| 1 | Short title and commencement | 1 |
| 2 | Definitions | 2 |
| 2A | Limits for the purposes of section 10(13A) | 279 |
| 2B | Conditions for the purpose of section 10(5) | 278 |
| 2BA | Guidelines for the purposes of section 10(10C) | 20 |
| 2BB | Prescribed allowances for the purposes of clause (14) of section 10 | 280 |
| 2BBA | Circumstances and conditions for the purposes of clause (19) of section 10 | 281 |
| 2BBB | Percentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10 | 287 |
| 2DB | Other conditions to be satisfied by the pension fund | 282 |
| 2DCA | Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act | 283 |
| 2DD | Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10 | 285 |
| 2F | Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 | 288 |
| 3 | Valuation of perquisites | 15 |
| 3A | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner | 18 |
| 3B | Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act | 17 |
| 3C | Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act | 16 |
| 3D | Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act | 19 |
| 4 | Unrealised rent | 21 |
| 5 | Depreciation | 25 |
| 5AC | Report of audit of accounts to be furnished under section 33AB(2) | 290 |
| 5AD | Report of audit of accounts to be furnished under section 33ABA(2) | 291 |
| 5C | Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 | 32 |
| 5D | 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 | 33 |
| 5E | 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 | 34 |
| 5F | Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 | 35 |
| 5G | Option form for taxation of income from patent under section 115BBF | 134 |
| 6 | Prescribed authority for expenditure on scientific research | 29 + 30 |
| 6A | Expenditure for obtaining right to use spectrum for telecommunication services | 41 |
| 6AAD | Guidelines for approval of agricultural extension project under section 35CCC | 37 |
| 6AAE | Conditions subject to which an agricultural extension project is to be notified under section 35CCC | 38 |
| 6AAF | Guidelines for approval of skill development project under section 35CCD | 39 |
| 6AAG | Conditions subject to which a skill development project is to be notified under section 35CCD | 40 |
| 6AAH | Meaning of expressions used in rule 6AAF and rule 6AAG | 40 |
| 6AB | Form of audit report for claiming deductions under sections 35D and 35E | 28 |
| 6ABA | Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 | 22 |
| 6ABAA | Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 | 24 |
| 6ABBA | Other electronic modes | 48 |
| 6ABBB | Form of statement to be furnished regarding preliminary expenses incurred under section 35D | 27 |
| 6DD | 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 an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing.... | 26 |
| 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 | 4 |
| 6DDB | Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 | 5 |
| 6E | Limits of reserve for unexpired risks | 330 |
| 6EA | Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc. | 42 |
| 6F | Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions | 46 |
| 6G | Report of audit of accounts to be furnished under section 44AB | 47 |
| 6GA | Form of report of audit to be furnished under sub-section (2) of section 44DA | 43 |
| 6GB | Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC | 44 |
| 6H | Form of report of an accountant under sub-section (3) of section 50B | 54 |
| 7 | Income which is partially agricultural and partially from business | 270 |
| 7A | Income from the manufacture of rubber | 271 |
| 7B | Income from the manufacture of coffee | 271 |
| 8 | Income from the manufacture of tea | 271 |
| 8AA | Method of determination of period of holding of capital assets in certain cases | 6 |
| 8AB | Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48 | 50 |
| 8AD | Computation of capital gains for the purposes of sub-section (1B) of section 45 | 49 |
| 8B | Guidelines for notification of zero coupon bond | 7 |
| 8C | Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 | 23 |
| 8D | Method for determining amount of expenditure in relation to income not includible in total income | 14 |
| 9A | Deduction in respect of expenditure on production of feature films | 272 |
| 9B | Deduction in respect of expenditure on acquisition of distribution rights of feature films | 273 |
| 9C | Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation | 60 |
| 9D | Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit | 277 |
| 10 | Determination of income in the case of non-residents | 9 |
| 10-I | Application for advance pricing agreement | 106 |
| 10-O | Furnishing of Annual Compliance Report | 113 |
| 10A | Meaning of expressions used in computation of arm length price | 77 |
| 10AB | Other method of determination of arm length price | 78 |
| 10B | Determination of arm length price under section 92C | 79 |
| 10C | Most appropriate method | 80 |
| 10CA | Computation of arm length price in certain cases | 81 |
| 10CB | Computation of interest income pursuant to secondary adjustments | 83 |
| 10D | Information and documents to be kept and maintained under section 92D | 84 |
| 10DA | Maintenance and furnishing of information and document by certain person under section 92D | 123 |
| 10DB | Furnishing of Report in respect of an International Group | 124 |
| 10E | Report from an accountant to be furnished under section 92E | 85 |
| 10F | Meaning of expressions used in matters in respect of advance pricing agreement | 103 |
| 10G | Persons eligible to apply | 104 |
| 10H | Pre-filing consultation | 105 |
| 10J | Withdrawal of application for agreement | 107 |
| 10K | Preliminary processing of application | 108 |
| 10L | Procedure | 109 |
| 10M | Terms of the agreement | 110 |
| 10MA | Roll Back of the Agreement | 111 |
| 10N | Amendments to Application | 112 |
| 10P | Compliance Audit of the agreement | 114 |
| 10Q | Revision of an agreement | 115 |
| 10R | Cancellation of an agreement | 116 |
| 10RA | Procedure for giving effect to rollback provision of an Agreement | 117 |
| 10RB | Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB | 118 |
| 10S | Renewing an agreement | 119 |
| 10T | Miscellaneous | 120 |
| 10TA | Definitions | 86 |
| 10TB | Eligible assessee | 87 |
| 10TC | Eligible international transaction | 88 |
| 10TD | Safe Harbour | 89 |
| 10TE | Procedure | 90 |
| 10TF | Safe harbour rules not to apply in certain cases | 92 |
| 10TG | Mutual Agreement Procedure not to apply | 93 |
| 10TH | Definitions | 94 |
| 10THA | Eligible assessee | 95 |
| 10THB | Eligible specified domestic transaction | 96 |
| 10THC | Safe Harbour | 97 |
| 10THD | Procedure | 98 |
| 10TI | Definitions | 99 |
| 10TIA | Safe Harbour | 100 |
| 10TIB | Procedure | 101 |
| 10TIC | Mutual Agreement Procedure not to apply | 102 |
| 10U | Chapter X-A not to apply in certain cases | 128 |
| 10UA | Determination of consequences of impermissible avoidance arrangement | 127 |
| 10UB | Notice, Forms for reference under section 144BA | 129 |
| 10UC | Time limits | 130 |
| 10UE | Procedure before the Approving Panel | 131 |
| 10UF | Remuneration | 132 |
| 10V | Guidelines for application of section 9A | 274 |
| 10VA | Approval of the fund | 275 |
| 10VB | Statement to be furnished by the fund | 276 |
| 11-OA | Guidelines for notification of affordable housing project as specified business under section 35AD | 36 |
| 11-OB | Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD | 36 |
| 11A | Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U | 61 |
| 11B | Conditions for allowance for deduction under section 80GG | 65 |
| 11DD | Specified diseases and ailments for the purpose of deduction under section 80DDB | 62 |
| 11P | Application for exercising or renewing the option for tonnage tax scheme | 146 |
| 11Q | Computation of deemed tonnage | 146 |
| 11R | Incidental activities for purposes of relevant shipping income | 146 |
| 11S | Computation of average of net tonnage for charter-in of tonnage | 146 |
| 11T | Form of report of an accountant under clause (ii) of section 115VW | 146 |
| 11U | Meaning of expressions used in determination of fair market value | 56 |
| 11UA | Determination of fair market value | 57 |
| 11UAA | Determination of Fair Market Value for share other than quoted share | 57 |
| 11UAB | Determination of fair market value for inventory | 57 |
| 11UAC | Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56 | 58 |
| 11UACA | Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56 | 59 |
| 11UAD | Prescribed class of persons for the purpose of section 50CA | 58 |
| 11UAE | Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act | 53 |
| 11UB | Fair market value of assets in certain cases | 10 |
| 11UC | Determination of Income attributable to assets in India | 11 |
| 11UD | Thresholds for the purposes of significant economic presence | 12 |
| 11UE | Specified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9 | 13 |
| 12 | Return of income and return of fringe benefits | 164 |
| 12AA | Prescribed person for the purposes of clause (c) and clause (cd) of section 140 | 168 |
| 12AB | Conditions for furnishing return of income by persons referred to in clause (b) of sub-section(1) of section 139 | 163 |
| 12AC | Updated return of income | 165 |
| 12AD | Return of income under section 170A | 177 |
| 12AE | Return of income under section 158BC | 180 |
| 12C | Statement under sub-section (2) of section 115U | 145 |
| 12CA | Statement under sub-section (4) of section 115UA | 145 |
| 12CB | Statement under sub-section (7) of section 115UB | 145 |
| 12CC | Statement under sub-section (4) of section 115TCA | 145 |
| 12D | Prescribed income-tax authority under section 133C | 156 |
| 12E | Prescribed authority under sub-section (2) of section 143 | 175 |
| 12F | Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 | 170 |
| 13 | Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 | 149 + 150 |
| 13A | Valuation under sub-section (9D) of section 132 | 150 |
| 14 | Form of verification under section 142 | 169 |
| 14A | Forms for report of audit or inventory valuation under section 142(2A) | 171 |
| 14B | Guidelines for the purposes of determining expenses for audit or inventory valuation | 172 |
| 15 | Notice of demand for regular assessment, etc | 179 |
| 15A | Declaration under section 158A | 194 |
| 16 | Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court | 195 |
| 16C | Requirements for approval of a fund under section 10(23AAA) | 286 |
| 16DD | Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A | 67 |
| 17 | Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11 | 184 + 185 |
| 17A | Application for registration of charitable or religious trusts etc. | 181 |
| 17AA | Books of account and other documents to be kept and maintained | 187 |
| 17B | Audit report in the case of charitable or religious trusts, etc. | 188 |
| 17CA | Functions of electoral trusts | 289 |
| 17CB | Method of valuation for the purposes of sub-section (2) of section 115TD | 189 |
| 18AAA | Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G | 63 |
| 18AAAAA | Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G | 64 |
| 18AB | Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35 | 190 |
| 19AB | Form of report for claiming deduction under section 80JJAA | 68 |
| 19AC | Form of certificate to be furnished under sub-section (3) of section 80QQB | 70 |
| 19AD | Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB | 71 |
| 19AE | Form of report of accountant to be furnished under sub-section (3) of section 80LA | 69 |
| 20 | Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88 | 331 |
| 20A | Guidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88 | 331 |
| 21A | Relief when salary is paid in arrears or in advance, etc. | 73 |
| 21AA | Furnishing of particulars for claiming relief under section 89 | 73 |
| 21AAA | Taxation of income from retirement benefit account maintained in a notified country | 74 |
| 21AB | Certificate for claiming relief under an agreement referred to in sections 90 and 90A | 75 |
| 21AC | Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A | 125 |
| 21ACA | Conditions and activities for the Finance Company located in any International Financial Services Centre for section 94B | 126 |
| 21AD | Exercise of option under sub-section (4) of section 115BA | 136 |
| 21AI | Computation of exempt income of specified fund for the purposes of clause (4D) of section 10 | 139 |
| 21AIA | Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act | 144 |
| 21AJ | Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD | 140 |
| 21AJA | Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act | 141 + 142 |
| 21AJAA | Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act | 143 |
| 21AK | Conditions for the purpose of clause (4E) of section 10 | 284 |
| 21AL | Other Conditions required to be fulfilled by the original fund | 51 |
| 26 | Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency | 207 |
| 26A | Furnishing of particulars of income under the head "Salaries" | 204 |
| 26B | Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source | 204 |
| 26C | Furnishing of evidence of claims by employee for deduction of tax under section 192 | 205 |
| 26D | Furnishing of declaration and evidence of claims by specified senior citizen under section 194P | 208 |
| 27 | Prescribed arrangements for declaration and payment of dividends within India | 3 |
| 28 | Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax | 213 |
| 28AA | Certificate for deduction at lower rates or no deduction of tax from income other than dividends | 213 |
| 28AB | Certificate of no deduction of tax in case of certain entities | 213 |
| 29 | Certificate of no deduction of tax or deduction at lower rates from dividends | 213 |
| 29A | Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of | 72 |
| 29B | Application for certificate authorising receipt of interest and other sums without deduction of tax | 209 |
| 29BA | Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients | 214 |
| 29C | Declaration by person claiming receipt of certain incomes without deduction of tax | 211 |
| 30 | Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192 | 218 |
| 31 | Certificate of tax deducted at source to be furnished under section 203 | 215 |
| 31A | Statement of deduction of tax under sub-section (3) of section 200 | 219 |
| 31AA | Statement of collection of tax under proviso to sub-section (3) of section 206C | 219 |
| 31ACB | Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 | 221 |
| 37-I | Credit for tax collected at source for the purposes of sub-section (4) of section 206C | 203 |
| 37BA | Credit for tax deducted at source for the purposes of section 199 | 203 |
| 37BB | Furnishing of information for payment to a non-resident, not being a company, or to a foreign company | 220 |
| 37BC | Relaxation from deduction of tax at higher rate under section 206AA | 217 |
| 37C | Declaration by a buyer for no collection of tax at source under section 206C(1A) | 212 |
| 37CA | Time and mode of payment to Government account of tax collected at source under section 206C | 218 |
| 37D | Certificate of tax collected at source under section 206C(5) | 215 |
| 37G | Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C | 213 |
| 37H | Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C | 213 |
| 37J | Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C | 221 |
| 38 | Notice of demand | 222 |
| 39 | Estimate of advance tax | 223 |
| 40B | Special provision for payment of tax by certain companies | 137 |
| 40BA | Special provisions for payment of tax by certain persons other than a company | 138 |
| 40G | Refund claim under section 239A | 230 |
| 42 | Prescribed authority for tax clearance certificates | 227 |
| 43 | Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230 | 228 |
| 44 | Production of certificate | 229 |
| 44DAA | Constitution of Dispute Resolution Committee | 196 |
| 44DAB | Application for resolution of dispute before the Dispute Resolution Committee | 197 |
| 44DAC | Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act | 198 |
| 44DAD | Definitions | 199 |
| 44E | Application for obtaining an advance ruling | 200 |
| 44F | Certification of copies of the advance rulings pronounced by the Board | 201 |
| 44FA | Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W | 202 |
| 44G | Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement | 121 |
| 44GA | Procedure to deal with requests for bilateral or multilateral advance pricing agreements | 122 |
| 45 | Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) | 167 |
| 46 | Mode of service | 191 |
| 46A | Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) | 192 |
| 47 | Form of appeal and memorandum of cross-objections to Appellate Tribunal | 193 |
| 49 | Definitions | 250 |
| 50 | Accountancy examinations recognised | 251 |
| 51 | Educational qualifications prescribed | 252 |
| 51A | Nature of business relationship | 253 |
| 51B | Appearance by Authorised Representative in certain cases | 254 |
| 53 | Register of income-tax practitioners | 255 |
| 54 | Application for registration | 256 |
| 55 | Certificate of registration | 257 |
| 56 | Cancellation of certificate | 258 |
| 57 | Cancellation of certificate obtained by misrepresentation | 259 |
| 58 | Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed | 260 |
| 59 | Prescribed authority to order an inquiry | 261 |
| 60 | Charge-sheet | 262 |
| 61 | Inquiry Officer | 263 |
| 62 | Proceedings before Inquiry Officer | 264 |
| 63 | Order of the prescribed authority | 265 |
| 64 | Procedure if no Inquiry Officer appointed | 266 |
| 65 | Change of Inquiry Officer | 267 |
| 66 | Powers of prescribed authority and Inquiry Officer | 268 |
| 67 | Investment of fund moneys | 292 |
| 67A | Nomination | 293 |
| 74 | Accounts | 294 |
| 76 | Penalty for assigning or creating a charge on beneficial interest | 295 |
| 77 | Application for recognition | 296 |
| 78 | Order of recognition | 297 |
| 79 | Withdrawal of recognition | 298 |
| 80 | Exemption from tax when recognition withdrawn | 299 |
| 81 | Appeal | 300 |
| 82 | Definitions | 301 |
| 83 | Establishment of fund and trust | 302 |
| 84 | Conditions regarding trustees | 302 |
| 85 | Investment of fund moneys | 303 |
| 86 | Admission of directors to a fund | 304 |
| 87 | Ordinary annual contributions | 305 |
| 88 | Initial contributions | 306 |
| 89 | Scheme of insurance or annuity | 307 |
| 90 | Commutation of annuity | 308 |
| 91 | Beneficiary not to have any interest in insurance and employer not to have any interest in fund moneys | 309 |
| 92 | Penalty if employee assigns or charges interest in fund | 310 |
| 93 | Arrangements on winding up, etc., of business. | 311 |
| 94 | Arrangements for winding up, etc., of fund. | 312 |
| 95 | Application for approval | 313 |
| 96 | Amendment of rules, etc., of fund | 314 |
| 97 | Appeal | 315 |
| 98 | Definitions | 316 |
| 99 | Establishment of fund and trust | 317 |
| 100 | Conditions regarding trustees | 317 |
| 101 | Investment of fund moneys | 318 |
| 101A | Nomination | 319 |
| 102 | Admission of directors to a fund | 320 |
| 103 | Ordinary annual contributions | 321 |
| 104 | Initial contributions | 322 |
| 105 | Penalty if employee assigns or charges interest in fund | 323 |
| 106 | Employer not to have interest in fund moneys | 324 |
| 107 | Arrangements for winding up, etc., of business | 325 |
| 108 | Arrangements for winding up of the fund | 326 |
| 109 | Application for approval | 327 |
| 110 | Amendment of rules, etc., of fund | 328 |
| 111 | Appeal | 329 |
| 111AA | Conditions for reference to Valuation Officers | 55 |
| 111B | Publication and circulation of Boards order | 147 |
| 112 | Search and seizure | 148 |
| 112C | Release of remaining assets | 152 |
| 112D | Requisition of books of account, etc. | 151 |
| 112E | Form of information under section 133B(1) | 154 |
| 113 | Disclosure of information respecting assessees | 155 |
| 114 | Application for allotment of a permanent account number | 158 |
| 114-I | Annual Information Statement | 245 |
| 114A | Application for allotment of a tax deduction and collection account number | 216 |
| 114AAA | Manner of making permanent account number inoperative | 162 |
| 114AAB | Class or classes of person to whom provisions of section 139A shall not apply | 157 |
| 114B | Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A | 159 |
| 114BB | Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A | 161 |
| 114D | Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60 | 160 |
| 114DA | Furnishing of Annual Statement by a non-resident having Liaison Office in India | 234 |
| 114DB | Information or documents to be furnished under section 285A | 235 |
| 114E | Furnishing of statement of financial transaction | 237 |
| 114F | Definitions | 238 |
| 114G | Information to be maintained and reported | 239 |
| 114H | Due diligence requirement | 240 |
| 115 | Rate of exchange for conversion into rupees of income expressed in foreign currency. | 206 |
| 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, | 52 |
| 117B | Form of statement under section 222 or section 223 | 224 |
| 117C | Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer | 226 |
| 119A | Procedure to be followed in calculating interest | 269 |
| 119AA | Modes of payment for the purpose of section 269SU | 133 |
| 121A | Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity | 236 |
| 125 | Electronic payment of tax | 333 |
| 126 | Computation of period of stay in India in certain cases | 8 |
| 127 | Service of notice, summons, requisition, order and other communication | 232 |
| 127A | Authentication of notices and other documents | 233 |
| 128 | Foreign Tax Credit | 76 |
| 129 | Form of application under section 270AA | 231 |
| 131 | Electronic furnishing of Forms, Returns, Statements, Reports, orders etc. | 332 |
| 133 | Calculation of net winnings from online games for purpose of section 115BBJ | 135 |
| 134 | Application under sub-section (20) of section 155 regarding credit of tax deduction at source | 178 |
| New Rule | | 31 + 45 + 66 + 82 + 91 + 153 + 166 + 173 + 174 + 176 + 182 + 183 + 186 + 210 + 225 + 241 + 242 + 243 + 244 + 246 + 247 + 248 + 249 |
