INCOME TAX RULES

Rule 25 Certificate of registration.
Rule 26 [Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency.
Rule 26A [Furnishing of particulars of income under the head “Salaries”.
Rule 26B [Statement of particulars of income under heads of income other than “Salaries” for deduction of tax at source.
Rule 27 Prescribed arrangements for declaration and payment of dividends within India.
Rule 28 [Application for certificates for deduction of tax at lower rates.
Rule 28A Statement by shareholder claiming receipt of dividend without deduction of tax.
Rule 28AA [Certificate for deduction at lower rates or no deduction of tax from income other than dividends.
Rule 28AB [Certificate of no deduction of tax in case of certain entities.
Rule 29 Certificate of no deduction of tax or deduction at lower rates from dividends.
Rule 29A [Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.
Rule 29AA Form of certificate to be filed with the return of income for claiming deduction under section 80-O.
Rule 29B [Application for certificate authorising receipt of interest and other sums without deduction of tax.
Rule 29C [Declaration by person claiming receipt of certain incomes without deduction of tax.
Rule 29D [Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C.
Rule 30 [Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
Rule 30A Credit for tax deducted at source to a person other than the shareholder in certain circumstances.
Rule 31 [Certificate of tax deducted at source to be furnished under section 203.
Rule 31A [Statement of deduction of tax under sub-section (3) of section 200.
Rule 31AA [Statement of collection of tax under proviso to sub-section (3) of section 206C.
Rule 31AB [Annual statement of tax deducted or collected or paid.
Rule 31AC [Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.
Rule 31ACA Quarterly return under section 206A.
Rule 31ACB [Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201.
Rule 32 Monthly statement or certificate of deduction of tax from “Salaries”.
Rule 33 [Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund.
Rule 34 Return in lieu of monthly return under rule 32.
Rule 35 Annual return of salaries paid and tax deducted therefrom.
Rule 36 Prescribed persons for section 206.
Rule 36A Prescribed authority for purposes of section 206.
Rule 37 [Prescribed returns regarding tax deducted at source under section 206.
Rule 37A Returns regarding tax deducted at source in the case of non-residents.
Rule 37AA Return of interest paid to residents without deduction of tax.
Rule 37B [Returns regarding tax deducted at source on computer media under sub-section (2) of section 206.
Rule 37BA [Credit for tax deducted at source for the purposes of section 199.
Rule 37BB [Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company.
Rule 37C [Declaration by a buyer for no collection of tax at source under section 206C(1A).
Rule 37CA [Time and mode of payment to Government account of tax collected at source under section 206C.
Rule 37D [Certificate of tax collected at source under section 206C(5).
Rule 37E [Prescribed returns regarding tax collected at source under section 206C(5A).
Rule 37EA [Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C.
Rule 37F Prescribed authority for purposes of section 206C(5A).
Rule 37G [Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C.
Rule 37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C.
Rule 37-I [Credit for tax collected at source for the purposes of sub-section (4) of section 206C.
Rule 37J [Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C.
Rule 38 Notice of demand.
Rule 38A Statement of advance tax.

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