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
260   Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
261   Prescribed authority to order an inquiry against authorised income-tax practitioner
262   Charge-sheet in inquiry against authorised income-tax practitioner
263   Inquiry Officer in proceedings against authorised income-tax practitioner
264   Proceedings before Inquiry Officer
265   Order of the prescribed authority in inquiry proceedings
266   Procedure if no Inquiry Officer appointed
267   Change of Inquiry Officer
268   Powers of prescribed authority and Inquiry Officer
269   Procedure to be followed in calculating interest under section 533(2)(u)
270   Determination of income, being partly from agricultural and partly from business
271   Income from manufacture of rubber, coffee and tea
272   Deduction in respect of expenditure on production of feature films
273   Deduction in respect of expenditure on acquisition of distribution rights of feature films
274   Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
275   Approval of the investment fund at its option for purposes of section 9(12)
276   Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
277   Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund
278   Conditions for purposes of Schedule III to the Act
279   Limits for the purposes of Schedule III to the Act
280   Allowances for purposes of Schedule III to the Act
281   Circumstances and conditions for purposes of Schedule III to the Act
282   Notification of pension fund and other conditions to be satisfied by the pension fund
283   Computation of minimum investment and exempt income for purposes of Schedule V to the Act
284   Conditions for the purpose of Schedule VI to the Act
285   Computation of exempt income in nature of capital gains in connection with relocation of original fund
286   Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII
287   Percentage of Government grant for considering any University, hospital, or any other institution as substantially financed by Government
288   Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII
289   Rules for functioning of an electoral trust
290   Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea, coffee and rubber
291   Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration
292   Investment of fund moneys in recognised provident fund
293   Nomination under recognised provident fund
294   Accounts of recognised provident fund
295   Assigning or creating a charge on beneficial interest in a recognized provident fund
296   Application for recognition of provident fund
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