List of Income Tax Rules & Regulations 1962, (Rules 1 – 10)

By | December 12, 2014
Income Tax Rules & Regulations 1962,
List of Income Tax Rules & Regulations 1962, (Part1 of 2)
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Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 2A : Limits for the purposes of section 10(13A)
Rule 2B : Conditions for the purpose of section 10(5)
Rule 2BA : Guidelines for the purposes of section 10(10C)
Rule 2BB : Prescribed allowances for the purposes of clause (14) of section 10
Rule 2BBA : Circumstances and conditions for the purposes of clause (19) of section 10
Rule 2BC : Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
Rule 2C : Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
Rule 2CA : Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
Rule 2D : Guidelines for approval under clause (23F) of section 10
Rule 2DA : Guidelines for approval under clause (23FA) of section 10
Rule 2E : Guidelines for approval under clause (23G) of section 10
Rule 2F : Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
Rule 3 : Valuation of perquisites
Rule 3A : Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
Rule 4 : Unrealised rent
Rule 5 : Depreciation
Rule 5A : Form of report by an accountant for claiming deduction under section 32(1)(iia)
Rule 5AA : Prescribed authority for investment allowance
Rule 5AB : Report of audit of accounts to be furnished under section 32AB(5)
Rule 5AC : Report of audit of accounts to be furnished under section 33AB(2)
Rule 5AD : Report of audit of accounts to be furnished under section 33ABA(2)
Rule 5B : Development rebate
Rule 5C : Guidelines, Form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5D : Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.
Rule 5E : Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5F : Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.

Rule 6 : Prescribed authority for expenditure on scientific research
Rule 6A : Prescribed authority, services, etc., for agricultural development allowance
Rule 6AA : Prescribed activities for export markets development allowance
Rule 6AAA : Prescribed authority for the purposes of sections 35CC and 35CCA
Rule 6AAB : Statement of expenditure for claiming deduction under section 35CC
Rule 6AAC : Prescribed authority for the purposes of section 35CCB
Rule 6AAD : Guidelines for approval of agricultural extension project under section 35CCC.
Rule 6AAE : Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
Rule 6AAF : Guidelines for approval of skill development project under section 35 CCD
Rule 6AAG : Conditions subject to which a skill development project is to be notified under section 35CCD.
Rule 6AAH : Meaning of expressions used in rule 6AAF and rule 6AAG
Rule 6AB : Form of audit report for claiming deductions under sections 35D and 35E
Rule 6ABA : Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
Rule 6ABAA : Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
Rule 6ABB : Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
Rule 6AC : Limits and conditions for allowance of expenditure in certain cases
Rule 6B : Expenditure on advertisement
Rule 6C : Expenditure on residential accommodation including guest houses
Rule 6D : Expenditure in connection with travelling, etc.
Rule 6DD : Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft
Rule 6DDA : Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDB : Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Rule 6DDC : Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6DDD : Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43.
Rule 6E : Limits of reserve for unexpired risks
Rule 6EA : Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
Rule 6EB : Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
Rule 6F : Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
Rule 6G : Report of audit of accounts to be furnished under section 44AB
Rule 6GA : Form of report of audit to be furnished under sub-section (2) of section 44DA
Rule 6H : Form of report of an accountant under sub-section (3) of section 50B
Rule 7 : Income which is partially agricultural and partially from business
Rule 7A : Income from the manufacture of rubber
Rule 7B : Income from the manufacture of coffee
Rule 8 : Income from the manufacture of tea
Rule 8A : Conditions for the grant of development allowance
Rule 8B : Guidelines for notification of zero coupon bond
Rule 8C : Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
Rule 8D : Method for determining amount of expenditure in relation to income not includible in total income
Rule 9 : Royalties or copyright fees, etc., for literary or artistic work
Rule 9A : Deduction in respect of expenditure on production of feature films
Rule 9B : Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule 9C : Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
Rule 10 : Determination of income in the case of non-residents
Rule 10A : Meaning of expressions used in computation of arms length price
Rule 10AB : Other method of determination of arm’s length price
Rule 10B : Determination of arms length price under section 92C
Rule 10C : Most appropriate method
Rule 10D : Information and documents to be kept and maintained under section 92D
Rule 10E : Report from an accountant to be furnished under section 92E
Rule 10F : Meaning of expressions used in matters in respect of advance pricing agreement.
Rule 10G : Persons eligible to apply.
Rule 10H : Pre-filing Consultation.
Rule 10I : Application for advance pricing agreement.
Rule 10J : Withdrawal of application for agreement.
Rule 10K : Preliminary processing of application.
Rule 10L : Procedure.
Rule 10M : Terms of the agreement.
Rule 10N : Amendments to Application.
Rule 10O : Furnishing of Annual Compliance Report
Rule 10P : Compliance Audit of the agreement.
Rule 10Q : Revision of an agreement
Rule 10R : Cancellation of an agreement.
Rule 10S : Renewing an agreement.
Rule 10T : Miscellaneous.
Rule 10TA : Definitions
Rule 10TB : Eligible assessee
Rule 10TC : Eligible international transaction
Rule 10TD : Safe Harbour
Rule 10TE. : Procedure
Rule 10TF : Safe harbour rules not to apply in certain cases
Rule 10TG : Mutual Agreement Procedure not to apply
Rule 10U : Application of General Anti Avoidance Rule
Rule 10UA : Determination of consequences of impermissible avoidance arrangement.
Rule 10UB : Notice, Forms for reference under section 144BA
Rule 10UC : Time limits

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