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Income Tax Rules
Select Rules
Accounting Standards Notified under Section 145(2)
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
Authority for Advance Rulings (Procedure) Rules, 1996
Bank Term Deposit Scheme, 2006
Banking Cash Transaction Tax Rules, 2005
Benami Transactions Informants Rewards Scheme, 2018
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Capital Gains Accounts Scheme, 1988
Centralised Processing of Equalisation Levy Statement Scheme, 2023
Centralised Processing of Returns Scheme, 2011
Centralized Processing Of Statements Of Tax Deducted At Source Scheme, 2013
Centralized Verification Scheme, 2019
Commodities Transaction Tax Rules, 2013
Companies (Accounting Standards) Rules, 2006
Companies (Auditors Report) Order, 2003
Declaration Of Fugitive Economic Offenders (Forms And Manner Of Filing Application) Rules, 2018
Deposit Scheme for Retiring Employees of Public Sector Companies, 1991
Deposit Scheme for Retiring Government Employees, 1989
Direct Tax Dispute Resolution Scheme Rules, 2016
Direct Tax Vivad se Vishwas Rules, 2020
e-Advance Ruling Scheme, 2022
e-Assessment of Income Escaping Assessment Scheme, 2022
e-Dispute Resolution Scheme, 2022
Electoral Bond Scheme, 2018
Electoral Trusts Scheme, 2013
Electronic Filing of Returns of Tax Collected at Source Scheme, 2005
Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003
Electronic Furnishing of Return of Income Scheme, 2004
Electronic Furnishing of Return of Income Scheme, 2007
Electronic Hardware Technology Park (Ehtp) Scheme
Employees Stock Option Plan or Scheme
Equalisation Levy Rules, 2016
Equity Linked Savings Scheme, 2005
e-Settlement Scheme, 2021
European Economic Community International Institutional Partners Scheme, 1993
e-Verification Scheme, 2021
Expenditure-Tax Rules, 1987
Faceless Appeal Scheme, 2020
Faceless Appeal Scheme, 2021
Faceless Assessment Scheme, 2019
Faceless Inquiry or Valuation Scheme, 2022
Faceless Jurisdiction of Income-tax Authorities Scheme, 2022
Faceless Penalty Scheme, 2021
Fugitive Economic Offenders (Manner And Conditions For Receipt And Management Of Confiscated Properties) Rules, 2018
Fugitive Economic Offenders (Manner Of Attachment Of Property) Rules, 2018
Fugitive Economic Offenders (Procedure For Conducting Search And Seizure) Rules, 2018
Fugitive Economic Offenders (Procedure For Sending Letter Of Request To Contracting State) Rules, 2018
Furnishing of Return of Income on Internet Scheme, 2004
Guidelines for Compounding of Offences under Direct Tax Laws, 2019
Guidelines For Grant Of Rewards To Informants Leading To Recovery Of Irrecoverable Taxes, 2015
Guidelines for Providing Training by Shipping Companies for Tonnage-Tax Scheme under Chapter Xii-G of Income-Tax Act
Hospitalisation And Domiciliaryhospitalisation Benefit Policy
Income Computation And Disclosure Standards (ICDS)
Income Declaration Scheme Rules, 2016
Income Tax Informants Rewards Scheme, 2018
Income-tax (Appellate Tribunal) Rules, 1963
Income-tax (Certificate Proceedings) Rules, 1962
Income-tax (Dispute Resolution Panel) Rules, 2009
Income-Tax Ombudsman Guidelines, 2010
Income-tax Rules
Income-tax Settlement Commission (Procedure) Rules, 1997
Income-tax Welfare Fund Rules, 2007
Industrial Park Scheme, 2002
Industrial Park Scheme, 2008
Instructions to Subordinate Authorities - Authorisation Regarding Condonation of Delay in Filing Refund Claim
Investment Deposit Account Scheme, 1986
Issue of Foreign Currency Convertible Bonds And Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993
Issue of Foreign Currency Exchangeable Bonds Scheme, 2008
National Pension Scheme Tier II - Tax Saver Scheme, 2020
National Savings Certificates (IX-Issue) Rules, 2011
National Savings Certificates (Vi Issue) Rules, 1981
National Savings Certificates (Vii Issue) Rules, 1981
National Savings Certificates (Viii Issue) Rules, 1989 (Repealed)
National Savings Certificates (VIII Issue) Scheme, 2019
National Savings Scheme Rules, 1987
National Savings Scheme Rules, 1992
Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
Prohibition of Benami Property Transactions Rules, 2016
Public Provident Fund Scheme, 1968 (Repealed)
Public Provident Fund Scheme, 2019
Relaxation of Validation (Section 119 of the Finance Act, 2012) Rules, 2021
Reverse Mortgage Scheme, 2008
Scheme for Bulk Filing of Returns by Salaried Employees, 2002
Scheme for Filing of Returns by Salaried Employees Through Employer, 2004
Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005
Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005
Scheme to Develop, Operate & Maintain Special Economic Zones under Section 80-Ia of The Income-Tax Act Read with Rule 18C(2) of Income-Tax Rules
SEBI (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2009
SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
Securities Lending Scheme, 1997
Securities Transaction Tax Rules, 2004
SENIOR CITIZENS SAVINGS SCHEME RULES, 2004 (Repealed)
Senior Citizens’ Savings Scheme, 2019
Settlement Commission (Income-tax and Wealth-Tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015
Site Restoration Fund Scheme, 1999
Social Security Certificates Rules, 1982
Software Technology Parks Scheme
Tax Return Preparer Scheme, 2006
Tribunal (Conditions of Service) Rules, 2021
Waiver or Reduction of Interest
Wealth-Tax Rules, 1957
Wealth-Tax Settlement Commission (Procedure) Rules, 1997
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Rule - 1
Rule-1, Income-tax Rules
Rule - 2
Rule-2, Income-tax Rules
Rule - 2A
Section - |10|Rule-2A, Income-tax Rules
Rule - 2BBB
Section - |10|Rule-2B, Income-tax Rules
Rule - 2DCA
Section - |10|Rule-2BA, Income-tax Rules
Rule - 3
Section - |10|Rule-2BB, Income-tax Rules
Rule - 4
Section - |10|Rule-2BBA, Income-tax Rules
Rule - 5
Rule-2BBB, Income-tax Rules
Rule - 5AA
Section - |32A|Rule-5AA, Income-tax Rules
Rule - 5AB
Section - |32AB|Rule-5AB, Income-tax Rules
Rule - 5AD
Section - |32AB|Rule-5AC, Income-tax Rules
Rule - 5B
Section - |33ABA|Rule-5AD, Income-tax Rules
Rule - 5C
Section - |33A|33|Rule-5B, Income-tax Rules
Rule - 5G
Section - |35|Rule-5C, Income-tax Rules
Rule - 6A
Section - |35|Rule-5CA , Income-tax Rules
Rule - 6AA
Section - |35|Rule-5D, Income-tax Rules
Rule - 6AAA
Section - |35|Rule-5E, Income-tax Rules
Rule - 6AAB
Section - |35|Rule-5F, Income-tax Rules
Rule - 6AAC
Rule-5G, Income-tax Rules
Rule - 6AAD
Section - |35CCC|Rule-6AAD, Income-tax Rules
Rule - 6AAF
Section - |35CCC|Rule-6AAE, Income-tax Rules
Rule - 6AB
Section - |35CCD|Rule-6AAF, Income-tax Rules
Rule - 6ABA
Section - |35CCD|Rule-6AAG, Income-tax Rules
Rule - 6ABBA
Section - |35CCD|Rule-6AAH, Income-tax Rules
Rule - 6ABBB
Section - |35E|35D|Rule-6AB, Income-tax Rules
Rule - 6AC
Section - |36|Rule-6ABA, Income-tax Rules
Rule - 6B
Section - |36|Rule-6ABAA, Income-tax Rules
Rule - 6C
Section - |36|Rule-6ABB, Income-tax Rules
Rule - 6D
Section - |269T|269ST|269T|40A|43|43CA|44AD|50C|56|80JJAA|269SS|13A|35AD|Rule-6ABBA, Income-tax Rules
Rule - 6DD
Rule-6ABBB, Income-tax Rules
Rule - 6DDA
Rule-6AC, Income-tax Rules
Rule - 6E
Rule-6B, Income-tax Rules
Rule - 6EA
Rule-6C, Income-tax Rules
Rule - 6F
Rule-6D, Income-tax Rules
Rule - 6G
Section - |40A|Rule-6DD, Income-tax Rules
Rule - 6GA
Section - |43|Rule-6DDA, Income-tax Rules
Rule - 6H
Section - |43|Rule-6DDB, Income-tax Rules
Rule - 7
Section - |43|Rule-6DDC, Income-tax Rules
Rule - 8A
Section - |43|Rule-6DDD, Income-tax Rules
Rule - 8AA
Section - |1st Sch|Rule-6E, Income-tax Rules
Rule - 8AB
Section - |43D|Rule-6EA, Income-tax Rules
Rule - 8AC
Section - |43D|Rule-6EB, Income-tax Rules
Rule - 8AD
Section - |44AA|Rule-6F, Income-tax Rules
Rule - 8D
Section - |44AB|Rule-6G, Income-tax Rules
Rule - 9
Section - |9|44DA|Rule-6GA, Income-tax Rules
Rule - 9A
Section - |50B|Rule-6H, Income-tax Rules
Rule - 9C
Section - |2|Rule-7, Income-tax Rules
Rule - 10
Section - |2|Rule-7A, Income-tax Rules
Rule - 10A
Section - |2|Rule-7B, Income-tax Rules
Rule - 10CA
Section - |2|Rule-8, Income-tax Rules
LLPIN AAS-5602