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
112
Amendments to application for advance pricing agreement
113
Furnishing of annual compliance report for advance pricing agreement
114
Compliance audit of agreement
115
Revision of an agreement
116
Cancellation of an agreement
117
Procedure for giving effect to rollback provision of an Agreement
118
Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
119
Renewing an agreement
120
Miscellaneous provisions relating to advance pricing agreement
121
Application seeking to give effect to terms of any agreement under section 533(2)(p)
122
Procedure to deal with requests for bilateral or multilateral advance pricing agreements
123
Maintenance and furnishing of information and document by constituent entity of an international group
124
Furnishing of report in respect of an international group under section 511
125
Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
126
Conditions and activities for finance company located in any International Financial Services Centre
127
Determination of consequences of impermissible avoidance arrangement
128
Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
129
Notice and Forms for reference under section 274
130
Time limits for purposes of section 274
131
Procedure before Approving Panel
132
Remuneration for Approving Panel members
133
Modes of payment for the purpose of section 187
134
Exercise of option for taxation of royalty income from patent under section 194(1)
135
Calculation of net winnings from online games for purpose of section 194(1)
136
Exercise or withdrawal of option for new tax regime
137
Form of report for computation of book profit of companies
138
Form of report for computation of adjusted total income by certain persons other than a company
139
Computation of exempt income of specified fund attributable to units held by non-residents
140
Determination of income of a specified fund attributable to units held by non-residents under section 9(12)
141
Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit
142
Conditions referred to in Schedule VI required to be fulfilled by an investment division of an offshore banking unit
143
Determination of income of a specified fund attributable to investment division of an offshore banking unit
144
Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI to Act
145
Statements under sections 221(4), 222(2), 223(5) and 224(9)
146
Rules related to application for exercising the option for tonnage tax scheme and other matters
147
Publication and circulation of orders of Board under section 239(3)(a)
148
Search and Seizure under section 247
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