INCOME TAX RULES

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 35CCD.
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.

Leave a Reply

Your email address will not be published. Required fields are marked *