INCOME TAX RULES

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Rule 71 Repayment of amounts withdrawn.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Rule 72 Amount withdrawn but not repaid may be deemed as income.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Rule 80 Exemption from tax when recognition withdrawn.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 assessment year.
Rule 113 [Disclosure of information respecting assessees.

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