Income Tax Department
Ministry of Finance, Government of India
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Dec 13, 25, 7:04 AM
CDCF6766-308E-4288-B9B7-79FE38A55701 2025-12-13 129 Form of application under section...section 270AA. 129....270A and from initiation of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:56 AM
under sub-section (1C) of section 197A shall be in Form No. 15H. (2) The declaration...(1) or sub-section (1A) or...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:44 AM
bond for the purpose of clause (iiia) of sub-section (1) of section 36 Computation...(1) of section 36. 8C....For the...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
clause (ii) and clause (iii) of sub-section (1) of section 35 Guidelines, form and...or clause (iii) of sub-section (1) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:56 AM
(3) of section 194C Content Form of declaration under second proviso/third proviso...to clause (i) of sub-section (3) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
(1) and sub-section (2A) of section 35, the prescribed authority shall be the Director...(2AB) of section 35, the...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:55 AM
Computation of exempt income of specified fund for the purposes of clause (4D) of section...Computation of exempt income of specified fund for the purposes of clause (4D)...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:02 AM
(1) of section 132 of the Act or a requisition made under section 132A of the Act...30 read with section 56 of the...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:53 AM
The forms and modes of investment or deposits under clause (xii) of sub-section (...5) of section 11 shall be the following, namely :— (i) ...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:04 AM
CMS 1.0 103520000000099975 2025-12-13 134 Application under sub-section (20) of section...155 regarding credit of tax deduction at source Content...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:49 AM
(XI) of the proviso to clause (x) of sub-section (2) of section 56 80[Prescribed...(2) of section 56. 11UAC....The...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:55 AM
investment division of an offshore banking unit, for the purposes of clause (4D) of section...10 of the Act. 21AJA. (1) For the purposes of clause (4D) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
(1) of section 35 Content Intimation under Fifth Proviso to sub-section (1) of section...35 36[Intimation under fifth...
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Jan 13, 26, 6:07 AM
provisions, then while computing the amount of credit under section 115JAA or section...115JD in respect of the taxes paid under...
Features: Rules Rule: Income-tax Rules, 1962 -
Jan 7, 26, 7:41 AM
Computation of exempt income of specified fund for the purposes of clause (23FF) of section...Computation of exempt income of specified fund for the purposes of clause...
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Dec 13, 25, 6:43 AM
103120000000007148 2025-12-13 6G Report of audit of accounts to be furnished under section...44AB Content Report of audit of accounts to be furnished under...
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Dec 13, 25, 6:58 AM
The Assessing Officer may reduce or waive the interest payable under section 215...or section 217 in the cases and under the circumstances...
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Dec 13, 25, 6:57 AM
2025-12-13 37C Declaration by a buyer for no collection of tax at source under section...206C(1A). 37C. (1) A declaration under sub-section (1A) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:53 AM
University or any educational institution of national eminence for the purpose of section...University or any educational institution of national eminence for the purpose...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:59 AM
CMS 1.0 103120000000007459 2025-12-13 48L Statement to be furnished under section...269UC(3 Content Statement to be furnished under section 269UC(3...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:02 AM
CMS 1.0 103120000000007535 2025-12-13 112E Form of information under section 133B...(1) Content Form of information under section 133B(1) Form of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:03 AM
(1) of section 285BA of the Act shall be furnished in respect of a financial year...or Sub-Registrar appointed under section 6 of that Act....
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
33ABA(2) Content Report of audit of accounts to be furnished under section 33ABA...(2) Report of audit of accounts to be furnished under section...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
33AB(2) Content Report of audit of accounts to be furnished under section 33AB(2...) Report of audit of accounts to be furnished under section...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:00 AM
CMS 1.0 103120000000007463 2025-12-13 52 Prescribed authority for section 288(5)(...b) Content Prescribed authority for section 288(5)(b)...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:57 AM
13 37EA Returns regarding tax collected at source on computer media under sub-section...media under sub-section (5B) of...
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Dec 13, 25, 7:02 AM
CMS 1.0 103120000000007532 2025-12-13 112B Release of articles under section 132(...5) Content Release of articles under section 132(5) Release of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:54 AM
103120000000007355 2025-12-13 19AB Form of report for claiming deduction under section...of report for claiming deduction under section 80JJAA....
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:58 AM
(1) of section 230, the prescribed authority shall be the Chief Commissioner of...(1A) of section 230, the prescribed authority shall be the Chief...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:51 AM
CMS 1.0 103120000000007281 2025-12-13 14 Form of verification under section 142 Content...Form of verification under section 142 Form of...
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Jan 15, 26, 10:51 AM
of minimum investment and exempt income for the purposes of clause (23FE) of section...of minimum investment and exempt income for the purposes of clause (23FE) of...
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Dec 13, 25, 7:03 AM
103120000000007550 2025-12-13 117A Reduction or waiver of interest payable under section...139 Content Reduction or waiver of interest payable under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:54 AM
certain activities forming integral part of a highway project for the purpose of section...certain activities forming integral part of a highway project for the purpose of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:58 AM
Refund claim. 41. (1) A claim for refund under Chapter XIX 63[(other than under section...192 to 194, section 194A and...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:57 AM
(2) of section 206 Content Returns regarding tax deducted at source on computer...media under sub-section (2) of section...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:02 AM
application to the Chief Commissioner or Commissioner under clause (b) of sub-section...(1) of section 138 for information relating to an assessee...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:53 AM
engaged in Scientific and Industrial Research and Development for the purposes of section...engaged in Scientific and Industrial Research and Development for the purposes...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:45 AM
applicant, with the approval of the Central Government, as referred to in sub-section...(1) of section 92C of the Act, being the most appropriate...
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Dec 13, 25, 6:51 AM
(4) of section 115UA Content Statement under sub-section (4) of section 115UA 35...[Statement under...
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Dec 13, 25, 6:51 AM
(4) of section 115TCA Content Statement under sub-section (4) of section 115TCA...37[Statement under...
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Dec 13, 25, 6:41 AM
103120000000007046 2025-12-13 2DA Guidelines for approval under clause (23FA) of section...10 Content Guidelines for approval under clause (23FA) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:58 AM
CMS 1.0 103520000000092164 2025-12-13 40G Refund claim under section 239A Content...Refund claim under section 239A PART VIII REFUNDS 63[Refund...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:48 AM
payment or expenditure in respect of eligible projects or schemes notified under section...35AC. 11-O. (1) The certificate referred to in clause (a) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:53 AM
India for a charitable purpose and is approved in terms of clause (vi) of sub-section...such accounts audited by an accountant, as defined in the Explanation to...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:49 AM
income to be furnished by any person, eligible to file such return under sub-section...(8A) of section 139, relating to the assessment year...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:53 AM
of deduction in respect of profits and gains from projects outside India under section...of deduction in respect of profits and gains from projects outside India under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:52 AM
CMS 1.0 103120000000007290 2025-12-13 16 Application under section 158AB to defer...Appellate Tribunal or the jurisdictional High Court Content Application under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:51 AM
CEC0-406e-8C9C-2CB5E07EB6A1 2025-12-13 12D Prescribed income-tax authority under section...133C Content Prescribed income-tax authority under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:52 AM
1.0 103120000000007296 2025-12-13 16C Requirements for approval of a fund under section...10(23AAA) Content Requirements for approval of a fund under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:43 AM
Form of statement to be furnished regarding preliminary expenses incurred under section...Form of statement to be furnished regarding preliminary expenses incurred under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:44 AM
artistic work. 9. (1) Where a claim for an allocation is or has been made under section...Income-tax Act, 1922 (11 of 1922), in respect of the amount referred to in that...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:41 AM
-13 3B Annual accretion referred to in the sub-clause (viia) of clause (2) of section...Content Annual accretion referred to in the sub-clause (viia) of clause (2) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 7:02 AM
CMS 1.0 103120000000007531 2025-12-13 112A Inquiry under section 132 Content Inquiry...under section 132 Inquiry under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:56 AM
(1) of section 195 may, if he fulfils the conditions specified in sub-rule (2),...make an application for the grant of a certificate under...
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Dec 13, 25, 6:52 AM
CMS 1.0 103520000000091624 2025-12-13 15A Declaration under section 158A Content...Declaration under section 158A PART IIIA AVOIDANCE OF REPETITIVE...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
B75DF9EC5B1E 2025-12-13 5G Option form for taxation of income from patent under section...115BBF Content Option form for taxation of income from patent under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:49 AM
12-13 12AA Prescribed person for the purposes of clause (c) and clause (cd) of section...140 31[Prescribed person for the purposes of clause (c) and clause (cd) of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:56 AM
particulars of time deposits by a banking company for furnishing quarterly return under section...of a banking company, which is required to make a quarterly return under...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:42 AM
1.0 103120000000007117 2025-12-13 6AAC Prescribed authority for the purposes of section...35CCB Content Prescribed authority for the purposes of...
Features: Rules Rule: Income-tax Rules, 1962 -
Dec 13, 25, 6:56 AM
(1A) of section 192 Content Time and mode of payment to Government account of tax...deducted at source or tax paid under sub-section (1A) of...
Features: Rules Rule: Income-tax Rules, 1962