INCOME TAX RULES 2026

Last Updated on: April 9, 2026

INCOME-TAX RULES 2026

RULE 1 INCOME-TAX RULES 2026 Short title and commencement.

RULE 2 INCOME-TAX RULES 2026 Definitions

RULE 3 INCOME-TAX RULES 2026 Arrangements for declaration and payment of dividends within India.

RULE 4 INCOME-TAX RULES 2026 Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).

RULE 5 INCOME-TAX RULES 2026 Procedure for notification of a recognised stock exchange for the purposes of section 2(92).

RULE 6 INCOME-TAX RULES 2026 Method of determination of period of holding of capital assets in certain cases.

RULE 7 INCOME-TAX RULES 2026 Procedure for notification of zero coupon bond.

RULE 8 INCOME-TAX RULES 2026 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.

RULE 9 INCOME-TAX RULES 2026 Determination of income in case of non-residents.

RULE 10 INCOME-TAX RULES 2026 Definition of terms for rules 11 and 12.

RULE 11 INCOME-TAX RULES 2026 Fair market value of assets in certain cases.

RULE 12 INCOME-TAX RULES 2026 Determination of income attributable to assets in India.

RULE 13 INCOME-TAX RULES 2026 Threshold for purposes of significant economic presence.

RULE 14 INCOME-TAX RULES 2026 Method for determining amount of expenditure in relation to income not includible in total income.

RULE 15 INCOME-TAX RULES 2026 Valuation of perquisites.

RULE 16 INCOME-TAX RULES 2026 Annual accretion referred to in section 17(1)(i).

RULE 17 INCOME-TAX RULES 2026 Salary income for purposes of section 17(1)(c)(ii).

RULE 18 INCOME-TAX RULES 2026 Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner.

RULE 19 INCOME-TAX RULES 2026 Gross total income for purposes of section 17(3)(b).

RULE 20 INCOME-TAX RULES 2026 Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation.

RULE 21 INCOME-TAX RULES 2026 Unrealised rent.

RULE 22 INCOME-TAX RULES 2026 Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt.

RULE 23 INCOME-TAX RULES 2026 Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).

RULE 24 INCOME-TAX RULES 2026 Notification of infrastructure facility for the purposes of section 32(e).

RULE 25 INCOME-TAX RULES 2026 Depreciation.

RULE 26 INCOME-TAX RULES 2026 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 specified banking and online mode or through such other electronic mode as provided in rule 48

RULE 27 INCOME-TAX RULES 2026 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44

RULE 28 INCOME-TAX RULES 2026 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.

RULE 29 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).

RULE 30 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).

RULE 31 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).

RULE 32 INCOME-TAX RULES 2026 Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association

RULE 33 INCOME-TAX RULES 2026 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

RULE 34 INCOME-TAX RULES 2026 Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

RULE 35 INCOME-TAX RULES 2026 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).

RULE 36 INCOME-TAX RULES 2026 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).

RULE 37 INCOME-TAX RULES 2026 Procedure for approval of agricultural extension project under section 47(1)(a).

RULE 38 INCOME-TAX RULES 2026 Conditions for notification of agricultural extension projects under section 47(1)(a).

RULE 39 INCOME-TAX RULES 2026 Procedure for approval of skill development projects under section 47(1)(b).

RULE 40 INCOME-TAX RULES 2026 Conditions subject to which a skill development project is to be notified under section 47(1)(b).

RULE 41 INCOME-TAX RULES 2026 Expenditure for obtaining right to use spectrum for telecommunication services.

RULE 42 INCOME-TAX RULES 2026 Special provision regarding interest on bad and doubtful debt of specified financial institution.

RULE 43 INCOME-TAX RULES 2026 Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.

RULE 44 INCOME-TAX RULES 2026 Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].

RULE 45INCOME-TAX RULES 2026 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].

RULE 46 INCOME-TAX RULES 2026 Maintenance of books of account under section 62.

RULE 47 INCOME-TAX RULES 2026 Report of audit of accounts to be furnished under section 63.

RULE 48 INCOME-TAX RULES 2026 Other electronic modes of payment.

RULE 49 INCOME-TAX RULES 2026 Computation of capital gains for purposes of section 67(5).

RULE 50 INCOME-TAX RULES 2026 Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.

RULE 51 INCOME-TAX RULES 2026 Other conditions required to be fulfilled by the original fund.

RULE 52 INCOME-TAX RULES 2026 Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72.

RULE 53 INCOME-TAX RULES 2026 Computation of fair market value of capital assets for purposes of section 77.

RULE 54 INCOME-TAX RULES 2026 Form of report of an accountant in respect of slump sale.

RULE 55 INCOME-TAX RULES 2026 Conditions for reference to Valuation Officers under section 91(1)(b).

RULE 56 INCOME-TAX RULES 2026 Meaning of expressions used in determination of fair market value.

RULE 57 INCOME-TAX RULES 2026 Determination of fair market value.

RULE 58 INCOME-TAX RULES 2026 Prescribed class of persons for the purpose of section 92(3)(i) and section 79.

RULE 59 INCOME-TAX RULES 2026 Computation of income chargeable to tax under section 92(2)(l)

RULE 60 INCOME-TAX RULES 2026 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.

RULE 61 INCOME-TAX RULES 2026 Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.

RULE 62 INCOME-TAX RULES 2026 Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.

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.

RULE 64 INCOME-TAX RULES 2026 Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).

RULE 65 INCOME-TAX RULES 2026 Conditions for claim for deduction under section 134.

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.

RULE 67 INCOME-TAX RULES 2026 Form of particulars to be furnished along with return of income for claiming deduction under section 144

RULE 68 INCOME-TAX RULES 2026 Furnishing of report under section 146.

RULE 69 INCOME-TAX RULES 2026 Report of accountant to be furnished under section 147(4)(a).

RULE 70 INCOME-TAX RULES 2026 Form of certificate to be furnished under section 151(5) .

RULE 71 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 152(5) .

RULE 72 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) .

RULE 73 INCOME-TAX RULES 2026 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc..

RULE 74 INCOME-TAX RULES 2026 Taxation of income from retirement benefit account maintained in a notified country.

RULE 75 INCOME-TAX RULES 2026 Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) .

RULE 76 INCOME-TAX RULES 2026 Foreign tax credit.

RULE 77 INCOME-TAX RULES 2026 Meaning of expressions used in determination of arm’s length price.

RULE 78 INCOME-TAX RULES 2026 Other method for determination of arm’s length price.

RULE 79 INCOME-TAX RULES 2026 Determination of arm’s length price under section 165.

RULE 80 INCOME-TAX RULES 2026 Most appropriate method

RULE 81 INCOME-TAX RULES 2026 Determination of arm’s length price in certain cases.

RULE 82 INCOME-TAX RULES 2026 Exercise of option for determination of arm’s length price for multiple years in a singleproceeding.

RULE 83 INCOME-TAX RULES 2026 Time period for repatriation of excess money under section 170(2) and computation ofinterest income under section 170(4) pursuant to secondary adjustments.

RULE 84 INCOME-TAX RULES 2026 Information and documents to be kept and maintained under section 171(1) .

RULE 85 INCOME-TAX RULES 2026 Report from an accountant to be furnished under section 172.

RULE 86 INCOME-TAX RULES 2026 Definitions for safe harbour rules for international transactions.

RULE 87 INCOME-TAX RULES 2026 Rule -Eligible assessee for safe harbour rules for international transactions.

RULE 88 INCOME-TAX RULES 2026 Eligible international transactions for safe harbour.

RULE 89 INCOME-TAX RULES 2026 Safe harbour for eligible international transactions.

RULE 90 INCOME-TAX RULES 2026 Procedure relating to transactions other than provision of information technology services.

RULE 91 INCOME-TAX RULES 2026 Procedure relating to transactions of provision of information technology services.

RULE 92 INCOME-TAX RULES 2026 Safe harbour rules for international transactions not to apply in certain cases.

RULE 93 INCOME-TAX RULES 2026 Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted.

RULE 94 INCOME-TAX RULES 2026 Definitions for safe harbour rules for specified domestic transaction.

RULE 95 INCOME-TAX RULES 2026 Eligible assessee for safe harbour rules for specified domestic transactions.

RULE 96 INCOME-TAX RULES 2026 Eligible specified domestic transaction for safe harbour.

RULE 97 INCOME-TAX RULES 2026 Safe harbour for eligible specified domestic transaction.

RULE 98 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for specified domestic transactions.

RULE 99 INCOME-TAX RULES 2026 Definitions for safe harbour rules for income attribution in case of income from business and profession.

RULE 100 INCOME-TAX RULES 2026 Safe harbour for income attribution in case of income from business and profession.

RULE 101 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for income attribution in case of income from business and profession.

RULE 102 INCOME-TAX RULES 2026 Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.

RULE 103 INCOME-TAX RULES 2026 Meaning of expressions used in matters in respect of advance pricing agreement.

RULE 104 INCOME-TAX RULES 2026 Persons eligible to apply.

RULE 105 INCOME-TAX RULES 2026 Pre-filing consultation.

RULE 106 INCOME-TAX RULES 2026 Application for advance pricing agreement.

RULE 107 INCOME-TAX RULES 2026 Withdrawal of application for agreement.

RULE 108 INCOME-TAX RULES 2026 Preliminary processing of application.

RULE 109 INCOME-TAX RULES 2026 Procedure.

RULE 110 INCOME-TAX RULES 2026 Terms of the agreement.

RULE 111 INCOME-TAX RULES 2026 Roll back of Agreement.

RULE 112 INCOME-TAX RULES 2026 Amendments to application.

RULE 113 INCOME-TAX RULES 2026 Furnishing of annual compliance report.

RULE 114 INCOME-TAX RULES 2026 Compliance audit of agreement.

RULE 115 INCOME-TAX RULES 2026 Revision of an agreement.

RULE 116 INCOME-TAX RULES 2026 Cancellation of an agreement.

RULE 117 INCOME-TAX RULES 2026 Procedure for giving effect to rollback provision of an Agreement.

RULE 118 INCOME-TAX RULES 2026 Relief in tax payable under section 206(1) due to operation of section 206(1)(i).

RULE 119 INCOME-TAX RULES 2026 Renewing an agreement.

RULE 120 INCOME-TAX RULES 2026 Miscellaneous.

RULE 121 INCOME-TAX RULES 2026 Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement.

RULE 122 INCOME-TAX RULES 2026 Procedure to deal with requests for bilateral or multilateral advance pricing agreements.

RULE 123 INCOME-TAX RULES 2026 Maintenance and furnishing of information and document by constituent entity of an international group under section 171.

RULE 124 INCOME-TAX RULES 2026 Furnishing of report in respect of an international group under section 511.

RULE 125 INCOME-TAX RULES 2026 Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176.

RULE 126 INCOME-TAX RULES 2026 Conditions and activities for finance company located in any International Financial Services Centre for section 177.

RULE 127 INCOME-TAX RULES 2026 Determination of consequences of impermissible avoidance arrangement.

RULE 128 INCOME-TAX RULES 2026 Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.

RULE 129 INCOME-TAX RULES 2026 Notice and Forms for reference under section 274.

RULE 130 INCOME-TAX RULES 2026 Time limits.

RULE 131 INCOME-TAX RULES 2026 Procedure before Approving Panel.

RULE 132 INCOME-TAX RULES 2026 Remuneration.

RULE 133 INCOME-TAX RULES 2026 Modes of payment for the purpose of section 187.

RULE 134 INCOME-TAX RULES 2026 Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2].

RULE 135 INCOME-TAX RULES 2026 Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5].

RULE 136 INCOME-TAX RULES 2026 Exercise or withdrawal of option for new tax regime.

RULE 137 INCOME-TAX RULES 2026 Form of report for computation of book profit of companies.

RULE 138 INCOME-TAX RULES 2026 Form of report for computation of adjusted total income by certain persons other than a company.

RULE 139 INCOME-TAX RULES 2026 Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.

RULE 140 INCOME-TAX RULES 2026 Determination of income of a specified fund attributable to units held by non-residents under section 210(2).

RULE 141 INCOME-TAX RULES 2026 Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.

RULE 142 INCOME-TAX RULES 2026 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit.

RULE 143 INCOME-TAX RULES 2026 Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3).

RULE 144 INCOME-TAX RULES 2026 Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.

RULE 145 INCOME-TAX RULES 2026 Statements under sections 221(4), 222(2), 223(5) and 224(9).

RULE 146 INCOME-TAX RULES 2026 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it.

RULE 147 INCOME-TAX RULES 2026 Publication and circulation of order of Board under section 239(3)(a).

RULE 148 INCOME-TAX RULES 2026 Search and Seizure under section 24

RULE 149 INCOME-TAX RULES 2026 Procedure to requisition services under section 247(5) and to make a reference under section 247(9).

RULE 150 INCOME-TAX RULES 2026 Valuation under section 247(9).

RULE 151 INCOME-TAX RULES 2026 Requisition of books of account, etc. under section 248.

RULE 152 INCOME-TAX RULES 2026 Release of remaining assets under section 250.

RULE 153 INCOME-TAX RULES 2026 Distraint and sale.

RULE 154 INCOME-TAX RULES 2026 Form of information under section 254(1).

RULE 155 INCOME-TAX RULES 2026 Disclosure of information related to assessees under section 258(2).

RULE 156 INCOME-TAX RULES 2026 Prescribed income-tax authority under section 259.

RULE 157 INCOME-TAX RULES 2026 Persons exempt from obtaining Permanent Account Number under section 262.

RULE 158 INCOME-TAX RULES 2026 Application for allotment of a Permanent Account Number.

RULE 159 INCOME-TAX RULES 2026 Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e).

RULE 160 INCOME-TAX RULES 2026 Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97.

RULE 161 INCOME-TAX RULES 2026 Transactions for purposes of section 262(9)(a).

RULE 162 INCOME-TAX RULES 2026 When PAN becomes inoperative under section 262(6).

RULE 163 INCOME-TAX RULES 2026 Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).

RULE 164 INCOME-TAX RULES 2026 Forms, eligibility, verification etc. in respect of return of income.

RULE 165 INCOME-TAX RULES 2026 Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section.

RULE 166 INCOME-TAX RULES 2026 Conditions for treating a return as defective return under section 263(7).

RULE 167 INCOME-TAX RULES 2026 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358.

RULE 168 INCOME-TAX RULES 2026 Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9].

RULE 169 INCOME-TAX RULES 2026 Form of verification for furnishing information under section 268(1)(c).

RULE 170 INCOME-TAX RULES 2026 Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.

RULE 171 INCOME-TAX RULES 2026 Forms for report of audit or inventory valuation under section 268(5).

RULE 172 INCOME-TAX RULES 2026 Procedure for purposes of determining expenses for audit or inventory valuation.

RULE 173 INCOME-TAX RULES 2026 Jurisdiction of Valuation Officers as per section 2(110) read with section 269.

RULE 174 INCOME-TAX RULES 2026 Day and time for inspection by Valuation Officers, etc., as per section 269(3).

RULE 175 INCOME-TAX RULES 2026 Prescribed authority for issue of notice under section 270(8).

RULE 176 INCOME-TAX RULES 2026 Procedure for faceless assessment, reassessment or recomputation under section 273(1).

RULE 177 INCOME-TAX RULES 2026 Modified return of income in respect of business reorganisation under section 314.

RULE 178 INCOME-TAX RULES 2026 Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source.

RULE 179 INCOME-TAX RULES 2026 Notice of demand under section 289.

RULE 180 INCOME-TAX RULES 2026 Return of income in respect of block assessment under section 294(1).

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).

RULE 182 INCOME-TAX RULES 2026 Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346.

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.

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).

RULE 185 INCOME-TAX RULES 2026 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.

RULE 186 INCOME-TAX RULES 2026 Application under section 342(5) for change of purpose for which income has been accumulated or set apart.

RULE 187 INCOME-TAX RULES 2026 Books of account and other documents to be kept and maintained by a registered non-profit organisation.

RULE 188 INCOME-TAX RULES 2026 Report of audit in case of registered non-profit organisations under section 348.

RULE 189 INCOME-TAX RULES 2026 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.

RULE 190 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1).

RULE 191 INCOME-TAX RULES 2026 Mode of service of any order referred to in section 358(3)(b).

RULE 192 INCOME-TAX RULES 2026 Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x).

RULE 193 INCOME-TAX RULES 2026 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.

RULE 194 INCOME-TAX RULES 2026 Declaration under section 375.

RULE 195 INCOME-TAX RULES 2026 Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.

RULE 196 INCOME-TAX RULES 2026 Constitution of Dispute Resolution Committee under section 379.

RULE 197 INCOME-TAX RULES 2026 Application for resolution of dispute before the Dispute Resolution Committee under section 379.

RULE 198 INCOME-TAX RULES 2026 Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379.

RULE 199 INCOME-TAX RULES 2026 Definitions.

RULE 200 INCOME-TAX RULES 2026 Application for obtaining an advance ruling under section 383.

RULE 201 INCOME-TAX RULES 2026 Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

RULE 202 INCOME-TAX RULES 2026 Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1).

RULE 203 INCOME-TAX RULES 2026 Credit for tax deducted or collected at source.

RULE 204 INCOME-TAX RULES 2026 Furnishing of particulars for deduction of tax at source from income under head “Salaries”.

RULE 205 INCOME-TAX RULES 2026 Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”.

RULE 206 INCOME-TAX RULES 2026 Rate of exchange for conversion into rupees of income expressed in foreign currency.

RULE 207 INCOME-TAX RULES 2026 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency.

RULE 208 INCOME-TAX RULES 2026 Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)].

RULE 209 INCOME-TAX RULES 2026 Application by payee for certificate authorising receipt of interest and other sums without deduction of tax.

RULE 210 INCOME-TAX RULES 2026 Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15].

RULE 211 INCOME-TAX RULES 2026 Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6).

RULE 212 INCOME-TAX RULES 2026 Declaration by a buyer for no collection of tax at source under section 394(2).

RULE 213 INCOME-TAX RULES 2026 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax.

RULE 214 INCOME-TAX RULES 2026 Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.

RULE 215 INCOME-TAX RULES 2026 Certificate of tax deducted or collected at source to be furnished under section 395(4).

RULE 216 INCOME-TAX RULES 2026 Application for allotment of a tax deduction and collection account number.

RULE 217 INCOME-TAX RULES 2026 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.

RULE 218 INCOME-TAX RULES 2026 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a).

RULE 219 INCOME-TAX RULES 2026 Statement of deduction or collection of tax at source under section 397(3)(b).

RULE 220 INCOME-TAX RULES 2026 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.

RULE 221 INCOME-TAX RULES 2026 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default.

RULE 222 INCOME-TAX RULES 2026 Notice of demand under section 289.

RULE 223 INCOME-TAX RULES 2026 Estimate of advance tax under section 407(8).

RULE 224 INCOME-TAX RULES 2026 Form of statement under section 413 or section 414.

RULE 225 INCOME-TAX RULES 2026 Procedure for recovery of tax for the purposes of sections 413 and 475.

RULE 226 INCOME-TAX RULES 2026 Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413.

RULE 227 INCOME-TAX RULES 2026 Prescribed authority for tax clearance certificates under section 420.

RULE 228 INCOME-TAX RULES 2026 Forms and certificates for the purposes of section 420.

RULE 229 INCOME-TAX RULES 2026 Production of certificate under section 420.

RULE 230 INCOME-TAX RULES 2026 Refund claim under section 434.

RULE 231 INCOME-TAX RULES 2026 Form of application under section 440.

RULE 232 INCOME-TAX RULES 2026 Service of notice, summons, requisition, order and other communication under section 501.

RULE 233 INCOME-TAX RULES 2026 Authentication of notices and other documents.

RULE 234 INCOME-TAX RULES 2026 Furnishing of annual statement by a non-resident having liaison office in India.

RULE 235 INCOME-TAX RULES 2026 Information or documents to be furnished under section 506.

RULE 236 INCOME-TAX RULES 2026 Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity.

RULE 237 INCOME-TAX RULES 2026 Furnishing of statement of financial transaction.

RULE 238 INCOME-TAX RULES 2026 Definitions.

RULE 239 INCOME-TAX RULES 2026 Information to be maintained and reported.

RULE 240 INCOME-TAX RULES 2026 Due diligence requirement.

RULE 241 INCOME-TAX RULES 2026 Definitions for purposes of rules 242, 243 and 244.

RULE 242 INCOME-TAX RULES 2026 Obligation for reporting transaction of crypto-asset under section 509.

RULE 243 INCOME-TAX RULES 2026 Reporting requirements for transaction of crypto-asset under section 509.

RULE 244 INCOME-TAX RULES 2026 Due diligence procedures under section 509.

RULE 245 INCOME-TAX RULES 2026 Annual Information Statement.

RULE 246 INCOME-TAX RULES 2026 Application for registration as valuer under section 514.

RULE 247 INCOME-TAX RULES 2026 Qualification of registered valuer for the purposes of section 514.

RULE 248 INCOME-TAX RULES 2026 Charging of fee and submission of valuation report under section 514.

RULE 249 INCOME-TAX RULES 2026 Removal from register of names of valuers and restoration.

RULE 250 INCOME-TAX RULES 2026 Definitions for the purposes of rules 251 to 268.

RULE 251 INCOME-TAX RULES 2026 Accountancy examinations recognised.

RULE 252 INCOME-TAX RULES 2026 Educational qualifications prescribed.

RULE 253 INCOME-TAX RULES 2026 Nature of business relationship.

RULE 254 INCOME-TAX RULES 2026 Appearance by Authorised Representative in certain cases.

RULE 255 INCOME-TAX RULES 2026 Register of income-tax practitioners.

RULE 256 INCOME-TAX RULES 2026 Application for registration.

RULE 257 INCOME-TAX RULES 2026 Certificate of registration.

RULE 258 INCOME-TAX RULES 2026 Cancellation of certificate.

RULE 259 INCOME-TAX RULES 2026 Cancellation of certificate obtained by misrepresentation.

RULE 260 INCOME-TAX RULES 2026 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

RULE 261 INCOME-TAX RULES 2026 Prescribed authority to order an inquiry.

RULE 262 INCOME-TAX RULES 2026 Charge-sheet.

RULE 263 INCOME-TAX RULES 2026 Inquiry Officer.

RULE 264 INCOME-TAX RULES 2026 Proceedings before Inquiry Officer.

RULE 265 INCOME-TAX RULES 2026 Order of the prescribed authority.

RULE 266 INCOME-TAX RULES 2026 Procedure if no Inquiry Officer appointed.

RULE 267 INCOME-TAX RULES 2026 Change of Inquiry Officer.

RULE 268 INCOME-TAX RULES 2026 Powers of prescribed authority and Inquiry Officer.

RULE 269 INCOME-TAX RULES 2026 Procedure to be followed in calculating interest under section 533(2)(u).

RULE 270 INCOME-TAX RULES 2026 Determination of income, being partly from agricultural and partly from business.

RULE 271 INCOME-TAX RULES 2026 Income from manufacture of rubber, coffee and tea.

RULE 272 INCOME-TAX RULES 2026 Deduction in respect of expenditure on production of feature films.

RULE 273 INCOME-TAX RULES 2026 Deduction in respect of expenditure on acquisition of distribution rights of feature films.

RULE 274 INCOME-TAX RULES 2026 Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act.

RULE 275 INCOME-TAX RULES 2026 Approval of the investment fund at its option for purposes of section 9(12).

RULE 276 INCOME-TAX RULES 2026 Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act.

RULE 277 INCOME-TAX RULES 2026 Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.

RULE 278 INCOME-TAX RULES 2026 Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act.

RULE 279 INCOME-TAX RULES 2026 Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act.

RULE 280 INCOME-TAX RULES 2026 Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act.

RULE 281 INCOME-TAX RULES 2026 Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act.

RULE 282 INCOME-TAX RULES 2026 Notification of pension fund and other conditions to be satisfied by the pension fund.

RULE 283 INCOME-TAX RULES 2026 Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act.

RULE 284 INCOME-TAX RULES 2026 Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act

RULE 285 INCOME-TAX RULES 2026 Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.

RULE 286 INCOME-TAX RULES 2026 Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act.

RULE 287 INCOME-TAX RULES 2026 Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act.

RULE 288 INCOME-TAX RULES 2026 Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act.

RULE 289 INCOME-TAX RULES 2026 Rules for functioning of an electoral trust.

RULE 290 INCOME-TAX RULES 2026 Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account.

RULE 291 INCOME-TAX RULES 2026 Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.

RULE 292 INCOME-TAX RULES 2026 Investment of fund moneys.

RULE 293 INCOME-TAX RULES 2026 Nomination.

RULE 294 INCOME-TAX RULES 2026 Accounts.

RULE 295 INCOME-TAX RULES 2026 Assigning or creating a charge on beneficial interest in a recognized provident fund.

RULE 296 INCOME-TAX RULES 2026 Application for recognition.

RULE 297 INCOME-TAX RULES 2026 Order of recognition.

RULE 298 INCOME-TAX RULES 2026 Withdrawal of recognition.

RULE 299 INCOME-TAX RULES 2026 Exemption from tax when recognition withdrawn.

RULE 300 INCOME-TAX RULES 2026 Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.

RULE 301 INCOME-TAX RULES 2026 Definitions for purposes of rules 302 to 315.

RULE 302 INCOME-TAX RULES 2026 Conditions regarding trust and trustees.

RULE 303 INCOME-TAX RULES 2026 Investment of fund moneys.

RULE 304 INCOME-TAX RULES 2026 Admission of directors to a fund.

RULE 305 INCOME-TAX RULES 2026 Ordinary annual contributions.

RULE 306 INCOME-TAX RULES 2026 Initial contributions.

RULE 307 INCOME-TAX RULES 2026 Scheme of insurance or annuity.

RULE 308 INCOME-TAX RULES 2026 Commutation of annuity.

RULE 309 INCOME-TAX RULES 2026 Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund.

RULE 310 INCOME-TAX RULES 2026 Penalty, where employee assigns or charges interest in fund.

RULE 311 INCOME-TAX RULES 2026 Arrangements on winding up, etc., of business.

RULE 312 INCOME-TAX RULES 2026 Arrangements for winding up, etc., of fund.

RULE 313 INCOME-TAX RULES 2026 Application of approval.

RULE 314 INCOME-TAX RULES 2026 Amendment of rules, etc., of fund.

RULE 315 INCOME-TAX RULES 2026 Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

RULE 316 INCOME-TAX RULES 2026 Definitions for purposes of rules 317 to 329.

RULE 317 INCOME-TAX RULES 2026 Conditions regarding trust and trustees.

RULE 318 INCOME-TAX RULES 2026 Investment of fund moneys.

RULE 319 INCOME-TAX RULES 2026 Nomination.

RULE 320 INCOME-TAX RULES 2026 Admission of directors to a fund.

RULE 321 INCOME-TAX RULES 2026 Ordinary annual contributions.

RULE 322 INCOME-TAX RULES 2026 Initial contributions.

RULE 323 INCOME-TAX RULES 2026 Assigning or creating a charge on beneficial interest in a gratuity fund.

RULE 324 INCOME-TAX RULES 2026 Employer not to have interest in fund moneys.

RULE 325 INCOME-TAX RULES 2026 Arrangements for winding up, etc., of business.

RULE 326 INCOME-TAX RULES 2026 Arrangements for winding up of the fund.

RULE 327 INCOME-TAX RULES 2026 Application for approval.

RULE 328 INCOME-TAX RULES 2026 Amendment of rules, etc., of fund.

RULE 329 INCOME-TAX RULES 2026 Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.

RULE 330 INCOME-TAX RULES 2026 Limits of reserve for unexpired risks.

RULE 331 INCOME-TAX RULES 2026 Procedure for approval under paragraph (1)(z)(i) and (ii) of Schedule XV to the Act.

RULE 332 INCOME-TAX RULES 2026 Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.

RULE 333 INCOME-TAX RULES 2026 Electronic payment of tax, interest, fee and penalty.