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
223   Estimate of advance tax under section 407(8)
224   Form of statement under section 413 or section 414
225   Procedure for recovery of tax for the purposes of sections 413 and 475
226   Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer
227   Prescribed authority for tax clearance certificates under section 420
228   Forms and certificates for the purposes of section 420
229   Production of certificate under section 420
230   Refund claim under section 434
231   Form of application under section 440
232   Service of notice, summons, requisition, order and other communication under section 501
233   Authentication of notices and other documents
234   Furnishing of annual statement by a non-resident having liaison office in India
235   Information or documents to be furnished under section 506
236   Form of statement to be furnished by producers of cinematograph films or persons engaged in specified profession
237   Furnishing of statement of financial transaction
238   Definitions for purposes of rules 239 and 240 relating to financial transactions
239   Information to be maintained and reported under section 508
240   Due diligence requirement under section 508
241   Definitions for purposes of rules 242, 243 and 244 relating to crypto-assets
242   Obligation for reporting transaction of crypto-asset under section 509
243   Reporting requirements for transaction of crypto-asset under section 509
244   Due diligence procedures under section 509 for crypto-assets
245   Annual Information Statement
246   Application for registration as valuer under section 514
247   Qualification of registered valuer for the purposes of section 514
248   Charging of fee and submission of valuation report under section 514
249   Removal from register of names of valuers and restoration
250   Definitions for the purposes of rules 251 to 268
251   Accountancy examinations recognised
252   Educational qualifications prescribed for authorised income-tax practitioners
253   Nature of business relationship for purposes of section 515(3)(b)(ii)(H)
254   Appearance by Authorised Representative in certain cases
255   Register of income-tax practitioners
256   Application for registration as authorised income-tax practitioner
257   Certificate of registration as authorised income-tax practitioner
258   Cancellation of certificate of registration
259   Cancellation of certificate obtained by misrepresentation
Previous Rules Next Rules     
   
BACK