{"product_id":"income-tax-rules-1962","title":"Income Tax Rules, 1962","description":"\u003ch2\u003eDIVISION I – INCOME-TAX RULES\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART I\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003ePRELIMINARY\u003c\/p\u003e\n\u003cp\u003e1. Short title and commencement.................................................................................. 1.3\u003cbr\u003e2. Definitions.................................................................................................................... 1.3\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART II\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2\u003eDETERMINATION OF INCOME\u003c\/h2\u003e\n\u003cp\u003eA.—Salaries\u003c\/p\u003e\n\u003cp\u003e2A Limits for the purposes of section 10(13A). ............................................................. 1.3\u003cbr\u003e2B. Conditions for the purpose of section 10(5). ........................................................... 1.4\u003cbr\u003e2BA. Guidelines for the purposes of section 10(10C). ..................................................... 1.6\u003cbr\u003e2BB. Prescribed allowances for the purposes of clause (14) of section 10. ................... 1.8\u003cbr\u003e2BBA. Circumstances and conditions for the purposes of clause (19) of\u003cbr\u003esection 10. ................................................................................................................... 1.29\u003cbr\u003e2BBB. Percentage of Government Grant for considering university, hospital,\u003cbr\u003eetc., as substantially financed by the Government for the purposes of\u003cbr\u003eclause (23C) of section 10. ....................................................................................... 1.29\u003cbr\u003e2BC. Amount of annual receipts for the purposes of sub-clauses (iiiad) and\u003cbr\u003e(iiiae) of clause (23C) of section 10.......................................................................... 1.30\u003cbr\u003e2C. Application for the purpose of grant of approval of a fund or trust or\u003cbr\u003einstitution or university or any hospital or other medical institution\u003cbr\u003eunder clause (i) or clause (ii) or clause (iii) or clause (iv) of first\u003cbr\u003eproviso to clause (23C) of Section 10. ..................................................................... 1.30\u003cbr\u003e2D. Guidelines for approval under clause (23F) of section 10. .................................. 1.32\u003cbr\u003e2DA. Guidelines for approval under clause (23FA) of section 10. ............................... 1.34\u003cbr\u003e2DAA. “Conditions for the Venture Capital Fund for the clause (23FB) of\u003cbr\u003esection 10. ................................................................................................................... 1.35\u003cbr\u003e2DB. Other conditions to be satisfied by the pension fund. ......................................... 1.36\u003cbr\u003e2DC. Guidelines for notification under clause (23FE) of section 10............................. 1.37\u003cbr\u003e2DCA. Computation of minimum investment and exempt income for the\u003cbr\u003epurposes of clause (23FE) of section 10 of the Act................................................ 1.37\u003cbr\u003e2DD. Computation of exempt income of specified fund for the purposes of\u003cbr\u003eclause (23FF) of section 10........................................................................................ 1.44\u003cbr\u003e2E. Guidelines for approval under clause (23G) of section 10. ................................. 1.45\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e2F. Guidelines for setting up an Infrastructure Debt Fund for the purpose\u003cbr\u003eof exemption under clause (47) of section 10. ....................................................... 1.46\u003cbr\u003e3A. Exemption of medical benefits from perquisite value in respect of\u003cbr\u003emedical treatment of prescribed diseases or ailments in hospitals\u003cbr\u003eapproved by the Chief Commissioner. .................................................................. 1.70\u003cbr\u003e3B. Annual accretion referred to in the sub-clause (viia) of clause (2) of\u003cbr\u003esection 17 of the Act. ................................................................................................. 1.72\u003c\/p\u003e\n\u003cp\u003eB.—Income from house property\u003c\/p\u003e\n\u003cp\u003e4. Unrealised rent. ......................................................................................................... 1.73\u003c\/p\u003e\n\u003cp\u003eC.—Profits and gains of business or profession\u003c\/p\u003e\n\u003cp\u003e5. Depreciation............................................................................................................... 1.74\u003cbr\u003e5A. [***].............................................................................................................................. 1.77\u003cbr\u003e5AA. Prescribed authority for investment allowance. ................................................... 1.77\u003cbr\u003e5AB. [***].............................................................................................................................. 1.77\u003cbr\u003e5AC. Report of audit of accounts to be furnished under section 33AB(2). ................. 1.77\u003cbr\u003e5AD. Report of audit of accounts to be furnished under section 33ABA(2). .............. 1.78\u003cbr\u003e5B. Development rebate.................................................................................................. 1.78\u003cbr\u003e5C. Guidelines, form and manner in respect of approval under clause (ii)\u003cbr\u003eand clause (iii) of sub-section (1) of section 35. ..................................................... 1.78\u003cbr\u003e5CA. Intimation under Fifth Proviso to sub-section (1) of section 35.......................... 1.80\u003cbr\u003e5D. Conditions subject to which approval is to be granted to a research\u003cbr\u003eassociation under clause (ii) or clause (iii) of sub-section (1) of section\u003cbr\u003e35. ................................................................................................................................ 1.81\u003cbr\u003e5E. Conditions subject to which approval is to be granted to a University,\u003c\/p\u003e\n\u003cp\u003eCollege or other Institution under clause (ii) and clause (iii) of sub-\u003cbr\u003esection (1) of section 35............................................................................................. 1.83\u003c\/p\u003e\n\u003cp\u003e5F. Prescribed authority, guidelines, form, manner and conditions for\u003cbr\u003eapproval under clause (iia) of sub-section (1) of section 35. ............................... 1.84\u003cbr\u003e5G. Option form for taxation of income from patent under section 115BBF. .......... 1.86\u003cbr\u003e6. Prescribed authority for expenditure on scientific research. .............................. 1.87\u003cbr\u003e6A. Expenditure for obtaining right to use spectrum for\u003c\/p\u003e\n\u003cp\u003etelecommunication services..................................................................................... 1.91\u003cbr\u003e6AA. [***].............................................................................................................................. 1.92\u003cbr\u003e6AAA. Prescribed authority for the purposes of sections 35CC and 35CCA. ............... 1.92\u003cbr\u003e6AAB. [***].............................................................................................................................. 1.93\u003cbr\u003e6AAC. Prescribed authority for the purposes of section 35CCB..................................... 1.93\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e6AAD. Guidelines for approval of agricultural extension project under section\u003cbr\u003e35CCC......................................................................................................................... 1.93\u003cbr\u003e6AAE. Conditions subject to which an agricultural extension project is to be\u003cbr\u003enotified under section 35CCC. ................................................................................ 1.95\u003cbr\u003e6AAF. Guidelines for approval of skill development project under section\u003cbr\u003e35CCD......................................................................................................................... 1.96\u003cbr\u003e6AAG. Conditions subject to which a skill development project is to be\u003cbr\u003enotified under section 35CCD. ................................................................................ 1.97\u003cbr\u003e6AAH. Meaning of expressions used in rule 6AAF and rule 6AAG............................... 1.98\u003cbr\u003e6AB. Form of audit report for claiming deductions under sections 35D and\u003cbr\u003e35E............................................................................................................................. 1.101\u003cbr\u003e6ABA. Computation of aggregate average advances for the purposes of\u003cbr\u003eclause (viia) of sub-section (1) of section 36......................................................... 1.101\u003cbr\u003e6ABAA. Conditions for the purposes of clause (d) of the Explanation to clause\u003cbr\u003e(viii) of sub-section (1) of section 36 ..................................................................... 1.101\u003cbr\u003e6ABB. [***]............................................................................................................................ 1.102\u003cbr\u003e6ABBA. Other electronic modes. ......................................................................................... 1.102\u003cbr\u003e6ABBB. Form of statement to be furnished regarding preliminary expenses\u003cbr\u003eincurred under section 35D. .................................................................................. 1.102\u003cbr\u003e6AC. [***]............................................................................................................................ 1.103\u003cbr\u003e6B. [***]............................................................................................................................ 1.103\u003cbr\u003e6C. [***]............................................................................................................................ 1.103\u003cbr\u003e6D. [***]............................................................................................................................ 1.103\u003cbr\u003e6DD. [Cases and circumstances in which a payment or aggregate of\u003cbr\u003epayments exceeding ten thousand rupees may be made to a person in\u003cbr\u003ea day, otherwise than by an account payee cheque drawn on a bank or\u003cbr\u003eaccount payee bank draft or use of electronic clearing system through\u003cbr\u003ea bank account or through such other electronic mode as prescribed in\u003cbr\u003erule 6ABBA.]............................................................................................................ 1.104\u003cbr\u003e6DDA. Conditions that a stock exchange is required to fulfil to be notified as a\u003cbr\u003erecognised stock exchange for the purposes of clause (d) of proviso to\u003cbr\u003eclause (5) of Section 43............................................................................................ 1.107\u003cbr\u003e6DDB. Notification of a recognised stock exchange for the purposes of clause\u003cbr\u003e(d) of proviso to clause (5) of section 43............................................................... 1.108\u003cbr\u003e6DDC. Conditions that a recognised association is required to fulfil to be\u003cbr\u003enotified as a recognised association for the purposes of clause (e) of\u003cbr\u003ethe proviso to clause (5) of section 43................................................................... 1.108\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e6DDD. Notification of a recognised association for the purposes of clause (e)\u003cbr\u003eof the proviso to clause (5) of section 43. ............................................................. 1.109\u003cbr\u003e6E. Limits of reserve for unexpired risks ................................................................... 1.109\u003cbr\u003e6EA. Categories of bad and doubtful debts for section 43D....................................... 1.110\u003cbr\u003e6EB. Categories of bad or doubtful debts in the case of a public company\u003cbr\u003eunder clause (b) of section 43D. ............................................................................ 1.112\u003c\/p\u003e\n\u003cp\u003eCC.—Books of account\u003c\/p\u003e\n\u003cp\u003e6F. Books of account and other documents to be kept and maintained\u003cbr\u003eunder section 44AA(3) by persons carrying on certain professions................. 1.112\u003cbr\u003eCCC.—Reports of audit of accounts of persons carrying\u003c\/p\u003e\n\u003cp\u003eon business or profession\u003c\/p\u003e\n\u003cp\u003e6G. Report of audit of accounts to be furnished under section 44AB..................... 1.115\u003c\/p\u003e\n\u003cp\u003eCCCA.—Report of audit in case of income by way of\u003cbr\u003eroyalties, etc., in case of non-residents.\u003c\/p\u003e\n\u003cp\u003e6GA. Form of report of audit to be furnished under sub-section (2) of\u003cbr\u003esection 44DA. ........................................................................................................... 1.115\u003cbr\u003eCCCB.— Special provisions for computing profits and\u003cbr\u003egains of business of operation of cruise ships in case of\u003c\/p\u003e\n\u003cp\u003enon-residents.\u003c\/p\u003e\n\u003cp\u003e6GB. Conditions for non-resident, engaged in the business of operation of\u003cbr\u003ecruise ships for section 44BBC............................................................................... 1.115\u003c\/p\u003e\n\u003cp\u003eCCCC.—Report in the case of slump sale\u003c\/p\u003e\n\u003cp\u003e6H. Form of report of an accountant under sub-section (3) of section 50B. ........... 1.116\u003c\/p\u003e\n\u003cp\u003eD.—Special cases\u003c\/p\u003e\n\u003cp\u003e7. Income which is partially agricultural and partially from business. ............... 1.116\u003cbr\u003e7A. Income from the manufacture of rubber.............................................................. 1.117\u003cbr\u003e7B. Income from the manufacture of coffee. .............................................................. 1.117\u003cbr\u003e8. Income from the manufacture of tea. ................................................................... 1.118\u003cbr\u003e8A. Conditions for the grant of development allowance.......................................... 1.118\u003cbr\u003e8AA. Method of determination of period of holding of capital assets in\u003cbr\u003ecertain cases. ............................................................................................................ 1.119\u003cbr\u003e8AB. Attribution of income taxable under sub-section (4) of section 45 to the\u003cbr\u003ecapital assets remaining with the specified entity, under section 48. .............. 1.120\u003cbr\u003e8AC. Computation of short-term capital gains and written down value\u003cbr\u003eunder section 50 where depreciation on goodwill has been obtained............. 1.121\u003cbr\u003e8AD. Computation of capital gains for the purposes of sub-section (1B) of\u003cbr\u003esection 45. ................................................................................................................. 1.122\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e8B. Guidelines for notification of zero coupon bond................................................ 1.123\u003cbr\u003e8C. Computation of pro-rata amount of discount on a zero coupon bond\u003cbr\u003efor the purpose of clause (iiia) of sub-section (1) of section 36. ........................ 1.126\u003cbr\u003e8D. Method for determining amount of expenditure in relation to income\u003cbr\u003enot includible in total income................................................................................ 1.126\u003cbr\u003e9. Royalties or copyright fees, etc., for literary or artistic work. ........................... 1.127\u003cbr\u003e9A. Deduction in respect of expenditure on production of feature films. ............. 1.128\u003cbr\u003e9B. Deduction in respect of expenditure on acquisition of distribution\u003cbr\u003erights of feature films. ............................................................................................ 1.131\u003cbr\u003e9C. Conditions for carrying forward or set off of accumulated loss and\u003cbr\u003eunabsorbed depreciation allowance in case of amalgamation. ........................ 1.133\u003cbr\u003e9D. Calculation of taxable interest relating to contribution in a provident\u003cbr\u003efund or recognised provided fund, exceeding specified limit.......................... 1.134\u003cbr\u003e10. Determination of income in the case of non-residents....................................... 1.134\u003cbr\u003e10A. Meaning of expressions used in computation of arm’s length price. .............. 1.135\u003cbr\u003e10AB. Other method of determination of arm’s length price....................................... 1.136\u003cbr\u003e10B. Determination of arm’s length price under section 92C.................................... 1.136\u003cbr\u003e10C. Most appropriate method. ..................................................................................... 1.141\u003cbr\u003e10CA. Computation of arm’s length price in certain cases. .......................................... 1.142\u003cbr\u003e10CB. Computation of interest income pursuant to secondary adjustments............. 1.148\u003cbr\u003e10D. Information and documents to be kept and maintained under section\u003cbr\u003e92D. ........................................................................................................................... 1.149\u003cbr\u003e10DA. [Maintenance and furnishing of information and document by certain\u003cbr\u003eperson under section 92D.].................................................................................... 1.154\u003cbr\u003e10DB. Furnishing of Report in respect of an International Group............................... 1.157\u003cbr\u003e10E. Report from an accountant to be furnished under section 92E. ....................... 1.158\u003cbr\u003e10F. Meaning of expressions used in matters in respect of advance pricing\u003cbr\u003eagreement................................................................................................................. 1.158\u003cbr\u003e10G. Persons eligible to apply. ....................................................................................... 1.159\u003cbr\u003e10H. Pre-filing consultation. ........................................................................................... 1.159\u003cbr\u003e10-I. Application for advance pricing agreement........................................................ 1.160\u003cbr\u003e10J. Withdrawal of application for agreement. .......................................................... 1.160\u003cbr\u003e10K. Preliminary processing of application. ................................................................ 1.161\u003cbr\u003e10L. Procedure. ................................................................................................................ 1.161\u003cbr\u003e10M. Terms of the agreement.......................................................................................... 1.162\u003cbr\u003e10MA. Roll Back of the Agreement. .................................................................................. 1.163\u003cbr\u003e10N. Amendments to Application. ................................................................................ 1.164\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e10-O. Furnishing of Annual Compliance Report. ......................................................... 1.164\u003cbr\u003e10P. Compliance Audit of the agreement. ................................................................... 1.164\u003cbr\u003e10Q. Revision of an agreement....................................................................................... 1.165\u003cbr\u003e10R. Cancellation of an agreement................................................................................ 1.166\u003cbr\u003e10RA. Procedure for giving effect to rollback provision of an Agreement................. 1.166\u003cbr\u003e10RB. Relief in tax payable under sub-section (1) of section 115JB due to\u003cbr\u003eoperation of sub-section (2D) of section 115JB.................................................... 1.167\u003cbr\u003e10S. Renewing an agreement......................................................................................... 1.168\u003cbr\u003e10T. Miscellaneous. ......................................................................................................... 1.168\u003c\/p\u003e\n\u003cp\u003eSafe Harbour Rules for International Transactions\u003c\/p\u003e\n\u003cp\u003e10TA. Definitions................................................................................................................ 1.168\u003cbr\u003e10TB. Eligible assessee....................................................................................................... 1.174\u003cbr\u003e10TC. Eligible international transaction.......................................................................... 1.176\u003cbr\u003e10TD. Safe Harbour............................................................................................................ 1.177\u003cbr\u003e10TE. Procedure. ................................................................................................................ 1.184\u003cbr\u003e10TF. Safe harbour rules not to apply in certain cases. ................................................ 1.187\u003cbr\u003e10TG. Mutual Agreement Procedure not to apply. ....................................................... 1.187\u003c\/p\u003e\n\u003cp\u003eDC—Safe Harbour Rules for Specified Domestic\u003c\/p\u003e\n\u003cp\u003eTransactions\u003c\/p\u003e\n\u003cp\u003e10TH. Definitions................................................................................................................ 1.187\u003cbr\u003e10THA. Eligible assessee....................................................................................................... 1.188\u003cbr\u003e10THB. Eligible specified domestic transaction................................................................ 1.188\u003cbr\u003e10THC. Safe Harbour............................................................................................................ 1.188\u003cbr\u003e10THD. Procedure. ................................................................................................................ 1.189\u003c\/p\u003e\n\u003cp\u003eDCA. — Safe Harbour Rules for income referred to in\u003cbr\u003eclause (i) of section 9(1) chargeable to tax under the head\u003cbr\u003e“Profits and gains of business or profession”\u003c\/p\u003e\n\u003cp\u003e10TI. Definitions................................................................................................................ 1.191\u003cbr\u003e10TIA. Safe Harbour............................................................................................................ 1.192\u003cbr\u003e10TIB. Procedure ................................................................................................................. 1.192\u003cbr\u003e10TIC. Mutual Agreement Procedure not to apply. ....................................................... 1.193\u003c\/p\u003e\n\u003cp\u003eDA. Application of General Anti Avoidance Rule\u003c\/p\u003e\n\u003cp\u003e10U. Chapter X-A not to apply in certain cases. .......................................................... 1.193\u003cbr\u003e10UA. Determination of consequences of impermissible avoidance\u003cbr\u003earrangement............................................................................................................. 1.194\u003cbr\u003e10UB. Notice, Forms for reference under section 144BA. ............................................. 1.194\u003cbr\u003e10UC. Time limits. .............................................................................................................. 1.195\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003eDE.- Approving Panel\u003c\/p\u003e\n\u003cp\u003e10UD. Reference to the Approving Panel. ....................................................................... 1.195\u003cbr\u003e10UE. Procedure before the Approving Panel................................................................ 1.196\u003cbr\u003e10UF. Remuneration. ......................................................................................................... 1.196\u003cbr\u003e10V. Guidelines for application of section 9A.............................................................. 1.196\u003cbr\u003e10VA. Approval of the fund. ............................................................................................. 1.199\u003cbr\u003e10VB. Statement to be furnished by the fund. ................................................................ 1.201\u003cbr\u003e11. [***]............................................................................................................................ 1.201\u003c\/p\u003e\n\u003cp\u003eE.—Deductions to be made in computing total income\u003c\/p\u003e\n\u003cp\u003e11A. Medical authority for certifying autism, cerebral palsy and multiple\u003cbr\u003edisabilities and certificate to be obtained from the medical authority\u003cbr\u003efor the purposes of deduction under section 80DD and section 80U. ............. 1.201\u003cbr\u003e11AA. Requirement for approval of institution of fund under clause (vi) of\u003cbr\u003esub-section (5) of section 80G. ............................................................................... 1.202\u003cbr\u003e11B. Conditions for allowance for deduction under section 80GG. ......................... 1.205\u003cbr\u003e11C. Prescribed fields for the purposes of deduction in respect of\u003cbr\u003eremuneration received from foreign employers or Indian concerns\u003cbr\u003eunder section 80RRA. ............................................................................................. 1.205\u003cbr\u003e11D. [***]............................................................................................................................ 1.205\u003cbr\u003e11DD. Specified diseases and ailments for the purposes of deduction under\u003cbr\u003esection 80DDB. ........................................................................................................ 1.206\u003cbr\u003e11E. [***]............................................................................................................................ 1.208\u003cbr\u003e11EA. Guidelines for specifying industrially backward districts for the\u003cbr\u003epurpose of deduction under [sub-section (5) of section 80-IB]......................... 1.208\u003cbr\u003eEE. Statement under the simplified procedure for taxation\u003cbr\u003eof retail traders, etc., under Chapter XII-C.\u003c\/p\u003e\n\u003cp\u003e11EE. [***]]........................................................................................................................... 1.209\u003c\/p\u003e\n\u003cp\u003eF.—National Committee for Promotion of Social and\u003c\/p\u003e\n\u003cp\u003eEconomic Welfare\u003c\/p\u003e\n\u003cp\u003e11F. General. .................................................................................................................... 1.209\u003cbr\u003e11G. Composition of National Committee. .................................................................. 1.209\u003cbr\u003e11H. Headquarters and Secretariat................................................................................ 1.210\u003cbr\u003e11-I. Functions. ................................................................................................................. 1.210\u003cbr\u003e11J. Guidelines for approval of associations and institutions. ................................. 1.210\u003cbr\u003e11K. Guidelines for recommending projects or schemes. .......................................... 1.210\u003cbr\u003e11L. Application for approval of an association or institution or for\u003cbr\u003erecommendation of a project or scheme by the National Committee. ............ 1.212\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e11M. Procedure before the National Committee.......................................................... 1.213\u003cbr\u003e11MA. Form of report by an approved association or institution under clause\u003cbr\u003e(ii) of sub-section (4) of section 35AC................................................................... 1.214\u003cbr\u003e11MAA. Form of report by public sector company or local authority or\u003cbr\u003eassociation or institution, which is carrying out a notified eligible\u003cbr\u003eproject or scheme, under clause (ii) of sub-section (5) of section 35AC........... 1.214\u003cbr\u003e11N. Other provisions...................................................................................................... 1.214\u003cbr\u003e11-O. Certificate of payment of expenditure in respect of eligible projects or\u003cbr\u003eschemes notified under section 35AC. ................................................................. 1.217\u003cbr\u003e11-OA. Guidelines for notification of affordable housing project as specified\u003cbr\u003ebusiness under section 35AD. ............................................................................... 1.217\u003cbr\u003e11-OB. Guidelines for notification of a semiconductor wafer fabrication\u003cbr\u003emanufacturing unit as specified business under section 35AD........................ 1.220\u003cbr\u003eG.—Tonnage tax scheme for shipping companies\u003c\/p\u003e\n\u003cp\u003e11P. Application for exercising or renewing the option for tonnage tax\u003cbr\u003escheme. ..................................................................................................................... 1.221\u003cbr\u003e11Q. Computation of deemed tonnage. ........................................................................ 1.222\u003cbr\u003e11R. Incidental activities for purposes of relevant shipping income........................ 1.222\u003cbr\u003e11S. Computation of average of net tonnage for charter-in of tonnage................... 1.222\u003cbr\u003e11T. Form of report of an accountant under clause (ii) of section 115VW............... 1.222\u003c\/p\u003e\n\u003cp\u003eH.—Determination of fair market value of the property\u003c\/p\u003e\n\u003cp\u003eother than immovable property\u003c\/p\u003e\n\u003cp\u003e11U. Meaning of expressions used in determination of fair market value. ............. 1.223\u003cbr\u003e11UA. Determination of fair market value. ..................................................................... 1.224\u003cbr\u003e11UAA. Determination of Fair Market Value for share other than quoted share......... 1.230\u003cbr\u003e11UAB. Determination of fair market value for inventory.............................................. 1.230\u003cbr\u003e11UAC. Prescribed class of persons for the purpose of clause (xi) of the proviso\u003cbr\u003eto clause (x) of sub-section (2) of section 56......................................................... 1.231\u003c\/p\u003e\n\u003cp\u003e11UACA Computation of income chargeable to tax under clause (xiii) of sub-\u003cbr\u003esection (2) of section 56........................................................................................... 1.233\u003c\/p\u003e\n\u003cp\u003e11UAD. Prescribed class of persons for the purpose of section 50CA............................ 1.234\u003cbr\u003e11UAE. Computation of Fair Market Value of Capital Assets for the purposes\u003cbr\u003eof section 50B of the Income-tax Act. ................................................................... 1.235\u003cbr\u003eI- Determination of value of assets and apportionment of\u003c\/p\u003e\n\u003cp\u003eincome in certain cases.\u003c\/p\u003e\n\u003cp\u003e11UB. Fair market value of assets in certain cases. ........................................................ 1.236\u003cbr\u003e11UC. Determination of Income attributable to assets in India.................................... 1.240\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e11UD. Thresholds for the purposes of significant economic presence. ....................... 1.241\u003c\/p\u003e\n\u003cp\u003eJ – Indirect transfer prior to 28th May, 2012 of assets\u003c\/p\u003e\n\u003cp\u003esituate in India\u003c\/p\u003e\n\u003cp\u003e11UE. Specified conditions under Explanation to fifth and sixth proviso to\u003cbr\u003eExplanation 5 to clause (i) of sub-section (1) of section 9. .................................... 1.241\u003cbr\u003e11UF. Manner of furnishing undertaking under rule 11UE......................................... 1.243\u003c\/p\u003e\n\u003ch2\u003ePART III\u003cbr\u003eASSESSMENT PROCEDURE\u003c\/h2\u003e\n\u003cp\u003e12. Return of income and return of fringe benefits. ................................................. 1.247\u003cbr\u003e12A. Preparation of return by authorised representative........................................... 1.259\u003cbr\u003e12AA. Prescribed person for the purposes of clause (c) and clause (cd) of\u003cbr\u003esection 140. ............................................................................................................... 1.259\u003cbr\u003e12AB. Conditions for furnishing return of income by persons referred to in\u003cbr\u003eclause (b) of sub-section (1) of section 139........................................................... 1.259\u003cbr\u003e12AC. Updated return of income. .................................................................................... 1.260\u003cbr\u003e12AD. Return of income under section 170A. ................................................................. 1.261\u003cbr\u003e12B. [***]............................................................................................................................ 1.262\u003cbr\u003e12BA. [***]............................................................................................................................ 1.262\u003cbr\u003e12C. Statement under sub-section (2) of section 115U................................................ 1.262\u003cbr\u003e12CA. Statement under sub-section (4) of section 115UA............................................. 1.263\u003cbr\u003e12CB. Statement under sub-section (7) of section 115UB. ............................................ 1.264\u003cbr\u003e12CC. Statement under sub-section (4) of section 115TCA........................................... 1.265\u003cbr\u003e12D. Prescribed income-tax authority under section 133C. ....................................... 1.266\u003cbr\u003e12E. Prescribed authority under sub-section (2) of section 143................................. 1.266\u003cbr\u003e12F. Prescribed income-tax authority under second proviso to clause (i) of\u003cbr\u003esub-section (1) of section 142. ................................................................................ 1.266\u003cbr\u003e13. Procedure to requisition services under sub-section (2) and to make a\u003cbr\u003ereference under subsection (9D) of section 132................................................... 1.267\u003cbr\u003e13A. Valuation under sub-section (9D) of section 132. ............................................... 1.268\u003cbr\u003e14. Form of verification under section 142................................................................. 1.268\u003cbr\u003e14A. Forms for report of audit or inventory valuation under section\u003c\/p\u003e\n\u003cp\u003e142(2A)...................................................................................................................... 1.269\u003cbr\u003e14B. Guidelines for the purposes of determining expenses for audit or\u003cbr\u003einventory valuation. ............................................................................................... 1.269\u003cbr\u003e14C. Prescribed manner of authentication of an electronic record under\u003c\/p\u003e\n\u003cp\u003eelectronic verification code under sub-clause (b) of clause (i) of sub-\u003cbr\u003esection (7) of section 144B. ..................................................................................... 1.270\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e15. Notice of demand for regular assessment, etc. ................................................... 1.270\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IIIA\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eAVOIDANCE OF REPETITIVE APPEALS\u003c\/p\u003e\n\u003cp\u003e15A. Declaration under section 158A. ........................................................................... 1.271\u003cbr\u003e16. Application under section 158AB to defer filing of appeal before the\u003cbr\u003eAppellate Tribunal or the jurisdictional High Court. ........................................ 1.271\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IV\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eTAX EXEMPTIONS [AND RELIEFS]\u003c\/p\u003e\n\u003cp\u003e16A. Prescribed authority for approving any institution or body established\u003cbr\u003efor scientific research. ............................................................................................. 1.271\u003cbr\u003e16B. Prescribed authority for the purposes of clauses (8A) and (8B) of\u003cbr\u003esection 10. ................................................................................................................. 1.272\u003cbr\u003e16C. Requirements for approval of a fund under section 10(23AAA). .................... 1.272\u003cbr\u003e16CC. Form of report of audit prescribed under tenth proviso to section\u003cbr\u003e10(23C)...................................................................................................................... 1.272\u003cbr\u003e16D. Form of report for claiming deduction under section 10AA............................. 1.273\u003cbr\u003e16DD. Form of particulars to be furnished along with return of income for\u003cbr\u003eclaiming deduction under clause (b) of sub-section (1B) of section 10A......... 1.273\u003cbr\u003e16E. [***]............................................................................................................................ 1.273\u003cbr\u003e16F. [***]............................................................................................................................ 1.273\u003cbr\u003e17. Exercise of option, etc., under Explanation 3 to the third proviso to\u003cbr\u003eclause (23C) of section 10 or section 11. ............................................................... 1.274\u003cbr\u003e17A. Application for registration of charitable or religious trusts, etc...................... 1.275\u003cbr\u003e17AA. Books of account and other documents to be kept and maintained. ............... 1.278\u003cbr\u003e17B. Audit report in the case of charitable or religious trusts, etc. ........................... 1.283\u003cbr\u003e17C. Forms or modes of investment or deposits by a charitable or religious\u003cbr\u003etrust or institution. .................................................................................................. 1.283\u003cbr\u003e17CA. Functions of electoral trusts................................................................................... 1.285\u003cbr\u003e17CB. Method of valuation for the purposes of sub-section (2) of section\u003cbr\u003e115TD........................................................................................................................ 1.287\u003cbr\u003e17D. Prescribed foreign projects for the purposes of deduction in respect of\u003cbr\u003eprofits and gains from projects outside India under section 80HHB............... 1.290\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e18. [***]............................................................................................................................ 1.291\u003cbr\u003e18A. [***]............................................................................................................................ 1.291\u003cbr\u003e18AA. [***]............................................................................................................................ 1.291\u003cbr\u003e18AAA. Prescribed Authority for approval of a university or any educational\u003cbr\u003einstitution of national eminence for the purpose of section 80G. ..................... 1.291\u003cbr\u003e18AAAA. Prescribed authority for the purpose of receiving separate accounts\u003cbr\u003efrom trusts or funds or institutions for providing relief to the victims\u003cbr\u003eof earthquake in Gujarat......................................................................................... 1.291\u003cbr\u003e18AAAAA. Guidelines for specifying an association or institution for the purposes\u003cbr\u003eof notification under clause (c) of sub-section (2) of section 80G. .................... 1.292\u003cbr\u003e18AB. Furnishing of Statement of particulars and certificate under clause\u003c\/p\u003e\n\u003cp\u003e(viii) and clause (ix) of sub-section (5) of section 80G or under sub-\u003cbr\u003esection (1A) of section 35........................................................................................ 1.292\u003c\/p\u003e\n\u003cp\u003e18AAB. Prescribed authority for approval of companies engaged in Scientific\u003cbr\u003eand Industrial Research and Development for the purposes of section\u003cbr\u003e80-IA.......................................................................................................................... 1.294\u003cbr\u003e18B. [***]............................................................................................................................ 1.294\u003cbr\u003e18BB. [***]............................................................................................................................ 1.294\u003cbr\u003e18BBA. [***]............................................................................................................................ 1.294\u003cbr\u003e18BBC. Prescribed authority for approval of hotels located in certain areas. .............. 1.296\u003cbr\u003e18BBD. Prescribed authority for approval of companies carrying on scientific\u003cbr\u003eand industrial research and development. .......................................................... 1.296\u003cbr\u003e18BBE. Computation of profits of certain activities forming integral part of a\u003cbr\u003ehighway project for the purpose of section 80-IA. ............................................. 1.296\u003cbr\u003e18C. Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii). ............ 1.297\u003cbr\u003e18D. Prescribed authority for approval of companies carrying on scientific\u003cbr\u003eresearch and development..................................................................................... 1.297\u003cbr\u003e18DA. Prescribed conditions for deduction under sub-section (8A) of section\u003cbr\u003e80-IB. ......................................................................................................................... 1.298\u003cbr\u003e18DB. Prescribed area, facilities and amenities for multiplex theatres and\u003cbr\u003eparticulars of audit report, for deduction under sub-section (7A) and\u003cbr\u003eclause (da) of sub-section (14) of section 80-IB.................................................... 1.299\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e18DC. Prescribed area, facilities and amenities for convention centres and\u003cbr\u003eparticulars of audit report, for deduction under sub-section (7B) and\u003cbr\u003eclause (aa) of sub-section (14) of section 80-IB. ................................................... 1.300\u003cbr\u003e18DD. [***]............................................................................................................................ 1.301\u003cbr\u003e18DDA. [***]............................................................................................................................ 1.301\u003cbr\u003e18DE. Prescribed area, minimum seating capacity, facilities and amenities for\u003cbr\u003econvention centres; minimum number of convention halls in the\u003cbr\u003econvention centres; and particulars of audit report, for deduction\u003cbr\u003eunder section 80-ID................................................................................................. 1.301\u003cbr\u003e19. [***]............................................................................................................................ 1.302\u003cbr\u003e19A. [***]............................................................................................................................ 1.302\u003cbr\u003e19AB. Form of report for claiming deduction under section 80JJAA.......................... 1.302\u003cbr\u003e19AC. Form of certificate to be furnished under sub-section (3) of section\u003cbr\u003e80QQB....................................................................................................................... 1.302\u003cbr\u003e19AD. Prescribed authority for the purposes of sub-section (2) of section\u003cbr\u003e80RRB and Form of certificate to be furnished by assessee............................... 1.303\u003cbr\u003e19AE. Report of the accountant under sub-section (3) of section 80LA...................... 1.303\u003cbr\u003e20. Guidelines for approval [under clause (xix) of sub-section (2) of\u003cbr\u003esection 80C or] under clause (xvi) of sub-section (2) of section 88. .................. 1.303\u003cbr\u003e20A. Guidelines for approval [under clause (xx) of sub-section (2) of section\u003cbr\u003e80C or] under clause (xvii) of sub-section (2) of section 88. .............................. 1.304\u003cbr\u003e20AB. [***]............................................................................................................................ 1.305\u003cbr\u003e21. [***]............................................................................................................................ 1.305\u003cbr\u003e21A. Relief when salary is paid in arrears or in advance, etc..................................... 1.305\u003cbr\u003e21AA. Furnishing of particulars for claiming relief under [section 89]. ...................... 1.309\u003cbr\u003e21AAA. Taxation of income from retirement benefit account maintained in a\u003cbr\u003enotified country. ...................................................................................................... 1.310\u003cbr\u003e21AB. Certificate for claiming relief under an agreement referred to in\u003cbr\u003esections 90 and 90A................................................................................................. 1.311\u003cbr\u003e21AC Furnishing of authorisation and maintenance of documents, etc., for\u003cbr\u003ethe purposes of section 94A................................................................................... 1.312\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e21ACA. Conditions and activities for the Finance Company located in any\u003cbr\u003eInternational Financial Services Centre for section 94B..................................... 1.313\u003cbr\u003e21AD. Exercise of option under sub-section (4) of section 115BA................................ 1.313\u003cbr\u003e21AE. Exercise of option under sub-section (5) of section 115BAA............................. 1.314\u003cbr\u003e21AF. Exercise of option under sub-section (7) of section 115BAB. ............................ 1.314\u003cbr\u003e21AG. Exercise of option under sub-section (5) of section 115BAC............................. 1.315\u003cbr\u003e21AGA. Exercise of option under sub-section (6) of section 115BAC............................. 1.315\u003cbr\u003e21AH. Exercise of option under sub-section (5) of section 115BAD............................. 1.316\u003cbr\u003e21AHA. Exercise of option under sub-section (5) of section 115BAE. ............................ 1.316\u003cbr\u003e21AI. Computation of exempt income of specified fund for the purposes of\u003cbr\u003eclause (4D) of section 10. ........................................................................................ 1.317\u003cbr\u003e21AIA. Other conditions required to be fulfilled by a specified fund referred\u003cbr\u003eto in clause (4D) of section 10 of the Act. ............................................................. 1.318\u003cbr\u003e21AJ. Determination of income of a specified fund attributable to units held\u003cbr\u003eby non-residents under sub-section (1A) of section 115AD. ............................. 1.320\u003cbr\u003e21AJA. Computation of exempt income of specified fund, attributable to the\u003cbr\u003einvestment division of an offshore banking unit, for the purposes of\u003cbr\u003eclause (4D) of section 10 of the Act. ...................................................................... 1.321\u003cbr\u003e21AJAA. Determination of income of a specified fund attributable to the\u003cbr\u003einvestment division of an offshore banking unit under sub-section\u003cbr\u003e(1B) of section 115AD of the Act ........................................................................... 1.323\u003cbr\u003e21AK. Conditions for the purpose of clause (4E) of section 10..................................... 1.325\u003cbr\u003e21AL. Other Conditions required to be fulfilled by the original fund. ....................... 1.326\u003cbr\u003e21B. [***]............................................................................................................................ 1.327\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART V\u003c\/h2\u003e\n\u003cp\u003eREGISTRATION OF FIRMS\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e22. Application for registration of a firm. .................................................................. 1.327\u003cbr\u003e23. Intimation regarding subsequent changes in constitution, etc. ........................ 1.328\u003cbr\u003e24. Declaration for continuation of registration........................................................ 1.328\u003cbr\u003e24A. Communication regarding partner who is a benamidar................................... 1.328\u003cbr\u003e25. Certificate of registration. ...................................................................................... 1.329\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART VI\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eDEDUCTION OF TAX AT SOURCE\u003c\/p\u003e\n\u003cp\u003e26. Rate of exchange for the purpose of deduction of tax at source on\u003cbr\u003eincome payable in foreign currency. .................................................................... 1.329\u003cbr\u003e26A. Furnishing of particulars of income under the head ‘Salaries’......................... 1.330\u003cbr\u003e26B. Statement of particulars of income under heads of income other than\u003cbr\u003e“Salaries” or details of tax deducted at source or tax collected at\u003cbr\u003esource........................................................................................................................ 1.330\u003cbr\u003e26C. Furnishing of evidence of claims by employee for deduction of tax\u003cbr\u003eunder section 192. ................................................................................................... 1.331\u003cbr\u003e26D. Furnishing of declaration and evidence of claims by specified senior\u003cbr\u003ecitizen under section 194P...................................................................................... 1.331\u003cbr\u003e27. Prescribed arrangements for declaration and payment of dividends\u003cbr\u003ewithin India.............................................................................................................. 1.332\u003cbr\u003e28. Application for grant of certificates for deduction of income-tax at any\u003cbr\u003elower rates or no deduction of income-tax.......................................................... 1.332\u003cbr\u003e28A. [***]............................................................................................................................ 1.333\u003cbr\u003e28AA. Certificate for deduction at lower rates or no deduction of tax from\u003cbr\u003eincome other than dividends................................................................................. 1.333\u003cbr\u003e28AB. Certificate of no deduction of tax in case of certain entities.............................. 1.335\u003cbr\u003e29. Certificate of no deduction of tax or deduction at lower rates from\u003cbr\u003edividends.................................................................................................................. 1.336\u003cbr\u003e29A. Form of certificate to be furnished along with the return of income\u003cbr\u003eunder sub-section (4) of section 80QQB, sections 80R, 80RR and\u003cbr\u003e80RRA, and sub-section (3) of section 80RRB and the prescribed\u003cbr\u003eauthority for the purposes of sub-section (4) of section 80QQB and\u003cbr\u003esub-section (3) of section 80RRB. .......................................................................... 1.337\u003cbr\u003e29AA. [***]............................................................................................................................ 1.337\u003cbr\u003e29B. Application for certificate authorising receipt of interest and other\u003cbr\u003esums without deduction of tax. ............................................................................ 1.337\u003cbr\u003e29BA. Application for grant of certificate for determination of appropriate\u003cbr\u003eproportion of sum (other than Salary), payable to non-resident,\u003cbr\u003echargeable in case of the recipients. ..................................................................... 1.339\u003cbr\u003e29C. Declaration by person claiming receipt of certain incomes without\u003cbr\u003ededuction of tax....................................................................................................... 1.340\u003cbr\u003e29D. [***]............................................................................................................................ 1.341\u003cbr\u003e30. Time and mode of payment to Government account of tax deducted at\u003cbr\u003esource or tax paid under sub-section (1A) of section 192. ................................. 1.342\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e30A. [***]............................................................................................................................ 1.346\u003cbr\u003e31. Certificate of tax deducted at source to be furnished under section 203......... 1.348\u003cbr\u003e31A. Statement of deduction of tax under sub-section (3) of section 200................. 1.351\u003cbr\u003e31AA. Statement of collection of tax under proviso to sub-section (3) of\u003cbr\u003esection 206C. ............................................................................................................ 1.358\u003cbr\u003e31AB [***]............................................................................................................................ 1.361\u003cbr\u003e31AC. Maintenance of particulars of time deposits by a banking company for\u003cbr\u003efurnishing quarterly return under section 206A................................................. 1.362\u003cbr\u003e31ACA. Quarterly return under section 206A. .................................................................. 1.362\u003cbr\u003e31ACB. Form for furnishing certificate of accountant under the first proviso to\u003cbr\u003esub-section (1) of section 201. ................................................................................ 1.363\u003cbr\u003e32. [***]............................................................................................................................ 1.363\u003cbr\u003e34. [***]............................................................................................................................ 1.364\u003cbr\u003e35. [***]............................................................................................................................ 1.364\u003cbr\u003e36. Prescribed persons for section 206........................................................................ 1.364\u003cbr\u003e36A. Prescribed authority for purposes of section 206................................................ 1.365\u003cbr\u003e37. [***]............................................................................................................................ 1.366\u003cbr\u003e37A. [***]............................................................................................................................ 1.366\u003cbr\u003e37AA. [***]............................................................................................................................ 1.367\u003cbr\u003e37B. Returns regarding tax deducted at source on computer media under\u003cbr\u003esub-section (2) of section 206. ................................................................................ 1.367\u003cbr\u003e37BA. Credit for tax deducted at source for the purposes of section 199. .................. 1.368\u003cbr\u003e37BB. Furnishing of information for payment to a non-resident, not being a\u003cbr\u003ecompany, or to a foreign company. ...................................................................... 1.369\u003cbr\u003e37BC. Relaxation from deduction of tax at higher rate under section 206AA. .......... 1.374\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART VIA\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eCOLLECTION OF TAX AT SOURCE\u003c\/p\u003e\n\u003cp\u003e37C. Declaration by a buyer for no collection of tax at source under section\u003cbr\u003e206C(1A)................................................................................................................... 1.375\u003cbr\u003e37CA. Time and mode of payment to Government account of tax collected at\u003cbr\u003esource under section 206C. .................................................................................... 1.375\u003cbr\u003e37CB. Class or classes of buyers to whom provisions of sub-section (1D) of\u003cbr\u003esection 206C shall not apply. ................................................................................. 1.377\u003cbr\u003e37D. Certificate of tax collected at source under section 206C(5).............................. 1.377\u003cbr\u003e37E. [***]............................................................................................................................ 1.378\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e37EA. Returns regarding tax collected at source on computer media under\u003cbr\u003esub-section (5B) of section 206C............................................................................ 1.379\u003cbr\u003e37F. [***]............................................................................................................................ 1.379\u003cbr\u003e37G. Application for certificate for collection of tax at lower rates under\u003cbr\u003esub-section (9) of section 206C. ............................................................................. 1.380\u003c\/p\u003e\n\u003cp\u003e37H. Certificate for collection of tax at lower rates from buyer under sub-\u003cbr\u003esection (9) of section 206C...................................................................................... 1.380\u003c\/p\u003e\n\u003cp\u003e37-I. Credit for tax collected at source for the purposes of sub-section (4) of\u003cbr\u003esection 206C. ............................................................................................................ 1.381\u003c\/p\u003e\n\u003ch2\u003ePART VII\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003ePAYMENT OF ADVANCE TAX\u003c\/p\u003e\n\u003cp\u003e38. Notice of demand. Payment of advance tax........................................................ 1.383\u003cbr\u003e38A. [***]............................................................................................................................ 1.383\u003cbr\u003e39. Estimate of advance tax.......................................................................................... 1.383\u003cbr\u003e40. Waiver of interest. ................................................................................................... 1.383\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART- VIIA\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eTAX CREDIT\u003c\/p\u003e\n\u003cp\u003e40A. [***]............................................................................................................................ 1.384\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART- VIIB\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eSPECIAL PROVISION FOR PAYMENT OF TAX\u003c\/p\u003e\n\u003cp\u003e40B. Special provision for payment of tax by certain companies. ............................ 1.384\u003cbr\u003e40BA. Special provisions for payment of tax by certain persons other than a\u003cbr\u003ecompany. .................................................................................................................. 1.384\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART VII-BA\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eSPECIAL PROVISIONS RELATING TO TAX ON\u003cbr\u003eDISTRIBUTED INCOME OF DOMESTIC\u003cbr\u003eCOMPANY FOR BUY-BACK OF SHARES\u003c\/p\u003e\n\u003cp\u003e40BB. Amount received by the company in respect of issue of share. ....................... 1.384\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART VII-C\u003c\/h2\u003e\nFRINGE BENEFIT TAX\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e40C. Valuation of specified security or sweat equity share being a share in\u003cbr\u003ethe company............................................................................................................. 1.386\u003cbr\u003e40D. Valuation of specified security not being an equity share in the\u003cbr\u003ecompany. .................................................................................................................. 1.387\u003cbr\u003e40E. Prescribed conditions for the purposes of sub-clause (iii) of clause (B)\u003cbr\u003eof sub-section (2) of section 115WB. ..................................................................... 1.388\u003cbr\u003e40F. Provisions not to apply after a certain date......................................................... 1.388\u003cbr\u003e40G. Refund claim under section 239A......................................................................... 1.388\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART VIII\u003c\/h2\u003e\nREFUNDS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e41. Refund claim............................................................................................................ 1.389\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IX\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eTAX CLEARANCE CERTIFICATES\u003c\/p\u003e\n\u003cp\u003e42. Prescribed authority for tax clearance certificates. Tax clearance\u003cbr\u003ecertificates................................................................................................................. 1.389\u003cbr\u003e43. Forms and certificates for the purpose of sub-sections (1) and (1A) of\u003cbr\u003esection 230. ............................................................................................................... 1.390\u003cbr\u003e44. Production of certificate. ........................................................................................ 1.390\u003cbr\u003e44A. [***]............................................................................................................................ 1.390\u003cbr\u003e44B. Grant of tax clearance certificate or refusal. ........................................................ 1.390\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IX-A\u003c\/h2\u003e\nSETTLEMENT OF CASES\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e44C. Form of application for settlement of case [and intimation to the\u003cbr\u003eAssessing Officer] ................................................................................................... 1.391\u003cbr\u003e44CA. Disclosure of information in the application for settlement of cases ............... 1.391\u003cbr\u003e44D. Fee for furnishing copy of report. ......................................................................... 1.392\u003cbr\u003e44DA. Exercise of option under sub-section (1) of section 245M and\u003cbr\u003eintimation thereof.................................................................................................... 1.392\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IX-AA\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eDISPUTE RESOLUTION COMMITTEE\u003c\/p\u003e\n\u003cp\u003e44DAA. Constitution of Dispute Resolution Committee.................................................. 1.393\u003cbr\u003e44DAB. Application for resolution of dispute before the Dispute Resolution\u003cbr\u003eCommittee................................................................................................................ 1.393\u003cbr\u003e44DAC. Power to reduce or waive penalty imposable or grant immunity from\u003cbr\u003eprosecution or both under the Act........................................................................ 1.393\u003cbr\u003e44DAD. Definitions................................................................................................................ 1.394\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IX-B\u003c\/h2\u003e\nADVANCE RULINGS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e44E. Application for obtaining an advance ruling. ..................................................... 1.395\u003cbr\u003e44F. Certification of copies of the advance rulings pronounced by the\u003cbr\u003e[Board]. ..................................................................................................................... 1.400\u003cbr\u003e44FA. Form and manner of filing appeal to the High Court on ruling\u003cbr\u003epronounced or order passed by the Board for Advance Rulings under\u003cbr\u003esub-section (1) of section 245W. ............................................................................ 1.400\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART IX-C\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eMUTUAL AGREEMENT PROCEDURE\u003c\/p\u003e\n\u003cp\u003e44G. Application seeking to give effect to the terms of any agreement under\u003cbr\u003eclause (h) of sub-section (2) of section 295 and the procedure for\u003cbr\u003egiving effect to the decision under the Agreement. ........................................... 1.400\u003cbr\u003e44GA. Procedure to deal with requests for bilateral or multilateral advance\u003cbr\u003epricing agreements.................................................................................................. 1.402\u003cbr\u003e44H [***]............................................................................................................................ 1.403\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART X\u003c\/h2\u003e\nAPPEALS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e45. Form of appeal to [Joint Commissioner (Appeals) or Commissioner\u003cbr\u003e(Appeals)]................................................................................................................. 1.403\u003cbr\u003e46. Mode of service. ...................................................................................................... 1.404\u003cbr\u003e46A. Production of additional evidence before the [[Joint Commissioner]\u003cbr\u003e(Appeals)] [and footnote shift at back pg)].......................................................... 1.404\u003cbr\u003e47. Form of appeal and memorandum of cross-objections to Appellate\u003cbr\u003eTribunal. ................................................................................................................... 1.406\u003cbr\u003e48 [***]............................................................................................................................ 1.406\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XA\u003c\/h2\u003e\nANNUITY DEPOSITS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e48A. [Omitted by the IT (Fifth Amendment) Rules, 1989, w.e.f. 18-5-1989]............. 1.407\u003cbr\u003e48B. [Omitted by the IT (Fifth Amendment) Rules, 1989, w.e.f. 18-5-1989]............. 1.407\u003cbr\u003e48C. [Omitted by the IT (Fifth Amendment) Rules, 1989, w.e.f. 18-5-1989]............. 1.407\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XB\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eACQUISITION OF IMMOVABLE PROPERTIES\u003c\/p\u003e\n\u003cp\u003eUNDER CHAPTER XX-A\u003c\/p\u003e\n\u003cp\u003e48D. Jurisdiction of competent authorities. .................................................................. 1.407\u003cbr\u003e48DD. Statement to be registered with the competent authority under section\u003cbr\u003e269AB........................................................................................................................ 1.407\u003cbr\u003e48E. Manner of publication of notice for acquisition.................................................. 1.408\u003cbr\u003e48F. Form of appeal to the Appellate Tribunal. .......................................................... 1.408\u003cbr\u003e48G. Statement to be furnished in respect of transfers of immovable\u003c\/p\u003e\n\u003cp\u003eproperty.................................................................................................................... 1.408\u003cbr\u003e48H. Form of fortnightly return to be forwarded by registering officer to the\u003cbr\u003ecompetent authority................................................................................................ 1.408\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART X-C\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003ePURCHASE OF IMMOVABLE PROPERTIES\u003cbr\u003eUNDER CHAPTER XX-C\u003cbr\u003e48-I. Rate of interest for determination of discounted value of\u003c\/p\u003e\n\u003cp\u003econsideration............................................................................................................ 1.408\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e48J. Jurisdiction of appropriate authority. .................................................................. 1.409\u003cbr\u003e48K. Value of immovable property. .............................................................................. 1.409\u003cbr\u003e48L. Statement to be furnished under section 269UC(3)............................................ 1.410\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XI\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eAUTHORISED REPRESENTATIVES\u003c\/p\u003e\n\u003cp\u003e49. Definitions................................................................................................................ 1.410\u003cbr\u003e50. Accountancy examinations recognised................................................................ 1.410\u003cbr\u003e51. Educational qualifications prescribed.................................................................. 1.411\u003cbr\u003e51A. Nature of business relationship. ........................................................................... 1.412\u003cbr\u003e51B. Appearance by Authorised Representative in certain cases. ............................ 1.412\u003cbr\u003e52. Prescribed authority for section 288(5)(b)............................................................ 1.412\u003cbr\u003e53. Register of income-tax practitioners..................................................................... 1.412\u003cbr\u003e54. Application for registration. .................................................................................. 1.413\u003cbr\u003e55. Certificate of registration. ...................................................................................... 1.413\u003cbr\u003e56. Cancellation of certificate....................................................................................... 1.413\u003cbr\u003e57. Cancellation of certificate obtained by misrepresentation. ............................... 1.414\u003cbr\u003e58. Removal of name of authorised income-tax practitioner who is\u003cbr\u003einsolvent or on whom penalty has been imposed.............................................. 1.414\u003cbr\u003e59. Prescribed authority to order an inquiry. ............................................................ 1.414\u003cbr\u003e60. Charge-sheet. ........................................................................................................... 1.414\u003cbr\u003e61. Inquiry Officer. ........................................................................................................ 1.414\u003cbr\u003e62. Proceedings before Inquiry Officer. ..................................................................... 1.414\u003cbr\u003e63. Order of the prescribed authority......................................................................... 1.415\u003cbr\u003e64. Procedure if no Inquiry Officer appointed. ......................................................... 1.415\u003cbr\u003e65. Change of Inquiry Officer. ..................................................................................... 1.415\u003cbr\u003e66. Powers of prescribed authority and Inquiry Officer.......................................... 1.415\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XII\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eRECOGNISED PROVIDENT FUNDS\u003c\/p\u003e\n\u003cp\u003e67. Investment of fund moneys................................................................................... 1.416\u003cbr\u003e67A. Nomination. ............................................................................................................. 1.424\u003cbr\u003e68. Circumstances in which withdrawals may be permitted.................................. 1.425\u003cbr\u003e69. Conditions for withdrawal for various purposes. .............................................. 1.428\u003cbr\u003e70. Second withdrawal. ................................................................................................ 1.431\u003cbr\u003e71. Repayment of amounts withdrawn...................................................................... 1.432\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e71A. Certain rules not to apply. ..................................................................................... 1.433\u003cbr\u003e72. Amount withdrawn but not repaid may be deemed as income....................... 1.433\u003cbr\u003e73. Withdrawal within twelve months before retirement. ...................................... 1.434\u003cbr\u003e74. Accounts................................................................................................................... 1.434\u003cbr\u003e75. Limits for contributions.......................................................................................... 1.435\u003cbr\u003e76. Penalty for assigning or creating a charge on beneficial interest. .................... 1.435\u003cbr\u003e77. Application for recognition. .................................................................................. 1.435\u003cbr\u003e78. Order of recognition. .............................................................................................. 1.437\u003cbr\u003e79. Withdrawal of recognition..................................................................................... 1.437\u003cbr\u003e80. Exemption from tax when recognition withdrawn............................................ 1.437\u003cbr\u003e81. Appeal. ..................................................................................................................... 1.437\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XIII\u003c\/h2\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eAPPROVED SUPERANNUATION FUNDS\u003c\/p\u003e\n\u003cp\u003e82. Definitions................................................................................................................ 1.438\u003cbr\u003e83. Establishment of fund and trust............................................................................ 1.438\u003cbr\u003e84. Conditions regarding trustees............................................................................... 1.438\u003cbr\u003e85 Investment of fund moneys................................................................................... 1.438\u003cbr\u003e86. Admission of directors to a fund. ......................................................................... 1.438\u003cbr\u003e87. Ordinary annual contributions. ............................................................................ 1.439\u003cbr\u003e88. Initial contributions. ............................................................................................... 1.439\u003cbr\u003e89. Scheme of insurance or annuity. ........................................................................... 1.439\u003cbr\u003e90. Commutation of annuity........................................................................................ 1.440\u003cbr\u003e91. Beneficiary not to have any interest in insurance and employer not to\u003cbr\u003ehave any interest in fund’s moneys...................................................................... 1.440\u003cbr\u003e92. Penalty if employee assigns or charges interest in fund.................................... 1.440\u003cbr\u003e93. Arrangements on winding up, etc., of business. ................................................ 1.441\u003cbr\u003e94. Arrangements for winding up, etc., of fund. ...................................................... 1.441\u003cbr\u003e95. Application for approval........................................................................................ 1.441\u003cbr\u003e96. Amendment of rules, etc., of fund. ....................................................................... 1.441\u003cbr\u003e97. Appeal. ..................................................................................................................... 1.441\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XIV\u003c\/h2\u003e\nGRATUITY FUNDS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e98. Definitions................................................................................................................ 1.442\u003cbr\u003e99. Establishment of fund and trust............................................................................ 1.442\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e100. Conditions regarding trustees............................................................................... 1.442\u003cbr\u003e101. Investment of fund moneys................................................................................... 1.442\u003cbr\u003e101A. Nomination. ............................................................................................................. 1.443\u003cbr\u003e102. Admission of directors to a fund. ......................................................................... 1.443\u003cbr\u003e103. Ordinary annual contributions. ............................................................................ 1.444\u003cbr\u003e104. Initial contributions. ............................................................................................... 1.444\u003cbr\u003e105. Penalty if employee assigns or charges interest in fund.................................... 1.444\u003cbr\u003e106. Employer not to have interest in fund moneys................................................... 1.444\u003cbr\u003e107. Arrangements for winding up, etc., of business................................................. 1.444\u003cbr\u003e108. Arrangements for winding up of the fund.......................................................... 1.445\u003cbr\u003e109. Application for approval........................................................................................ 1.445\u003cbr\u003e110. Amendment of rules, etc., of fund. ....................................................................... 1.445\u003cbr\u003e111. Appeal. ..................................................................................................................... 1.445\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ch2\u003ePART XV\u003c\/h2\u003e\nMISCELLANEOUS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e111A. [***]............................................................................................................................ 1.445\u003cbr\u003e111AA. Conditions for reference to Valuation Officers. .................................................. 1.446\u003cbr\u003e111AB. Form of report of valuation by registered valuer. .............................................. 1.446\u003cbr\u003e111B. Publication and circulation of Board’s order....................................................... 1.446\u003cbr\u003e112. Search and seizure. ................................................................................................. 1.446\u003cbr\u003e112A. Inquiry under section 132. ..................................................................................... 1.451\u003cbr\u003e112B. Release of articles under section 132(5)................................................................ 1.452\u003cbr\u003e112C. Release of remaining assets ................................................................................... 1.452\u003cbr\u003e112D. Requisition of books of account, etc. .................................................................... 1.452\u003cbr\u003e112E. Form of information under section 133B(1)......................................................... 1.453\u003cbr\u003e112F. Class or Classes of cases in which the Assessing Officer shall not be\u003cbr\u003erequired to issue notice for assessment or reassessment of the total\u003cbr\u003eincome for six assessment years immediately preceding the\u003cbr\u003eassessment year. ...................................................................................................... 1.453\u003cbr\u003e113. Disclosure of information respecting assessees. ................................................. 1.454\u003cbr\u003e114. Application for allotment of a permanent account number.............................. 1.454\u003cbr\u003e114A. Application for allotment of a tax deduction and collection account\u003cbr\u003enumber...................................................................................................................... 1.464\u003cbr\u003e114AA. Application for allotment of a tax collection account number.......................... 1.465\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e114AAA. Manner of making permanent account number inoperative. ........................... 1.465\u003cbr\u003e114AAB. Class or classes of person to whom provisions of section 139A shall\u003cbr\u003enot apply................................................................................................................... 1.467\u003cbr\u003e114B. Transactions in relation to which permanent account number is to be\u003cbr\u003equoted in all documents for the purpose of clause (c) of sub-section (5)\u003cbr\u003eof section 139A......................................................................................................... 1.469\u003cbr\u003e114BA. Transactions for the purposes of clause (vii) of sub-section (1) of\u003cbr\u003esection 139A. ............................................................................................................ 1.474\u003cbr\u003e114BB. Transactions for the purposes of sub-section (6A) of section 139A and\u003cbr\u003eprescribed person for the purposes of clause (ab) of Explanation to\u003cbr\u003esection 139A. ............................................................................................................ 1.475\u003cbr\u003e114C. Verification of Permanent Account Number in transactions specified\u003cbr\u003ein rule 114B............................................................................................................... 1.477\u003cbr\u003e114D. Time and manner in which persons referred to in rule 114C shall\u003cbr\u003efurnish a statement containing particulars of Form No. 60............................... 1.479\u003cbr\u003e114DA. Furnishing of annual statement by a non-resident having liaison office\u003cbr\u003ein India...................................................................................................................... 1.480\u003cbr\u003e114DB. Information or documents to be furnished under section 285A....................... 1.481\u003cbr\u003e114E. Furnishing of statement of financial transaction. ............................................... 1.482\u003cbr\u003e114F. Definitions................................................................................................................ 1.490\u003cbr\u003e114G. Information to be maintained and reported........................................................ 1.513\u003cbr\u003e114H. Due diligence requirement. ................................................................................... 1.518\u003cbr\u003e114-I. Annual Information Statement.............................................................................. 1.533\u003cbr\u003e115. Rate of exchange for conversion into rupees of income expressed in\u003cbr\u003eforeign currency ...................................................................................................... 1.534\u003cbr\u003e115A. Rate of exchange for conversion of rupees into foreign currency and\u003cbr\u003ereconversion of foreign currency into rupees for the purpose of\u003c\/p\u003e\n\u003cp\u003ecomputation of capital gains under the proviso to clause (a) of sub-\u003cbr\u003esection (1) of section 48 of the Income-tax Act, 1961. ......................................... 1.535\u003c\/p\u003e\n\u003cp\u003e116. [***]............................................................................................................................ 1.536\u003cbr\u003e117. [***]............................................................................................................................ 1.536\u003cbr\u003e117A. Reduction or waiver of interest payable under section 139. ............................. 1.536\u003cbr\u003e117B. Form of statement under section 222 or section 223........................................... 1.536\u003cbr\u003e117C. Tax Recovery Officer to exercise or perform certain powers and\u003cbr\u003efunctions of an Assessing Officer.......................................................................... 1.537\u003cbr\u003e118. [***]............................................................................................................................ 1.537\u003cbr\u003e119. [***]............................................................................................................................ 1.537\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e119A. Procedure to be followed in calculating interest. ............................................... 1.537\u003cbr\u003e119AA. Modes of payment for the purpose of section 269SU......................................... 1.537\u003cbr\u003e120. [***]............................................................................................................................ 1.538\u003cbr\u003e121. [***]............................................................................................................................ 1.538\u003cbr\u003e121A. Form of statement to be furnished by producers of cinematograph\u003cbr\u003efilms or persons engaged in specified activity. ................................................... 1.538\u003cbr\u003e122. [***]............................................................................................................................ 1.539\u003cbr\u003e123. [***]............................................................................................................................ 1.539\u003cbr\u003e124. [***]............................................................................................................................ 1.539\u003cbr\u003e125. Electronic-payment of tax. ..................................................................................... 1.539\u003cbr\u003e126. Computation of period of stay in India in certain cases. ................................... 1.540\u003cbr\u003e127. Service of notice, summons, requisition, order and other\u003cbr\u003ecommunication........................................................................................................ 1.540\u003cbr\u003e127A. Authentication of notices and other documents................................................. 1.541\u003cbr\u003e128. Foreign Tax Credit. ................................................................................................. 1.542\u003cbr\u003e129. Form of application under section 270AA........................................................... 1.544\u003cbr\u003e130. Omission of certain rules and Forms and savings.............................................. 1.544\u003cbr\u003e131. Electronic furnishing of Forms, Returns, Statements, Reports, orders,\u003cbr\u003eetc. ............................................................................................................................. 1.545\u003cbr\u003e132. Application for recomputation of income under sub-section (18) of\u003cbr\u003esection 155. ............................................................................................................... 1.545\u003cbr\u003e133. (1) Net winnings from online games during the previous year, for the\u003cbr\u003epurposes of section 115BBJ, shall be calculated using the following\u003cbr\u003eformula, namely: — ................................................................................................ 1.546\u003cbr\u003e134. Application under section 155(20) regarding credit of tax deduction at\u003cbr\u003esource........................................................................................................................ 1.548\u003cbr\u003eNEW APPENDIX I ....................................................................................................................... 1.549\u003cbr\u003eOLD APPENDIX I—APPLICABLE UPTO 1-4-2005 (ASST. YR. 2005-06).......................... 1.560\u003cbr\u003eOld Appendix I—Applicable upto 31-3-2003 .......................................................................... 1.569\u003cbr\u003eAPPENDIX IA............................................................................................................................... 1.577\u003cbr\u003eAPPENDIX II................................................................................................................................. 1.579\u003cbr\u003eAPPENDIX III............................................................................................................................... 1.579\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ch2\u003eDIVISION II - INCOME TAX FORMS\u003c\/h2\u003e\n\u003cp\u003eForm No. Pages\u003cbr\u003e1 Undertaking under sub-rule (1) of rule 11UE of the Income-tax\u003c\/p\u003e\n\u003cp\u003eRules, 1962\u003c\/p\u003e\n\u003cp\u003e2.3\u003cbr\u003e2 Form for Certificate Under sub-rule (2) of rule 11UF 2.26\u003cbr\u003e3 Intimation for Withdrawal under sub-rule (3) of rule 11UF of the\u003c\/p\u003e\n\u003cp\u003eIncome- tax Rules, 1962\u003c\/p\u003e\n\u003cp\u003e2.27\u003cbr\u003e2B-3AA 2B, 2C, 2E, 3AA, 3AAA (omitted) 2.28\u003cbr\u003e3AC Audit report under section 33AB(2) 2.29\u003cbr\u003e3AD Audit Report under section 33ABA(2) 2.32\u003cbr\u003e3AE Audit report under section 35D(4)\/35E(6) of the Income- tax\u003c\/p\u003e\n\u003cp\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.35\u003cbr\u003e3AF Statement regarding preliminary expenses incurred to be\u003cbr\u003efurnished under proviso to clause (a) of sub-section (2) of section\u003cbr\u003e35D of the Income-tax Act, 1961 by the assessee\u003c\/p\u003e\n\u003cp\u003e2,37\u003c\/p\u003e\n\u003cp\u003e3BA Omitted 2.39\u003cbr\u003e3BB Monthly statement to be furnished by a stock exchange in respect\u003cbr\u003eof transactions in which client codes have been modified after\u003cbr\u003eregistering in the system for month of .......\u003c\/p\u003e\n\u003cp\u003e2.40\u003c\/p\u003e\n\u003cp\u003e3BC Monthly statement to be furnished by a recognised association in\u003c\/p\u003e\n\u003cp\u003erespect of transactions in which client codes have been\u003c\/p\u003e\n\u003cp\u003e2.42\u003cbr\u003e3C Form of daily case register 2.44\u003cbr\u003e3CA Audit report under section 44AB of the Income-tax Act, 1961 in a\u003cbr\u003ecase where the accounts of the business or profession of a person\u003cbr\u003ehave been audited under any other law\u003c\/p\u003e\n\u003cp\u003e2.45\u003c\/p\u003e\n\u003cp\u003e3CB Audit report under section 44AB of the Income-tax Act, 1961, in\u003cbr\u003ethe case of a person referred to in clause (b) of sub-rule (1) of rule\u003cbr\u003e6G\u003c\/p\u003e\n\u003cp\u003e2.46\u003c\/p\u003e\n\u003cp\u003e3CD Statement of particulars required to be furnished under section\u003c\/p\u003e\n\u003cp\u003e44AB of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.47\u003c\/p\u003e\n\u003cp\u003e3CE Audit Report under sub-section (2) of section 44DA of the Income-\u003cbr\u003etax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.65\u003cbr\u003e3CEA Report of an accountant to be furnished by an assessee under\u003cbr\u003esubsection (3) of section 50B of the Income -tax Act, 1961 relating\u003cbr\u003eto computation of capital gains in case of slump sale\u003c\/p\u003e\n\u003cp\u003e2.68\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e3CEAA Report to be furnished under sub-section (4) of section 92D of the\u003c\/p\u003e\n\u003cp\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.70\u003cbr\u003e3CEAB Intimation by a designated constituent entity, resident in India, of\u003cbr\u003ean international group, for the purposes of sub-section (4) of\u003cbr\u003esection 92D of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.72\u003c\/p\u003e\n\u003cp\u003e3CEAC Intimation by a constituent entity, resident in India, of an\u003cbr\u003einternational group, the parent entity of which is not resident in\u003cbr\u003eIndia, for the purposes of sub-section (1) of section 286 of the\u003cbr\u003eIncome-tax Act,1961\u003c\/p\u003e\n\u003cp\u003e2.73\u003c\/p\u003e\n\u003cp\u003e3CEAD Report by a parent entity or an alternate reporting entity or any\u003cbr\u003eother constituent entity, resident in India, for the purposes of\u003cbr\u003esubsection (2) or sub-section (4) of section 286 of the Income-tax\u003cbr\u003eAct,1961\u003c\/p\u003e\n\u003cp\u003e2.74\u003c\/p\u003e\n\u003cp\u003e3CEAE Intimation on behalf of the international group for the purposes of\u003cbr\u003ethe proviso to sub-section (4) of section 286 of the Income-tax Act,\u003cbr\u003e1961\u003c\/p\u003e\n\u003cp\u003e2.78\u003c\/p\u003e\n\u003cp\u003e3CEB Report from an accountant to be furnished under section 92E\u003cbr\u003erelating to international transaction(s) and specified domestic\u003cbr\u003etransaction(s)\u003c\/p\u003e\n\u003cp\u003e2.79\u003c\/p\u003e\n\u003cp\u003e3CEC Application for a pre-filing meeting 2.87\u003cbr\u003e3CED Application for an Advance Pricing Agreement 2.91\u003cbr\u003e3CEDA Application for rollback of an Advance Pricing Agreement 2.96\u003cbr\u003e3CEE Application for withdrawal of APA request 2.99\u003cbr\u003e3CEEA Form for furnishing particulars for the year ending 31st\u003cbr\u003eMarch,.........for recomputation for any adjustment on account of\u003cbr\u003eincome of past year(s) included in books of account of previous\u003cbr\u003eyear by a Company on account of secondary adjustment under\u003cbr\u003esection 92CE or on account of an Advance Pricing Agreement\u003cbr\u003eentered under section 92CC\u003c\/p\u003e\n\u003cp\u003e2.100\u003c\/p\u003e\n\u003cp\u003e3CEF Annual Compliance Report on Advance Pricing Agreement 2.102\u003cbr\u003e3CEFA Application for Opting for Safe Harbour 2.104\u003cbr\u003e3CEFB Application for Opting for Safe Harbour in respect of Specified\u003c\/p\u003e\n\u003cp\u003eDomestic Transactions\u003c\/p\u003e\n\u003cp\u003e2.109\u003cbr\u003e3CEFC Application for opting for safe harbour for income referred to in\u003cbr\u003eclause (i) of sub-section (1) of section 9 chargeable to tax under the\u003cbr\u003ehead \"Profits and gains of business or profession\"\u003c\/p\u003e\n\u003cp\u003e2.111\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e3CEG Form for making the reference to the Commissioner by the\u003c\/p\u003e\n\u003cp\u003eAssessing Officer u\/s 144BA(1)\u003c\/p\u003e\n\u003cp\u003e2.112\u003cbr\u003e3CEH Form for returning the reference made under section 144BA 2.114\u003cbr\u003e3CEI Form for recording the satisfaction by the Commissioner before\u003cbr\u003emaking a reference to the Approving Panel under sub-section (4)\u003cbr\u003eof section 144BA\u003c\/p\u003e\n\u003cp\u003e2.115\u003c\/p\u003e\n\u003cp\u003e3CEIA Form for making reference to the Approving Panel under\u003cbr\u003esubsection (4) of section 144BA of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.117\u003cbr\u003e3CEJ Report from an accountant to be furnished for purposes of section\u003cbr\u003e9A relating to arm’s length price in respect of the remuneration\u003cbr\u003epaid by an eligible investment fund to the fund manager.\u003c\/p\u003e\n\u003cp\u003e2.118\u003c\/p\u003e\n\u003cp\u003e3CEJA Report from an accountant to be furnished for purpose of section\u003cbr\u003e9A regarding fulfilment of certain conditions by an eligible\u003cbr\u003einvestment fund\u003c\/p\u003e\n\u003cp\u003e2.121\u003c\/p\u003e\n\u003cp\u003e3CEK Annual Statement under section 9A of the Income-tax Act, 1961 2.123\u003cbr\u003e3CF Application form from scientific and industrial research\u003cbr\u003eorganisations for approval under section 35 of the Income-tax Act\u003c\/p\u003e\n\u003cp\u003e2.125\u003cbr\u003e3CFA Form for opting for taxation of income by way of royalty in respect\u003c\/p\u003e\n\u003cp\u003eof Patent\u003c\/p\u003e\n\u003cp\u003e2.132\u003cbr\u003e3CG Application for approval of scientific research programme under\u003c\/p\u003e\n\u003cp\u003esection 35(2AA) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.134\u003cbr\u003e3CH Order of approval of scientific research programme under section\u003c\/p\u003e\n\u003cp\u003e35(2AA) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.135\u003cbr\u003e3CI Receipt of payment for carrying out scientific research under\u003c\/p\u003e\n\u003cp\u003esection 35(2AA) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.136\u003cbr\u003e3CJ Report to be submitted by the prescribed authority to the Director\u003cbr\u003eGeneral (Income-tax Exemptions) after approval of scientific\u003cbr\u003eresearch programme under section 35(2AA) of the Income-tax Act,\u003cbr\u003e1961\u003c\/p\u003e\n\u003cp\u003e2.137\u003c\/p\u003e\n\u003cp\u003e3CK Application form for entering into an agreement with the\u003cbr\u003eDepartment of Scientific and Industrial Research for co-operation\u003cbr\u003ein in-house Research and Development facility and for audit of the\u003cbr\u003eaccounts maintained for that facility\u003c\/p\u003e\n\u003cp\u003e2.139\u003c\/p\u003e\n\u003cp\u003e3CL Report to be submitted by the prescribed authority to the Director\u003cbr\u003eGeneral (Income-tax Exemptions) under section 35(2AB) of the\u003cbr\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.143\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e3CLA Report from an accountant to be furnished under sub-section\u003cbr\u003e(2AB) of section 35 of the Act relating to in-house scientific\u003cbr\u003eresearch and development facility\u003c\/p\u003e\n\u003cp\u003e2.145\u003c\/p\u003e\n\u003cp\u003e3CM Application for notification of affordable housing project as\u003c\/p\u003e\n\u003cp\u003especified business under section 35AD\u003c\/p\u003e\n\u003cp\u003e2.146\u003cbr\u003e3CN Application for notification of affordable housing project as\u003c\/p\u003e\n\u003cp\u003especified business under section 35AD\u003c\/p\u003e\n\u003cp\u003e2.147\u003cbr\u003e3C-O Application form for approval under sub-section (1) of section\u003c\/p\u003e\n\u003cp\u003e35CCC of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.151\u003cbr\u003e3CP Form for notification of agricultural extension project under\u003cbr\u003esubsection (1) of section 35CCC of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.153\u003cbr\u003e3CQ Application form for approval under sub-section (1) of section\u003c\/p\u003e\n\u003cp\u003e35CCD of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.154\u003cbr\u003e3CR Form for notification of skill development project under subsection\u003c\/p\u003e\n\u003cp\u003e(1) of section 35CCD of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.156\u003cbr\u003e3CS Application for notification of a semiconductor wafer fabrication\u003cbr\u003emanufacturing unit as specified business under section 35AD\u003c\/p\u003e\n\u003cp\u003e2.157\u003cbr\u003e3CT Income attributable to assets located in India under section 9 of the\u003c\/p\u003e\n\u003cp\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.159\u003cbr\u003e4 Order by Principal Commissioner or Commissioner under subrule\u003c\/p\u003e\n\u003cp\u003e(7) of rule 11UF of the Income -tax Rules, 1962\u003c\/p\u003e\n\u003cp\u003e2.161\u003cbr\u003e5 Form 5, 5A (Omitted) 2.162\u003cbr\u003e5B Application for notification of a zero coupon bond under clause\u003c\/p\u003e\n\u003cp\u003e(48) of section 2 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.163\u003cbr\u003e5BA Certificate of an accountant under sub-rule (6) of rule 8B 2.167\u003cbr\u003e5C Details of amount attributed to capital asset remaining with the\u003c\/p\u003e\n\u003cp\u003especified entity\u003c\/p\u003e\n\u003cp\u003e2.168\u003cbr\u003e6B Audit report under section 142(2A) of the Income-tax Act, 1961 2.169\u003cbr\u003e6C Application under section 132(2)\/132(9D) of the Income tax Act,\u003c\/p\u003e\n\u003cp\u003e1961\u003c\/p\u003e\n\u003cp\u003e2.173\u003cbr\u003e6CA Report under section 132(9D) of the Income Tax Act, 1961 2.175\u003cbr\u003e6D Inventory Valuation report under clause (ii) of section 142(2A) of\u003c\/p\u003e\n\u003cp\u003ethe Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.176\u003cbr\u003e7 Notice of demand under section 156 of the Income-tax Act, 1961 2.189\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e8 Declaration under section 158A(1) of the Income-tax Act, 1961 to\u003cbr\u003ebe made by an assessee claiming that identical question of law is\u003cbr\u003epending before the High Court or the Supreme Court\u003c\/p\u003e\n\u003cp\u003e2.190\u003c\/p\u003e\n\u003cp\u003e8A In the High Court of ......... or Income-tax Appellate Tribunal..... 2.192\u003cbr\u003e9 Application for grant of approval or continuance thereof to a fund\u003c\/p\u003e\n\u003cp\u003eunder section 10(23AAA) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.194\u003cbr\u003e9A Application for exercise of option under clause (2) of the\u003cbr\u003eExplanation to sub-section (1) of section 11 of the Income - tax Act,\u003cbr\u003e1961\u003c\/p\u003e\n\u003cp\u003e2.196\u003c\/p\u003e\n\u003cp\u003e10 Notice of demand under section 156 of the Income-tax Act, 1961 2.198\u003cbr\u003e10A Application for registration of charitable or religious trust or\u003cbr\u003einstitution under clause (aa) of sub-section (1) of section 12A of the\u003cbr\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.200\u003c\/p\u003e\n\u003cp\u003e10AB Application for registration or approval 2.207\u003cbr\u003e10AC Order for registration or provisional registration or approval or\u003c\/p\u003e\n\u003cp\u003eprovisional approval\u003c\/p\u003e\n\u003cp\u003e2.212\u003cbr\u003e10AD Order for registration or approval or rejection or cancellation 2.213\u003cbr\u003e10B Audit report under section 12A(b) of the Income-tax Act, 1961, in\u003c\/p\u003e\n\u003cp\u003ethe case of charitable or religious trusts or institutions\u003c\/p\u003e\n\u003cp\u003e2.214\u003cbr\u003e10BA Declaration to be filed by the assessee claiming deduction under\u003c\/p\u003e\n\u003cp\u003esection 80GG\u003c\/p\u003e\n\u003cp\u003e2.232\u003cbr\u003e10BB Audit report under section 10(23C) of the Income-tax Act, 1961, in\u003cbr\u003ethe case of any fund or trust or institution or any university or\u003cbr\u003eother educational institution or any hospital or other medical\u003cbr\u003einstitution referred to in sub-clause (iv) or sub-clause (v) or\u003cbr\u003esubclause (vi) or sub-clause (via) of section 10(23C)\u003c\/p\u003e\n\u003cp\u003e2.233\u003c\/p\u003e\n\u003cp\u003e10BBA Application for notification under sub-clause (iv) of clause (c) of\u003cbr\u003eExplanation to the clause (23FE) of section 10 of the Income-tax\u003cbr\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.239\u003c\/p\u003e\n\u003cp\u003e10BBB Intimation by Pension Fund of investment under clause (23FE) of\u003c\/p\u003e\n\u003cp\u003esection 10 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.241\u003cbr\u003e10BBC Certificate of accountant in respect of compliance to the provisions\u003cbr\u003eof clause (23FE) of section 10 of the Income-tax Act, 1961 by the\u003cbr\u003enotified Pension Fund\u003c\/p\u003e\n\u003cp\u003e2.244\u003c\/p\u003e\n\u003cp\u003e10BBD Statement of eligible investment received 2.249\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e10BC Audit report under (sub-rule (12) of rule 17CA) of the Income-tax\u003c\/p\u003e\n\u003cp\u003eRules, 1962, in the case of an electoral trust\u003c\/p\u003e\n\u003cp\u003e2.253\u003cbr\u003e10BD Statement of particulars to be filed by reporting person under\u003cbr\u003eclause (viii) of sub-section (5) of section 80G and clause (i) to\u003cbr\u003esubsection (1A) of section 35 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.256\u003c\/p\u003e\n\u003cp\u003e10BE Certificate of donation under clause (ix) of sub-section (5) of\u003cbr\u003esection 80G and under clause (ii) to sub-section (1A) of section 35\u003cbr\u003eof the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.258\u003c\/p\u003e\n\u003cp\u003e10C Forms 10C, 10CC, 10CCA, 10CCAB, 10CCABA, 10CCAC,\u003cbr\u003e10CCAD, 10CCAE, 10CCAF, 10CCAG, 10CCAH, 10CCAI, 10CCB,\u003cbr\u003e10CCBA, 10CCBB, 10CCBBA, 10CCBC, 10CCBD (Omitted)\u003c\/p\u003e\n\u003cp\u003e2.259\u003c\/p\u003e\n\u003cp\u003e10CCC Certificate under sub-rule (3) of rule 18BBE of the Income-tax\u003c\/p\u003e\n\u003cp\u003eRules, 1962\u003c\/p\u003e\n\u003cp\u003e2.263\u003cbr\u003e10CCD Certificate under sub-section (3) of section 80QQB for Authors of\u003c\/p\u003e\n\u003cp\u003ecertain books in receipt of Royalty income, etc.\u003c\/p\u003e\n\u003cp\u003e2.264\u003cbr\u003e10CCE Certificate under sub-section (2) of section 80RRB for Patentees in\u003c\/p\u003e\n\u003cp\u003ereceipt of royalty income, etc.\u003c\/p\u003e\n\u003cp\u003e2.265\u003cbr\u003e10CCF Report under section 80LA(3) of the Income-tax Act, 1961 2.267\u003cbr\u003e10DA Report under section 80JJAA of the Income-tax Act, 1961 2.268\u003cbr\u003e10DB Form 10DB and 10DC (Omitted) 2.270\u003cbr\u003e10E Form for furnishing particulars of income u\/s 192(2A) for the year\u003cbr\u003eending 31st March, 20..... for claiming relief u\/s 89(1) by a\u003cbr\u003eGovernment servant\/an employee in a company, co-operative\u003cbr\u003esociety, local authority, university, institution, association\/body\u003c\/p\u003e\n\u003cp\u003e2.271\u003c\/p\u003e\n\u003cp\u003e10-EE [See sub-rule (1) of rule 21AAA] 2.278\u003cbr\u003e10F Information to be provided under sub-section (5) of section 90 or\u003cbr\u003esub-section (5) of section 90A of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.281\u003cbr\u003e10FA Application for Certificate of residence for the purposes of an\u003cbr\u003eagreement under section 90 and 90A of the Income Tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.283\u003cbr\u003e10FB Certificate of residence for the purposes of section 90 and 90A 2.285\u003cbr\u003e10FC Authorisation for claiming deduction in respect of any payment\u003cbr\u003emade to any financial institution located in a notified jurisdictional\u003cbr\u003earea\u003c\/p\u003e\n\u003cp\u003e2.286\u003c\/p\u003e\n\u003cp\u003e10G Omitted 2.288\u003cbr\u003e10H Certificate of foreign inward remittance 2.289\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e10HA Form 10HA and 10-I (Omitted) 2.290\u003cbr\u003e10-IA Certificate of the medical authority for certifying person with\u003cbr\u003edisability, severe disability, autism, cerebral palsy and multiple\u003cbr\u003edisability for purposes of section 80DD and section 80U\u003c\/p\u003e\n\u003cp\u003e2.291\u003c\/p\u003e\n\u003cp\u003e10-IB Application for exercise of option under sub-section (4) of section\u003c\/p\u003e\n\u003cp\u003e115BA of the Income - tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.292\u003cbr\u003e10-IC Application for exercise of option under sub-section (5) of section\u003c\/p\u003e\n\u003cp\u003e115BAA of the Income - tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.293\u003cbr\u003e10-ID Application for exercise of option under sub-section (7) of section\u003c\/p\u003e\n\u003cp\u003e115BAB of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.295\u003cbr\u003e10-IE Application for exercise\/ withdrawal of option under clause (i) of\u003cbr\u003esub-section (5) of section 115BAC of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.297\u003cbr\u003e10-IEA Application for exercise of option under clause (i) of sub-section\u003cbr\u003e(6) of section 115BAC or withdrawal of option under the proviso\u003cbr\u003eto sub-section (6) of section 115BAC of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.299\u003c\/p\u003e\n\u003cp\u003e10-IF Application for exercise of option under sub-section (5) of section\u003c\/p\u003e\n\u003cp\u003e115BAD of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.301\u003cbr\u003e10-IFA Application for exercise of option under sub-section (5) of section\u003c\/p\u003e\n\u003cp\u003e115BAE of the Income-Tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.303\u003cbr\u003e10-IG Statement of Exempt income under clause (4D) of section 10 of the\u003c\/p\u003e\n\u003cp\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.305\u003cbr\u003e10-IH Statement of income of a Specified fund eligible for concessional\u003cbr\u003etaxation under section 115AD of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.309\u003cbr\u003e10-II Statement of exempt income under clause (23FF) of section 10 of\u003c\/p\u003e\n\u003cp\u003ethe Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.313\u003cbr\u003e10-IJ Certificate to be issued by accountant under clause (23FF) of\u003c\/p\u003e\n\u003cp\u003esection 10 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.316\u003cbr\u003e10-IK Annual Statement of Exempt Income under sub-rule (2) of rule\u003cbr\u003e21AJA and taxable income under sub-rule (2) of rule 21AJAA\u003c\/p\u003e\n\u003cp\u003e2.317\u003cbr\u003e10-IL Verification by an Accountant under sub-rule (3) of rule\u003c\/p\u003e\n\u003cp\u003e21AJAVerification\u003c\/p\u003e\n\u003cp\u003e2.319\u003cbr\u003e11 Forms 11, 11A, 12, 12A (Omitted) 2.320\u003cbr\u003e12B Form for furnishing details of income u\/s 192(2) for the year\u003c\/p\u003e\n\u003cp\u003eending 31st March,....\u003c\/p\u003e\n\u003cp\u003e2.321\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e12BA Statement showing particulars of perquisites, other fringe benefits\u003cbr\u003eor amenities and profits in lieu of salary with value thereof\u003c\/p\u003e\n\u003cp\u003e2.323\u003cbr\u003e12BAA Statement showing particulars for the purposes of sub-section (2B)\u003c\/p\u003e\n\u003cp\u003eof section 192\u003c\/p\u003e\n\u003cp\u003e2.325\u003cbr\u003e12BB Statement showing particulars of claims by an employee for\u003c\/p\u003e\n\u003cp\u003ededuction of tax under section 192\u003c\/p\u003e\n\u003cp\u003e2.326\u003c\/p\u003e\n\u003cp\u003e12BBA Declaration to be furnished by Specified Senior Citizen under sub-\u003cbr\u003eclause (iii) of clause (b) of Explanation to section 194P\u003c\/p\u003e\n\u003cp\u003e2.328\u003cbr\u003e13 Application by a person for a certificate under section 197 and\/or\u003cbr\u003e206C(9) of the Income-tax Act, 1961, for no deduction\/collection of\u003cbr\u003etax or deduction of tax at a lower rate\u003c\/p\u003e\n\u003cp\u003e2.329\u003c\/p\u003e\n\u003cp\u003e15C Application by a banking company for a certificate under section\u003cbr\u003e195(3) of the Income-tax Act, 1961, for receipt of interest and other\u003cbr\u003esums without deduction of tax\u003c\/p\u003e\n\u003cp\u003e2.332\u003c\/p\u003e\n\u003cp\u003e15CA Information to be furnished for payments, chargeable to tax, to a\u003cbr\u003enon-resident not being a company, or to a foreign company\u003c\/p\u003e\n\u003cp\u003e2.333\u003cbr\u003e15CB Certificate of an accountant 2.338\u003cbr\u003e15CC Quarterly statement to be furnished by an authorised dealer in\u003c\/p\u003e\n\u003cp\u003erespect of remittances\u003c\/p\u003e\n\u003cp\u003e2.340\u003cbr\u003e15CD Quarterly statement to be furnished by a unit of an International\u003cbr\u003eFinancial Services Centre, as referred to in subsection (1A) of\u003cbr\u003esection 80LA, in respect of remittances, made for the quarter of\u003cbr\u003e.............. of................(Financial Year)\u003c\/p\u003e\n\u003cp\u003e2.341\u003c\/p\u003e\n\u003cp\u003e15D Application by a person other than a banking company for a\u003cbr\u003ecertificate under section 195(3) of the Income-tax Act, 1961, for\u003cbr\u003ereceipt of sums other than interest and dividends without\u003cbr\u003ededuction of tax of tax\u003c\/p\u003e\n\u003cp\u003e2.342\u003c\/p\u003e\n\u003cp\u003e15E Application by a person for a certificate under section 195(2) and\u003cbr\u003e195(7) of the Income-tax Act, 1961, for determination of\u003cbr\u003eappropriate proportion of sum (other than salary) payable to\u003cbr\u003enonresident, chargeable to tax in case of the recipient.\u003c\/p\u003e\n\u003cp\u003e2.343\u003c\/p\u003e\n\u003cp\u003e15G Declaration under sub-sections (1) and (1A) of section 197A of the\u003cbr\u003eIncome-tax Act, 1961, to be made by an individual or a person (not\u003cbr\u003ebeing a company or a firm) claiming certain receipts without\u003cbr\u003ededuction of tax of tax\u003c\/p\u003e\n\u003cp\u003e2.352\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e15H Declaration under sub-section (1C) of section 197A of the\u003cbr\u003eIncometax Act, 1961, to be made by an individual who is of the age\u003cbr\u003eof sixty-five years or more claiming certain receipts without\u003cbr\u003ededuction of tax\u003c\/p\u003e\n\u003cp\u003e2.355\u003c\/p\u003e\n\u003cp\u003e15-I Forms 15-I, 15J (Omitted) 2.359\u003cbr\u003e16 Certificate under section 203 of the Income-tax Act, 1961 for Tax\u003c\/p\u003e\n\u003cp\u003ededucted at source on Salary\u003c\/p\u003e\n\u003cp\u003e2.360\u003cbr\u003e16A Certificate under section 203 of the Income-tax Act, 1961 for Tax\u003c\/p\u003e\n\u003cp\u003ededucted at source\u003c\/p\u003e\n\u003cp\u003e2.366\u003cbr\u003e16AA Omitted 2.368\u003cbr\u003e16B Certificate under section 203 of the Income-tax Act, 1961 for tax\u003c\/p\u003e\n\u003cp\u003ededucted at source\u003c\/p\u003e\n\u003cp\u003e2.369\u003cbr\u003e16C Certificate under section 203 of the Income-tax Act, 1961 for tax\u003c\/p\u003e\n\u003cp\u003ededucted at source\u003c\/p\u003e\n\u003cp\u003e2.370\u003cbr\u003e16D Certificate under section 203 of the Income-tax Act, 1961 for tax\u003c\/p\u003e\n\u003cp\u003ededucted at source\u003c\/p\u003e\n\u003cp\u003e2.371\u003cbr\u003e16E Certificate under section 203 of the Income-tax Act, 1961 for tax\u003c\/p\u003e\n\u003cp\u003ededucted at source\u003c\/p\u003e\n\u003cp\u003e2.372\u003cbr\u003e22 Forms 22 and 24 (Omitted) 2.373\u003cbr\u003e24G TDS\/TCS Book Adjustment Statement 2.374\u003cbr\u003e24Q Quarterly Statement of deduction of tax under sub-section (3) of\u003cbr\u003esection 200 of the Income‐tax Act in respect of salary for the\u003cbr\u003equarter ended.............(June\/September\/ December\/March)...\u003cbr\u003e(Financial Year)\u003c\/p\u003e\n\u003cp\u003e2.379\u003c\/p\u003e\n\u003cp\u003e26 (Omitted) 2.388\u003cbr\u003e26A Form for furnishing accountant certificate under the first proviso\u003cbr\u003eto sub-section (1) of section 201 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.389\u003cbr\u003e26AS Annual Return of deduction of tax under section 206 of Income-tax\u003cbr\u003eAct, 1961 in respect of all payments other than Salaries for the year\u003cbr\u003eending 31st March,______\u003c\/p\u003e\n\u003cp\u003e2.392\u003c\/p\u003e\n\u003cp\u003e26B Form to be filed by the deductor, if he claims refund of sum paid\u003c\/p\u003e\n\u003cp\u003eunder Chapter XVII-B of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.393\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e26Q Quarterly statement of deduction of tax under sub-section (3) of\u003cbr\u003esection 200 of the Income-tax Act, 1961 in respect of all payments\u003cbr\u003eother than Salary for the quarter ended\u003cbr\u003eJune\/September\/December\/March (tick whichever applicable)\u003cbr\u003e...(year)\u003c\/p\u003e\n\u003cp\u003e2.394\u003c\/p\u003e\n\u003cp\u003e26QA Particulars required to be maintained for furnishing quarterly\u003c\/p\u003e\n\u003cp\u003ereturn under section 206A\u003c\/p\u003e\n\u003cp\u003e2.402\u003cbr\u003e26QAA Quarterly return under section 206A for the quarter ended\u003cbr\u003eJune\/September\/December\/March (tick whichever applicable) of\u003cbr\u003ethe Financial Year _____\u003c\/p\u003e\n\u003cp\u003e2.404\u003c\/p\u003e\n\u003cp\u003e26QB Challan –cum – statement of deduction of tax under section 194IA 2.407\u003cbr\u003e26QC Challan -cum - statement of deduction of tax under section 194-IB 2.409\u003cbr\u003e26QD Challan–cum–statement of deduction of tax under section 194M 2.411\u003cbr\u003e26QE Challan-cum-statement of deduction of tax under section 194S by\u003c\/p\u003e\n\u003cp\u003especified persons\u003c\/p\u003e\n\u003cp\u003e2.412\u003cbr\u003e26QF Quarterly statement of tax deposited in relation to transfer of\u003cbr\u003evirtual digital asset under section 194S to be furnished by an\u003cbr\u003eExchange for the quarter ending............... June\/September\/\u003cbr\u003eDecember\/ March\u003c\/p\u003e\n\u003cp\u003e2.413\u003c\/p\u003e\n\u003cp\u003e27A Form for furnishing information with the statement of\u003cbr\u003ededuction\/collection of tax at source (tick) whichever is\u003cbr\u003eapplicable) filed on computer media for the period (From........\u003cbr\u003eto..........( dd\/mm\/yyyy)\u003c\/p\u003e\n\u003cp\u003e2.414\u003c\/p\u003e\n\u003cp\u003e27B Form for furnishing information with the statement of collection of\u003cbr\u003etax at source filed on computer media for the period ending..........\u003cbr\u003e(dd\/mm\/yyyy)\u003c\/p\u003e\n\u003cp\u003e2.417\u003c\/p\u003e\n\u003cp\u003e27BA Form for furnishing accountant certificate under first proviso to\u003cbr\u003esub-section (6A) of section 206C of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.420\u003c\/p\u003e\n\u003cp\u003e27C Declaration under sub-section (1A) of section 206C of the Income-\u003cbr\u003etax Act, 1961 to be made by a buyer for obtaining goods without\u003c\/p\u003e\n\u003cp\u003ecollection of tax\u003c\/p\u003e\n\u003cp\u003e2.423\u003c\/p\u003e\n\u003cp\u003e27D Certificate under section 206C of the Income-tax Act, 1961 for Tax\u003c\/p\u003e\n\u003cp\u003ecollected at source\u003c\/p\u003e\n\u003cp\u003e2.425\u003cbr\u003e27E (Omitted) 2.427\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e27EQ Quarterly statement of Tax Collection at Source under section\u003cbr\u003e206C of Income-tax Act, 1961 for the quarter ended\u003cbr\u003eJune\/September\/December\/March (tick whichever\u003cbr\u003eapplicable)...(year)\u003c\/p\u003e\n\u003cp\u003e2.428\u003c\/p\u003e\n\u003cp\u003e27Q Quarterly statement of deduction of tax under sub-section (3) of\u003cbr\u003esection 200 of I.T. Act, 1961 in respect of payments other than\u003cbr\u003eSalary made to non-residents for the quarter ended.......\u003cbr\u003eJune\/September\/ December\/March ____(Financial year)\u003c\/p\u003e\n\u003cp\u003e2.431\u003c\/p\u003e\n\u003cp\u003e28 Notice of demand under section 156 of the Income-tax Act, 1961\u003cbr\u003efor payment of advance tax under sub-section (3) or sub-section (4)\u003cbr\u003eof section 210\u003c\/p\u003e\n\u003cp\u003e2.441\u003c\/p\u003e\n\u003cp\u003e28A Intimation to the Assessing Officer under section 210(5) regarding\u003cbr\u003ethe notice of demand under section 156 of the Income-tax Act, 1961\u003cbr\u003efor payment of advance tax under section 210(3)\/210(4) of the Act\u003c\/p\u003e\n\u003cp\u003e2.443\u003c\/p\u003e\n\u003cp\u003e29B Report under Section 115JB of the Income-tax Act, 1961 for\u003c\/p\u003e\n\u003cp\u003ecomputing the book profits of the company\u003c\/p\u003e\n\u003cp\u003e2.445\u003cbr\u003e29C Report under section 115JC of the Income-tax Act, 1961 for\u003cbr\u003ecomputing adjusted total income and minimum alternate tax of the\u003cbr\u003elimited liability partnership\u003c\/p\u003e\n\u003cp\u003e2.449\u003c\/p\u003e\n\u003cp\u003e29D Application by a person under section 239A of the Income-tax Act,\u003c\/p\u003e\n\u003cp\u003e1961 for refund of tax deducted\u003c\/p\u003e\n\u003cp\u003e2.451\u003cbr\u003e30 (Omitted) 2.453\u003cbr\u003e30A Form of undertaking to be furnished under sub-section (1) of\u003c\/p\u003e\n\u003cp\u003esection 230 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.454\u003cbr\u003e30B Objection Certificate for a person not domiciled in India under\u003c\/p\u003e\n\u003cp\u003esection 230(1) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.455\u003cbr\u003e30C Form for furnishing the details under section 230(1A) of the\u003c\/p\u003e\n\u003cp\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.456\u003cbr\u003e31 Application for a certificate under the first proviso to sub-section\u003c\/p\u003e\n\u003cp\u003e(1A) of section 230 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.458\u003cbr\u003e33 Clearance certificate under the first proviso to sub-section (1A) of\u003c\/p\u003e\n\u003cp\u003esection 230 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.459\u003cbr\u003e34A Forms 34A, 34B and 34BA (Omitted) 2.460\u003cbr\u003e34BB Exercise of option to withdraw pending application under\u003cbr\u003esubsection (1) of section 245M of the income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.461\u003cbr\u003e34BC Application to the Dispute Resolution Committee 2.462\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e34C Form of application for obtaining an advance ruling under section\u003c\/p\u003e\n\u003cp\u003e245Q(1) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.464\u003cbr\u003e34D Form of application by a resident applicant seeking advance ruling\u003cbr\u003eunder section 245Q(1) of the Income-tax Act, 1961 in relation to a\u003cbr\u003etransaction undertaken or proposed to be undertaken by him with\u003cbr\u003ea non-resident\u003c\/p\u003e\n\u003cp\u003e2.469\u003c\/p\u003e\n\u003cp\u003e34DA Form of application by a resident applicant referred to in section\u003cbr\u003e245N(b)(iia) seeking advance ruling under section 245Q(1) of the\u003cbr\u003eIncome-tax Act, 1961 in relation to a transaction undertaken or\u003cbr\u003eproposed to be undertaken by him.\u003c\/p\u003e\n\u003cp\u003e2.474\u003c\/p\u003e\n\u003cp\u003e34E Form of application by a person falling within such class or\u003cbr\u003ecategory of persons as notified by Central Government in exercise\u003cbr\u003eof powers conferred for obtaining and advance rulling u\/s 245Q(1)\u003cbr\u003eof the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.478\u003c\/p\u003e\n\u003cp\u003e34EA Form of application for obtaining an advance ruling under section\u003c\/p\u003e\n\u003cp\u003e245Q(1) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.481\u003cbr\u003e34F Form of application for giving effect to the terms of any agreement\u003cbr\u003eunder clause (h) of sub-section (2) of section 295 of the Income-tax\u003cbr\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.485\u003c\/p\u003e\n\u003cp\u003e35 Appeal to the Commissioner of Income-tax (Appeals) 2.487\u003cbr\u003e36 Form of appeal to the Appellate Tribunal 2.489\u003cbr\u003e36A Form of memorandum of cross-objections to the Appellate\u003c\/p\u003e\n\u003cp\u003eTribunal 490\u003c\/p\u003e\n\u003cp\u003e2.494\u003cbr\u003e37 Forms 37, 37EE, 37F, 37G, 37H, 37I (Omitted) 2.497\u003cbr\u003e38 Register of income-tax practitioners maintained by the Chief\u003c\/p\u003e\n\u003cp\u003eCommissioner or Commissioner of Income-tax\u003c\/p\u003e\n\u003cp\u003e2.498\u003cbr\u003e39 Form of application for registration as authorised income- tax\u003c\/p\u003e\n\u003cp\u003epractitioner\u003c\/p\u003e\n\u003cp\u003e2.499\u003cbr\u003e40 Certificate of registration 2.500\u003cbr\u003e40A Form of nomination 2.501\u003cbr\u003e40B Form for modifying nomination 2.502\u003cbr\u003e40C Application for recognition 2.503\u003cbr\u003e41 Form for maintaining accounts of subscribers to a recognised\u003c\/p\u003e\n\u003cp\u003eprovident fund\u003c\/p\u003e\n\u003cp\u003e2.505\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e42 Appeal against refusal to recognise or withdrawal of recognition\u003c\/p\u003e\n\u003cp\u003efrom a provident fund\u003c\/p\u003e\n\u003cp\u003e2.508\u003cbr\u003e43 Appeal against refusal to approve or withdrawal of approval from\u003c\/p\u003e\n\u003cp\u003ea superannuation fund\u003c\/p\u003e\n\u003cp\u003e2.509\u003cbr\u003e44 Appeal against refusal to approve or withdrawal of approval from\u003c\/p\u003e\n\u003cp\u003ea gratuity fund\u003c\/p\u003e\n\u003cp\u003e2.510\u003cbr\u003e45 Warrant of authorisation under section 132 of the Income-tax Act,\u003c\/p\u003e\n\u003cp\u003e1961, and rule 112(1) of the Income-tax Rules, 1962\u003c\/p\u003e\n\u003cp\u003e2.511\u003cbr\u003e45A Warrant of authorisation under the proviso to sub-section (1) of\u003c\/p\u003e\n\u003cp\u003esection 132 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.513\u003cbr\u003e45B Warrant of authorisation under sub-section (1A) of section 132 of\u003c\/p\u003e\n\u003cp\u003ethe Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.515\u003cbr\u003e45C Warrant of authorisation under sub-section (1) of section 132A of\u003c\/p\u003e\n\u003cp\u003ethe Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.516\u003cbr\u003e45D Information to be furnished to the income-tax authority under\u003c\/p\u003e\n\u003cp\u003esection 133B of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.517\u003cbr\u003e46 Application for information under clause (b) of sub-section (1) of\u003c\/p\u003e\n\u003cp\u003esection 138 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.519\u003cbr\u003e47 Form for furnishing information under clause (b) of sub-section (1)\u003c\/p\u003e\n\u003cp\u003eof section 138 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.520\u003cbr\u003e48 Form for intimating non-availability of information under clause\u003cbr\u003e(b) of sub-section (1) of section 138 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.521\u003cbr\u003e49 Refusal to supply information under clause (b) of sub-section (1) of\u003c\/p\u003e\n\u003cp\u003esection 138 of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.522\u003cbr\u003e49A Application for allotment of Permanent Account Number under\u003c\/p\u003e\n\u003cp\u003esection 139A of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.523\u003cbr\u003e49AA Application for Allotment of Permanent Account Number\u003cbr\u003eIndividuals not being a Citizen of India\/Entities incorporated\u003cbr\u003eoutside India\/ Unincorporated entities formed outside India\u003c\/p\u003e\n\u003cp\u003e2.531\u003c\/p\u003e\n\u003cp\u003e49B Form of application for allotment of Tax Deduction Account\u003cbr\u003eNumber under section 203A and Tax Collection Account Number\u003cbr\u003eunder section 206CA of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.539\u003c\/p\u003e\n\u003cp\u003e49BA Quarterly statement to be furnished by specified fund in respect of\u003cbr\u003ea non-resident referred to in rule 114AAB for the quarter of\u003cbr\u003e............ of ..... (Financial Year)\u003c\/p\u003e\n\u003cp\u003e2.544\u003c\/p\u003e\n\u003cp\u003e49C Annual Statement under section 285 of the Income-tax Act, 1961 2.545\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e49D Information and documents to be furnished by an Indian concern\u003c\/p\u003e\n\u003cp\u003eunder section 285A\u003c\/p\u003e\n\u003cp\u003e2.549\u003cbr\u003e52A Statement to be furnished to the Assessing Officer under section\u003cbr\u003e285B of the Income-tax Act, 1961, in respect of production of a\u003cbr\u003ecinematograph film\u003c\/p\u003e\n\u003cp\u003e2.552\u003c\/p\u003e\n\u003cp\u003e54 Forms 54, 55, 56, 56A, 56AA (Omitted) 2.554\u003cbr\u003e56A Forms 56B, 56BA, 56C, 56CA, 56D, 56E, 56F, 56FF (Omitted) 2.555\u003cbr\u003e56F Report under section 10AA of the Income -tax Act, 1961 2.556\u003cbr\u003e56FF Particulars to be furnished under clause (b) of sub-section (1B) of\u003c\/p\u003e\n\u003cp\u003esection 10A of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.558\u003cbr\u003e56G Forms 56G and 56H (Omitted) 2.560\u003cbr\u003e57 Certificate under section 222 or 223 of the Income-tax Act, 1961 2.561\u003cbr\u003e58A Forms 58A and 58B (Omitted) 2.562\u003cbr\u003e58C Report to be submitted under clause (ii) of sub-section (4) of\u003cbr\u003esection 35AC of the Income-tax Act, 1961 to the National\u003cbr\u003eCommittee by an approved association or institution\u003c\/p\u003e\n\u003cp\u003e2.563\u003c\/p\u003e\n\u003cp\u003e58D Report to be submitted by a public sector company, local authority\u003c\/p\u003e\n\u003cp\u003eor an approved association or institution under clause (ii) of sub-\u003cbr\u003esection (5) of section 35AC of the Income-tax Act, 1961 to the\u003c\/p\u003e\n\u003cp\u003eNational Committee on a notified eligible project or scheme\u003c\/p\u003e\n\u003cp\u003e2.564\u003c\/p\u003e\n\u003cp\u003e59 Application for approval of issue of public companies under\u003c\/p\u003e\n\u003cp\u003esection 88(2)(xvi) of the Income-tax Act\u003c\/p\u003e\n\u003cp\u003e2.567\u003cbr\u003e59A Application for approval of mutual funds investing in the eligible\u003cbr\u003eissue of public companies under section 88(2)(xvii) of the\u003cbr\u003eIncometax Act\u003c\/p\u003e\n\u003cp\u003e2.569\u003c\/p\u003e\n\u003cp\u003e60 Form of declaration to be filed by a person who does not have\u003cbr\u003eeither a permanent account number or General Index Register\u003cbr\u003eNumber and who makes payment in cash in respect of transaction\u003cbr\u003especified in clauses (a) to (h) of rule 114B\u003c\/p\u003e\n\u003cp\u003e2.570\u003c\/p\u003e\n\u003cp\u003e61 Form of declaration to be filed by a person who has agricultural\u003cbr\u003eincome and is not in receipt of any other income chargeable to\u003cbr\u003eincome-tax in respect of transactions specified in clauses (a) to (h)\u003cbr\u003eof rule 114B\u003c\/p\u003e\n\u003cp\u003e2.573\u003c\/p\u003e\n\u003cp\u003e61A Statement of Specified Financial Transactions under section\u003c\/p\u003e\n\u003cp\u003e285BA(1) of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.581\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e61B Statement of Reportable Account under sub-section (1) section\u003c\/p\u003e\n\u003cp\u003e285BA of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.588\u003cbr\u003e62 Certificate from the principal officer of the amalgamated company\u003cbr\u003eand duly verified by an accountant regarding achievement of the\u003cbr\u003eprescribed level of production and continuance of such level of\u003cbr\u003eproduction in subsequent years\u003c\/p\u003e\n\u003cp\u003e2.593\u003c\/p\u003e\n\u003cp\u003e63 Forms 63, 63A and 63AA (Omitted) 2.594\u003cbr\u003e64 Statement of income paid or credited by Venture Capital Company\u003cbr\u003eor Venture Capital Fund to be furnished under section 115U of the\u003cbr\u003eIncome-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.595\u003c\/p\u003e\n\u003cp\u003e64A Statement of income distributed by a business trust to be furnished\u003c\/p\u003e\n\u003cp\u003eunder section 115UA of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.598\u003cbr\u003e64B Statement of income distributed by a business trust to be provided\u003cbr\u003eto the unit holder under section 115UA of the Incometax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.601\u003cbr\u003e64C Statement of income distributed by an investment fund to be\u003cbr\u003eprovided to the unit holder under section 115UB of the Incometax\u003cbr\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.602\u003c\/p\u003e\n\u003cp\u003e64D Statement of income paid or credited by investment fund to be\u003cbr\u003efurnished under section 115UB of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.604\u003cbr\u003e64E Statement of income paid or credited by a securitisation trust to be\u003cbr\u003efurnished under section 115TCA of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.610\u003cbr\u003e64F Statement of income distributed by a securitisation trust to be\u003cbr\u003eprovided to the investor under section 115TCA of the Income-tax\u003cbr\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.613\u003c\/p\u003e\n\u003cp\u003e65 Application for exercising\/renewing option for the tonnage tax\u003cbr\u003escheme under sub-section (1) of section 115VP or sub-section (1) of\u003cbr\u003esection 115VR of the Income-tax Act, 1961\u003c\/p\u003e\n\u003cp\u003e2.615\u003c\/p\u003e\n\u003cp\u003e66 Audit Report under clause (ii) of section 115VW of the Income-tax\u003c\/p\u003e\n\u003cp\u003eAct, 1961\u003c\/p\u003e\n\u003cp\u003e2.619\u003cbr\u003e67 Statement of income from a country or specified territory outside\u003c\/p\u003e\n\u003cp\u003eIndia and Foreign Tax Credit\u003c\/p\u003e\n\u003cp\u003e2.626\u003cbr\u003e68 Form of application under section 270AA(2) of the Income-tax Act,\u003c\/p\u003e\n\u003cp\u003e1961\u003c\/p\u003e\n\u003cp\u003e2.628\u003cbr\u003e69 Application for recomputation of income under sub-section (18) of\u003c\/p\u003e\n\u003cp\u003esection 155\u003c\/p\u003e\n\u003cp\u003e2.629\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eForm No. Pages\u003cbr\u003e70 Intimation to the Assessing Officer of the payment of tax on\u003cbr\u003eincome recomputed under sub-section (18) of section 155\u003c\/p\u003e\n\u003cp\u003e2.630\u003cbr\u003e71 Application under sub-section (20) of section 155 for credit of tax\u003c\/p\u003e\n\u003cp\u003ededuction at source (TDS)\u003c\/p\u003e\n\u003cp\u003e2.631\u003c\/p\u003e\n\u003ch2\u003eDIVISION III - ALLIED RULES \u0026amp; SCHEMES\u003c\/h2\u003e\n\u003cp\u003eAllied Rules Page\u003cbr\u003eThe Income-tax (Certificate Proceedings) Rules, 1962 3.6\u003cbr\u003eThe Income Tax Appellate Tribunal Rules, 1963 3.62\u003cbr\u003eNational Savings Certificates (VIII Issue) Rules, 1989 3.79\u003cbr\u003eNational Savings Scheme Rules, 1992 3.100\u003cbr\u003eAuthority for Advance Rulings (Procedure) Rules, 1996 3.105\u003cbr\u003eThe Income-tax Settlement Commission (Procedure) Rules, 1997 3.113\u003cbr\u003eSecurities Transaction Tax Rules, 2004 3.122\u003cbr\u003eIncome-tax Welfare Fund Rules, 2007 3.142\u003cbr\u003eIncome-tax (Dispute Resolution Panel) Rules, 2009 3.146\u003cbr\u003eThe Income-tax Ombudsman Guidelines 2010 3.156\u003cbr\u003eNational Savings Certificates (IX-Issue) Rules, 2011 3.163\u003cbr\u003eSukanya Samriddhi Account Rules, 2016 3.180\u003cbr\u003eEqualisation Levy Rules, 2016 3.186\u003cbr\u003eBank Term Deposit Scheme, 2006 3.199\u003cbr\u003eCapital Gains Accounts Scheme, 1988 3.204\u003cbr\u003eCentralised Processing of Returns Scheme, 2011 3.230\u003cbr\u003eCentralised Processing of Statements of Tax Deducted at Source Scheme, 2013 3.236\u003cbr\u003eCommodities Transaction Tax Rules, 2013 3.240\u003cbr\u003eCentralised Verification Scheme, 2019 3.252\u003cbr\u003eDeposit Scheme for Retiring Employees of Public Sector Companies, 1991 3.255\u003cbr\u003eDeposit Scheme for Retiring Government Employees, 1989 3.265\u003cbr\u003eDirection that the Provisions of the Income-tax Act relating to Processing of\u003cbr\u003eReturns shall or shall not apply with such exceptions, modifications and 3.276\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003eAllied Rules Page\u003cbr\u003eadaptations as provided in the Centralised Processing of Returns Scheme, 2011\u003cbr\u003eThe Prohibition of Benami Property Transactions Rules, 2016 3.281\u003cbr\u003eElectoral Trusts Scheme, 2013 3.287\u003cbr\u003eElectronic Filing of Returns of Tax Collected at Source Scheme, 2005 3.293\u003cbr\u003eElectronic Furnishing of Return of Income Scheme, 2007 3.297\u003cbr\u003eEmployees' Stock Option Plan or Scheme 3.302\u003cbr\u003eEquity Linked Savings Scheme, 2005 3.306\u003cbr\u003eFurnishing of Return of Income on Internet Scheme, 2004 3.310\u003cbr\u003eIndustrial Park Scheme, 2008 3.314\u003cbr\u003eIssue of Foreign Currency Convertible Bonds and Ordinary Shares (Through\u003cbr\u003eDepository Receipt Mechanism) Scheme, 1993 3.324\u003cbr\u003eIssue of Foreign Currency Exchangeable Bonds Scheme, 2008 3.340\u003cbr\u003eRajiv Gandhi Equity Savings Scheme, 2012 3.344\u003cbr\u003eRajiv Gandhi Equity Savings Scheme, 2013 3.353\u003cbr\u003eReverse Mortgage Scheme, 2008 3.364\u003cbr\u003eScheme for Bulk Filing of Returns by Salaried Employees, 2002 3.368\u003cbr\u003eScheme for Filing of Returns by Salaried Employees through Employer, 2004 3.377\u003cbr\u003eScheme for Furnishing of Paper Returns of Tax Collected at Source, 2005 3.380\u003cbr\u003eScheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005 3.383\u003cbr\u003eScheme to Develop, Operate and Maintain Special Economic Zones 3.386\u003cbr\u003eSecurities Lending Scheme, 1997 3.390\u003cbr\u003eSite Restoration Fund Scheme, 1999 3.395\u003cbr\u003eSoftware Technology Parks Scheme 3.406\u003cbr\u003eSovereign Gold Bonds Scheme, 2015 3.409\u003cbr\u003eTax Return Preparer Scheme, 2006 3.414\u003cbr\u003eFaceless Assessment Scheme, 2019 3.423\u003cbr\u003eFaceless Appeal Scheme, 2020 3.438\u003cbr\u003eFaceless Penalty Scheme, 2021 3.451\u003cbr\u003eNational Pension Scheme Tier II- Tax Saver Scheme, 2020 3.464\u003cbr\u003eThe Direct Tax Vivad Se Vishwas Rules, 2020 3.466\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":43020668076241,"sku":null,"price":2216.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INCOMETAXRULES1962MOCKUP_jpg.jpg?v=1775026220","url":"https:\/\/shop.taxscan.in\/products\/income-tax-rules-1962","provider":"Shopscan","version":"1.0","type":"link"}