INCOME TAX RULES

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.

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