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
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- Rule 99 Establishment of fund and trust
- Rule 100 Conditions regarding trustees
- Rule 101 Investment of fund moneys
- Rule 101A Nomination
- Rule 102 Admission of directors to a fund
- Rule 103 Ordinary annual contributions
- Rule 104 Initial contributions
- Rule 105 Penalty if employee assigns or charges interest in fund
- Rule 106 Employer not to have interest in fund moneys
- Rule 107 Arrangements for winding up, etc., of business
- Rule 108 Arrangements for winding up of the fund
- Rule 109 Application for approval
- Rule 110 Amendment of rules, etc., of fund
- Rule 111 Appeal
- Rule 111AA Conditions for reference to Valuation Officers
- Rule 111AB Form of report of valuation by registered valuer
- Rule 111B Publication and circulation of Board's order
- Rule 112 Search and seizure
- Rule 112A Inquiry under section 132
- Rule 112B Release of articles under section 132(5)
- Rule 112C Release of remaining assets
- Rule 112D Requisition of books of account, etc.
- Rule 112E Form of information under section 133B(1)
- Rule 112F Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediat…
- Rule 113 Disclosure of information respecting assessees
- Rule 114 Application for allotment of a permanent account number
- Rule 114-I Annual Information Statement
- Rule 114A Application for allotment of a tax deduction and collection account number
- Rule 114AA Application for allotment of a tax collection account number
- Rule 114AAA Manner of making permanent account number inoperative
- Rule 114AAB Class or classes of person to whom provisions of section 139A shall not apply
- Rule 114B Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A
- Rule 114BA Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
- Rule 114BB Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A
- Rule 114C Verification of Permanent Account Number in transactions specified in rule 114B
- Rule 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
- Rule 114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India
- Rule 114DB Information or documents to be furnished under section 285A
- Rule 114E Furnishing of statement of financial transaction
- Rule 114F Definitions
- Rule 114G Information to be maintained and reported
- Rule 114H Due diligence requirement
- Rule 115 Rate of exchange for conversion into rupees of income expressed in foreign currency.
- Rule 115A Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso…
- Rule 117A Reduction or waiver of interest payable under section 139
- Rule 117B Form of statement under section 222 or section 223
- Rule 117C Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
- Rule 118 Levy of interest under section 220(2) where a recovery certificate is not issued
- Rule 119 Levy of interest under section 220(2) in a case where a recovery certificate is issued
- Rule 119A Procedure to be followed in calculating interest
- Rule 119AA Modes of payment for the purpose of section 269SU
- Rule 121A Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
- Rule 125 Electronic payment of tax
- Rule 126 Computation of period of stay in India in certain cases
- Rule 127 Service of notice, summons, requisition, order and other communication
- Rule 127A Authentication of notices and other documents
- Rule 128 Foreign Tax Credit
- Rule 129 Form of application under section 270AA
- Rule 130 Omission of certain rules and Forms and savings
- Rule 131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.
- Rule 132 Application for recomputation of income under sub-section (18) of section 155
- Rule 133 Calculation of net winnings from online games for purpose of section 115BBJ
- Rule 134 Application under sub-section (20) of section 155 regarding credit of tax deduction at source
- Rule APPENDIX IA Appendix Ia
- Rule APPENDIX IV Appendix IV
- Rule NEW APPENDIX I New Appendix I
- Rule OLD APPENDIX I Old Appendix I
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