES 2026 RULE 63 INCOME-TAX RULES 2026 Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133. 63. (1) For the purpose of section 133(1)(a)(vii), the prescribed authority for granting of approval shall be the Principal Chief Commissioner of Income- tax (Exemptions). (2) The… Read More »
RULE 62 INCOME-TAX RULES 2026 RULE 62 INCOME-TAX RULES 2026 Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128. 62. (1) For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentioned in column B of… Read More »