The Income-tax Rules, 2026
 

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Rules 1-37Rules 38-74Rules 75-111Rules 112-148Rules 149-185Rules 186-222Rules 223-259Rules 260-296Rules 297-333
 
Rule No. Particulars
186   Application under section 342(5) for change of purpose for which income has been accumulated or set apart
187   Books of account and other documents to be kept and maintained by a registered non-profit organisation
188   Report of audit in case of registered non-profit organisations under section 348
189   Method of valuation for the purposes of computing fair market value of assets and liabilities under section 353
190   Furnishing of statement of particulars in respect of donation and certificate to donor under section 350
191   Mode of service of any order referred to in section 358(3)(b)
192   Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals)
193   Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
194   Declaration under section 375
195   Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
196   Constitution of Dispute Resolution Committee under section 379
197   Application for resolution of dispute before the Dispute Resolution Committee under section 379
198   Power to reduce or waive penalty imposable or grant immunity from prosecution under section 380
199   Definitions for purposes of rules 196 to 198
200   Application for obtaining an advance ruling under section 383
201   Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
202   Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings
203   Credit for tax deducted or collected at source
204   Furnishing of particulars for deduction of tax at source from income under head Salaries
205   Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head Salaries
206   Rate of exchange for conversion into rupees of income expressed in foreign currency
207   Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency
208   Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1)
209   Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
210   Condition for no deduction of tax at source from income in respect of units of non-residents
211   Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
212   Declaration by a buyer for no collection of tax at source under section 394(2)
213   Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction
214   Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of income
215   Certificate of tax deducted or collected at source to be furnished under section 395(4)
216   Application for allotment of a tax deduction and collection account number
217   Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
218   Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 397
219   Statement of deduction or collection of tax at source under section 397(3)(b)
220   Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
221   Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection
222   Notice of demand under section 289 for TDS/TCS defaults
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