The Income-tax Rules, 2026
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Rules 1-37
Rules 38-74
Rules 75-111
Rules 112-148
Rules 149-185
Rules 186-222
Rules 223-259
Rules 260-296
Rules 297-333
Rule No.
Particulars
1
Short title and commencement
2
Definitions
3
Arrangements for declaration and payment of dividends within India
4
Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
5
Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
6
Method of determination of period of holding of capital assets in certain cases
7
Procedure for notification of zero coupon bond
8
Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
9
Determination of income in case of non-residents
10
Definition of terms for rules 11 and 12
11
Fair market value of assets in certain cases
12
Determination of income attributable to assets in India
13
Threshold for purposes of significant economic presence
14
Method for determining amount of expenditure in relation to income not includible in total income
15
Valuation of perquisites
16
Annual accretion referred to in section 17(1)(i)
17
Salary income for purposes of section 17(1)(c)(ii)
18
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases
19
Gross total income for purposes of section 17(3)(b)
20
Procedure for purposes of section 19 relating to voluntary retirement or voluntary separation
21
Unrealised rent
22
Computation of aggregate average advances for purposes of section 31(1) for deduction for bad and doubtful debts
23
Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
24
Notification of infrastructure facility for the purposes of section 32(e)
25
Depreciation
26
Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made in cash
27
Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
28
Form of audit report for claiming deduction for certain preliminary expenses under section 44 and section 45
29
Prescribed authority and process of approval for expenditure on scientific research under section 45(2)(a)(i)
30
Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
31
Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)
32
Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for research association
33
Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research
34
Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research
35
Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research
36
Procedure for notification of an affordable housing project as a specified business under section 47(1)
37
Procedure for approval of agricultural extension project under section 47(1)(a)
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