List of Income Tax Rules & Regulations 1962, (Rules 51 – 125)

By | December 13, 2014
List of Income Tax Rules & Regulations 1962, (Rules 51 – 125)

Rule 51 : Educational qualifications prescribed
Rule 52 : Prescribed authority for section 288(5)(b)

Rule 53 : Register of income-tax practitioners
Rule 54 : Application for registration
Rule 55 : Certificate of registration
Rule 56 : Cancellation of certificate
Rule 57 : Cancellation of certificate obtained by misrepresentation
Rule 58 : Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
Rule 59 : Prescribed authority to order an inquiry
Rule 60 : Charge-sheet
Rule 61 : Inquiry Officer
Rule 62 : Proceedings before Inquiry Officer
Rule 63 : Order of the prescribed authority
Rule 64 : Procedure if no Inquiry Officer appointed
Rule 65 : Change of Inquiry Officer
Rule 66 : Powers of prescribed authority and Inquiry Officer
Rule 67 : Investment of fund moneys
Rule 67A : Nomination
Rule 68 : Circumstances in which withdrawals may be permitted
Rule 69 : Conditions for withdrawal for various purposes
Rule 70 : Second withdrawal
Rule 71 : Repayment of amounts withdrawn
Rule 71A : Certain rules not to apply

Rule 72 : Amount withdrawn but not repaid may be deemed as income
Rule 73 : Withdrawal within twelve months before retirement
Rule 74 : Accounts
Rule 75 : Limits for contributions
Rule 76 : Penalty for assigning or creating a charge on beneficial interest
Rule 77 : Application for recognition
Rule 78 : Order of recognition
Rule 79 : Withdrawal of recognition
Rule 80 : Exemption from tax when recognition withdrawn
Rule 81 : Appeal
Rule 82 : Definitions
Rule 83 : Establishment of fund and trust
Rule 84 : Conditions regarding trustees
Rule 85 : Investment of fund moneys
Rule 86 : Admission of directors to a fund
Rule 87 : Ordinary annual contributions
Rule 88 : Initial contributions
Rule 89 : Scheme of insurance or annuity
Rule 90 : Commutation of annuity
Rule 91 : Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s moneys
Rule 92 : Penalty if employee assigns or charges interest in fund
Rule 93 : Arrangements on winding up, etc., of business
Rule 94 : Arrangements for winding up, etc., of fund
Rule 95 : Application for approval
Rule 96 : Amendment of rules, etc., of fund

Rule 97 : Appeal
Rule 98 : Definitions
Rule 99 : Establishment of fund and trust
Rule 100 : Conditions regarding trustees

Rule 101 : Investment of fund moneys
Rule 101A : Nomination
Rule 102 : Admission of directors to a fund
Rule 103 : Ordinary annual contributions
Rule 104 : Initial contributions
Rule 105 : Penalty if employee assigns or charges interest in fund
Rule 106 : Employer not to have interest in fund moneys
Rule 107 : Arrangements for winding up, etc., of business

Rule 108 : Arrangements for winding up of the fund
Rule 109 : Application for approval
Rule 110 : Amendment of rules, etc., of fund
Rule 111 : Appeal
Rule 111A : Application for reduction of the amount of minimum distribution by a company
Rule 111AA : Conditions for reference to Valuation Officers
Rule 111AB : Form of report of valuation by registered valuer
Rule 111B : Publication and circulation of Board’s order
Rule 112 : Search and seizure.
Rule 112A : Inquiry under section 132
Rule 112B : Release of articles under section 132(5)
Rule 112C : Release of remaining assets
Rule 112D : Requisition of books of account, etc.

Rule 112E : Form of information under section 133B(1)
Rule 112F : Class or Classes of cases in which the Assessing Officer shall not be required to issue
notice for assessment or reassessment of the total income for six assessment years immediately preceding the A.Y
Rule 113 : Disclosure of information respecting assessees
Rule 114 : Application for allotment of a permanent account number.
Rule 114A : Application for allotment of a tax deduction and collection account number
Rule 114AA : Application for allotment of a tax collection account number
Rule 114B : All documents pertaining to the transactions in relation to which permanent account number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
Rule 114C : Class or classes of persons to whom provisions of section 139A shall not apply
Rule 114D : Time and manner in which persons referred to in sub-rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61

Rule 114DA : Furnishing of Annual Statement by a non-resident having Liaison Office in India
Rule 114E : Furnishing of Annual Information Return
Rule 115 : Rate of exchange for conversion into rupees of income expressed in foreign currency
Rule 115A : Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961.
Rule 116 : Return of interest paid
Rule 117 : Return of dividends paid
Rule 117A : Reduction or waiver of interest payable under section 139
Rule 117B : Form of statement under section 222 or section 223
Rule 117C : Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer

Rule 118 : Levy of interest under section 220(2) where a recovery certificate is not issued
Rule 119 : Levy of interest under section 220(2) in a case where a recovery certificate is issued
Rule 119A : Procedure to be followed in calculating interest
Rule 120 : Form for furnishing particulars by contractor
Rule 121 : Procedure for imposition of fine
Rule 121A : Form of statement to be furnished by producer of cinematograph films
Rule 122 : Notice in respect of properties held benami
Rule 123 : Application for obtaining certified copies of certain notices
Rule 124 : Fees for obtaining certified copy of notice
Rule 125 : Electronic-payment of tax
Rule 40BA : Special provisions for payment of tax by certain persons other than a company.

– APPENDIX I : TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
– APPENDIX IA : Table of rates at which depreciation is admissible
– APPENDIX II : Form, Returns, Statements, Reports etc.
– APPENDIX III : ALL INDIA GRADATION LIST

CHECKOUT REST RULES ALSO:
1. List of Income Tax Rules & Regulations 1962, (Rules 1 – 10)
2. List of Income Tax Rules & Regulations 1962, (Rules 11 – 20)
3. List of Income Tax Rules & Regulations 1962, (Rules 21 – 50)

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