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Income_Tax_Rules_2026
Section / Rule Number   Content   
 
1. Short title and commencement
2. Definitions
3. Arrangements for declaration and payment of dividends within India
4.Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).
5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92).
6. Method of determination of period of holding of capital assets in certain cases
7. Procedure for notification of zero coupon bond
8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.—
9. Determination of income in case of non-residents
10. Definition of terms for rules 11 and 12.
11. Fair market value of assets in certain cases
12. Determination of income attributable to assets in India.
13. Threshold for purposes of significant economic presence.
14. Method for determining amount of expenditure in relation to income not includible in total income.
15. Valuation of perquisites.
16. Annual accretion referred to in section 17(1)(i).
17. Salary income for purposes of section 17(1)(c)(ii).
18. Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner.
19. Gross total income for purposes of section 17(3)(b).
20. Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation.
21. Unrealised rent.
22. Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt.
23. Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
24. Notification of infrastructure facility for the purposes of section 32(e).
25. Depreciation.
26. Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48.
27. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.
28. Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.
29. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).
30. Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
31. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
32. Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.
33. Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
34. Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).
35. Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).
36. Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).
37. Procedure for approval of agricultural extension project under section 47(1)(a).
38. Conditions for notification of agricultural extension projects under section 47(1)(a)
39. Procedure for approval of skill development projects under section 47(1)(b)
40. Conditions subject to which a skill development project is to be notified under section 47(1)(b).
41. Expenditure for obtaining right to use spectrum for telecommunication services.
42. Special provision regarding interest on bad and doubtful debt of specified financial institution.
43. Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.
44. Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].
45. Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].
46. Maintenance of books of account under section 62.
47. Report of audit of accounts to be furnished under section 63.
48. Other electronic modes of payment.
49. Computation of capital gains for purposes of section 67(5).
50. Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.
51. Other conditions required to be fulfilled by the original fund.
52. Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72.
53. Computation of fair market value of capital assets for purposes of section 77.
54. Form of report of an accountant in respect of slump sale.
55. Conditions for reference to Valuation Officers under section 91(1)(b).
56. Meaning of expressions used in determination of fair market value.
57. Determination of fair market value.
58. Prescribed class of persons for the purpose of section 92(3)(i) and section 79.
59. Computation of income chargeable to tax under section 92(2)(l).
60. Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
61. Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.
62. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.
63. Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133.
64. Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).
65. Conditions for claim for deduction under section 134.
66. Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144.
67. Form of particulars to be furnished along with return of income for claiming deduction under section 144.
68. Furnishing of report under section 146.
69. Report of accountant to be furnished under section 147(4)(a).
70. Form of certificate to be furnished under section 151(5).
71. Prescribed authority and form of certificate to be furnished under section 152(5).
72. The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6).
73. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
74. Taxation of income from retirement benefit account maintained in a notified country
75. Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2).
76. Foreign tax credit
77. Meaning of expressions used in determination of arm‘s length price.
78. Other method for determination of arm‘s length price
79. Determination of arm‘s length price under section 165.
80. Most appropriate method
81. Determination of arm's length price in certain cases.
82. Exercise of option for determination of arm‘s length price for multiple years in a single proceeding.
83. Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.
84. Information and documents to be kept and maintained under section 171(1)
85. Report from an accountant to be furnished under section 172.
86. Definitions for safe harbour rules for international transactions.
87. Eligible assessee for safe harbour rules for international transactions
88. Eligible international transactions for safe harbour.
89. Safe harbour for eligible international transactions.
90. Procedure relating to transactions other than provision of information technology services.
91. Procedure relating to transactions of provision of information technology services.
92. Safe harbour rules for international transactions not to apply in certain cases
93. Mutual agreement procedure not to apply where safe harbour for international transactions is accepted.
94. Definitions for safe harbour rules for specified domestic transaction.
95. Eligible assessee for safe harbour rules for specified domestic transactions.
96. Eligible specified domestic transaction for safe harbour
97. Safe harbour for eligible specified domestic transaction.
98. Procedure governing safe harbour rules for specified domestic transactions.
99. Definitions for safe harbour rules for income attribution in case of income from business and profession.
100. Safe harbour for income attribution in case of income from business and profession.
101. Procedure governing safe harbour rules for income attribution in case of income from business and profession.
102. Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.
103. Meaning of expressions used in matters in respect of advance pricing agreement.
104. Persons eligible to apply.
105. Pre-filing consultation.
106. Application for advance pricing agreement.
107. Withdrawal of application for agreement.
108. Preliminary processing of application.
109. Procedure.
110. Terms of the agreement.
111. Roll back of Agreement.
112. Amendments to application.
113. Furnishing of annual compliance report.
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.
121. Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement.
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 under section 171.
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 for section 177.
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.
131. Procedure before Approving Panel.
132. Remuneration.
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)[Table: Sl. No. 2].
135. Calculation of net winnings from online games for purpose of section 194(1)[Table: Sl. No. 5].
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-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.
140. Determination of income of a specified fund attributable to units held by non-residents under section 210(2).
141. Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.
142. Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act 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 under section 210(3).
144. Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] 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 related to it.
147. Publication and circulation of orders of Board under section 239(3)(a).
148. Search and Seizure under section 247.
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 for purposes of section 262(1)(f) and 262(10)(c) and (e).
160. Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97.
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 referred to in section 263(1)(a)(x).
164. Forms, eligibility, verification etc. in respect of return of income.
165. Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section.
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 [Table: Sl. Nos. 3 and 9].
169. Form of verification for furnishing information under section 268(1)(c).
 
     
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