Phase 2A • Subordinate-law repository
Income-tax Rules, 2026
Complete numerical register for Rules 1–333, with transparent separation between local statutory text, official-title records and source-gated records. The notified Gazette text and later amendments always control.
333Total Rules
140Local text records
3Official-title records
190Source-gated
Source boundary: Phase 2A creates the full control register and searchable publication layer. It does not yet claim a locally source-hashed reproduction of all 333 Rules or a provision-level consolidated redline after amendments.
333Visible records
| Rule | Title | Source status | Sections | Forms | Local source page |
|---|---|---|---|---|---|
| Rule 1 | Short title and commencement | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 2 | Definitions for the Rules | Local text Local statutory text available from repaired production corpus | 45 | — | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 3 | Indian dividend arrangements for a domestic company | Local text Local statutory text available from repaired production corpus | 2(42) | — | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 4 | Conditions for notification of a recognised stock exchange | Local text Local statutory text available from repaired production corpus | 2(92) | 1 | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 5 | Application and notification procedure for recognised stock exchange | Local text Local statutory text available from repaired production corpus | 2(92) | — | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 6 | Holding period in specified capital-asset cases | Local text Local statutory text available from repaired production corpus | 2(101) | — | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 7 | Procedure to notify a zero coupon bond | Local text Local statutory text available from repaired production corpus | 12(1A); 2(112); 2(45); 2(f); 32(d); 515(3) | 2; 3 | income-tax-act-2025-c01-chapter-i-preliminary-definitions-and-rules.html |
| Rule 8 | Crew stay computation Section 6(6) | Local text Local statutory text available from repaired production corpus | 6(6) | — | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 9 | Non-resident income estimation Section 9 attribution | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 10 | Definitions for indirect-transfer valuation Rules 11–12 | Local text Local statutory text available from repaired production corpus | 184(5); 515(3); 9(10) | — | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 11 | Fair market value of assets Section 9(10) | Local text Local statutory text available from repaired production corpus | 9(10) | — | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 12 | Income attributable to Indian assets Section 9(10)(f) | Local text Local statutory text available from repaired production corpus | 9(10) | 4 | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 13 | SEP thresholds Section 9(9)(d) | Local text Local statutory text available from repaired production corpus | 9(9) | — | income-tax-act-2025-c02-chapter-ii-basis-of-charge.html |
| Rule 14 | Method for determining amount of expenditure in relation to income not includible in total income Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 15 | Valuation of perquisites Full text | Local text Local statutory text available from repaired production corpus | 17(1); 17(2); 2(f); 3; 72(8) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 16 | Annual accretion referred to in section 17(1)(i) Full text | Local text Local statutory text available from repaired production corpus | 17(1) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 17 | Salary income for purposes of section 17(1)(c)(ii) Full text | Local text Local statutory text available from repaired production corpus | 17(1) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 18 | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases Full text | Local text Local statutory text available from repaired production corpus | 17(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 19 | Gross total income for purposes of section 17(3)(b) Full text | Local text Local statutory text available from repaired production corpus | 17(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 20 | Procedure for purposes of section 19 [Table: Sl Full text | Local text Local statutory text available from repaired production corpus | 19; 3 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 21 | Unrealised rent Full text | Local text Local statutory text available from repaired production corpus | 21(4) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 22 | Computation of aggregate average advances for purposes of section 31(1) [Table: Sl Full text | Local text Local statutory text available from repaired production corpus | 31(1) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 23 | Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) Full text | Local text Local statutory text available from repaired production corpus | 32(d) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 24 | Notification of infrastructure facility for the purposes of section 32(e) Full text | Local text Local statutory text available from repaired production corpus | 32(e); 80 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 25 | Depreciation Full text | Local text Local statutory text available from repaired production corpus | 199(3); 2(45); 2(77); 200(5); 201(2); 203(5); 204(2); 263(1); 3; 33(2); 33(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 26 | Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may Full text | Local text Local statutory text available from repaired production corpus | 2; 3; 36(4); 36(5); 392; 5; 56 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 27 | Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under Full text | Local text Local statutory text available from repaired production corpus | 263(1); 44; 44(3) | 5 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 28 | Form of audit report for claiming deduction for certain preliminary expenses under section 44 and Full text | Local text Local statutory text available from repaired production corpus | 44; 44(6); 51; 51(7) | 6 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 29 | Prescribed authority and process of approval for expenditure on scientific research under section Full text | Local text Local statutory text available from repaired production corpus | 263(1); 45(1); 45(2); 515(3) | 11; 12; 13; 14 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 30 | Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c) Full text | Local text Local statutory text available from repaired production corpus | 263(1); 45(3); 515(3) | 7; 8; 9; 10 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 31 | Furnishing of statement of particulars in respect of donation and certificate to donor under section Full text | Local text Local statutory text available from repaired production corpus | 265; 45(4) | 15; 16 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 32 | Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for Full text | Local text Local statutory text available from repaired production corpus | 265; 45(3); 45(4) | 17 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 33 | Conditions subject to which approval is to be granted to a research association for deduction for Full text | Local text Local statutory text available from repaired production corpus | 263(1); 45(3); 45(4); 515(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 34 | Conditions subject to which approval is to be granted to a University, college or other institution for Full text | Local text Local statutory text available from repaired production corpus | 263(1); 45(3); 45(4); 515(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 35 | Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for Full text | Local text Local statutory text available from repaired production corpus | 263(1); 265; 45(3); 515(3) | 17 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 36 | Procedure for notification of an affordable housing project as a specified business under section Full text | Local text Local statutory text available from repaired production corpus | 46; 46(11) | 18; 19 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 37 | Procedure for approval of agricultural extension project under section 47(1)(a) Full text | Local text Local statutory text available from repaired production corpus | 47(1) | 20; 21 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 38 | Conditions for notification of agricultural extension projects under section 47(1)(a) Full text | Local text Local statutory text available from repaired production corpus | 263(1); 47(1); 515(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 39 | Procedure for approval of skill development projects under section 47(1)(b) Full text | Local text Local statutory text available from repaired production corpus | 47(1) | 22; 23 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 40 | Conditions subject to which a skill development project is to be notified under section 47(1)(b) Full text | Local text Local statutory text available from repaired production corpus | 263(1); 47(1); 515(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 41 | Expenditure for obtaining right to use spectrum for telecommunication services Full text | Local text Local statutory text available from repaired production corpus | 52(1); 52(5); 52(7) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 42 | Special provision regarding interest on bad and doubtful debt of specified financial institution Full text | Local text Local statutory text available from repaired production corpus | 2(71); 29; 56 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 43 | Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical Full text | Local text Local statutory text available from repaired production corpus | 59(4) | 24 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 44 | Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under Full text | Local text Local statutory text available from repaired production corpus | 61(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 45 | Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl Full text | Local text Local statutory text available from repaired production corpus | 61(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 46 | Maintenance of books of account under section 62 Full text | Local text Local statutory text available from repaired production corpus | 147; 279; 62; 62(1) | 25 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 47 | Report of audit of accounts to be furnished under section 63 Full text | Local text Local statutory text available from repaired production corpus | 35; 37; 515(3); 63 | 26 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 48 | Other electronic modes of payment Full text | Local text Local statutory text available from repaired production corpus | 146(5); 66(32) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 49 | Computation of capital gains for purposes of section 67(5) Full text | Local text Local statutory text available from repaired production corpus | 2(22); 67(5) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 50 | Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, Full text | Local text Local statutory text available from repaired production corpus | 263(1); 265; 67(10); 67(11); 72; 72(5) | 27 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 51 | Other conditions required to be fulfilled by the original fund Full text | Local text Local statutory text available from repaired production corpus | 70(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 52 | Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into Full text | Local text Local statutory text available from repaired production corpus | 72 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 53 | Computation of fair market value of capital assets for purposes of section 77 Full text | Local text Local statutory text available from repaired production corpus | 77; 77(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 54 | Form of report of an accountant in respect of slump sale Full text | Local text Local statutory text available from repaired production corpus | 515(3); 63; 77(4) | 28 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 55 | Conditions for reference to Valuation Officers under section 91(1)(b) Full text | Local text Local statutory text available from repaired production corpus | 91(1) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 56 | Meaning of expressions used in determination of fair market value Full text | Local text Local statutory text available from repaired production corpus | 2(f); 2(h); 26(2); 3; 513; 79; 92 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 57 | Determination of fair market value Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 58 | Prescribed class of persons for the purpose of section 92(3)(i) and section 79 Full text | Local text Local statutory text available from repaired production corpus | 116(3); 2; 2(90); 241; 242; 70(2); 79; 92(2); 92(3) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 59 | Computation of income chargeable to tax under section 92(2)(l) Full text | Local text Local statutory text available from repaired production corpus | 92(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 60 | and Form No. 29 | Local text Local statutory text available from repaired production corpus | 116(4); 515(3) | 29 | income-tax-act-2025-c07-chapter-vii-set-off-and-carry-forward-of-losses.html |
| Rule 61 | Medical authority certificate for sections 127 and 154 Form 30 / prescribed disability forms | Local text Local statutory text available from repaired production corpus | 127; 127(9); 154; 2 | 30 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 62 | Prescription for specified diseases under section 128 Specialist prescription format | Local text Local statutory text available from repaired production corpus | 128 | — | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 63 | Authority approving university or institution of national eminence No standalone taxpayer form | Local text Local statutory text available from repaired production corpus | 133; 133(1); 3; 4 | — | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 64 | Sports association or institution notification procedure Central Government notification process | Local text Local statutory text available from repaired production corpus | 133(1); 133(7) | — | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 65 | Rent deduction declaration Form 31 | Local text Local statutory text available from repaired production corpus | 134 | 31 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 66 | Audit report for profit-linked deductions Form 32 | Local text Local statutory text available from repaired production corpus | 46; 515(3); 63; 80 | 10; 32 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 67 | SEZ reinvestment particulars Form 33 | Local text Local statutory text available from repaired production corpus | 144 | 33 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 68 | Additional employee cost report Form 34 | Local text Local statutory text available from repaired production corpus | 146; 146(3); 515(3) | 34 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 69 | IFSC / Offshore Banking Unit report Form 35 | Local text Local statutory text available from repaired production corpus | 147(4); 515(3) | 35 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 70 | Author royalty certificate Form 36 | Local text Local statutory text available from repaired production corpus | 151; 151(5) | 36 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 71 | Patent royalty certificate Form 37 | Local text Local statutory text available from repaired production corpus | 152(5); 2(1) | 37 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 72 | Foreign-source royalty certificate Form 38 | Local text Local statutory text available from repaired production corpus | 152(6) | 38 | income-tax-act-2025-c08-chapter-viii-deductions-from-gross-total-income.html |
| Rule 73 | Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc. Form 39 (old Form 10E) | Local text Local statutory text available from repaired production corpus | 157(1); 263(1); 392(1) | 39 | income-tax-act-2025-c09-chapter-ix-rebates-and-reliefs.html |
| Rule 74 | Taxation of income from retirement benefit account maintained in a notified country Form 40 (old Form 10-EE) | Local text Local statutory text available from repaired production corpus | 158(2); 263(1); 6(13) | 40 | income-tax-act-2025-c09-chapter-ix-rebates-and-reliefs.html |
| Rule 75 | Documents and information for claiming double-taxation relief Forms 41, 42 and 43 (old Forms 10F, 10FA and 10FB) | Local text Local statutory text available from repaired production corpus | 159(1); 159(8) | 41; 42; 43 | income-tax-act-2025-c09-chapter-ix-rebates-and-reliefs.html |
| Rule 76 | Foreign tax credit Forms 44 and 45 (old Form 67 and a new dispute-settlement form) | Local text Local statutory text available from repaired production corpus | 159; 160(3); 206; 206(1); 206(2); 263(1); 263(6); 515(3) | 44; 45 | income-tax-act-2025-c09-chapter-ix-rebates-and-reliefs.html |
| Rule 77 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 78 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 79 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 80 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 81 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 82 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 83 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 84 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 85 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 86 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 87 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 88 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 89 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 90 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 91 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 92 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 93 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 94 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 95 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 96 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 97 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 98 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 99 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 100 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 101 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 102 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 103 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 104 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 105 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 106 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 107 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 108 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 109 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 110 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 111 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 112 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 113 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 114 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 115 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 116 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 117 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 118 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 119 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 120 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 121 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 122 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 123 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 124 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 125 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 126 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 127 | Determination of consequences of impermissible avoidance arrangement | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 128 | Chapter XI relating to General Anti-Avoidance Rule not to apply in certain cases | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 129 | Notice and Forms for reference under section 274 | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 130 | Time limits | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 131 | Procedure before Approving Panel | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 132 | Remuneration | Local text Local statutory text available from repaired production corpus | 159; 184(11); 2(1); 210(6) | — | income-tax-act-2025-c11-chapter-xi-general-anti-avoidance-rule.html |
| Rule 133 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 134 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 135 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 136 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 137 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 138 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 139 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 140 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 141 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 142 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 143 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 144 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 145 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 146 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 147 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 148 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 149 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 150 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 151 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 152 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 153 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 154 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 155 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 156 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 157 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 158 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 159 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 160 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 161 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 162 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 163 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 164 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 165 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 166 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 167 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 168 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 169 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 170 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 171 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 172 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 173 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 174 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 175 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 176 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 177 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 178 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 179 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 180 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 181 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 182 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 183 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 184 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 185 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 186 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 187 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 188 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 189 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 190 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 191 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 192 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 193 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 194 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 195 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 196 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 197 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 198 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 199 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 200 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 201 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 202 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 203 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 204 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 205 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 206 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 207 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 208 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 209 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 210 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 211 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 212 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 213 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 214 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 215 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 216 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 217 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 218 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 219 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 220 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 221 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 222 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 223 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 224 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 225 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 226 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 227 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 228 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 229 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 230 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 231 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 232 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 233 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 234 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 235 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 236 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 237 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 238 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 239 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 240 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 241 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 242 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 243 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 244 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 245 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 246 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 247 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 248 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 249 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 250 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 251 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 252 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 253 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 254 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 255 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 256 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 257 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 258 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 259 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 260 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 261 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 262 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 263 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 264 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 265 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 266 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 267 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 268 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 269 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 270 | Determination of income, being partly from agricultural and partly from business Full text | Local text Local statutory text available from repaired production corpus | 533(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 271 | Income from manufacture of rubber, coffee and tea Full text | Local text Local statutory text available from repaired production corpus | 3(d); 533(2) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 272 | Deduction in respect of expenditure on production of feature films Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 273 | Deduction in respect of expenditure on acquisition of distribution rights of feature films Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 274 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 275 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 276 | Official title to be imported from Gazette source | Source gate Rule number reserved in complete register; official title/text source import pending | — | — | Official Gazette only |
| Rule 277 | Provident-fund taxable interest Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 278 | Leave travel concession Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 279 | House-rent allowance Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 280 | Duty and location allowances Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 281 | Operational-duty family pension Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 282 | Notified foreign pension fund Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 283 | Infrastructure investment threshold Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 284 | IFSC derivatives Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 285 | Relocation capital gains Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 286 | Employee-welfare fund approval Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 287 | Substantially financed institutions Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 288 | Infrastructure debt fund Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 289 | Electoral trust operations Operative rule | Local text Local statutory text available from repaired production corpus | 202(4) | — | income-tax-act-2025-c03-chapter-iii-exempt-income.html |
| Rule 290 | Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea Full text | Local text Local statutory text available from repaired production corpus | 48 | 182 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 291 | Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site Full text | Local text Local statutory text available from repaired production corpus | 49 | 183 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 292 | Investment of fund moneys Full text | Local text Local statutory text available from repaired production corpus | 2(f); 3 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 293 | Nomination Full text | Local text Local statutory text available from repaired production corpus | — | 184 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 294 | Accounts Full text | Local text Local statutory text available from repaired production corpus | — | 185 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 295 | Assigning or creating a charge on beneficial interest in a recognized provident fund Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 296 | Application for recognition Full text | Local text Local statutory text available from repaired production corpus | — | 186 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 297 | Order of recognition Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 298 | Withdrawal of recognition Full text | Local text Local statutory text available from repaired production corpus | 17 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 299 | Exemption from tax when recognition withdrawn Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 300 | Appeal under paragraph 13(1) of Part A of Schedule XI to the Act Full text | Local text Local statutory text available from repaired production corpus | — | 187 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 301 | Definitions for purposes of rules 302 to 315 Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 302 | Conditions regarding trust and trustees Full text | Local text Local statutory text available from repaired production corpus | 2(20) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 303 | Investment of fund moneys Full text | Local text Local statutory text available from repaired production corpus | 1 | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 304 | Admission of directors to a fund Full text | Local text Local statutory text available from repaired production corpus | 2(20) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 305 | Ordinary annual contributions Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 306 | Initial contributions Full text | Local text Local statutory text available from repaired production corpus | 29(1) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 307 | Scheme of insurance or annuity Full text | Local text Local statutory text available from repaired production corpus | 2(58) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 308 | Commutation of annuity Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 309 | Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 310 | Penalty, where employee assigns or charges interest in fund Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 311 | Arrangements on winding up, etc Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 312 | Arrangements for winding up, etc Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 313 | Application of approval Full text | Local text Local statutory text available from repaired production corpus | — | 188 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 314 | Amendment of rules, etc Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 315 | Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund Full text | Local text Local statutory text available from repaired production corpus | — | 187 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 316 | Definitions for purposes of rules 317 to 329 Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 317 | Conditions regarding trust and trustees Full text | Local text Local statutory text available from repaired production corpus | 2(20) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 318 | Investment of fund moneys Full text | Local text Local statutory text available from repaired production corpus | 1; 2(58) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 319 | Nomination Full text | Local text Local statutory text available from repaired production corpus | — | 184 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 320 | Admission of directors to a fund Full text | Local text Local statutory text available from repaired production corpus | 2(20) | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 321 | Ordinary annual contributions Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 322 | Initial contributions Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 323 | Assigning or creating a charge on beneficial interest in a gratuity fund Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 324 | Employer not to have interest in fund moneys Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 325 | Arrangements for winding up, etc Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 326 | Arrangements for winding up of the fund Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 327 | Application for approval Full text | Local text Local statutory text available from repaired production corpus | — | 188 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 328 | Amendment of rules, etc Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 329 | Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund Full text | Local text Local statutory text available from repaired production corpus | — | 187 | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 330 | Limits of reserve for unexpired risks Full text | Local text Local statutory text available from repaired production corpus | — | — | income-tax-act-2025-c04-chapter-iv-computation-of-total-income.html |
| Rule 331 | Procedure for approval under Paragraph 1(z)(i) and (ii) of Schedule XV to the Act | Official title only Official title recorded; exact text source-gated | — | — | Official Gazette only |
| Rule 332 | Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc. | Official title only Official title recorded; exact text source-gated | — | — | Official Gazette only |
| Rule 333 | Electronic payment of tax, interest, fee and penalty | Official title only Official title recorded; exact text source-gated | — | — | Official Gazette only |