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
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
2E Guidelines for approval under clause (23G) 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
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
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
6 Prescribed authority for expenditure on scientific research
6AA [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]}
6AAA Prescribed authority for the purposes of sections 35CC and 35CCA
6AAB [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]}
6AAC Prescribed authority for the purposes of section 35CCB
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
6AC [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
6B [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
6C [OMITTED BY THE IT (AMDT.) RULES, 1973, W.E.F. 1-4-1973]
6D [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
6DD Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by a crossed cheque drawn on a bank or by a crossed 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
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
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
9 Royalties or copyright fees, etc., for literary or artistic work
8D Method for determining amount of expenditure in relation to income not includible in total income
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
10B Determination of arm's length price under section 92C
10C Most appropriate method
10D Information and documents to be kept and maintained under section 92D
10E Report from an accountant to be furnished under section 92E
11 [OMITTED BY THE IT (TWENTY-FIRST AMDT.) RULES, 2001, W.E.F 21-8-2001]
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 Omitted by the IT (Twentieth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003
11DD Specified diseases and ailments for the purposeS of deduction under section 80DDB
11E [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
11EA Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB
11EE [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]
11F General
11G Composition of the National Committee
11H Headquarters and Secretariat
11-I 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
5F Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
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
11-O Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC.
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
11-OA Guidelines for notification of affordable housing project as specified business under section 35AD
2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
10AB. Other method of determination of arm’s length price
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
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
10S Renewing an agreement
10T Miscellaneous
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
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
10TA Definitions
10TB Eligible assessee
10TC Eligible international transaction
10TD Safe Harbour
10TE 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
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
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
11-OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD.
10TF. Safe Harbour Rules not apply in certain cases
10TG.Mutual Agreement Procedure not to apply.
Safe Harbour Rules for Specified Domestic Transactions
10 MA. Roll Back of the Agreement
10 RA.Procedure for giving effect to rollback provision of an Agreement.
10V. Guidelines for application of section 9A
10VA. Approval of the fund
10VB. Statement to be furnished by the fund
8 AA. Method of determination of period of holding of capital assets in certain cases
11UB. Fair market value of assets in certain cases
11UC. Determination of Income attributable to assets in India
6A.Expenditure for obtaining right to use spectrum for telecommunication services
5G. Option form for taxation of income from patent under section 115BBF
10CB. Computation of interest income pursuant to secondary adjustments.
11UAA. Determination of Fair Market Value for share other than quoted share
Rule_10CA_Computation_of_arms_length_price_in_certain_cases
Rule_10DA_Information_and_documents_to_be_kept_and_maintained_under_proviso
Rule_10DB_Furnishing_of_Report_in_respect_of_an_International_Group
Rule_10THA_Eligible_assessee
Rule_10THB_Eligible_specified_domestic_transaction
Rule_10THC_Safe_Harbour
Rule_10THD_Procedure
 
     
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