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
38
Conditions for notification of agricultural extension projects under section 47(1)(a)
39
Procedure for approval of skill development projects under section 47(1)(b)
40
Conditions subject to which a skill development project is to be notified under section 47(1)(b)
41
Expenditure for obtaining right to use spectrum for telecommunication services
42
Special provision regarding interest on bad and doubtful debt of specified financial institution
43
Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
44
Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 60
45
Conditions to be fulfilled by a resident company for purposes of section 61(2)
46
Maintenance of books of account under section 62
47
Report of audit of accounts to be furnished under section 63
48
Other electronic modes of payment
49
Computation of capital gains for purposes of section 67(5)
50
Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity
51
Other conditions required to be fulfilled by the original fund
52
Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees
53
Computation of fair market value of capital assets for purposes of section 77
54
Form of report of an accountant in respect of slump sale
55
Conditions for reference to Valuation Officers under section 91(1)(b)
56
Meaning of expressions used in determination of fair market value
57
Determination of fair market value
58
Prescribed class of persons for the purpose of section 92(3)(i) and section 79
59
Computation of income chargeable to tax under section 92(2)(l)
60
Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger
61
Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purpose of deduction under section 132
62
Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 132
63
Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133(1)(a)(i)
64
Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(iv)
65
Conditions for claim for deduction under section 134
66
Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143
67
Form of particulars to be furnished along with return of income for claiming deduction under section 144
68
Furnishing of report under section 146
69
Report of accountant to be furnished under section 147(4)(a)
70
Form of certificate to be furnished under section 151(5)
71
Prescribed authority and form of certificate to be furnished under section 152(5)
72
The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)
73
Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
74
Taxation of income from retirement benefit account maintained in a notified country
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