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INCOME TAX RULES

 

CHAPTER NO. CHAPTER HEADING
Rule - 1 PRELIMINARY
Rule - 2 Definitions
Rule - 2A Limits for the purposes of section 10
Rule - 2B Conditions for the purpose of section 10
Rule - 2BA Guidelines for the purposes of section 10
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
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 for the exemption under sub-clause
Rule - 2D Guidelines for approval under clause (23F) of section 10
Rule - 2DA Guidelines for approval under clause (23FA) 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 - 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)
Rule - 3 Valuation of perquisites
Rule - 4 Unrealised rent 
Rule - 5 Depreciation
Rule - 5A Form of report by an accountant for claiming deduction under section 32
Rule - 5AA Prescribed authority for investment allowance
Rule - 5AB Report of audit of accounts to be furnished under section 32AB 
Rule - 5AC Report of audit of accounts to be furnished under section 33AB
Rule - 5AD Report of audit of accounts to be furnished under section 33ABA
Rule - 5B Development rebate
Rule - 5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section
Rule - 5D Conditions subject to which approval is to be granted to a research association under clause (ii) or clause
Rule - 6 Prescribed authority for expenditure on scientific research
Rule - 6A Expenditure for obtaining right to use spectrum for telecommunication services
Rule - 6AA Prescribed activities for export markets development allowance
Rule - 6AAA Prescribed authority for the purposes of sections 35CC and 35CC
Rule - 6AAB Statement of expenditure for claiming deduction under section 35CC
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 - 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
Rule - 6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule - 6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
Rule - 6ABBA Other electronic modes
Rule - 6AC Limits and conditions for allowance of expenditure in certain cases
Rule - 6B Expenditure on advertisement
Rule - 6C Expenditure on residential accommodation including guest houses 
Rule - 6D Expenditure in connection with travelling, etc
Rule - 6DD Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees
Rule - 6DDA Conditions that a stock exchange is required to fulfil to be notified as a recognised stock 
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
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 - 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons
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 - 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 - 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) 
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
Rule - 10 Determination of income in the case of non-residents
Rule - 10A Meaning of expressions used in computation of arm's length price
Rule - 10AB Other method of determination of arm's length 
Rule - 10B Determination of arm's length price under section 92C
Rule - 10C Most appropriate method
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 - 10-I Application for advance pricing agreement
Rule - 10J Withdrawal of application for agreement 
Rule - 10K Preliminary processing of application
Rule - 10L Procedure
Rule - 10M Terms of the agreement
Rule - 10N Amendments to Application
Rule - 10O Furnishing of Annual Compliance Report
Rule - 10P Compliance Audit of the agreement
Rule - 10Q Revision of an agreement
Rule - 10R Cancellation of an agreement
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 Safe Harbour Rules for Specified Domestic Transactions
Rule - 10U DA. Application of General Anti Avoidance Rule
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 - 10V Guidelines for application of section 9A
Rule - 10VA Approval of the fund
Rule - 10VB Statement to be furnished by the fund
Rule - 11 Determination of income from transactions with non-residents
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