Income-tax Rules, 2026 Dashboard

R. 3 Arrangements for declaration and payment of dividends within India R. 4 Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92) R. 5 Procedure for notification of a recognised stock exchange for the purposes of section 2(92) R. 6 Method of determination of period of holding of capital assets in certain cases R. 7 Procedure for notification of zero coupon bond R. 8 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship R. 9 Determination of income in case of non-residents

R. 10 Definition of terms for rules 11 and 12 R. 11 Fair market value of assets in certain cases R. 12 Determination of income attributable to assets in India R. 13 Threshold for purposes of significant economic presence R. 14 Method for determining amount of expenditure in relation to income not includible in total income

R. 15 Valuation of perquisites R. 16 Annual accretion referred to in section 17(1)(i) R. 17 Salary income for purposes of section 17(1)(c)(ii) R. 18 Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner R. 19 Gross total income for purposes of section 17(3)(b) R. 20 Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation

R. 21 Unrealised rent R. 22 Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt R. 23 Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) R. 24 Notification of infrastructure facility for the purposes of section 32(e) R. 25 Depreciation R. 26 Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48 R. 27 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 R. 28 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51

R. 29 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2) R. 30 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c) R. 31 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a) R. 32 Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association R. 33 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a) R. 34 Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a) R. 35 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b) R. 36 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) R. 37 Procedure for approval of agricultural extension project under section 47(1)(a) R. 38 Conditions for notification of agricultural extension projects under section 47(1)(a) R. 39 Procedure for approval of skill development projects under section 47(1)(b) R. 40 Conditions subject to which a skill development project is to be notified under section 47(1)(b)

R. 41 Expenditure for obtaining right to use spectrum for telecommunication services R. 42 Special provision regarding interest on bad and doubtful debt of specified financial institution R. 43 Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services R. 44 Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2] R. 45 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6] R. 46 Maintenance of books of account under section 62 R. 47 Report of audit of accounts to be furnished under section 63 R. 48 Other electronic modes of payment

R. 49 Computation of capital gains for purposes of section 67(5) R. 50 Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72 R. 51 Other conditions required to be fulfilled by the original fund R. 52 Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72 R. 53 Computation of fair market value of capital assets for purposes of section 77 R. 54 Form of report of an accountant in respect of slump sale R. 55 Conditions for reference to Valuation Officers under section 91(1)(b) R. 56 Meaning of expressions used in determination of fair market value R. 57 Determination of fair market value R. 58 Prescribed class of persons for the purpose of section 92(3)(i) and section 79 R. 59 Computation of income chargeable to tax under section 92(2)(l)

R. 60 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

R. 61 Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154 R. 62 Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 R. 63 Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133 R. 64 Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv) R. 65 Conditions for claim for deduction under section 134 R. 66 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 R. 67 Form of particulars to be furnished along with return of income for claiming deduction under section 144 R. 68 Furnishing of report under section 146 R. 69 Report of accountant to be furnished under section 147(4)(a) R. 70 Form of certificate to be furnished under section 151(5) R. 71 Prescribed authority and form of certificate to be furnished under section 152(5) R. 72 The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6) R. 73 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc R. 74 Taxation of income from retirement benefit account maintained in a notified country R. 75 Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) R. 76 Foreign tax credit

R. 77 Meaning of expressions used in determination of arm's length price R. 78 Other method for determination of arm's length price R. 79 Determination of arm's length price under section 165 R. 80 Most appropriate method R. 81 Determination of arm's length price in certain cases R. 82 Exercise of option for determination of arm's length price for multiple years in a single proceeding R. 83 Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments R. 84 Information and documents to be kept and maintained under section 171(1) R. 85 Report from an accountant to be furnished under section 172 R. 86 Definitions for safe harbour rules for international transactions R. 87 Eligible assessee for safe harbour rules for international transactions R. 88 Eligible international transactions for safe harbour R. 89 Safe harbour for eligible international transactions R. 90 Procedure relating to transactions other than provision of information technology services R. 91 Procedure relating to transactions of provision of information technology services R. 92 Safe harbour rules for international transactions not to apply in certain cases R. 93 Mutual agreement procedure not to apply where safe harbour for international transactions is accepted R. 94 Definitions for safe harbour rules for specified domestic transaction R. 95 Eligible assessee for safe harbour rules for specified domestic transactions R. 96 Eligible specified domestic transaction for safe harbour R. 97 Safe harbour for eligible specified domestic transaction R. 98 Procedure governing safe harbour rules for specified domestic transactions R. 99 Definitions for safe harbour rules for income attribution in case of income from business and profession R. 100 Safe harbour for income attribution in case of income from business and profession R. 101 Procedure governing safe harbour rules for income attribution in case of income from business and profession R. 102 Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised

R. 103 Meaning of expressions used in matters in respect of advance pricing agreement R. 104 Persons eligible to apply R. 105 Pre-filing consultation R. 106 Application for advance pricing agreement R. 107 Withdrawal of application for agreement R. 108 Preliminary processing of application R. 109 Procedure R. 110 Terms of the agreement R. 111 Roll back of Agreement R. 112 Amendments to application R. 113 Furnishing of annual compliance report R. 114 Compliance audit of agreement R. 115 Revision of an agreement R. 116 Cancellation of an agreement R. 117 Procedure for giving effect to rollback provision of an Agreement R. 118 Relief in tax payable under section 206(1) due to operation of section 206(1)(i) R. 119 Renewing an agreement R. 120 Miscellaneous R. 121 Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement R. 122 Procedure to deal with requests for bilateral or multilateral advance pricing agreements

R. 123 Maintenance and furnishing of information and document by constituent entity of an international group under section 171 R. 124 Furnishing of report in respect of an international group under section 511 R. 125 Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176 R. 126 Conditions and activities for finance company located in any International Financial Services Centre for section 177 R. 127 Determination of consequences of impermissible avoidance arrangement R. 128 Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases

R. 129 Notice and Forms for reference under section 274 R. 130 Time limits R. 131 Procedure before Approving Panel R. 132 Remuneration R. 133 Modes of payment for the purpose of section 187 R. 134 Exercise of option for taxation of royalty income from patent under section 194(1)[Table: Sl. No. 2] R. 135 Calculation of net winnings from online games for purpose of section 194(1)[Table: Sl. No. 5] R. 136 Exercise or withdrawal of option for new tax regime

R. 137 Form of report for computation of book profit of companies R. 138 Form of report for computation of adjusted total income by certain persons other than a company R. 139 Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act R. 140 Determination of income of a specified fund attributable to units held by non-residents under section 210(2) R. 141 Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act R. 142 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit R. 143 Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3) R. 144 Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act R. 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) R. 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it

R. 147 Publication and circulation of orders of Board under section 239(3)(a) R. 148 Search and Seizure under section 247 R. 149 Procedure to requisition services under section 247(5) and to make a reference under section 247(9) R. 150 Valuation under section 247(9) R. 151 Requisition of books of account, etc. under section 248 R. 152 Release of remaining assets under section 250 R. 153 Distraint and sale R. 154 Form of information under section 254(1)

R. 155 Disclosure of information related to assessees under section 258(2) R. 156 Prescribed income-tax authority under section 259 R. 157 Persons Exempt from obtaining Permanent Account Number under section 262 R. 158 Application for allotment of a Permanent Account Number R. 159 Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e) R. 160 Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97 R. 161 Transactions for purposes of section 262(9)(a) R. 162 When PAN becomes inoperative under section 262(6) R. 163 Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x) R. 164 Forms, eligibility, verification etc. in respect of return of income R. 165 Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section R. 166 Conditions for treating a return as defective return under section 263(7)

R. 167 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 R. 168 Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] R. 169 Form of verification for furnishing information under section 268(1)(c) R. 170 Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof R. 171 Forms for report of audit or inventory valuation under section 268(5) R. 172 Procedure for purposes of determining expenses for audit or inventory valuation R. 173 Jurisdiction of Valuation Officers as per section 2(110) read with section 269 R. 174 Day and time f or inspection by Valuation Officers, etc., as per section 269(3) R. 175 Prescribed authority for issue of notice under section 270(8) R. 176 Procedure for faceless assessment, reassessment or recomputation under section 273(1) R. 177 Modified return of income in respect of business reorganisation under section 314

R. 178 Application under section 28 8(1)[Table: Sl. No. 11] regarding credit of tax deduction at source R. 179 Notice of demand under section 289 R. 180 Return of income in respect of block assessment under section 294(1) R. 181 Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii) R. 182 Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346 R. 183 Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person R. 184 Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5) R. 185 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income R. 186 Application under section 342(5) for change of purpose for which income has been accumulated or set apart R. 187 Books of account and other documents to be kept and maintained by a registered non-profit organisation R. 188 Report of audit in case of registered non-profit organisations under section 348 R. 189 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income R. 190 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1) R. 191 Mode of service of any order referred to in section 358(3)(b) R. 192 Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) R. 193 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 R. 194 Declaration under section 375 R. 195 Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court R. 196 Constitution of Dispute Resolution Committee under section 379 R. 197 Application for resolution of dispute before the Dispute Resolution Committee under section 379 R. 198 Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379

R. 199 Definitions R. 200 Application for obtaining an advance ruling under section 383 R. 201 Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8) R. 202 Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)

R. 203 Credit for tax deducted or collected at source R. 204 Furnishing of particulars for deduction of tax at source from income under head "Salaries" R. 205 Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries" R. 206 Rate of exchange for conversion into rupees of income expressed in foreign currency R. 207 Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency R. 208 Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] R. 209 Application by payee for certificate authorising receipt of interest and other sums without deduction of tax R. 210 Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15] R. 211 Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6) R. 212 Declaration by a buyer for no collection of tax at source under section 394(2) R. 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax R. 214 Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients R. 215 Certificate of tax deducted or collected at source to be furnished under section 395(4) R. 216 Application for allotment of a tax deduction and collection account number R. 217 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents R. 218 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a) R. 219 Statement of deduction or collection of tax at source under section 397(3)(b): R. 220 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company R. 221 Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default: R. 222 Notice of demand under section 289 R. 223 Estimate of advance tax under section 407(8) R. 224 Form of statement under section 413 or section 414

R. 225 Procedure for recovery of tax for the purposes of sections 413 and 475 R. 226 Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413 R. 227 Prescribed authority for tax clearance certificates under section 420 R. 228 Forms and certificates for the purposes of section 420 R. 229 Production of certificate under section 420 R. 230 Refund claim under section 434 R. 231 Form of application under section 440 R. 232 Service of notice, summons, requisition, order and other communication under section 501 R. 233 Authentication of notices and other documents R. 234 Furnishing of annual statement by a non-resident having liaison office in India R. 235 Information or documents to be furnished under section 506 R. 236 Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity

R. 237 Furnishing of statement of financial transaction R. 238 Definitions R. 239 Information to be maintained and reported R. 240 Due diligence requirement R. 241 Definitions for purposes of rules 242, 243 and 244 R. 242 Obligation for reporting transaction of crypto-asset under section 509 R. 243 Reporting requirements for transaction of crypto-asset under section 509 R. 244 Due diligence procedures under section 509 R. 245 Annual Information Statement

R. 246 Application for registration as valuer under section 514 R. 247 Qualification of registered valuer for the purposes of section 514 R. 248 Charging of fe e and submission of valuation report under section 514 R. 249 Removal from register of names of valuers and restoration

R. 250 Definitions for the purposes of rules 251 to 268 R. 251 Accountancy examinations recognised R. 252 Educational qualifications prescribed R. 253 Nature of business relationship R. 254 Appearance by Authorised Representative in certain cases R. 255 Register of income-tax practitioners R. 256 Application for registration R. 257 Certificate of registration R. 258 Cancellation of certificate R. 259 Cancellation of certificate obtained by misrepresentation R. 260 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed R. 261 Prescribed authority to order an inquiry R. 262 Charge-sheet R. 263 Inquiry Officer R. 264 Proceedings before Inquiry Officer R. 265 Order of the prescribed authority R. 266 Procedure if no Inquiry Officer appointed R. 267 Change of Inquiry Officer R. 268 Powers of prescribed authority and Inquiry Officer R. 269 Procedure to be followed in calculating interest under section 533(2)(u)

R. 270 Determination of income, being partly from agricultural and partly from business R. 271 Income from manufacture of rubber, coffee and tea R. 272 Deduction in respect of expenditure on production of feature films R. 273 Deduction in respect of expenditure on acquisition of distribution rights of feature films

R. 274 Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act R. 275 Approval of the investment fund at its option for purposes of section 9(12) R. 276 Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act R. 277 Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit R. 278 Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act R. 279 Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act R. 280 Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act R. 281 Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act R. 282 Notification of pension fund and other conditions to be satisfied by the pension fund R. 283 Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act R. 284 Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act R. 285 Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc R. 286 Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act R. 287 Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act R. 288 Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act R. 289 Rules for functioning of an electoral trust R. 290 Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account R. 291 Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund

R. 292 Investment of fund moneys R. 293 Nomination R. 294 Accounts R. 295 Assigning or creating a charge on beneficial interest in a recognized provident fund R. 296 Application for recognition R. 297 Order of recognition R. 298 Withdrawal of recognition R. 299 Exemption from tax when recognition withdrawn R. 300 Appeal under paragraph 13(1) of Part A of Schedule XI to the Act R. 301 Definitions for purposes of rules 302 to 315 R. 302 Conditions regarding trust and trustees R. 303 Investment of fund moneys R. 304 Admission of directors to a fund R. 305 Ordinary annual contributions R. 306 Initial contributions R. 307 Scheme of insurance or annuity R. 308 Commutation of annuity R. 309 Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund R. 310 Penalty, where employee assigns or charges interest in fund R. 311 Arrangements on winding up, etc., of business R. 312 Arrangements for winding up, etc., of fund R. 313 Application of approval R. 314 Amendment of rules, etc., of fund R. 315 Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund

R. 316 Definitions for purposes of rules 317 to 329 R. 317 Conditions regarding trust and trustees R. 318 Investment of fund moneys R. 319 Nomination R. 320 Admission of directors to a fund R. 321 Ordinary annual contributions R. 322 Initial contributions R. 323 Assigning or creating a charge on beneficial interest in a gratuity fund R. 324 Employer not to have interest in fund moneys R. 325 Arrangements for winding up, etc., of business R. 326 Arrangements for winding up of the fund R. 327 Application for approval R. 328 Amendment of rules, etc., of fund R. 329 Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund R. 330 Limits of reserve for unexpired risks R. 331 Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act

R. 332 Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc R. 333 Electronic payment of tax, interest, fee and penalty