The Income-tax Rules, 1962
Central Act · 1962467 provisions
The enactment
| Type | Act |
|---|---|
| Year | 1962 |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Provisions published | 467 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Rule 1 Short title and commencement
- Rule 2 Definitions
- Rule 2A Limits for the purposes of section 10(13A)
- Rule 2B Conditions for the purpose of section 10(5)
- Rule 2BA Guidelines for the purposes of section 10(10C)
- Rule 2BB Prescribed allowances for the purposes of clause (14) of section 10
- Rule 2BBA Circumstances and conditions for the purposes of clause (19) of section 10
- Rule 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
- Rule 2BC Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
- Rule 2C Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or cl…
- Rule 2D Guidelines for approval under clause (23F) of section 10
- Rule 2DA Guidelines for approval under clause (23FA) of section 10
- Rule 2DAA Conditions for the Venture Capital Fund for the clause (23FB) of section 10
- Rule 2DB Other conditions to be satisfied by the pension fund
- Rule 2DC Guidelines for notification under clause (23FE) of section 10
- Rule 2DCA Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act
- Rule 2DD Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10
- Rule 2E Guidelines for approval under clause (23G) of section 10
- Rule 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
- Rule 3 Valuation of perquisites
- Rule 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
- Rule 3B Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act
- Rule 3C Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act
- Rule 3D Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act
- Rule 4 Unrealised rent
- Rule 5 Depreciation
- Rule 5AA Prescribed authority for investment allowance
- Rule 5AB Report of audit of accounts to be furnished under section 32AB(5)
- Rule 5AC Report of audit of accounts to be furnished under section 33AB(2)
- Rule 5AD Report of audit of accounts to be furnished under section 33ABA(2)
- Rule 5B Development rebate
- Rule 5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
- Rule 5CA Intimation under Fifth Proviso to sub-section (1) of section 35
- Rule 5D Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
- Rule 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
- Rule 5F Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
- Rule 5G Option form for taxation of income from patent under section 115BBF
- Rule 6 Prescribed authority for expenditure on scientific research
- Rule 6A Expenditure for obtaining right to use spectrum for telecommunication services
- Rule 6AAA Prescribed authority for the purposes of sections 35CC and 35CCA
- Rule 6AAC Prescribed authority for the purposes of section 35CCB
- Rule 6AAD Guidelines for approval of agricultural extension project under section 35CCC
- Rule 6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC
- Rule 6AAF Guidelines for approval of skill development project under section 35CCD
- Rule 6AAG Conditions subject to which a skill development project is to be notified under section 35CCD
- Rule 6AAH Meaning of expressions used in rule 6AAF and rule 6AAG
- Rule 6AB Form of audit report for claiming deductions under sections 35D and 35E
- Rule 6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
- Rule 6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
- Rule 6ABBA Other electronic modes
- Rule 6ABBB Form of statement to be furnished regarding preliminary expenses incurred under section 35D
- Rule 6C Expenditure on residential accommodation including guest houses
- Rule 6DD 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 an account payee cheque drawn…
- Rule 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
- Rule 6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
- Rule 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
- Rule 6DDD Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
- Rule 6E Limits of reserve for unexpired risks
- Rule 6EA Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
- Rule 6EB Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
- Rule 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
- Rule 6G Report of audit of accounts to be furnished under section 44AB
- Rule 6GA Form of report of audit to be furnished under sub-section (2) of section 44DA
- Rule 6GB Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC
- Rule 6H Form of report of an accountant under sub-section (3) of section 50B
- Rule 7 Income which is partially agricultural and partially from business
- Rule 7A Income from the manufacture of rubber
- Rule 7B Income from the manufacture of coffee
- Rule 8 Income from the manufacture of tea
- Rule 8A Conditions for the grant of development allowance
- Rule 8AA Method of determination of period of holding of capital assets in certain cases
- Rule 8AB Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48
- Rule 8AC Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
- Rule 8AD Computation of capital gains for the purposes of sub-section (1B) of section 45
- Rule 8B Guidelines for notification of zero coupon bond
- Rule 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
- Rule 8D Method for determining amount of expenditure in relation to income not includible in total income
- Rule 9 Royalties or copyright fees, etc., for literary or artistic work
- Rule 9A Deduction in respect of expenditure on production of feature films
- Rule 9B Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Rule 9C Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
- Rule 9D Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit
- Rule 10 Determination of income in the case of non-residents
- Rule 10-I Application for advance pricing agreement
- Rule 10-O Furnishing of Annual Compliance Report
- Rule 10A Meaning of expressions used in computation of arm's length price
- Rule 10AB Other method of determination of arm's length price
- Rule 10B Determination of arm's length price under section 92C
- Rule 10C Most appropriate method
- Rule 10CA Computation of arm's length price in certain cases
- Rule 10CB Computation of interest income pursuant to secondary adjustments
- Rule 10D Information and documents to be kept and maintained under section 92D
- Rule 10DA Maintenance and furnishing of information and document by certain person under section 92D
- Rule 10DB Furnishing of Report in respect of an International Group
- Rule 10E Report from an accountant to be furnished under section 92E
- Rule 10F Meaning of expressions used in matters in respect of advance pricing agreement
- Rule 10G Persons eligible to apply
- Rule 10H Pre-filing consultation
- Rule 10J Withdrawal of application for agreement
- Rule 10K Preliminary processing of application
- Rule 10L Procedure
- Rule 10M Terms of the agreement
- Rule 10MA Roll Back of the Agreement
- Rule 10N Amendments to Application
- Rule 10P Compliance Audit of the agreement
- Rule 10Q Revision of an agreement
- Rule 10R Cancellation of an agreement
- Rule 10RA Procedure for giving effect to rollback provision of an Agreement
- Rule 10RB Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
- Rule 10S Renewing an agreement
- Rule 10T Miscellaneous
- Rule 10TA Definitions
- Rule 10TB Eligible assessee
- Rule 10TC Eligible international transaction
- Rule 10TD Safe Harbour
- Rule 10TE Procedure
- Rule 10TF Safe harbour rules not to apply in certain cases
- Rule 10TG Mutual Agreement Procedure not to apply
- Rule 10TH Definitions
- Rule 10THA Eligible assessee
- Rule 10THB Eligible specified domestic transaction
- Rule 10THC Safe Harbour
- Rule 10THD Procedure
- Rule 10TI Definitions
- Rule 10TIA Safe Harbour
- Rule 10TIB Procedure
- Rule 10TIC Mutual Agreement Procedure not to apply
- Rule 10U Chapter X-A not to apply in certain cases
- Rule 10UA Determination of consequences of impermissible avoidance arrangement
- Rule 10UB Notice, Forms for reference under section 144BA
- Rule 10UC Time limits
- Rule 10UD Reference to the Approving Panel
- Rule 10UE Procedure before the Approving Panel
- Rule 10UF Remuneration
- Rule 10V Guidelines for application of section 9A
- Rule 10VA Approval of the fund
- Rule 10VB Statement to be furnished by the fund
- Rule 11-I Functions
- Rule 11-O Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
- Rule 11-OA Guidelines for notification of affordable housing project as specified business under section 35AD
- Rule 11-OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
- Rule 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 sec…
- Rule 11AA Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G
- Rule 11B Conditions for allowance for deduction under section 80GG
- Rule 11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
- Rule 11DD Specified diseases and ailments for the purpose of deduction under section 80DDB
- Rule 11EA Guidelines for specifying industrially backward districts for the purpose of deduction under 72[sub-section (5) of section 80-IB]
- Rule 11EE Form of statement to be furnished under section 115K
- Rule 11F General
- Rule 11G Composition of the National Committee
- Rule 11H Headquarters and Secretariat
- Rule 11J Guidelines for approval of associations and institutions
- Rule 11K Guidelines for recommending projects or schemes
- Rule 11L Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
- Rule 11M Procedure before the National Committee
- Rule 11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
- Rule 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-sec…
- Rule 11N Other provisions
- Rule 11P Application for exercising or renewing the option for tonnage tax scheme
- Rule 11Q Computation of deemed tonnage
- Rule 11R Incidental activities for purposes of relevant shipping income
- Rule 11S Computation of average of net tonnage for charter-in of tonnage
- Rule 11T Form of report of an accountant under clause (ii) of section 115VW
- Rule 11U Meaning of expressions used in determination of fair market value
- Rule 11UA Determination of fair market value
- Rule 11UAA Determination of Fair Market Value for share other than quoted share
- Rule 11UAB Determination of fair market value for inventory
- Rule 11UAC Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56
- Rule 11UACA Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56
- Rule 11UAD Prescribed class of persons for the purpose of section 50CA
- Rule 11UAE Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act
- Rule 11UB Fair market value of assets in certain cases
- Rule 11UC Determination of Income attributable to assets in India
- Rule 11UD Thresholds for the purposes of significant economic presence
- Rule 11UE Specified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9
- Rule 11UF Manner of furnishing undertaking under rule 11UE
- Rule 12 Return of income and return of fringe benefits
- Rule 12A Preparation of return by authorised representative
- Rule 12AA Prescribed person for the purposes of clause (c) and clause (cd) of section 140
- Rule 12AB Conditions for furnishing return of income by persons referred to in clause (b) of sub-section(1) of section 139
- Rule 12AC Updated return of income
- Rule 12AD Return of income under section 170A
- Rule 12AE Return of income under section 158BC
- Rule 12C Statement under sub-section (2) of section 115U
- Rule 12CA Statement under sub-section (4) of section 115UA
- Rule 12CB Statement under sub-section (7) of section 115UB
- Rule 12CC Statement under sub-section (4) of section 115TCA
- Rule 12D Prescribed income-tax authority under section 133C
- Rule 12E Prescribed authority under sub-section (2) of section 143
- Rule 12F Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142
- Rule 13 Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132
- Rule 13A Valuation under sub-section (9D) of section 132
- Rule 14 Form of verification under section 142
- Rule 14A Forms for report of audit or inventory valuation under section 142(2A)
- Rule 14B Guidelines for the purposes of determining expenses for audit or inventory valuation
- Rule 14C Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
- Rule 15 Notice of demand for regular assessment, etc
- Rule 15A Declaration under section 158A
- Rule 16 Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
- Rule 16A Prescribed authority for approving any institution or body established for scientific research
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