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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <loc>https://www.itact2025.org/circulars/c0013-2025-115bac-incomes-under-chapter-xii-excluded</loc>
    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <loc>https://www.itact2025.org/circulars/c0014-2001-depreciation-on-goodwill-allowability</loc>
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    <loc>https://www.itact2025.org/circulars/c0014-2021-faceless-appeal-scheme-us-250</loc>
    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <loc>https://www.itact2025.org/circulars/c0014-2025-extension-of-tax-audit-report-deadline-to-31-oct-2</loc>
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    <loc>https://www.itact2025.org/circulars/c0017-2015-exemption-us-1023c-educational-institutions</loc>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <lastmod>2026-04-13T00:00:00.000Z</lastmod>
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    <loc>https://www.itact2025.org/clubbing-setoff/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
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    <loc>https://www.itact2025.org/clubbing-setoff/s096-transfer-income</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s097-revocable-transfer</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s098-definitions</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s099-clubbing-spouse-minor</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s100-liability</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s101-total-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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    <loc>https://www.itact2025.org/clubbing-setoff/s102-unexplained-credits</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s103-unexplained-investment</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s104-unexplained-asset</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s105-unexplained-expenditure</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s106-hundi-borrowing</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s107-charge-of-tax</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s108-setoff-same-head</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s109-setoff-other-head</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s157-rebate-of-income-tax</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s158-relief-from-taxation-in-income-from-retirement-benefit-accou</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s159-double-taxation-relief-agreement-with-foreign-countries-or-s</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s160-countries-with-which-no-agreement-exists</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s161-countries-with-which-no-agreement-exists</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s162-meaning-of-associated-enterprise</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s163-set-off-of-loss-from-one-head-against-another</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s164-meaning-of-specified-domestic-transaction</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s165-carry-forward-and-set-off-of-business-losses</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s166-reference-to-transfer-pricing-officer</loc>
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    <loc>https://www.itact2025.org/clubbing-setoff/s167-power-of-board-to-make-safe-harbour-rules</loc>
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    <loc>https://www.itact2025.org/collection-recovery/s410-credit-advance-tax</loc>
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    <loc>https://www.itact2025.org/miscellaneous/s522-not-invalid-circumstances</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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    <loc>https://www.itact2025.org/miscellaneous/s523-notice-deemed-valid</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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    <loc>https://www.itact2025.org/miscellaneous/s524-presumption-assets-books</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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    <loc>https://www.itact2025.org/miscellaneous/s525-search-authorisation-assessment</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s526-bar-suits-civil-courts</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s527-mineral-oils-exemption</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s528-condone-delay-approval</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s529-withdraw-approval</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s530-act-pending-legislation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s531-rescind-ut-exemption</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s532-power-frame-schemes</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s533-power-make-rules</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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    <loc>https://www.itact2025.org/miscellaneous/s534-laying-before-parliament</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s535-removal-difficulties</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/miscellaneous/s536-repeal-and-savings</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s092-charging</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s093-deductions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s094-amounts-not-deductible</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s095-profits-chargeable</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s350-permitted-modes-of-investment</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s351-violations-specified-violation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s352-tax-on-accreted-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s353-profits-chargeable-to-tax---other-sources</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s354-unexplained-investmentsexpenditurecash-credits</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/other-sources/s355-interpretation-interpretation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s439-under-reporting-misreporting</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s440-waiver-penalty-immunity</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s441-failure-books-of-account</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s442-failure-information-transactions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s443-penalty-certain-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s444-false-entry-books</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s445-benefits-related-persons</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s446-crypto-asset-information</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s447-failure-report-section-172</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s448-failure-deduct-tds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s449-failure-collect-tcs</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s450-failure-section-185</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s451-failure-section-186</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s452-failure-section-187</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s453-failure-section-188</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s454-failure-statement-financial-transaction</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s455-inaccurate-sft-reportable-account</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s456-failure-eligible-investment-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s457-failure-information-section-171</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s458-failure-information-section-506</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s459-failure-report-section-511</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s460-failure-statement-section-505</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s461-failure-furnish-statements</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s462-failure-information-section-397</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s463-incorrect-information-reports</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s464-failure-statements-section-354</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s465-failure-answer-questions-sign</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s466-failure-section-254</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s467-failure-pan-tds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s468-failure-section-397-tds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s469-reduce-waive-penalty</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s470-penalty-not-imposed</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s471-penalty-procedure</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s472-bar-of-limitation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s473-contravention-search-order</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s474-failure-inspection-search</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s475-concealment-transfer-property</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s476-failure-pay-tax-tds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s477-failure-pay-tcs</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s478-wilful-evasion</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s479-failure-furnish-return</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s480-failure-return-undisclosed-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s481-failure-special-audit</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s482-false-statement-verification</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s483-falsification-books</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s484-abetment-false-return</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s485-second-subsequent-offences</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s486-punishment-not-imposed</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s487-offences-by-companies</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s488-offences-by-huf</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s489-presumption-assets-books</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s490-presumption-culpable-mental-state</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s491-prosecution-at-instance</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s492-offences-non-cognizable</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s493-proof-entries-records</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s494-disclosure-public-servants</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s495-special-courts</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s496-offences-triable-special-court</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s497-trial-summons-case</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/penalties-prosecution/s498-bnss-special-court</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s001-short-title</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s002-definitions-a-to-m</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s002-definitions-n-to-z</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s003-tax-year</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s004-charge-of-income-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s005-scope-total-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s006-residence-in-india</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s007-income-deemed-received</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s008-income-deemed-accrue</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s009-income-deemed-accrue-india</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/preliminary/s010-apportionment-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s431-refunds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s432-refund-special-cases</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s433-refund-form-limitation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s434-refund-denying-tds-liability</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s435-refund-on-appeal</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s436-correctness-not-questioned</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s437-interest-on-refunds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/refunds/s438-set-off-withholding-refunds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r001-short-title-and-commencement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r002-definitions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r003-arrangements-for-declaration-and-payment-of-dividends-within</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r004-conditions-that-a-stock-exchange-is-required-to-fulfil-to-be</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r005-procedure-for-notification-of-a-recognised-stock-exchange-fo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r006-method-of-determination-of-period-of-holding-of-capital-asse</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r007-procedure-for-notification-of-zero-coupon-bond</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r008-computation-of-period-of-stay-in-india-for-an-indian-citizen</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r009-determination-of-income-in-case-of-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r010-definition-of-terms-for-rules-11-and-12</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r011-fair-market-value-of-assets-in-certain-cases</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r012-determination-of-income-attributable-to-assets-in-india</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r013-threshold-for-purposes-of-significant-economic-presence</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r014-method-for-determining-amount-of-expenditure-in-relation-to-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r015-valuation-of-perquisites</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r016-annual-accretion-referred-to-in-section-171i</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r017-salary-income-for-purposes-of-section-171cii</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r018-exemption-of-medical-benefits-from-perquisite-value-in-respe</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r019-gross-total-income-for-purposes-of-section-173b</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r020-procedure-for-purposes-of-section-19-table-slno12-relating-t</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r021-unrealised-rent</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r022-computation-of-aggregate-average-advances-for-purposes-of-se</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r023-computation-of-pro-rata-amount-of-discount-on-a-zero-coupon-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r024-notification-of-infrastructure-facility-for-the-purposes-of-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r025-depreciation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r026-cases-and-circumstances-in-which-a-payment-or-aggregate-of-p</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r027-form-of-statement-to-be-furnished-regarding-certain-prelimin</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r028-form-of-audit-report-for-claiming-deduction-for-certain-prel</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r029-prescribed-authority-and-process-of-approval-for-expenditure</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r030-prescribed-authority-and-process-of-approval-for-expenditure</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r031-furnishing-of-statement-of-particulars-in-respect-of-donatio</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r032-procedure-form-and-manner-in-respect-of-approval-under-secti</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r033-conditions-subject-to-which-approval-is-to-be-granted-to-a-r</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r034-conditions-subject-to-which-approval-is-to-be-granted-to-a-u</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r035-prescribed-authority-procedure-form-manner-and-conditions-fo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r036-procedure-for-notification-of-an-affordable-housing-project-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r037-procedure-for-approval-of-agricultural-extension-project-und</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r038-conditions-for-notification-of-agricultural-extension-projec</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r039-procedure-for-approval-of-skill-development-projects-under-s</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r040-conditions-subject-to-which-a-skill-development-project-is-t</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r041-expenditure-for-obtaining-right-to-use-spectrum-for-telecomm</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r042-special-provision-regarding-interest-on-bad-and-doubtful-deb</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r043-form-of-report-of-audit-to-be-furnished-under-section-594-fo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r044-conditions-to-be-fulfilled-by-a-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r045-conditions-to-be-fulfilled-by-a-resident-company-for-purpose</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r046-maintenance-of-books-of-account-under-section-62</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r047-report-of-audit-of-accounts-to-be-furnished-under-section-63</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r048-other-electronic-modes-of-payment</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r049-computation-of-capital-gains-for-purposes-of-section-675</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r050-attribution-of-income-taxable-under-section-6710-to-capital-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r051-other-conditions-required-to-be-fulfilled-by-the-original-fu</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r052-rate-of-exchange-for-conversion-of-rupees-into-foreign-curre</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r053-computation-of-fair-market-value-of-capital-assets-for-purpo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r054-form-of-report-of-an-accountant-in-respect-of-slump-sale</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r055-conditions-for-reference-to-valuation-officers-under-section</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r056-meaning-of-expressions-used-in-determination-of-fair-market-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r057-determination-of-fair-market-value</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r058-prescribed-class-of-persons-for-the-purpose-of-section-923i-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r059-computation-of-income-chargeable-to-tax-under-section-922l</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r060-conditions-for-carrying-forward-or-set</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r061-certificate-of-a-medical-authority-in-respect-of-autism-cere</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r062-issuance-of-prescription-in-respect-of-certain-diseases-and-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r063-prescribed-authority-for-approval-of-a-university-or-any-edu</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r064-procedure-for-specifying-an-association-or-institution-for-p</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r065-conditions-for-claim-for-deduction-under-section-134</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r066-furnishing-of-audit-report-for-claiming-deduction-under-sect</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r067-form-of-particulars-to-be-furnished-along-with-return-of-inc</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r068-furnishing-of-report-under-section-146</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r069-report-of-accountant-to-be-furnished-under-section-1474a</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r070-form-of-certificate-to-be-furnished-under-section-1515</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r071-prescribed-authority-and-form-of-certificate-to-be-furnished</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r072-the-prescribed-authority-and-form-of-certificate-to-be-furni</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r073-relief-under-section-1571-when-salary-is-paid-in-arrears-or-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r074-taxation-of-income-from-retirement-benefit-account-maintaine</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r075-other-documents-and-information-to-be-provided-for-claiming-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r076-foreign-tax-credit</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r077-meaning-of-expressions-used-in-determination-of-arms-length-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r078-other-method-for-determination-of-arms-length-price</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r079-determination-of-arms-length-price-under-section-165</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r080-most-appropriate-method</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r081-determination-of-arms-length-price-in-certain-cases</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r082-exercise-of-option-for-determination-of-arms-length-price-fo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r083-time-period-for-repatriation-of-excess-money-under-section-1</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r084-information-and-documents-to-be-kept-and-maintained-under-se</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r085-report-from-an-accountant-to-be-furnished-under-section-172</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r086-definitions-for-safe-harbour-rules-for-international-transac</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r087-eligible-assessee-for-safe-harbour-rules-for-international-t</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r088-eligible-international-transactions-for-safe-harbour</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r089-safe-harbour-for-eligible-international-transactions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r090-procedure-relating-to-transactions-other-than-provision-of-i</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r091-procedure-relating-to-transactions-of-provision-of-informati</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r092-safe-harbour-rules-for-international-transactions-not-to-app</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r093-mutual-agreement-procedure-not-to-apply-where-safe-harbour-f</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r094-definitions-for-safe-harbour-rules-for-specified-domestic-tr</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r095-eligible-assessee-for-safe-harbour-rules-for-specified-domes</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r096-eligible-specified-domestic-transaction-for-safe-harbour</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r097-safe-harbour-for-eligible-specified-domestic-transaction</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r098-procedure-governing-safe-harbour-rules-for-specified-domesti</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r099-definitions-for-safe-harbour-rules-for-income-attribution-in</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r100-safe-harbour-for-income-attribution-in-case-of-income-from-b</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r101-procedure-governing-safe-harbour-rules-for-income-attributio</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r102-mutual-agreement-procedure-not-to-apply-where-safe-harbour-f</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r103-meaning-of-expressions-used-in-matters-in-respect-of-advance</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r104-persons-eligible-to-apply</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r105-pre</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r106-application-for-advance-pricing-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r107-withdrawal-of-application-for-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r108-preliminary-processing-of-application</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r109-procedure</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r110-terms-of-the-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r111-roll-back-of-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r112-amendments-to-application</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r113-furnishing-of-annual-compliance-report</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r114-compliance-audit-of-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r115-revision-of-an-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r116-cancellation-of-an-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r117-procedure-for-giving-effect-to-rollback-provision-of-an-agre</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r118-relief-in-tax-payable-under-section-2061-due-to-operation-of</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r119-renewing-an-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r120-miscellaneous</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r121-application-seeking-to-give-effect-to-terms-of-any-agreement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r122-procedure-to-deal-with-requests-for-bilateral-or-multilatera</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r123-maintenance-and-furnishing-of-information-and-document-by-co</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r124-furnishing-of-report-in-respect-of-an-international-group-un</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r125-furnishing-of-authorisation-and-maintenance-of-documents-etc</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r126-conditions-and-activities-for-finance-company-located-in-any</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r127-determination-of-consequences-of-impermissible-avoidance-arr</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r128-chapter-xi-relating-to-general-anti-avoidance-rule-not-to-ap</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r129-notice-and-forms-for-reference-under-section-274</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r130-time-limits</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r131-procedure-before-approving-panel</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r132-remuneration</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r133-modes-of-payment-for-the-purpose-of-section-187</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r134-exercise-of-option-for-taxation-of-royalty-income-from-paten</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r135-calculation-of-net-winnings-from-online-games-for-purpose-of</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r136-exercise-or-withdrawal-of-option-for-new-tax-regime</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r137-form-of-report-for-computation-of-book-profit-of-companies</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r138-form-of-report-for-computation-of-adjusted-total-income-by-c</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r139-computation-of-exempt-income-of-specified-fund-attributable-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r140-determination-of-income-of-a-specified-fund-attributable-to-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r141-computation-of-exempt-income-of-specified-fund-attributable-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r142-conditions-referred-to-in-schedule-vi-note-1giib-to-act-requ</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r143-determination-of-income-of-a-specified-fund-attributable-to-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r144-other-conditions-required-to-be-fulfilled-by-a-specified-fun</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r145-statements-under-sections-2214-2222-2235-and-2249</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r146-rules-related-to-application-for-exercising-the-option-for-t</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r147-publication-and-circulation-of-orders-of-board-under-section</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r148-search-and-seizure-under-section-247</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r149-procedure-to-requisition-services-under-section-2475-and-to-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r150-valuation-under-section-2479</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r151-requisition-of-books-of-account-etc-under-section-248</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r152-release-of-remaining-assets-under-section-250</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r153-distraint-and-sale</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r154-form-of-information-under-section-2541</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r155-disclosure-of-information-related-to-assessees-under-section</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r156-prescribed-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r157-persons-exempt-from-obtaining-permanent-account-number-under</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r158-application-for-allotment-of-a-permanent-account-number</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r159-transactions-in-relation-to-which-permanent-account-number-i</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r160-time-and-manner-in-which-persons-referred-to-in-rule-159-sha</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r161-transactions-for-purposes-of-section-2629a</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r162-when-pan-becomes-inoperative-under-section-2626</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r163-conditions-for-furnishing-return-of-income-by-persons-other-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r164-forms-eligibility-verification-etc-in-respect-of-return-of-i</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r165-furnishing-of-updated-return-of-income-under-section-2636-re</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r166-conditions-for-treating-a-return-as-defective-return-under-s</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r167-form-of-appeal-to-joint-commissioner-appeals-or-commissioner</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r168-prescribed-person-for-verification-of-return-for-purposes-of</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r169-form-of-verification-for-furnishing-information-under-sectio</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r170-prescribed-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r171-forms-for-report-of-audit-or-inventory-valuation-under-secti</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r172-procedure-for-purposes-of-determining-expenses-for-audit-or-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r173-jurisdiction-of-valuation-officers-as-per-section-2110-read-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r174-day-and-time-for-inspection-by-valuation-officers-etc-as-per</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r175-prescribed-authority-for-issue-of-notice-under-section-2708</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r176-procedure-for-faceless-assessment-reassessment-or-recomputat</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r177-modified-return-of-income-in-respect-of-business-reorganisat</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r178-application-under-section-2881table-sl-no-11-regarding-credi</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r179-notice-of-demand-under-section-289</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r180-return-of-income-in-respect-of-block-assessment-under-sectio</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r181-common-application-for-registration-of-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r182-manner-of-computation-of-gains-of-commercial-activities-unde</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r183-manner-of-computation-of-any-portion-of-income-applied-by-a-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r184-exercise-of-options-by-a-registered-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r185-furnishing-of-statement-by-registered-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r186-application-under-section-3425-for-change-of-purpose-for-whi</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r187-books-of-account-and-other-documents-to-be-kept-and-maintain</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r188-report-of-audit-in-case-of-registered-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r189-method-of-valuation-for-the-purposes-of-computing-fair-marke</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r190-furnishing-of-statement-of-particulars-in-respect-of-donatio</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r191-mode-of-service-of-any-order-referred-to-in-section-3583b</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r192-production-of-additional-evidence-before-joint-commissioner-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r193-form-of-appeal-and-memorandum-of-cross</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r194-declaration-under-section-375</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r195-application-under-section-376-to-defer-filing-of-appeal-befo</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r196-constitution-of-dispute-resolution-committee-under-section-3</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r197-application-for-resolution-of-dispute-before-the-dispute-res</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r198-power-to-reduce-or-waive-penalty-imposable-or-grant-immunity</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r199-definitions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r200-application-for-obtaining-an-advance-ruling-under-section-38</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r201-certification-of-copies-of-advance-rulings-pronounced-by-boa</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r202-form-and-manner-of-filing-appeal-to-high-court-on-ruling-pro</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r203-credit-for-tax-deducted-or-collected-at-source</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r204-furnishing-of-particulars-for-deduction-of-tax-at-source-fro</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r205-furnishing-of-evidence-of-claims-by-employee-under-section-3</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r206-rate-of-exchange-for-conversion-into-rupees-of-income-expres</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r207-rate-of-exchange-for-purpose-of-deduction-of-tax-at-source-o</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r208-furnishing-of-declaration-and-evidence-of-claims-by-specifie</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r209-application-by-payee-for-certificate-authorising-receipt-of-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r210-condition-for-no-deduction-of-tax-at-source-from-income-in-r</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r211-declaration-by-person-claiming-receipt-of-certain-incomes-wi</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r212-declaration-by-a-buyer-for-no-collection-of-tax-at-source-un</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r213-application-for-grant-of-certificates-for-deduction-or-colle</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r214-application-by-payer-for-grant-of-certificate-under-section-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r215-certificate-of-tax-deducted-or-collected-at-source-to-be-fur</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r216-application-for-allotment-of-a-tax-deduction-and-collection-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r217-conditions-under-section-3972c-for-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r218-time-and-mode-of-payment-to-government-account-of-tax-deduct</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r219-statement-of-deduction-or-collection-of-tax-at-source-under-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r220-furnishing-of-information-for-payment-to-a-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r221-form-for-furnishing-certificate-of-accountant-under-section-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r222-notice-of-demand-under-section-289</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r223-estimate-of-advance-tax-under-section-4078</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r224-form-of-statement-under-section-413-or-section-414</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r225-procedure-for-recovery-of-tax-for-the-purposes-of-sections-4</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r226-tax-recovery-officer-to-exercise-or-perform-certain-powers-a</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r227-prescribed-authority-for-tax-clearance-certificates-under-se</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r228-forms-and-certificates-for-the-purposes-of-section-420</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r229-production-of-certificate-under-section-420</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r230-refund-claim-under-section-434</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r231-form-of-application-under-section-440</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r232-service-of-notice-summons-requisition-order-and-other-commun</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r233-authentication-of-notices-and-other-documents</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r234-furnishing-of-annual-statement-by-a-non</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r235-information-or-documents-to-be-furnished-under-section-506</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r236-form-of-statement-to-be-furnished-by-producers-of-cinematogr</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r237-furnishing-of-statement-of-financial-transaction</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r238-definitions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r239-information-to-be-maintained-and-reported</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r240-due-diligence-requirement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r241-definitions-for-purposes-of-rules-242-243-and-244</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r242-obligation-for-reporting-transaction-of-crypto</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r243-reporting-requirements-for-transaction-of-crypto</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r244-due-diligence-procedures-under-section-509</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r245-annual-information-statement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r246-application-for-registration-as-valuer-under-section-514</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r247-qualification-of-registered-valuer-for-the-purposes-of-secti</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r248-charging-of-fee-and-submission-of-valuation-report-under-sec</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r249-removal-from-register-of-names-of-valuers-and-restoration</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r250-definitions-for-the-purposes-of-rules-251-to-268</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r251-accountancy-examinations-recognised</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r252-educational-qualifications-prescribed</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r253-nature-of-business-relationship</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r254-appearance-by-authorised-representative-in-certain-cases</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r255-register-of-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r256-application-for-registration</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r257-certificate-of-registration</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r258-cancellation-of-certificate</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r259-cancellation-of-certificate-obtained-by-misrepresentation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r260-removal-of-name-of-authorised-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r261-prescribed-authority-to-order-an-inquiry</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r262-charge</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r263-inquiry-officer</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r264-proceedings-before-inquiry-officer</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r265-order-of-the-prescribed-authority</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r266-procedure-if-no-inquiry-officer-appointed</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r267-change-of-inquiry-officer</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r268-powers-of-prescribed-authority-and-inquiry-officer</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r269-procedure-to-be-followed-in-calculating-interest-under-secti</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r270-determination-of-income-being-partly-from-agricultural-and-p</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r271-income-from-manufacture-of-rubber-coffee-and-tea</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r272-deduction-in-respect-of-expenditure-on-production-of-feature</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r273-deduction-in-respect-of-expenditure-on-acquisition-of-distri</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r274-procedure-for-investment-fund-for-availing-benefit-under-sec</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r275-approval-of-the-investment-fund-at-its-option-for-purposes-o</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r276-statement-to-be-furnished-by-eligible-investment-fund-under-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r277-calculation-of-taxable-interest-relating-to-contribution-in-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r278-conditions-for-purposes-of-schedule-iii-table-sl-no-8-to-the</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r279-limits-for-the-purposes-of-schedule-iii-table-slno-11-to-the</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r280-allowances-for-purposes-of-schedule-iii-table-sl-nos-12-and-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r281-circumstances-and-conditions-for-purposes-of-schedule-iii-ta</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r282-notification-of-pension-fund-and-other-conditions-to-be-sati</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r283-computation-of-minimum-investment-and-exempt-income-for-purp</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r284-conditions-for-the-purpose-of-schedule-vi-table-sl-no-5-to-t</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r285-computation-of-exempt-income-in-nature-of-capital-gains-in-c</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r286-requirements-for-approval-of-a-fund-for-welfare-of-employees</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r287-percentage-of-government-grant-for-considering-any-universit</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r288-procedure-for-setting-up-an-infrastructure-debt-fund-for-pur</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r289-rules-for-functioning-of-an-electoral-trust</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r290-report-of-audit-of-accounts-to-be-furnished-under-schedule-i</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r291-report-of-audit-of-accounts-to-be-furnished-under-schedule-x</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r292-investment-of-fund-moneys</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r293-nomination</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r294-accounts</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r295-assigning-or-creating-a-charge-on-beneficial-interest-in-a-r</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r296-application-for-recognition</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r297-order-of-recognition</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r298-withdrawal-of-recognition</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r299-exemption-from-tax-when-recognition-withdrawn</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r300-appeal-under-paragraph-131-of-part-a-of-schedule-xi-to-the-a</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r301-definitions-for-purposes-of-rules-302-to-315</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r302-conditions-regarding-trust-and-trustees</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r303-investment-of-fund-moneys</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r304-admission-of-directors-to-a-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r305-ordinary-annual-contributions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r306-initial-contributions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r307-scheme-of-insurance-or-annuity</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r308-commutation-of-annuity</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r309-beneficiary-not-to-have-any-interest-in-insurance-and-employ</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r310-penalty-where-employee-assigns-or-charges-interest-in-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r311-arrangements-on-winding-up-etc-of-business</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r312-arrangements-for-winding-up-etc-of-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r313-application-of-approval</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r314-amendment-of-rules-etc-of-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r315-appeal-under-paragraph-91-of-part-b-of-schedule-xi-to-the-ac</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r316-definitions-for-purposes-of-rules-317-to-329</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r317-conditions-regarding-trust-and-trustees</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r318-investment-of-fund-moneys</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r319-nomination</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r320-admission-of-directors-to-a-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r321-ordinary-annual-contributions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r322-initial-contributions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r323-assigning-or-creating-a-charge-on-beneficial-interest-in-a-g</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r324-employer-not-to-have-interest-in-fund-moneys</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r325-arrangements-for-winding-up-etc-of-business</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r326-arrangements-for-winding-up-of-the-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r327-application-for-approval</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r328-amendment-of-rules-etc-of-fund</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r329-appeal-under-paragraph-91-of-part-b-of-schedule-xi-to-the-ac</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r330-limits-of-reserve-for-unexpired-risks</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r331-procedure-for-approval-under-paragraph-1zi-and-ii-of-schedul</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r332-electronic-furnishing-of-forms-returns-statements-reports-or</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/rules/r333-electronic-payment-of-tax-interest-fee-and-penalty</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/s015-charging</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/s016-salary-definition</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/s017-perquisites</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/s018-profits-in-lieu</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/salaries/s019-deductions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/schedules/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
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    <loc>https://www.itact2025.org/special-provisions/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s174-avoidance-of-income-tax-by-transactions-resulting-in-transfe</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s175-avoidance-of-tax-by-certain-transactions-in-securities</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s176-special-measures-in-respect-of-transactions-with-persons-loc</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s177-limitation-on-interest-deduction-in-certain-cases</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s178-chapter-xi-general-anti-a-voidance-rule-applicability-of-gen</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s179-impermissible-avoidance-arrangement</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s180-arrangement-to-lack-commercial-substance</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s181-effect-of-apa-on-completed-assessments</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s182-treatment-of-connected-person-and-accommodating-party</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s183-application-of-this-chapter</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s184-report-from-accountant---tp</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s185-mode-of-taking-or-accepting-certain-loans-deposits-and-speci</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s186-mode-of-undertaking-transactions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s187-acceptance-of-payment-through-prescribed-electronic-modes</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s188-mode-of-repayment-of-certain-loans-or-deposits-or-specified-</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s189-interpretation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s190-tax-no-tax-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s191-provident-fund-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s192-block-assessment-search</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s193-gdr-foreign-currency</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s194-tax-certain-incomes</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s195-tax-sections-102-106</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s196-stcg-special</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s197-ltcg</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s198-ltcg-special</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s199-manufacturing-company-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s200-domestic-company-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s201-new-manufacturing-company-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s202-new-tax-regime-individuals</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s203-cooperative-society-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s204-new-manufacturing-cooperative-tax</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s205-conditions-company-cooperative</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s206-mat-amt</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s207-foreign-company-dividend-royalty-fts</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s208-units-foreign-currency</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s209-bonds-gdr-foreign-currency</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s210-fii-securities-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s211-non-resident-sportsmen</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s212-non-resident-interpretation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s213-non-resident-total-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s214-nri-investment-income-ltcg</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s215-nri-capital-gains-not-charged</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s216-nri-return-not-required</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s217-nri-benefits-application</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s218-obu-ifsc-business-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s219-foreign-branch-to-subsidiary</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s220-foreign-company-resident</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s221-securitisation-trusts</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s222-venture-capital-undertakings</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s223-business-trust-unit-holders</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s224-investment-fund-unit-holders</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s225-qualifying-ships-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s226-tonnage-tax-scheme</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s227-tonnage-income-computation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s228-relevant-shipping-income</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s229-tonnage-depreciation-gains</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s230-exclusion-deduction-loss</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s231-opting-tonnage-scheme</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s232-tonnage-conditions</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s233-tonnage-amalgamation-demerger</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s234-tonnage-avoidance-exclusion</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/special-provisions/s235-tonnage-interpretation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/</loc>
    <lastmod>2026-05-09T11:49:04.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s392-salary-tds</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s393-tds-non-salary</loc>
    <lastmod>2026-05-09T11:41:44.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s394-tcs</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s395-certificates</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s396-income-received</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s397-compliance-reporting</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s398-failure-consequences</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s399-processing</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s400-relaxation-power</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s401-bar-direct-demand</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s402-interpretation</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
  </url><url>
    <loc>https://www.itact2025.org/tds-tcs/s403-advance-tax-liability</loc>
    <lastmod>2026-05-09T11:10:01.000Z</lastmod>
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