List of Income Tax Rules & Regulations 1962, in India (All Rules with Explanation)




RULE & CAUSE:
1 to 2 - Preliminary
2A to 11T - Determination of income
12 to 15 - Assessment procedure
16 - Avoidance of repetitive appeals
16A to 21B - Tax exemptions and reliefs
22 to 25 - Registration of firms
26 to 37B - Deduction of tax at source
37C to 37H - Collection of tax at source
38 to 40 - Payment of advance tax
40A - Tax credit
40B - Minimum alternate tax
41 - Refunds
42 to 44B - Tax clearance certificates
44C to 44D - Settlement of cases
44E to 44F - Advance rulings
44G to 44H - Mutual agreement procedure
45 to 48 - Appeals
48A to 48C - Annuity deposits
48D to 48H - Acquisition of immovable properties under xxa
48I to 48L - Purchase of immovable properties under xxc
49 to 66 - Authorised representatives
67 to 81 - Recognised provident funds
82 to 97 - Approved superannuation funds
98 to 111 - Approved gratuity funds
111A to 125 - Miscellaneous

1. List of Income Tax Rules & Regulations 1962, (Rules 1 - 10)
2. List of Income Tax Rules & Regulations 1962, (Rules 11 - 20)
3. List of Income Tax Rules & Regulations 1962, (Rules 21 - 50)
4. List of Income Tax Rules & Regulations 1962, (Rules 51- 25)

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