333 rules | Effective: 1 April 2026 | Notified: 20 March 2026 (G.S.R. 198(E)) Source: incometaxindia.gov.in
Complete Rule Table
| Rule | Title | Parent Section(s) |
|---|---|---|
| 1 | Short title and commencement | — |
| 2 | Definitions | 45 |
| 3 | Arrangements for declaration and payment of dividends within… | 2 |
| 4 | Conditions that a stock exchange is required to fulfil to be… | 2 |
| 5 | Procedure for notification of a recognised stock exchange fo… | 2 |
| 6 | Method of determination of period of holding of capital asse… | 2, 67 |
| 7 | Procedure for notification of zero coupon bond | 2, 12 |
| 8 | Computation of period of stay in India for an Indian citizen… | 6 |
| 9 | Determination of income in case of non | — |
| 10 | Definition of terms for rules 11 and 12 | 9, 184 |
| 11 | Fair market value of assets in certain cases | 9 |
| 12 | Determination of income attributable to assets in India | 9 |
| 13 | Threshold for purposes of significant economic presence | 9 |
| 14 | Method for determining amount of expenditure in relation to … | — |
| 15 | Valuation of perquisites | 2, 3 |
| 16 | Annual accretion referred to in section 17(1)(i) | 17 |
| 17 | Salary income for purposes of section 17(1)(c)(ii) | 17 |
| 18 | Exemption of medical benefits from perquisite value in respe… | 17 |
| 19 | Gross total income for purposes of section 17(3)(b) | 17 |
| 20 | Procedure for purposes of section 19 [Table: Sl.No.12] relat… | 3, 19 |
| 21 | Unrealised rent | 21 |
| 22 | Computation of aggregate average advances for purposes of se… | 31 |
| 23 | Computation of pro rata amount of discount on a zero coupon … | 32 |
| 24 | Notification of infrastructure facility for the purposes of … | 32, 80 |
| 25 | Depreciation | 2, 3 |
| 26 | Cases and circumstances in which a payment or aggregate of p… | 2, 3 |
| 27 | Form of statement to be furnished regarding certain prelimin… | 44, 263 |
| 28 | Form of audit report for claiming deduction for certain prel… | 44, 51 |
| 29 | Prescribed authority and process of approval for expenditure… | 45, 263 |
| 30 | Prescribed authority and process of approval for expenditure… | 45, 263 |
| 31 | Furnishing of statement of particulars in respect of donatio… | 45, 265 |
| 32 | Procedure, form and manner in respect of approval under sect… | 45, 265 |
| 33 | Conditions subject to which approval is to be granted to a r… | 45, 263 |
| 34 | Conditions subject to which approval is to be granted to a U… | 45, 263 |
| 35 | Prescribed authority, procedure, form, manner and conditions… | 45, 263 |
| 36 | Procedure for notification of an affordable housing project … | 46 |
| 37 | Procedure for approval of agricultural extension project und… | 47 |
| 38 | Conditions for notification of agricultural extension projec… | 47, 263 |
| 39 | Procedure for approval of skill development projects under s… | 47 |
| 40 | Conditions subject to which a skill development project is t… | 47, 263 |
| 41 | Expenditure for obtaining right to use spectrum for telecomm… | 52 |
| 42 | Special provision regarding interest on bad and doubtful deb… | 2, 29 |
| 43 | Form of report of audit to be furnished under section 59(4) … | 59 |
| 44 | Conditions to be fulfilled by a non | 61 |
| 45 | Conditions to be fulfilled by a resident company for purpose… | 61 |
| 46 | Maintenance of books of account under section 62 | 62, 147 |
| 47 | Report of audit of accounts to be furnished under section 63 | 35, 37 |
| 48 | Other electronic modes of payment | 66, 146 |
| 49 | Computation of capital gains for purposes of section 67(5) | 2, 67 |
| 50 | Attribution of income taxable under section 67(10) to capita… | 67, 72 |
| 51 | Other conditions required to be fulfilled by the original fu… | 70 |
| 52 | Rate of exchange for conversion of rupees into foreign curre… | 72 |
| 53 | Computation of fair market value of capital assets for purpo… | 77 |
| 54 | Form of report of an accountant in respect of slump sale | 63, 77 |
| 55 | Conditions for reference to Valuation Officers under section… | 91 |
| 56 | Meaning of expressions used in determination of fair market … | 2, 3 |
| 57 | Determination of fair market value | — |
| 58 | Prescribed class of persons for the purpose of section 92(3)… | 2, 70 |
| 59 | Computation of income chargeable to tax under section 92(2)(… | 92 |
| 60 | Conditions for carrying forward or set | 116, 515 |
| 61 | Certificate of a medical authority in respect of autism, cer… | 2, 127 |
| 62 | Issuance of prescription in respect of certain diseases and … | 128 |
| 63 | Prescribed authority for approval of a University or any edu… | 3, 4 |
| 64 | Procedure for specifying an association or institution for p… | 133 |
| 65 | Conditions for claim for deduction under section 134 | 134 |
| 66 | Furnishing of audit report for claiming deduction under sect… | 46, 63 |
| 67 | Form of particulars to be furnished along with return of inc… | 144 |
| 68 | Furnishing of report under section 146 | 146, 515 |
| 69 | Report of accountant to be furnished under section 147(4)(a) | 147, 515 |
| 70 | Form of certificate to be furnished under section 151(5) | 151 |
| 71 | Prescribed authority and form of certificate to be furnished… | 2, 152 |
| 72 | The prescribed authority and form of certificate to be furni… | 152 |
| 73 | Relief under section 157(1), when salary is paid in arrears … | 157, 263 |
| 74 | Taxation of income from retirement benefit account maintaine… | 6, 158 |
| 75 | Other documents and information to be provided for claiming … | 159 |
| 76 | Foreign tax credit | 159, 160 |
| 77 | Meaning of expressions used in determination of arm‘s length… | 162, 173 |
| 78 | Other method for determination of arm‘s length price | 165 |
| 79 | Determination of arm‘s length price under section 165 | 165 |
| 80 | Most appropriate method | 165 |
| 81 | Determination of arm’s length price in certain cases | 165 |
| 82 | Exercise of option for determination of arm‘s length price f… | 166, 172 |
| 83 | Time period for repatriation of excess money under section 1… | 159, 167 |
| 84 | Information and documents to be kept and maintained under se… | 161, 171 |
| 85 | Report from an accountant to be furnished under section 172 | 172, 263 |
| 86 | Definitions for safe harbour rules for international transac… | 515 |
| 87 | Eligible assessee for safe harbour rules for international t… | — |
| 88 | Eligible international transactions for safe harbour | — |
| 89 | Safe harbour for eligible international transactions | 165 |
| 90 | Procedure relating to transactions other than provision of i… | 166, 263 |
| 91 | Procedure relating to transactions of provision of informati… | 166, 263 |
| 92 | Safe harbour rules for international transactions not to app… | 176 |
| 93 | Mutual agreement procedure not to apply where safe harbour f… | 159, 167 |
| 94 | Definitions for safe harbour rules for specified domestic tr… | 2 |
| 95 | Eligible assessee for safe harbour rules for specified domes… | — |
| 96 | Eligible specified domestic transaction for safe harbour | — |
| 97 | Safe harbour for eligible specified domestic transaction | 165 |
| 98 | Procedure governing safe harbour rules for specified domesti… | 166, 263 |
| 99 | Definitions for safe harbour rules for income attribution in… | 9, 65 |
| 100 | Safe harbour for income attribution in case of income from b… | 33, 108 |
| 101 | Procedure governing safe harbour rules for income attributio… | 263, 265 |
| 102 | Mutual agreement procedure not to apply where safe harbour f… | 159 |
| 103 | Meaning of expressions used in matters in respect of advance… | 159, 165 |
| 104 | Persons eligible to apply | — |
| 105 | Pre | — |
| 106 | Application for advance pricing agreement | — |
| 107 | Withdrawal of application for agreement | — |
| 108 | Preliminary processing of application | — |
| 109 | Procedure | — |
| 110 | Terms of the agreement | — |
| 111 | Roll back of Agreement | 263 |
| 112 | Amendments to application | — |
| 113 | Furnishing of annual compliance report | — |
| 114 | Compliance audit of agreement | — |
| 115 | Revision of an agreement | — |
| 116 | Cancellation of an agreement | 168 |
| 117 | Procedure for giving effect to rollback provision of an Agre… | 169 |
| 118 | Relief in tax payable under section 206(1) due to operation … | 168, 170 |
| 119 | Renewing an agreement | — |
| 120 | Miscellaneous | — |
| 121 | Application seeking to give effect to terms of any agreement… | 533 |
| 122 | Procedure to deal with requests for bilateral or multilatera… | — |
| 123 | Maintenance and furnishing of information and document by co… | 171, 263 |
| 124 | Furnishing of report in respect of an international group un… | 511 |
| 125 | Furnishing of authorisation and maintenance of documents, et… | 176, 263 |
| 126 | Conditions and activities for finance company located in any… | 2, 177 |
| 127 | Determination of consequences of impermissible avoidance arr… | 181 |
| 128 | Chapter XI relating to General Anti Avoidance Rule not to ap… | 2, 159 |
| 129 | Notice and Forms for reference under section 274 | 179, 274 |
| 130 | Time limits | 274 |
| 131 | Procedure before Approving Panel | — |
| 132 | Remuneration | — |
| 133 | Modes of payment for the purpose of section 187 | 187 |
| 134 | Exercise of option for taxation of royalty income from paten… | 194, 263 |
| 135 | Calculation of net winnings from online games for purpose of… | 194, 393 |
| 136 | Exercise or withdrawal of option for new tax regime | 263 |
| 137 | Form of report for computation of book profit of companies | 206, 515 |
| 138 | Form of report for computation of adjusted total income by c… | 206, 515 |
| 139 | Computation of exempt income of specified fund attributable … | 2, 11 |
| 140 | Determination of income of a specified fund attributable to … | 173, 210 |
| 141 | Computation of exempt income of specified fund, attributable… | 70, 263 |
| 142 | Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to … | 11, 263 |
| 143 | Determination of income of a specified fund attributable to … | 2, 196 |
| 144 | Other conditions required to be fulfilled by a specified fun… | 6, 11 |
| 145 | Statements under sections 221(4), 222(2), 223(5) and 224(9) | 515 |
| 146 | Rules related to application for exercising the option for t… | 227, 228 |
| 147 | Publication and circulation of orders of Board under section… | 239 |
| 148 | Search and Seizure under section 247 | 222, 247 |
| 149 | Procedure to requisition services under section 247(5) and t… | 247, 514 |
| 150 | Valuation under section 247(9) | 247, 514 |
| 151 | Requisition of books of account, etc. under section 248 | 247, 248 |
| 152 | Release of remaining assets under section 250 | 250 |
| 153 | Distraint and sale | — |
| 154 | Form of information under section 254(1) | 254 |
| 155 | Disclosure of information related to assessees under section… | 258 |
| 156 | Prescribed income | 259 |
| 157 | Persons Exempt from obtaining Permanent Account Number under… | 2, 70 |
| 158 | Application for allotment of a Permanent Account Number | 2, 7 |
| 159 | Transactions in relation to which Permanent Account Number i… | 2, 3 |
| 160 | Time and manner in which persons referred to in rule 159 sha… | 2, 58 |
| 161 | Transactions for purposes of section 262(9)(a) | 2, 51 |
| 162 | When PAN becomes inoperative under section 262(6) | 262, 397 |
| 163 | Conditions for furnishing return of income by persons other … | 263 |
| 164 | Forms, eligibility, verification etc. in respect of return o… | 8, 10 |
| 165 | Furnishing of updated return of income under section 263(6) … | 63, 263 |
| 166 | Conditions for treating a return as defective return under s… | 63, 263 |
| 167 | Form of appeal to Joint Commissioner (Appeals) or Commission… | 265, 358 |
| 168 | Prescribed person for verification of return for purposes of… | 5, 265 |
| 169 | Form of verification for furnishing information under sectio… | 268 |
| 170 | Prescribed income | 268 |
| 171 | Forms for report of audit or inventory valuation under secti… | 268 |
| 172 | Procedure for purposes of determining expenses for audit or … | 268, 515 |
| 173 | Jurisdiction of Valuation Officers as per section 2(110) rea… | 2, 78 |
| 174 | Day and time for inspection by Valuation Officers, etc., as … | 269 |
| 175 | Prescribed authority for issue of notice under section 270(8… | 270 |
| 176 | Procedure for faceless assessment, reassessment or recomputa… | 2, 3 |
| 177 | Modified return of income in respect of business reorganisat… | 314 |
| 178 | Application under section 288(1)[Table: Sl. No. 11] regardin… | 288 |
| 179 | Notice of demand under section 289 | 289, 407 |
| 180 | Return of income in respect of block assessment under sectio… | 247, 248 |
| 181 | Common application for registration of non | 10, 11 |
| 182 | Manner of computation of gains of commercial activities unde… | 335 |
| 183 | Manner of computation of any portion of income applied by a … | 337, 355 |
| 184 | Exercise of options by a registered non | 263, 341 |
| 185 | Furnishing of statement by registered non | 263, 342 |
| 186 | Application under section 342(5) for change of purpose for w… | 265, 342 |
| 187 | Books of account and other documents to be kept and maintain… | 133, 279 |
| 188 | Report of audit in case of registered non | 263, 348 |
| 189 | Method of valuation for the purposes of computing fair marke… | 2, 3 |
| 190 | Furnishing of statement of particulars in respect of donatio… | 265, 354 |
| 191 | Mode of service of any order referred to in section 358(3)(b… | 358, 501 |
| 192 | Production of additional evidence before Joint Commissioner … | 360, 439 |
| 193 | Form of appeal and memorandum of cross | 362 |
| 194 | Declaration under section 375 | 375 |
| 195 | Application under section 376 to defer filing of appeal befo… | 376 |
| 196 | Constitution of Dispute Resolution Committee under section 3… | 379 |
| 197 | Application for resolution of dispute before the Dispute Res… | 379 |
| 198 | Power to reduce or waive penalty imposable or grant immunity… | 379 |
| 199 | Definitions | 3, 8 |
| 200 | Application for obtaining an advance ruling under section 38… | 265, 380 |
| 201 | Certification of copies of advance rulings pronounced by Boa… | 384 |
| 202 | Form and manner of filing appeal to High Court on ruling pro… | 389 |
| 203 | Credit for tax deducted or collected at source | 393, 394 |
| 204 | Furnishing of particulars for deduction of tax at source fro… | 392 |
| 205 | Furnishing of evidence of claims by employee under section 3… | 392 |
| 206 | Rate of exchange for conversion into rupees of income expres… | — |
| 207 | Rate of exchange for purpose of deduction of tax at source o… | 2 |
| 208 | Furnishing of declaration and evidence of claims by specifie… | 156, 393 |
| 209 | Application by payee for certificate authorising receipt of … | 266, 393 |
| 210 | Condition for no deduction of tax at source from income in r… | 393 |
| 211 | Declaration by person claiming receipt of certain incomes wi… | 393 |
| 212 | Declaration by a buyer for no collection of tax at source un… | 394 |
| 213 | Application for grant of certificates for deduction or colle… | 263, 393 |
| 214 | Application by payer for grant of certificate under section … | 393, 395 |
| 215 | Certificate of tax deducted or collected at source to be fur… | 392, 393 |
| 216 | Application for allotment of a tax deduction and collection … | 397 |
| 217 | Conditions under section 397(2)(c) for non | 262, 397 |
| 218 | Time and mode of payment to Government account of tax deduct… | 392, 393 |
| 219 | Statement of deduction or collection of tax at source under … | 2, 392 |
| 220 | Furnishing of information for payment to a non | 2, 5 |
| 221 | Form for furnishing certificate of accountant under Section … | 394, 398 |
| 222 | Notice of demand under section 289 | 289, 407 |
| 223 | Estimate of advance tax under section 407(8) | 407 |
| 224 | Form of statement under section 413 or section 414 | 413, 414 |
| 225 | Procedure for recovery of tax for the purposes of sections 4… | 411, 413 |
| 226 | Tax recovery officer to exercise or perform certain powers a… | 287, 413 |
| 227 | Prescribed authority for tax clearance certificates under se… | 420 |
| 228 | Forms and certificates for the purposes of section 420 | 420 |
| 229 | Production of certificate under section 420 | 420 |
| 230 | Refund claim under section 434 | 434 |
| 231 | Form of application under section 440 | 439, 440 |
| 232 | Service of notice, summons, requisition, order and other com… | 501 |
| 233 | Authentication of notices and other documents | 2, 66 |
| 234 | Furnishing of annual statement by a non | 505 |
| 235 | Information or documents to be furnished under section 506 | 9, 506 |
| 236 | Form of statement to be furnished by producers of cinematogr… | 507 |
| 237 | Furnishing of statement of financial transaction | 2, 3 |
| 238 | Definitions | — |
| 239 | Information to be maintained and reported | 508 |
| 240 | Due diligence requirement | — |
| 241 | Definitions for purposes of rules 242, 243 and 244 | 2 |
| 242 | Obligation for reporting transaction of crypto | 263, 509 |
| 243 | Reporting requirements for transaction of crypto | 242, 244 |
| 244 | Due diligence procedures under section 509 | 509 |
| 245 | Annual Information Statement | 159, 510 |
| 246 | Application for registration as valuer under section 514 | 514 |
| 247 | Qualification of registered valuer for the purposes of secti… | 17, 18 |
| 248 | Charging of fee and submission of valuation report under sec… | 514 |
| 249 | Removal from register of names of valuers and restoration | — |
| 250 | Definitions for the purposes of rules 251 to 268 | 5, 515 |
| 251 | Accountancy examinations recognised | 515 |
| 252 | Educational qualifications prescribed | 515 |
| 253 | Nature of business relationship | 515 |
| 254 | Appearance by Authorised Representative in certain cases | 515 |
| 255 | Register of income | — |
| 256 | Application for registration | 515 |
| 257 | Certificate of registration | 515 |
| 258 | Cancellation of certificate | — |
| 259 | Cancellation of certificate obtained by misrepresentation | — |
| 260 | Removal of name of authorised income | 515 |
| 261 | Prescribed authority to order an inquiry | 515 |
| 262 | Charge | — |
| 263 | Inquiry Officer | — |
| 264 | Proceedings before Inquiry Officer | — |
| 265 | Order of the prescribed authority | 515 |
| 266 | Procedure if no Inquiry Officer appointed | — |
| 267 | Change of Inquiry Officer | — |
| 268 | Powers of prescribed authority and Inquiry Officer | — |
| 269 | Procedure to be followed in calculating interest under secti… | 533 |
| 270 | Determination of income, being partly from agricultural and … | 533 |
| 271 | Income from manufacture of rubber, coffee and tea | 3, 533 |
| 272 | Deduction in respect of expenditure on production of feature… | — |
| 273 | Deduction in respect of expenditure on acquisition of distri… | — |
| 274 | Procedure for investment fund for availing benefit under sec… | 9, 159 |
| 275 | Approval of the investment fund at its option for purposes o… | 9 |
| 276 | Statement to be furnished by eligible investment fund under … | 9 |
| 277 | Calculation of taxable interest relating to contribution in … | — |
| 278 | Conditions for purposes of Schedule III [Table: Sl. No. 8] t… | — |
| 279 | Limits for the purposes of Schedule III [Table: Sl.No. 11] t… | — |
| 280 | Allowances for purposes of Schedule III [Table: Sl. Nos. 12 … | 202 |
| 281 | Circumstances and conditions for purposes of Schedule III [T… | — |
| 282 | Notification of pension fund and other conditions to be sati… | 263, 515 |
| 283 | Computation of minimum investment and exempt income for purp… | 139, 263 |
| 284 | Conditions for the purpose of Schedule VI [Table: Sl. No. 5]… | 2, 173 |
| 285 | Computation of exempt income in nature of capital gains in c… | 173, 263 |
| 286 | Requirements for approval of a fund for welfare of employees… | — |
| 287 | Percentage of Government grant for considering any Universit… | — |
| 288 | Procedure for setting up an Infrastructure Debt Fund for pur… | 2, 162 |
| 289 | Rules for functioning of an electoral trust | 2, 8 |
| 290 | Report of audit of accounts to be furnished under Schedule I… | 48 |
| 291 | Report of audit of accounts to be furnished under Schedule X… | 49 |
| 292 | Investment of fund moneys | 2, 3 |
| 293 | Nomination | — |
| 294 | Accounts | — |
| 295 | Assigning or creating a charge on beneficial interest in a r… | — |
| 296 | Application for recognition | — |
| 297 | Order of recognition | — |
| 298 | Withdrawal of recognition | 17 |
| 299 | Exemption from tax when recognition withdrawn | — |
| 300 | Appeal under paragraph 13(1) of Part A of Schedule XI to the… | — |
| 301 | Definitions for purposes of rules 302 to 315 | — |
| 302 | Conditions regarding trust and trustees | 2 |
| 303 | Investment of fund moneys | 1 |
| 304 | Admission of directors to a fund | 2 |
| 305 | Ordinary annual contributions | — |
| 306 | Initial contributions | 29 |
| 307 | Scheme of insurance or annuity | 2 |
| 308 | Commutation of annuity | — |
| 309 | Beneficiary not to have any interest in insurance and employ… | — |
| 310 | Penalty, where employee assigns or charges interest in fund | — |
| 311 | Arrangements on winding up, etc., of business | — |
| 312 | Arrangements for winding up, etc., of fund | — |
| 313 | Application of approval | — |
| 314 | Amendment of rules, etc., of fund | — |
| 315 | Appeal under paragraph 9(1) of Part B of Schedule XI to the … | — |
| 316 | Definitions for purposes of rules 317 to 329 | — |
| 317 | Conditions regarding trust and trustees | 2 |
| 318 | Investment of fund moneys | 1, 2 |
| 319 | Nomination | — |
| 320 | Admission of directors to a fund | 2 |
| 321 | Ordinary annual contributions | — |
| 322 | Initial contributions | — |
| 323 | Assigning or creating a charge on beneficial interest in a g… | — |
| 324 | Employer not to have interest in fund moneys | — |
| 325 | Arrangements for winding up, etc., of business | — |
| 326 | Arrangements for winding up of the fund | — |
| 327 | Application for approval | — |
| 328 | Amendment of rules, etc., of fund | — |
| 329 | Appeal under Paragraph 9(1) of Part B of Schedule XI to the … | — |
| 330 | Limits of reserve for unexpired risks | — |
| 331 | Procedure for approval under Paragraph (1)(z)(i) and (ii) of… | 515 |
| 332 | Electronic furnishing of Forms, returns, statements, reports… | — |
| 333 | Electronic payment of tax, interest, fee and penalty | 2, 33 |
Quick Navigation
- ← Back to Master Index
- Raw source:
raw/it-rules-2026.pdf(976 pages, Gazette notification)