The Income-tax Rules, 2026
 

    BACK

   
Rules 1-37Rules 38-74Rules 75-111Rules 112-148Rules 149-185Rules 186-222Rules 223-259Rules 260-296Rules 297-333
 
Rule No. Particulars
149   Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
150   Valuation under section 247(9)
151   Requisition of books of account, etc. under section 248
152   Release of remaining assets under section 250
153   Distraint and sale
154   Form of information under section 254(1)
155   Disclosure of information related to assessees under section 258(2)
156   Prescribed income-tax authority under section 259
157   Persons Exempt from obtaining Permanent Account Number under section 262
158   Application for allotment of a Permanent Account Number
159   Transactions in relation to which Permanent Account Number is to be quoted or applied
160   Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars
161   Transactions for purposes of section 262(9)(a)
162   When PAN becomes inoperative under section 262(6)
163   Conditions for furnishing return of income by persons other than a company or firm
164   Forms, eligibility, verification etc. in respect of return of income
165   Furnishing of updated return of income under section 263(6)
166   Conditions for treating a return as defective return under section 263(7)
167   Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
168   Prescribed person for verification of return for purposes of section 265
169   Form of verification for furnishing information under section 268(1)(c)
170   Prescribed income-tax authority under section 268(3) for issue of notice
171   Forms for report of audit or inventory valuation under section 268(5)
172   Procedure for purposes of determining expenses for audit or inventory valuation
173   Jurisdiction of Valuation Officers as per section 2(110) read with section 269
174   Day and time for inspection by Valuation Officers, etc., as per section 269(3)
175   Prescribed authority for issue of notice under section 270(8)
176   Procedure for faceless assessment, reassessment or recomputation under section 273(1)
177   Modified return of income in respect of business reorganisation under section 314
178   Application under section 288(1) regarding credit of tax deduction at source
179   Notice of demand under section 289
180   Return of income in respect of block assessment under section 294(1)
181   Common application for registration of non-profit organisation or for approval
182   Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
183   Manner of computation of any portion of income applied by a registered non-profit organisation
184   Exercise of options by a registered non-profit organisation under section 341(7) for deemed application
185   Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating income
Previous Rules Next Rules     
   
BACK