Income Tax Rules

Rule No

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399 items in 8 pages

Short title and commencement

Definitions

Limits for the purposes of section 10(13A)

Conditions for the purpose of section 10(5)

2BA

Guidelines for the purposes of section 10(10C)

2BB

Prescribed allowances for the purposes of clause (14) of section 10

2BBA

Circumstances and conditions for the purposes of clause (19) of section 10

2BC

Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10

Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10

2CA

Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10

Guidelines for approval under clause (23F) of section 10

2DA

Guidelines for approval under clause (23FA) of section 10

Guidelines for approval under clause (23G) of section 10

Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10

Valuation of perquisites

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

Unrealised rent

Depreciation

Form of report by an accountant for claiming deduction under section 32(1)(iia)

5AA

Prescribed authority for investment allowance

5AB

Report of audit of accounts to be furnished under section 32AB(5)

5AC

Report of audit of accounts to be furnished under section 33AB(2)

5AD

Report of audit of accounts to be furnished under section 33ABA(2)

Development rebate

Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35

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

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

Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35

Prescribed authority15 for expenditure on scientific research

Prescribed authority, services, etc., for agricultural development allowance

6AA

Prescribed activities for export markets development allowance

6AAA

Prescribed authority for the purposes of sections 35CC39 and 35CCA

6AAB

Statement of expenditure for claiming deduction under section 35CC

6AAC

Prescribed authority for the purposes of section 35CCB

6AAD

Guidelines for approval of agricultural extension project under section 35CCC

6AAE

Conditions subject to which an agricultural extension project is to be notified under section 35CCC

6AAF

Guidelines for approval of skill development project under section 35CCD

6AAG

Conditions subject to which a skill development project is to be notified under section 35CCD

6AAH

Meaning of expressions used in rule 6AAF and rule 6AAG

6AB

Form of audit report for claiming deductions under sections 35D and 35E

6ABA

Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

6ABAA

Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

6ABB

Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

6AC

Limits and conditions for allowance of expenditure in certain cases

Expenditure on advertisement

Expenditure on residential accommodation including guest houses

Expenditure in connection with travelling, etc

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

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

6DDB

Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43