List of Income Tax Rules & Regulations 1962, (Rules 21 – 50)

Rule 21 : Limits for life insurance premia in the case of authors, etc.
Rule 21A : Relief when salary is paid in arrears or in advance, etc.
Rule 21AA : Furnishing of particulars for claiming relief under section 89(1)
Rule 21AB : Certificate for claiming relief under an agreement referred to in section 90 and 90A.
Rule 21AC : Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
Rule 21B : Relief when interest on securities is received in arrears
Rule 22 : Application for registration of a firm
Rule 23 : Intimation regarding subsequent changes in constitution, etc.
Rule 24 : Declaration for continuation of registration
Rule 24A : Communication regarding partner who is a benamidar

Rule 25 : Certificate of registration
Rule 26 : Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
Rule 26A : Furnishing of particulars of income under the head Salaries
Rule 26B : Statement of particulars of income under heads of income other than Salaries for deduction of tax at source
Rule 27 : Prescribed arrangements for declaration and payment of dividends within India
Rule 28 : Application for certificates for deduction of tax at lower rates
Rule 28A : Statement by shareholder claiming receipt of dividend without deduction of tax
Rule 28AA : Certificate for deduction at lower rates or no deduction of tax from income other than dividends
Rule 28AB : Certificate of no deduction of tax in case of certain entities
Rule 29 : Certificate of no deduction of tax or deduction at lower rates from dividends
Rule 29A : Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.
Rule 29AA : Form of certificate to be filed with the return of income for claiming deduction under section 80-O
Rule 29B : Application for certificate authorising receipt of interest and other sums without deduction of tax
Rule 29C : Declaration by person claiming receipt of certain incomes without deduction of tax
Rule 29D : Form of declaration under second proviso/third proviso to section 194C(3)(i)
Rule 30 : Time and mode of payment to Government account of tax deducted at source or tax paid
under sub-section (1A) of section 192.
Rule 30A : Credit for tax deducted at source to a person other than the shareholder in certain circumstances
Rule 31 : Certificate of tax deducted at source to be furnished under section 203.
Rule 31A : Quarterly statement of deduction of tax or collection of tax
Rule 31AA : Statement of collection of tax under proviso to sub-section (3) of section 206C.
Rule 31AB : Annual statement of tax deducted or collected or paid
Rule 31AC : Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
Rule 31ACA : Quarterly return under section 206A
Rule 31ACB : Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
Rule 32 : Monthly statement or certificate of deduction of tax from Salaries
Rule 33 : Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
Rule 34 : Return in lieu of monthly return under rule 32
Rule 35 : Annual return of salaries paid and tax deducted therefrom
Rule 36 : Prescribed persons for section 206
Rule 36A : Prescribed authority for purposes of section 206
Rule 37 : Prescribed returns regarding tax deducted at source under section 206
Rule 37A : Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.]
Rule 37AA : Return of interest paid to residents without deduction of tax
Rule 37B : Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
Rule 37BA : Credit for tax deducted at source for the purposes of section 199
Rule 37BB : Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company
Rule 37C : Declaration by a buyer for no collection of tax at source under section 206C(1A)
Rule 37CA : Time and mode of payment to Government account of tax collected at source under
section 206C.
Rule 37D : Certificate of tax collected at source under section 206C(5).
Rule 37E : Prescribed returns regarding tax collected at source under section 206C(5A)
Rule 37EA : Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
Rule 37F : Prescribed authority for purposes of section 206C(5A)
Rule 37G : Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
Rule 37H : Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
Rule 37I : Credit for tax collected a source for the purposes of sub-section (4) of section 206C
Rule 37J : Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C
Rule 38 : Notice of demand
Rule 38A : Statement of advance tax
Rule 39 : Estimate of advance tax
Rule 40 : Waiver of interest
Rule 40A : Claim for credit
Rule 40B : Special provision for payment of tax by certain companies
Rule 40C : Valuation of specified security or sweat equity share being a share in the company
Rule 40D : Valuation of specified security not being an equity share in the company
Rule 40E : Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB.
Rule 40F : Non Application of provisions of Chapter VIIC
Rule 41 : Refund claim
Rule 42 : Prescribed authority for tax clearance certificates
Rule 43 : Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
Rule 44 : Production of certificate
Rule 44A : Application for tax clearance certificate for registration of documents in certain cases
Rule 44B : Grant of tax clearance certificate or refusal
Rule 44C : Form of application for settlement of case and intimation to the Assessing Officer
Rule 44CA : Disclosure of information in the application for settlement of cases
Rule 44D : Fee for furnishing copy of report
Rule 44E : Form of application for obtaining an advance ruling

Rule 44F : Certification of copies of the advance rulings pronounced by the Authority
Rule 44G : Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
Rule 44GA : Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
Rule 44H : Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement
Rule 45 : Form of appeal to Commissioner (Appeals)
Rule 46 : Mode of service
Rule 46A : Production of additional evidence before the Deputy Commissioner (Appeals)and Commissioner (Appeals)
Rule 47 : Form of appeal and memorandum of cross-objections to Appellate Tribunal
Rule 48 : Form of application for reference to High Court
Rule 48A : Notice of demand
Rule 48B : Estimate of advance deposit
Rule 48C : Estimate of annuity deposit for the assessment year 1964-65
Rule 48D : Jurisdiction of competent authorities
Rule 48DD : Statement to be registered with the competent authority under section 269AB
Rule 48E : Manner of publication of notice for acquisition
Rule 48F : Form of appeal to the Appellate Tribunal
Rule 48G : Statement to be furnished in respect of transfers of immovable property
Rule 48H : Form of fortnightly return to be forwarded by registering officer to the competent authority
Rule 48I : Rate of interest for determination of discounted value of consideration
Rule 48J : Jurisdiction of appropriate authority
Rule 48K : Value of immovable property
Rule 48L : Statement to be furnished under section 269UC(3)
Rule 49 : Definitions
Rule 50 : Accountancy examinations recognised

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