Part I

Preliminary 

1. Short title and commencement

2. Definitions 

Part II

Determination of Income

A.—Salaries

2A. Limits for the purposes of section 10(13A)

2B. Conditions for the purpose of section 10(5)

2B. Conditions for the purpose of section 10(5)

2BA. Guidelines for the purposes of section 10(10C)

[A1] 2BBA. Circumstances and conditions for the purposes of clause (19) of section 10

2BB. Prescribed allowances for the purposes of clause (14) of section 10

2BC. Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10

2C. Application under section 10(23) and under sub-clauses (iv) and (v) of section 10(23C)

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 

B.—Income From House Property

4. Unrealised rent 

C.—Profits and gains of business or profession

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

6. Prescribed authority for expenditure on scientific research

6A—6AA Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

6AAA. Prescribed authority for the purposes of sections 35CC and 35CCA

6AAB Omitted by the Income-tax (Thirty-second Amendment) 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

6ABB. Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

6AC. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

6B. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

6C. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

6D. Omitted by the Income-tax (Thirty-second Amendment) 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

6E. Limits of reserve for unexpired risks

6EA. Conditions for the applicability of section 43D

6EB. Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D 

CC.—Books of Account

6F. Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions 

CCC.—Reports of audit of accounts of persons carrying on business or profession

6G. Report of audit of accounts to be furnished under section 44AB 

CCCA. Report of audit in case of income by way of royalties, etc. in case of non-residents

6GA. Form of report of audit to be furnished under sub-section (2) of section 44DA 

CCCC.—Report in the case of slump sale

6H. Form of report of an accountant under sub-section (3) of section 50B 

D.—Special cases

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

9. Royalties or copyright fees, etc., for literary or artistic work

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 Income-tax (Twenty-first Amendment) Rules, 2001, w.e.f. 21.8.2001. 

E.—Deductions to be made in computing total income

11A. 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 Income-tax (Twentieth Amendment) 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 Income-tax (Thirty-second Amendment) 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 

EE.—Statement under the simplified procedure for taxation of retail traders, etc. under Chapter XII-C

11EE. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999. 

F.—National Committee for Promotion of Social and Economic Welfare

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[1]

11M. Procedure before the National Committee

11N. Other provisions

11-O. Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC 

PART III

ASSESSMENT PROCEDURE

12. Return of income

12A. Preparation of return by authorised representative

12B. Statement under sub-section (3A) of section 115R

12C. Statement under sub-section (2) of section 115U

13. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

14. Form of verification under section 142

14A. Form of audit report under section 142(2A)

14B. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

15. Notice of demand for regular assessment, etc. 

PART IIIA

AVOIDANCE OF REPETITIVE APPEALS

16. Declaration under section 158A 

PART IV

TAX EXEMPTIONS AND RELIEFS

16A. Prescribed authority  for approving any institution or body established for scientific research

16B. Prescribed authority for the purposes of clauses (8A) and (8B) of section 10

16C. Requirements for approval of a fund under section 10(23AAA)

16D. Form of Report for claiming deduction under section 10A

16DD. Form of particulars to be furnished alongwith return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A

16E. Form of Report for claiming deduction under section 10B

16F. Form of report for claiming deduction under section 10BA

17. Notice for accumulation of income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10

17A. Application for registration of charitable or religious trusts, etc.

17B. Audit report in the case of charitable or religious trusts, etc.

17C. Forms or modes of investment or deposits by a charitable or religious trust or institution

17D. Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB

18. Omitted by the Income-tax (Third Amendment) Rules, 1973, w.e.f. 1.4.1974.

18A. Omitted by the Income-tax (Third Amendment) Rules, 1976, w.e.f. 1.4.1976.

18AA. Omitted by the Income-tax (Fifth Amendment) Rules, 1996, w.e.f. 1.4.1993.

18AAA. Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G

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

18AAAAA. Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G

18AAB. Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

18B. Form of audit report for claiming deduction under section 80HH

18BB. Form of audit report for claiming deduction under section 80HHA

18BBA. [Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD]

18BBB. Form of audit report for claiming deduction under section 80-I or section 80-IA or section 80-IB

18BBC. Prescribed authority for approval of hotels located in certain areas

18BBD. Prescribed authority for approval of companies carrying on scientific and industrial research and development

18BBE. Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA

18C. [Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)] of the Income-tax Act, 1961

18D. Prescribed authority for approval of companies carrying on scientific research and development

18DA. Prescribed conditions for deduction under sub-section (8A) of section 80-IB

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 section 80-IB

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 section 80-IB

 [A2] 18DD. Form of report for claiming deduction under sub-section (11B) of section 80-IB

19. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

19A. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

19AB. Form of report for claiming deduction under section 80JJA

19AC. Form of certificate to be furnished under sub-section (3) of section 80QQB

19AD.Prescribed authority and form of certtificate u/s 80RRB

19AE. The report of the accountant, which is required to be furnished by the assessee under sub-section (3) of section 80LA shall be in Form No. 10CCF.

20. Guidelines for approval under clause (xvi) of sub-section (2) of section 88

20A. Guidelines for approval under clause (xvii) of sub-section (2) of section 88

[A3] 20AB. Evidence of payment of security transaction tax for claiming deduction under section 88E

21. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

21A. Relief when salary is paid in arrears or in advance, etc.[1]

21AA. Furnishing of particulars for claiming relief under section 89(1)

21B. Omitted by the Income-tax (Thirty Second Amendment) Rules, 1999, w.e.f. 19.11.1999. 

PART V

REGISTRATION OF FIRMS

22. Application for registration of a firm

23. Intimation regarding subsequent changes in constitution, etc.

24. Declaration for continuation of registration

24A. Communication regarding partner who is a benamidar

25. Certificate of registration 

PART VI

DEDUCTION OF TAX AT SOURCE

26. Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency

26A. Furnishing of particulars of income under the head 'Salaries'

27. Prescribed arrangements for declaration and payment of dividends within India

28. Application for certificates for deduction of tax at lower rates

28A. Omitted by the Income-tax (Third Amendment) Rules, 1996, w.e.f. 2.7.1996.

28AA. Certificate of no deduction of tax or deduction at lower rates from income other than dividends

28AB. Certificate of no deduction of tax in case of certain entities

29. Certificate of no deduction of tax or deduction at lower rates from dividends

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 the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB

29AA. Certificate under second proviso to section 80-O

29B. Application for certificate authorising receipt of interest and other sums without deduction of tax

29C. Declaration by person claiming receipt of certain incomes without deduction of tax

30. Time and mode of payment to Government account of tax deducted at source [or tax paid under sub-section (1A) of section 192

30A. Omitted by the Income-tax (Twenty-fourth Amendment) Rules, 2003, w.e.f. 1.10.2003.

31. Certificate of tax deducted at source [or tax paid under sub-section (1A) of section 192]

32. Omitted by the Income-tax (Third Amendment) Rules, 1996, w.e.f. 2.7.1996.

33. Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund

34 & 35. Omitted by the Income-tax (Sixth Amendment) Rules, 1988, w.e.f. 12.7.1988.

36. Prescribed persons for section 206

36A. Income-tax authority for purposes of section 206

37. Prescribed returns regarding tax deducted at source under section 206

37A. Returns regarding tax deducted at source in the case of non-residents

37AA. Omitted by the Income-tax (Fourth Amendment) Rules, 1997, w.e.f. 19.3.1997.

37B. Returns regarding tax deducted at source on computer media under sub-section (2) of section 206 

PART VIA

COLLECTION OF TAX AT SOURCE

37C. Declaration by a buyer for no collection of tax at source under section 206C(1A)

37CA. Time and mode of payment to Government account of tax collected at source under section 206C

37D. Certificate for collection of tax at source under section 206C(5)

37E. Prescribed return regarding tax collected at source under section 206C

37EA. Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C

37F. Income-tax authority for purposes of section 206C(5A)

37G. Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C

37H. Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C 

PART VII

PAYMENT OF ADVANCE TAX

38. Notice of demand

38A. Omitted by the Income-tax (Tenth Amendment) Rules, 1989, w.e.f. 13.9.1989.

39. Estimate of advance tax

40. Waiver of interest 

PART VIIA

TAX CREDIT

40A. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

40B. Special provision for payment of tax by certain companies 

PART VIII

REFUNDS

41. Refund claim 

PART IX

TAX CLEARANCE CERTIFICATES

42. Prescribed authority for tax clearance certificates

43. Forms and certificates for the purposes of sub-sections (1) and (1A) of section 230

44. Production of certificate

44A. Application for tax clearance certificate for registration of documents in certain cases

44B. Grant of tax clearance certificate or refusal 

PART IXA

SETTLEMENT OF CASES

44C. Form of application for settlement of case

44CA. Disclosure of information in the application for settlement of cases

44D. Fee for furnishing copy of report 

CHAPTER IXB

ADVANCE RULINGS

44E. Form of application for obtaining an advance ruling

44F. Certification of copies of the advance rulings pronounced by the Authority 

PART IXC

MUTUAL AGREEMENT PROCEDURE

44G. Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295

44H. Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement 

PART X

APPEALS

45. Form of appeal to Commissioner (Appeals)]

46. Mode of service

46A. Production of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)]

47. Form of appeal and memorandum of cross-objections to Appellate Tribunal

48. Form of application for reference to High Court 

PART XA

ANNUITY DEPOSITS

48A. to 48C. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989. 

PART XB

ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA

48D. Jurisdiction of competent authorities

48DD. Statement to be registered with the competent authority under section 269AB

48E. Manner of publication of notice for acquisition

48F. Form of appeal to the Appellate Tribunal

48G. Statement to be furnished in respect of transfers of immovable property

48H. Form of fortnightly return to be forwarded by registering officer to the competent authority 

PART XC

PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC

48-I. Rate of interest for determination of discounted value of consideration

48J. Jurisdiction of appropriate authority

48K. Value of immovable property

48L. Statement to be furnished under section 269UC(3) 

PART XI

AUTHORISED REPRESENTATIVES

49. Definitions

50. Accountancy examinations recognised

51. Educational qualifications prescribed

52. Prescribed authority for section 288(5)(b)

53. Register of income-tax practitioners

54. Application for registration

55. Certificate of registration

56. Cancellation of certificate

57. Cancellation of certificate obtained by misrepresentation

58. Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

59. Prescribed authority to order an inquiry

60. Charge-sheet

61. Inquiry Officer

62. Proceedings before Inquiry Officer

63. Order of the prescribed authority

64. Procedure if no Inquiry Officer appointed

65. Change of Inquiry Officer

66. Powers of prescribed authority and Inquiry Officer 

PART XII

RECOGNISED PROVIDENT FUNDS

67. Investment of fund moneys

67A. Nomination

68. Circumstances in which withdrawals may be permitted

69. Conditions for withdrawal for various purposes

70. Second withdrawal

71. Repayment of amounts withdrawn

72. Amount withdrawn but not repaid may be deemed as income

73. Withdrawal within twelve months before retirement

74. Accounts

75. Limits for contributions

76. Penalty for assigning or creating a charge on beneficial interest

77. Application for recognition

78. Order of recognition

79. Withdrawal of recognition

80. Exemption from tax when recognition withdrawn

81. Appeal 

PART XIII

APPROVED SUPERANNUATION FUNDS

82. Definitions

83. Establishment of fund and trust

84. Conditions regarding trustees

85. Investment of fund moneys

86. Admission of directors to a fund

87. Ordinary annual contributions

88. Initial contributions

89. Scheme of insurance or annuity

90. Commutation of annuity

89. Scheme of insurance or annuity

91. Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys

90. Commutation of annuity

91. Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys

92. Penalty if employee assigns or charges interest in fund

93. Arrangements on winding-up, etc., of business

94. Arrangements for winding-up, etc., of fund

95. Application for approval

96. Amendment of rules, etc., of fund

97. Appeal 

PART XIV

APPROVED GRATUITY FUNDS

98. Definitions

99. Establishment of fund and trust

100. Conditions regarding trustees

101. Investment of fund moneys

101A. Nomination

102. Admission of directors to a fund

103. Ordinary annual contributions

104. Initial contributions

105. Penalty if employee assigns or charges interest in fund

106. Employer not to have interest in fund moneys

107. Arrangements for winding-up, etc., of business

108. Arrangements for winding up of the fund

109. Application for approval

110. Amendment of rules, etc., of fund

111. Appeal 

PART XV

MISCELLANEOUS

111A. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.

111AA. Conditions for reference to Valuation Officers

111AB. Form of report of valuation by registered valuer

111B. Publication and circulation of Board's order

112. Search and seizure

112A. Inquiry under section 132

112B. Release of articles under section 132(5)

112C. Release of remaining assets

112D. Requisition of books of account, etc.

112E. Form of information under section 133B(1)

113. Disclosure of information respecting assessees

114. Application for allotment of a permanent account number

114A. Application for allotment of a tax deduction account number

114AA. Application for allotment of a tax collection account number

114B. All documents pertaining to the transactions in relation to which permanent account number or General Index Register Number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A

114C. Class or classes of persons to whom provisions of section 139A shall not apply

114D. Time and manner in which persons referred to in sub-rule (2) of rule 114C shall intimate the details of transaction to the Director of Income-tax (Investigation)

114E. Furnishing of Annual Information Return

115. Rate of exchange for conversion into rupees of income expressed in foreign currency

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 to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961

116 & 117. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

117A. Reduction or waiver of interest payable under section 139

117B. Form of statement under section 222 or section 223

118. Omitted by the Income-tax (Eleventh Amendment) Rules, 1989, w.e.f. 30.11.1989.

119. Omitted by the Income-tax (Eleventh Amendment) Rules, 1989, w.e.f. 30.11.1989.

119A. Procedure to be followed in calculating interest

120 & 121. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

121A. Form of statement to be furnished by producer of cinematograph films

122. Omitted by the Income-tax (Fifth Amendment) Rules, 1989, w.e.f. 18.5.1989.

123. Application for obtaining certified copies of certain notices

124. Fees for obtaining certified copy of notice

125. Omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, w.e.f. 19.11.1999.