INCOME TAX RULES

Rule 39 Estimate of advance tax.
Rule 40 Waiver of interest.
Rule 40A Claim for credit.
Rule 40B Special provision for payment of tax by certain companies.
Rule 40BA [Special provisions for payment of tax by certain persons other than a company.
Rule 40C Valuation of specified security or sweat equity share being a share in the company.
Rule 40D [Valuation of specified security not being an equity share in the company.
Rule 40E [Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
Rule 40F Part VIIC not to apply after a certain date
Rule 41 Refund claim.
Rule 42 [Prescribed authority for tax clearance certificates.
Rule 43 [Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230.
Rule 44 Production of certificate.
Rule 44A [Application for tax clearance certificate for registration of documents in certain cases.
Rule 44B [Grant of tax clearance certificate or refusal.
Rule 44C Form of application for settlement of case [and intimation to the Assessing Officer].
Rule 44CA [Disclosure of information in the application for settlement of cases.
Rule 44D Fee for furnishing copy of report.
Rule 44E Form of application for obtaining an advance ruling.
Rule 44F Certification of copies of the advance rulings pronounced by the Authority.
Rule 44G Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295.
Rule 44GA [Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
Rule 44H Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement.
Rule 45 Form of appeal to [***] [ [***] Commissioner (Appeals)].
Rule 46 Mode of service.
Rule 46A [Production of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)].
Rule 47 Form of appeal and memorandum of cross-objections to Appellate Tribunal.
Rule 48 Form of application for reference to High Court.
Rule 48A Notice of demand.
Rule 48B Estimate of advance deposit.
Rule 48C Estimate of annuity deposit for the assessment year 1964-65.
Rule 48D Jurisdiction of competent authorities.
Rule 48DD [Statement to be registered with the competent authority under section 269AB.
Rule 48E Manner of publication of notice for acquisition.
Rule 48F Form of appeal to the Appellate Tribunal.
Rule 48G Statement to be furnished in respect of transfers of immovable property.
Rule 48H Form of fortnightly return to be forwarded by registering officer to the competent authority.
Rule 48-I Rate of interest for determination of discounted value of consideration.
Rule 48J Jurisdiction of appropriate authority.
Rule 48K [Value of immovable property.
Rule 48L Statement to be furnished under section 269UC(3).
Rule 49 Definitions.
Rule 50 [Accountancy examinations recognised.
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.

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