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 16B Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
- Rule 16C Requirements for approval of a fund under section 10(23AAA)
- Rule 16CC Form of report of audit prescribed under tenth proviso to section 10(23C)
- Rule 16D Form of report for claiming deduction under section 10AA
- Rule 16DD Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
- Rule 17 Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11
- Rule 17A Application for registration of charitable or religious trusts etc.
- Rule 17AA Books of account and other documents to be kept and maintained
- Rule 17B Audit report in the case of charitable or religious trusts, etc.
- Rule 17C Forms or modes of investment or deposits by a charitable or religious trust or institution
- Rule 17CA Functions of electoral trusts
- Rule 17CB Method of valuation for the purposes of sub-section (2) of section 115TD
- Rule 17D Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
- Rule 18 Accommodation and amenities to be provided by hotels
- Rule 18A Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
- Rule 18AA Prescribed authority for approval of a hotel under section 80CC
- Rule 18AAA Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
- Rule 18AAAA Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
- Rule 18AAAAA Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
- Rule 18AAB Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
- Rule 18AB Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35
- Rule 18BBA Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
- Rule 18BBB Form of audit report for claiming deduction under section 80-I or 80-IA or 99[80-IB or section 80-IC
- Rule 18BBC Prescribed authority for approval of hotels located in certain areas
- Rule 18BBD Prescribed authority for approval of companies carrying on scientific and industrial research and development
- Rule 18BBE Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
- Rule 18C Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)
- Rule 18D Prescribed authority for approval of companies carrying on scientific research and development
- Rule 18DA Prescribed conditions for deduction under sub-section (8A) of section 80-IB
- Rule 18DB Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of secti…
- Rule 18DC Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of secti…
- Rule 18DE Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit…
- Rule 19A Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
- Rule 19AB Form of report for claiming deduction under section 80JJAA
- Rule 19AC Form of certificate to be furnished under sub-section (3) of section 80QQB
- Rule 19AD Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB
- Rule 19AE Form of report of accountant to be furnished under sub-section (3) of section 80LA
- Rule 20 Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88
- Rule 20A Guidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88
- Rule 21A Relief when salary is paid in arrears or in advance, etc.
- Rule 21AA Furnishing of particulars for claiming relief under section 89
- Rule 21AAA Taxation of income from retirement benefit account maintained in a notified country
- Rule 21AB Certificate for claiming relief under an agreement referred to in sections 90 and 90A
- Rule 21AC Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
- Rule 21ACA Conditions and activities for the Finance Company located in any International Financial Services Centre for section 94B
- Rule 21AD Exercise of option under sub-section (4) of section 115BA
- Rule 21AE Exercise of option under sub-section (5) of section 115BAA
- Rule 21AF Exercise of option under sub-section (7) of section 115BAB
- Rule 21AG Exercise of option under sub-section (5) of section 115BAC
- Rule 21AGA Exercise of option under sub-section (6) of section 115BAC
- Rule 21AH Exercise of option under sub-section (5) of section 115BAD
- Rule 21AHA Exercise of option under sub-section (5) of section 115BAE
- Rule 21AI Computation of exempt income of specified fund for the purposes of clause (4D) of section 10
- Rule 21AIA Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act
- Rule 21AJ Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD
- Rule 21AJA Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act
- Rule 21AJAA Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act
- Rule 21AK Conditions for the purpose of clause (4E) of section 10
- Rule 21AL Other Conditions required to be fulfilled by the original fund
- Rule 21B Relief when interest on securities is received in arrears
- Rule 22 Application for registration of a firm
- Rule 23 Intimation regarding subsequent changes in constitution, etc.
- Rule 24 Declaration for continuation of registration
- Rule 24A Communication regarding partner who is a benamidar
- Rule 25 Certificate of registration
- Rule 26 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
- Rule 26A Furnishing of particulars of income under the head "Salaries"
- Rule 26B Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source
- Rule 26C Furnishing of evidence of claims by employee for deduction of tax under section 192
- Rule 26D Furnishing of declaration and evidence of claims by specified senior citizen under section 194P
- Rule 27 Prescribed arrangements for declaration and payment of dividends within India
- Rule 28 Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
- Rule 28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends
- Rule 28AB Certificate of no deduction of tax in case of certain entities
- Rule 29 Certificate of no deduction of tax or deduction at lower rates from dividends
- Rule 29A Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and…
- Rule 29AA Form of certificate to be filed with the return of income for claiming deduction under section 80-O
- Rule 29B Application for certificate authorising receipt of interest and other sums without deduction of tax
- Rule 29BA Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients
- Rule 29C Declaration by person claiming receipt of certain incomes without deduction of tax
- Rule 30 Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
- Rule 31 Certificate of tax deducted at source to be furnished under section 203
- Rule 31A Statement of deduction of tax under sub-section (3) of section 200
- Rule 31AA Statement of collection of tax under proviso to sub-section (3) of section 206C
- Rule 31AC Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
- Rule 31ACA Quarterly return under section 206A
- Rule 31ACB Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
- Rule 33 Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
- Rule 36 Prescribed persons for section 206
- Rule 36A Prescribed authority for purposes of section 206
- Rule 37-I Credit for tax collected at source for the purposes of sub-section (4) of section 206C
- Rule 37B Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
- Rule 37BA Credit for tax deducted at source for the purposes of section 199
- Rule 37BB Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Rule 37BC Relaxation from deduction of tax at higher rate under section 206AA
- Rule 37C Declaration by a buyer for no collection of tax at source under section 206C(1A)
- Rule 37CA Time and mode of payment to Government account of tax collected at source under section 206C
- Rule 37CB Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
- Rule 37D Certificate of tax collected at source under section 206C(5)
- Rule 37EA Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
- Rule 37G Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
- Rule 37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
- Rule 37J Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
- Rule 38 Notice of demand
- Rule 39 Estimate of advance tax
- Rule 40 Waiver of interest
- Rule 40B Special provision for payment of tax by certain companies
- Rule 40BA Special provisions for payment of tax by certain persons other than a company
- Rule 40BB Amount received by the company in respect of issue of share
- Rule 40C Valuation of specified security or sweat equity share being a share in the company
- Rule 40D Valuation of specified security not being an equity share in the company
- Rule 40E Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
- Rule 40F Part VIIC not to apply after a certain date
- Rule 40G Refund claim under section 239A
- Rule 41 Refund claim
- Rule 42 Prescribed authority for tax clearance certificates
- Rule 43 Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
- Rule 44 Production of certificate
- Rule 44B Grant of tax clearance certificate or refusal
- Rule 44C Form of application for settlement of case 73[and intimation to the Assessing Officer
- Rule 44CA Disclosure of information in the application for settlement of cases
- Rule 44D Fee for furnishing copy of report
- Rule 44DA Exercise of option under sub-section (1) of section 245M and intimation thereof
- Rule 44DAA Constitution of Dispute Resolution Committee
- Rule 44DAB Application for resolution of dispute before the Dispute Resolution Committee
- Rule 44DAC Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act
- Rule 44DAD Definitions
- Rule 44E Application for obtaining an advance ruling
- Rule 44F Certification of copies of the advance rulings pronounced by the Board
- Rule 44FA Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W
- Rule 44G Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the A…
- Rule 44GA Procedure to deal with requests for bilateral or multilateral advance pricing agreements
- Rule 45 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals)
- Rule 46 Mode of service
- Rule 46A Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals)
- Rule 47 Form of appeal and memorandum of cross-objections to Appellate Tribunal
- Rule 48-I Rate of interest for determination of discounted value of consideration
- Rule 48D Jurisdiction of competent authorities
- Rule 48DD Statement to be registered with the competent authority under section 269AB
- Rule 48E Manner of publication of notice for acquisition
- Rule 48F Form of appeal to the Appellate Tribunal
- Rule 48G Statement to be furnished in respect of transfers of immovable property
- Rule 48H Form of fortnightly return to be forwarded by registering officer to the competent authority
- Rule 48J Jurisdiction of appropriate authority
- Rule 48K Value of immovable property
- Rule 48L Statement to be furnished under section 269UC(3
- Rule 49 Definitions
- Rule 50 Accountancy examinations recognised
- Rule 51 Educational qualifications prescribed
- Rule 51A Nature of business relationship
- Rule 51B Appearance by Authorised Representative in certain cases
- Rule 52 Prescribed authority for section 288(5)(b)
- Rule 53 Register of income-tax practitioners
- Rule 54 Application for registration
- Rule 55 Certificate of registration
- Rule 56 Cancellation of certificate
- Rule 57 Cancellation of certificate obtained by misrepresentation
- Rule 58 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Rule 59 Prescribed authority to order an inquiry
- Rule 60 Charge-sheet
- Rule 61 Inquiry Officer
- Rule 62 Proceedings before Inquiry Officer
- Rule 63 Order of the prescribed authority
- Rule 64 Procedure if no Inquiry Officer appointed
- Rule 65 Change of Inquiry Officer
- Rule 66 Powers of prescribed authority and Inquiry Officer
- Rule 67 Investment of fund moneys
- Rule 67A Nomination
- Rule 68 Circumstances in which withdrawals may be permitted
- Rule 69 Conditions for withdrawal for various purposes
- Rule 70 Second withdrawal
- Rule 71 Repayment of amounts withdrawn
- Rule 71A Certain rules not to apply
- Rule 72 Amount withdrawn but not repaid may be deemed as income
- Rule 73 Withdrawal within twelve months before retirement
- Rule 74 Accounts
- Rule 75 Limits for contributions
- Rule 76 Penalty for assigning or creating a charge on beneficial interest
- Rule 77 Application for recognition
- Rule 78 Order of recognition
- Rule 79 Withdrawal of recognition
- Rule 80 Exemption from tax when recognition withdrawn
- Rule 81 Appeal
- Rule 82 Definitions
- Rule 83 Establishment of fund and trust
- Rule 84 Conditions regarding trustees
- Rule 85 Investment of fund moneys
- Rule 86 Admission of directors to a fund
- Rule 87 Ordinary annual contributions
- Rule 88 Initial contributions
- Rule 89 Scheme of insurance or annuity
- Rule 90 Commutation of annuity
- Rule 91 Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
- Rule 92 Penalty if employee assigns or charges interest in fund
- Rule 93 Arrangements on winding up, etc., of business.
- Rule 94 Arrangements for winding up, etc., of fund.
- Rule 95 Application for approval
- Rule 96 Amendment of rules, etc., of fund
- Rule 97 Appeal
- Rule 98 Definitions
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