Are the Income-tax Rules, 2026 in force?

Yes. The Income-tax Rules, 2026 were notified by CBDT Notification No. 64/2026 [F. No. 370142/41/2025-TPL]/GSR 286(E) dated 20 March 2026 (corrigendum dated 16 April 2026), and take effect from 1 April 2026 alongside the Income-tax Act, 2025. They replace the Income-tax Rules, 1962. Proceedings for earlier years continue under the 1962 Rules.

Is this rule mapping official?

Yes — the correspondence is the CBDT's own: the old→new layer is the official correspondence behind incometaxindia.gov.in (captured 2026-07-21), and the 2026-rule-ordered layer with Form numbers follows the tabular mapping published for Notification No. 64/2026 with the 16 April 2026 corrigendum incorporated. Rules above 138 in the new-rule table are inverted from the official old→new correspondence and labelled accordingly.

What is the new number of Rule 128 (foreign tax credit)?

Rule 128 of the Income-tax Rules, 1962 (foreign tax credit) corresponds to Rule 76 of the Income-tax Rules, 2026 — "Foreign tax credit". The forms prescribed under the new rule are Forms 44 & 45 (replacing Form 67).

Which rule replaced Rule 3 (valuation of perquisites)?

Rule 3 of the Income-tax Rules, 1962 (valuation of perquisites) corresponds to Rule 15 of the Income-tax Rules, 2026 — "Valuation of perquisites".

Have the Form numbers changed too?

Yes — the Income-tax Rules, 2026 renumber the prescribed forms into a single numeric series (Form 1 onwards). This page maps 193 forms of the 1962 Rules to their 2026 numbers, and shows the Form number(s) prescribed under each 2026 rule.

Are any rules of the Income-tax Rules, 2026 entirely new?

Yes — 20 rules of the Income-tax Rules, 2026 have no parallel in the Income-tax Rules, 1962: Rule 45 (conditions to be fulfilled by a resident company for purposes of section 61(2)) and Rule 82 (exercise of option for determination of arm's length price for multiple years in a single proceeding, with Forms 46 & 47). They are marked "new in 2026" in the table above.

Do the section numbers referred to in the 2026 Rules follow the new Act?

Yes — the Income-tax Rules, 2026 are made under section 533 of the Income-tax Act, 2025, and every section reference in them uses 2025-Act numbering. Use the companion 1961 ↔ 2025 section crosswalk to translate the sections themselves.

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free reference · official correspondence

Income-tax Rules, 1962 ↔ Income-tax Rules, 2026

The Income-tax Rules, 2026 — notified by CBDT Notification No. 64/2026 dated 20 March 2026 and effective 1 April 2026 under the Income-tax Act, 2025 — replace the Income-tax Rules, 1962 and renumber every rule and every prescribed form. This page maps them both ways: 336 rules of the 1962 Rules to their 2026 counterparts, 333 rules of the 2026 Rules back to their 1962 parallels with the Form numbers prescribed under each, and 193 old Forms to their new numbers. Looking for the Act itself? Use the companion Income-tax Act 1961 ↔ 2025 section crosswalk.

Most looked-up rules: Income-tax Rules 1962 → 2026

The 1962 rules CAs search most, each with its new Income-tax Rules, 2026 number from the official correspondence.

1962 Rule	Subject	2026 Rule
2A	Limits for the purposes of section 10(13A)	279 — Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
2BA	Guidelines for the purposes of section 10(10C)	20 — Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
3	Valuation of perquisites	15 — Valuation of perquisites
5	Depreciation	25 — Depreciation
6DD	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 an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing....	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
6F	Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions	46 — Maintenance of books of account under section 62
6G	Report of audit of accounts to be furnished under section 44AB	47 — Report of audit of accounts to be furnished under section 63
8D	Method for determining amount of expenditure in relation to income not includible in total income	14 — Method for determining amount of expenditure in relation to income not includible in total income
10B	Determination of arm length price under section 92C	79 — Determination of arm’s length price under section 165
10D	Information and documents to be kept and maintained under section 92D	84 — Information and documents to be kept and maintained under section 171(1)
10DA	Maintenance and furnishing of information and document by certain person under section 92D	123 — Maintenance and furnishing of information and document by constituent entity of an international group under section 171
10DB	Furnishing of Report in respect of an International Group	124 — Furnishing of report in respect of an international group under section 511
11UA	Determination of fair market value	57 — Determination of fair market value
12	Return of income and return of fringe benefits	164 — Forms, eligibility, verification etc. in respect of return of income
21A	Relief when salary is paid in arrears or in advance, etc.	73 — Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
21AB	Certificate for claiming relief under an agreement referred to in sections 90 and 90A	75 — Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
21AC	Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A	125 — Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
37BB	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company	220 — Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
40B	Special provision for payment of tax by certain companies	137 — Form of report for computation of book profit of companies
44G	Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement	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
115A	Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act,	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
119AA	Modes of payment for the purpose of section 269SU	133 — Modes of payment for the purpose of section 187
126	Computation of period of stay in India in certain cases	8 — Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
128	Foreign Tax Credit	76 — Foreign tax credit
133	Calculation of net winnings from online games for purpose of section 115BBJ	135 — Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]

Every rule and form, indexed

income-tax rules, 2026 → 1962, with form numbers · all 333 rules ⌄

2026 Rule	Heading	Form No.	1962 Rule
1	Short title and commencement	—	1
2	Definitions	—	2
3	Arrangements for declaration and payment of dividends within India	—	27
4	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange u/s 2(92)	1	6DDA
5	Procedure for notification of a recognised stock exchange for the purposes of section 2(92)	—	6DDB
6	Method of determination of period of holding of capital assets in certain cases	—	8AA
7	Procedure for notification of zero coupon bond	2 & 3	8B
8	Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship	—	126
9	Determination of income in case of non-residents	—	10
10	Definition of terms for rules 11 and 12	—	11UB
11	Fair market value of assets in certain cases	—	11UB
12	Determination of income attributable to assets in India	4	11UC
13	Threshold for purposes of significant economic presence	—	11UD
14	Method for determining amount of expenditure in relation to income not includible in total income	—	8D
15	Valuation of perquisites	—	3
16	Annual accretion referred to in section 17(1)(i)	—	3B
17	Salary income for purposes of section 17(1)(c)(ii)	—	3C
18	Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner	—	3A
19	Gross total income for purposes of section 17(3)(b)	—	3D
20	Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation	—	2BA
21	Unrealised rent	—	4
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	—	6ABA
23	Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)	—	8C
24	Notification of infrastructure facility for the purposes of section 32(e)	—	6ABAA
25	Depreciation	—	5
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	—	6DD
27	Form of statement to be furnished regarding certain preliminary expenses eligible for deduction u/s 44	5	6ABBB
28	Form of audit report for claiming deduction for certain preliminary expenses u/s 44 and expenditure for prospecting certain minerals u/s 51	6	6AB
29	Prescribed authority and process of approval for expenditure on scientific research u/s 45(1)(a)(ii) & (2)	11 to 14	6
30	Prescribed authority and process of approval for expenditure on scientific research u/s 45(3)(c)	7 to 10	6
31	Furnishing of statement of particulars in respect of donation and certificate to donor u/s 45(4)(a)	15 & 16	18AB
32	Procedure, form and manner in respect of approval u/s 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association	17	5C
33	Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)	—	5D
34	Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)	—	5E
35	Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research u/s 45(3)(b)	17	5F
36	Procedure for notification of an affordable housing project as a specified business u/s 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business u/s 46(11)(d)(xiii)	18 & 19	11-OA, 11-OB
37	Procedure for approval of agricultural extension project u/s 47(1)(a)	20 & 21	6AAD
38	Conditions for notification of agricultural extension projects u/s 47(1)(a)	—	6AAE
39	Procedure for approval of skill development projects u/s 47(1)(b)	22 & 23	6AAF
40	Conditions subject to which a skill development project is to be notified u/s 47(1)(b)	—	6AAG
41	Expenditure for obtaining right to use spectrum for telecommunication services	—	6A
42	Special provision regarding interest on bad and doubtful debt of specified financial institution	—	6EA
43	Form of report of audit to be furnished u/s 59(4) for computation of royalty and fee for technical services	24	6GA
44	Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships u/s 61(2) [Table: Sl. No. 2]	—	6GB
45	Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]	—	new in 2026
46	Maintenance of books of account u/s 62	25	6F
47	Report of audit of accounts to be furnished u/s 63	26	6G
48	Other electronic modes of payment	—	6ABBA
49	Computation of capital gains for purposes of section 67(5)	—	8AD
50	Attribution of income taxable u/s 67(10) to capital assets remaining with the specified entity, u/s 72	27	8AB
51	Other conditions required to be fulfilled by the original fund	—	21AL
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 u/s 72	—	115A
53	Computation of fair market value of capital assets for purposes of section 77	—	11UAE
54	Form of report of an accountant in respect of slump sale	28	6H
55	Conditions for reference to Valuation Officers u/s 91(1)(b)	—	111AA
56	Meaning of expressions used in determination of fair market value	—	11U
57	Determination of fair market value	—	11UA & 11UAA
58	Prescribed class of persons for the purpose of section 92(3)(i) and section 79	—	11UAC & 11UAD
59	Computation of income chargeable to tax u/s 92(2)(l)	—	11UACA
60	Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation	29	9C
61	Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction u/s 127 and section 154	30	11A
62	Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction u/s 128	—	11DD
63	Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133	—	18AAA
64	Procedure for specifying an association or institution for purposes of notification u/s 133(1)(a)(xxiv)	—	18AAAAA
65	Conditions for claim for deduction u/s 134	31	11B
66	Furnishing of audit report for claiming deduction u/s 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144	32	18BBB
67	Form of particulars to be furnished along with return of income for claiming deduction u/s 144	33	16DD
68	Furnishing of report u/s 146	34	19AB
69	Report of accountant to be furnished u/s 147(4)(a)	35	19AE
70	Form of certificate to be furnished u/s 151(5)	36	19AC
71	Prescribed authority and form of certificate to be furnished u/s 152(5)	37	19AD
72	The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)	38	29A
73	Relief u/s 157(1), when salary is paid in arrears or in advance, gratuity, etc.	39	21A & 21AA
74	Taxation of income from retirement benefit account maintained in a notified country	40	21AAA
75	Other documents and information to be provided for claiming double taxation relief u/s 159(1) and (2)	41 to 43	21AB
76	Foreign tax credit	44 & 45	128
77	Meaning of expressions used in determination of arm's length price	—	10A
78	Other method for determination of arm's length price	—	10AB
79	Determination of arm's length price u/s 165	—	10B
80	Most appropriate method	—	10C
81	Determination of arm's length price in certain cases	—	10CA
82	Exercise of option for determination of arm's length price for multiple years in a single proceeding	46 & 47	new in 2026
83	Time period for repatriation of excess money u/s 170(2) and computation of interest income u/s 170(4) pursuant to secondary adjustments	—	10CB
84	Information and documents to be kept and maintained u/s 171(1)	—	10D
85	Report from an accountant to be furnished u/s 172	48	10E
86	Definitions for safe harbour rules for international transactions	—	10TA to 10TG
87	Eligible assessee for safe harbour rules for international transactions	—	10TA to 10TG
88	Eligible international transactions for safe harbour	—	10TA to 10TG
89	Safe harbour for eligible international transactions	—	10TA to 10TG
90	Procedure relating to transactions other than provision of information technology services	49	10TA to 10TG
91	Procedure relating to transactions of provision of information technology services	49	10TA to 10TG
92	Safe harbour rules for international transactions not to apply in certain cases	—	10TA to 10TG
93	Mutual agreement procedure not to apply where safe harbour for international transactions is accepted	—	10TA to 10TG
94	Definitions for safe harbour rules for specified domestic transaction	—	10TH to 10THD
95	Eligible assessee for safe harbour rules for specified domestic transactions	—	10TH to 10THD
96	Eligible specified domestic transaction for safe harbour	—	10TH to 10THD
97	Safe harbour for eligible specified domestic transaction	—	10TH to 10THD
98	Procedure governing safe harbour rules for specified domestic transactions	49	10TH to 10THD
99	Definitions for safe harbour rules for income attribution in case of income from business and profession	—	10TI to 10TIC
100	Safe harbour for income attribution in case of income from business and profession	—	10TI to 10TIC
101	Procedure governing safe harbour rules for income attribution in case of income from business and profession	49	10TI to 10TIC
102	Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised	—	10TI to 10TIC
103	Meaning of expressions used in matters in respect of advance pricing agreement	—	10F
104	Persons eligible to apply	—	10G
105	Pre-filing consultation	50	10H
106	Application for advance pricing agreement	51	10-I
107	Withdrawal of application for agreement	—	10J
108	Preliminary processing of application	51	10K
109	Procedure	—	10L
110	Terms of the agreement	—	10M
111	Rollback of Agreement	51	10MA
112	Amendments to application	—	10N
113	Furnishing of annual compliance report	52	10-O
114	Compliance audit of agreement	—	10P
115	Revision of an agreement	—	10Q
116	Cancellation of an agreement	—	10R
117	Procedure for giving effect to rollback provision of an Agreement	—	10RA
118	Relief in tax payable u/s 206(1) due to operation of section 206(1)(i)	53	10RB
119	Renewing an agreement	54	10S
120	Miscellaneous	—	10T
121	Application seeking to give effect to terms of any agreement u/s 533(2)(p) and procedure for giving effect to decision under agreement	55	44G
122	Procedure to deal with requests for bilateral or multilateral advance pricing agreements	51	44GA
123	Maintenance and furnishing of information and document by constituent entity of an international group u/s 171	56 & 57	10DA
124	Furnishing of report in respect of an international group u/s 511	58 to 60	10DB
125	Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176	61	21AC
126	Conditions and activities for finance company located in any International Financial Services Centre for section 177	—	21ACA
127	Determination of consequences of impermissible avoidance arrangement	—	10UA
128	Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases	—	10U
129	Notice and Forms for reference u/s 274	62 to 64	10UB
130	Time limits	63	10UC
131	Procedure before Approving Panel	—	10UE
132	Remuneration	—	10UF
133	Modes of payment for the purpose of section 187	—	119AA
134	Exercise of option for taxation of royalty income from patent u/s 194(1) [Table: Sl. No. 2]	65	5G
135	Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]	—	133
136	Exercise or withdrawal of option for new tax regime	—	21AD to 21AHA
137	Form of report for computation of book profit of companies	66	40B
138	Form of report for computation of adjusted total income by certain persons other than a company	67	40BA
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	—	21AI
140	Determination of income of a specified fund attributable to units held by non-residents under section 210(2)	—	21AJ
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	—	21AJA
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	—	21AJA
143	Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)	—	21AJAA
144	Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act	—	21AIA
145	Statements under sections 221(4), 222(2), 223(5) and 224(9)	—	12C, 12CA, 12CB, 12CC
146	Rules related to application for exercising the option for tonnage tax scheme and other matters related to it	—	11P, 11Q, 11R, 11S, 11T
147	Publication and circulation of order of Board under section 239(3)(a)	—	111B
148	Search and Seizure under section 247	—	112
149	Procedure to requisition services under section 247(5) and to make a reference under section 247(9)	—	13
150	Valuation under section 247(9)	—	13, 13A
151	Requisition of books of account, etc. under section 248	—	112D
152	Release of remaining assets under section 250	—	112C
153	Distraint and sale	—	new in 2026
154	Form of information under section 254(1)	—	112E
155	Disclosure of information related to assessees under section 258(2)	—	113
156	Prescribed income-tax authority under section 259	—	12D
157	Persons exempt from obtaining Permanent Account Number under section 262	—	114AAB
158	Application for allotment of a Permanent Account Number	—	114
159	Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e)	—	114B
160	Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97	—	114D
161	Transactions for purposes of section 262(9)(a)	—	114BB
162	When PAN becomes inoperative under section 262(6)	—	114AAA
163	Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x)	—	12AB
164	Forms, eligibility, verification etc. in respect of return of income	—	12
165	Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section	—	12AC
166	Conditions for treating a return as defective return under section 263(7)	—	new in 2026
167	Form of appeal to Joint Commissioner (Appeals) or Com- missioner (Appeals) under section 358	—	45
168	Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]	—	12AA
169	Form of verification for furnishing information under section 268(1)(c)	—	14
170	Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof	—	12F
171	Forms for report of audit or inventory valuation under section 268(5)	—	14A
172	Procedure for purposes of determining expenses for audit or inventory valuation	—	14B
173	Jurisdiction of Valuation Officers as per section 2(110) read with section 269	—	new in 2026
174	Day and time for inspection by Valuation Officers, etc., as per section 269(3)	—	new in 2026
175	Prescribed authority for issue of notice under section 270(8)	—	12E
176	Procedure for faceless assessment, reassessment or recomputation under section 273(1)	—	new in 2026
177	Modified return of income in respect of business reorganisation under section 314	—	12AD
178	Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source	—	134
179	Notice of demand under section 289	—	15
180	Return of income in respect of block assessment under section 294(1)	—	12AE
181	Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)	—	17A
182	Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346	—	new in 2026
183	Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person	—	new in 2026
184	Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)	—	17
185	Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income	—	17
186	Application under section 342(5) for change of purpose for which income has been accumulated or set apart	—	new in 2026
187	Books of account and other documents to be kept and maintained by a registered non-profit organisation	—	17AA
188	Report of audit in case of registered non-profit organisations under section 348	—	17B
189	Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income	—	17CB
190	Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)	—	18AB
191	Mode of service of any order referred to in section 358(3)(b)	—	46
192	Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)	—	46A
193	Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362	—	47
194	Declaration under section 375	—	15A
195	Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court	—	16
196	Constitution of Dispute Resolution Committee under section 379	—	44DAA
197	Application for resolution of dispute before the Dispute Resolution Committee under section 379	—	44DAB
198	Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379	—	44DAC
199	Definitions	—	44DAD
200	Application for obtaining an advance ruling under section 383	—	44E
201	Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)	—	44F
202	Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)	—	44FA
203	Credit for tax deducted or collected at source	—	37-I, 37BA
204	Furnishing of particulars for deduction of tax at source from income under head “Salaries”	—	26A, 26B
205	Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”	—	26C
206	Rate of exchange for conversion into rupees of income expressed in foreign currency	—	115
207	Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency	—	26
208	Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]	—	26D
209	Application by payee for certificate authorising receipt of interest and other sums without deduction of tax	—	29B
210	Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]	—	new in 2026
211	Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)	—	29C
212	Declaration by a buyer for no collection of tax at source under section 394(2)	—	37C
213	Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax	—	28, 28AA, 28AB, 29, 37G, 37H
214	Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients	—	29BA
215	Certificate of tax deducted or collected at source to be furnished under section 395(4)	—	31, 37D
216	Application for allotment of a tax deduction and collection account number	—	114A
217	Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents	—	37BC
218	Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)	—	30, 37CA
219	Statement of deduction or collection of tax at source under section 397(3)(b)	—	31A, 31AA
220	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company	—	37BB
221	Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default	—	31ACB, 37J
222	Notice of demand under section 289	—	38
223	Estimate of advance tax under section 407(8)	—	39
224	Form of statement under section 413 or section 414	—	117B
225	Procedure for recovery of tax for the purposes of sections 413 and 475	—	new in 2026
226	Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413	—	117C
227	Prescribed authority for tax clearance certificates under section 420	—	42
228	Forms and certificates for the purposes of section 420	—	43
229	Production of certificate under section 420	—	44
230	Refund claim under section 434	—	40G
231	Form of application under section 440	—	129
232	Service of notice, summons, requisition, order and other communication under section 501	—	127
233	Authentication of notices and other documents	—	127A
234	Furnishing of annual statement by a non-resident having office in India	—	114DA
235	Information or documents to be furnished under section 506	—	114DB
236	Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity	—	121A
237	Furnishing of statement of financial transaction	—	114E
238	Definitions	—	114F
239	Information to be maintained and reported	—	114G
240	Due diligence requirement	—	114H
241	Definitions for purposes of rules 242, 243 and 244	—	new in 2026
242	Obligation for reporting transaction of crypto-asset under section 509	—	new in 2026
243	Reporting requirements for transaction of crypto-asset under section 509	—	new in 2026
244	Due diligence procedures under section 509	—	new in 2026
245	Annual Information Statement	—	114-I
246	Application for registration as valuer under section 514	—	new in 2026
247	Qualification of registered valuer for the purposes of section 514	—	new in 2026
248	Charging of fee and submission of valuation report under section 514	—	new in 2026
249	Removal from register of names of valuers and restoration	—	new in 2026
250	Definitions for the purposes of rules 251 to 268	—	49
251	Accountancy examinations recognised	—	50
252	Educational qualifications prescribed	—	51
253	Nature of business relationship	—	51A
254	Appearance by Authorised Representative in certain cases	—	51B
255	Register of income-tax practitioners	—	53
256	Application for registration	—	54
257	Certificate of registration	—	55
258	Cancellation of certificate	—	56
259	Cancellation of certificate obtained by misrepresentation	—	57
260	Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed	—	58
261	Prescribed authority to order an inquiry	—	59
262	Charge-sheet	—	60
263	Inquiry Officer	—	61
264	Proceedings before Inquiry Officer	—	62
265	Order of the prescribed authority	—	63
266	Procedure if no Inquiry Officer appointed	—	64
267	Change of Inquiry Officer	—	65
268	Powers of prescribed authority and Inquiry Officer	—	66
269	Procedure to be followed in calculating interest under section 533(2)(u)	—	119A
270	Determination of income, being partly from agricultural and partly from business	—	7
271	Income from manufacture of rubber, coffee and tea	—	7A, 7B, 8
272	Deduction in respect of expenditure on production of feature films	—	9A
273	Deduction in respect of expenditure on acquisition of distribution rights of feature films	—	9B
274	Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act	—	10V
275	Approval of the investment fund at its option for purposes of section 9(12)	—	10VA
276	Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act	—	10VB
277	Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit	—	9D
278	Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act	—	2B
279	Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act	—	2A
280	Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act	—	2BB
281	Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act	—	2BBA
282	Notification of pension fund and other conditions to be satisfied by the pension fund	—	2DB
283	Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act	—	2DCA
284	Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act	—	21AK
285	Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.	—	2DD
286	Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act	—	16C
287	Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act	—	2BBB
288	Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act	—	2F
289	Rules for functioning of an electoral trust	—	17CA
290	Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account	—	5AC
291	Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund	—	5AD
292	Investment of fund moneys	—	67
293	Nomination	—	67A
294	Accounts	—	74
295	Assigning or creating a charge on beneficial interest in a recognized provident fund	—	76
296	Application for recognition	—	77
297	Order of recognition	—	78
298	Withdrawal of recognition	—	79
299	Exemption from tax when recognition withdrawn	—	80
300	Appeal under paragraph 13(1) of Part A of Schedule XI to the Act	—	81
301	Definitions for purposes of rules 302 to 315	—	82
302	Conditions regarding trust and trustees	—	83, 84
303	Investment of fund moneys	—	85
304	Admission of directors to a fund	—	86
305	Ordinary annual contributions	—	87
306	Initial contributions	—	88
307	Scheme of insurance or annuity	—	89
308	Commutation of annuity	—	90
309	Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund	—	91
310	Penalty, where employee assigns or charges interest in fund	—	92
311	Arrangements on winding up, etc., of business	—	93
312	Arrangements for winding up, etc., of fund	—	94
313	Application of approval	—	95
314	Amendment of rules, etc., of fund	—	96
315	Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund	—	97
316	Definitions for purposes of rules 317 to 329	—	98
317	Conditions regarding trust and trustees	—	99, 100
318	Investment of fund moneys	—	101
319	Nomination	—	101A
320	Admission of directors to a fund	—	102
321	Ordinary annual contributions	—	103
322	Initial contributions	—	104
323	Assigning or creating a charge on beneficial interest in a gratuity fund	—	105
324	Employer not to have interest in fund moneys	—	106
325	Arrangements for winding up, etc., of business	—	107
326	Arrangements for winding up of the fund	—	108
327	Application for approval	—	109
328	Amendment of rules, etc., of fund	—	110
329	Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund	—	111
330	Limits of reserve for unexpired risks	—	6E
331	Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act	—	20, 20A
332	Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.	—	131
333	Electronic payment of tax, interest, fee and penalty	—	125

Rules 1–138 follow the published 2026-ordered mapping table (corrigendum incorporated); later rules are inverted from the official old→new correspondence, so their Form column is blank, not empty-by-law.

income-tax rules, 1962 → 2026 · all 336 rules ⌄

1962 Rule	Subject	2026 Rule
1	Short title and commencement	1 — Short title and commencement
2	Definitions	2 — Definitions
2A	Limits for the purposes of section 10(13A)	279 — Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
2B	Conditions for the purpose of section 10(5)	278 — Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
2BA	Guidelines for the purposes of section 10(10C)	20 — Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
2BB	Prescribed allowances for the purposes of clause (14) of section 10	280 — Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
2BBA	Circumstances and conditions for the purposes of clause (19) of section 10	281 — Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
2BBB	Percentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10	287 — Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
2DB	Other conditions to be satisfied by the pension fund	282 — Notification of pension fund and other conditions to be satisfied by the pension fund
2DCA	Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act	283 — Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
2DD	Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10	285 — Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.
2F	Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10	288 — Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
3	Valuation of perquisites	15 — Valuation of perquisites
3A	Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner	18 — Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
3B	Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act	17 — Salary income for purposes of section 17(1)(c)(ii)
3C	Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act	16 — Annual accretion referred to in section 17(1)(i)
3D	Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act	19 — Gross total income for purposes of section 17(3)(b)
4	Unrealised rent	21 — Unrealised rent
5	Depreciation	25 — Depreciation
5AC	Report of audit of accounts to be furnished under section 33AB(2)	290 — Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
5AD	Report of audit of accounts to be furnished under section 33ABA(2)	291 — Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
5C	Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35	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
5D	Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35	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)
5E	Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35	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)
5F	Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35	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)
5G	Option form for taxation of income from patent under section 115BBF	134 — Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]
6	Prescribed authority for expenditure on scientific research	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)
6A	Expenditure for obtaining right to use spectrum for telecommunication services	41 — Expenditure for obtaining right to use spectrum for telecommunication services
6AAD	Guidelines for approval of agricultural extension project under section 35CCC	37 — Procedure for approval of agricultural extension project under section 47(1)(a)
6AAE	Conditions subject to which an agricultural extension project is to be notified under section 35CCC	38 — Conditions for notification of agricultural extension projects under section 47(1)(a)
6AAF	Guidelines for approval of skill development project under section 35CCD	39 — Procedure for approval of skill development projects under section 47(1)(b)
6AAG	Conditions subject to which a skill development project is to be notified under section 35CCD	40 — Conditions subject to which a skill development project is to be notified under section 47(1)(b)
6AAH	Meaning of expressions used in rule 6AAF and rule 6AAG	40 — Conditions subject to which a skill development project is to be notified under section 47(1)(b)
6AB	Form of audit report for claiming deductions under sections 35D and 35E	28 — Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
6ABA	Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36	22 — Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
6ABAA	Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36	24 — Notification of infrastructure facility for the purposes of section 32(e)
6ABBA	Other electronic modes	48 — Other electronic modes of payment
6ABBB	Form of statement to be furnished regarding preliminary expenses incurred under section 35D	27 — Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
6DD	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 an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing....	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
6DDA	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43	4 — Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
6DDB	Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43	5 — Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
6E	Limits of reserve for unexpired risks	330 — Limits of reserve for unexpired risks
6EA	Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.	42 — Special provision regarding interest on bad and doubtful debt of specified financial institution
6F	Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions	46 — Maintenance of books of account under section 62
6G	Report of audit of accounts to be furnished under section 44AB	47 — Report of audit of accounts to be furnished under section 63
6GA	Form of report of audit to be furnished under sub-section (2) of section 44DA	43 — Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
6GB	Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC	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]
6H	Form of report of an accountant under sub-section (3) of section 50B	54 — Form of report of an accountant in respect of slump sale
7	Income which is partially agricultural and partially from business	270 — Determination of income, being partly from agricultural and partly from business
7A	Income from the manufacture of rubber	271 — Income from manufacture of rubber, coffee and tea
7B	Income from the manufacture of coffee	271 — Income from manufacture of rubber, coffee and tea
8	Income from the manufacture of tea	271 — Income from manufacture of rubber, coffee and tea
8AA	Method of determination of period of holding of capital assets in certain cases	6 — Method of determination of period of holding of capital assets in certain cases
8AB	Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48	50 — Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
8AD	Computation of capital gains for the purposes of sub-section (1B) of section 45	49 — Computation of capital gains for purposes of section 67(5)
8B	Guidelines for notification of zero coupon bond	7 — Procedure for notification of zero coupon bond
8C	Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36	23 — Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
8D	Method for determining amount of expenditure in relation to income not includible in total income	14 — Method for determining amount of expenditure in relation to income not includible in total income
9A	Deduction in respect of expenditure on production of feature films	272 — Deduction in respect of expenditure on production of feature films
9B	Deduction in respect of expenditure on acquisition of distribution rights of feature films	273 — Deduction in respect of expenditure on acquisition of distribution rights of feature films
9C	Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation	60 — Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
9D	Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit	277 — Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
10	Determination of income in the case of non-residents	9 — Determination of income in case of non-residents
10A	Meaning of expressions used in computation of arm length price	77 — Meaning of expressions used in determination of arm’s length price
10AB	Other method of determination of arm length price	78 — Other method for determination of arm’s length price
10B	Determination of arm length price under section 92C	79 — Determination of arm’s length price under section 165
10C	Most appropriate method	80 — Most appropriate method
10CA	Computation of arm length price in certain cases	81 — Determination of arm’s length price in certain cases
10CB	Computation of interest income pursuant to secondary adjustments	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
10D	Information and documents to be kept and maintained under section 92D	84 — Information and documents to be kept and maintained under section 171(1)
10DA	Maintenance and furnishing of information and document by certain person under section 92D	123 — Maintenance and furnishing of information and document by constituent entity of an international group under section 171
10DB	Furnishing of Report in respect of an International Group	124 — Furnishing of report in respect of an international group under section 511
10E	Report from an accountant to be furnished under section 92E	85 — Report from an accountant to be furnished under section 172
10F	Meaning of expressions used in matters in respect of advance pricing agreement	103 — Meaning of expressions used in matters in respect of advance pricing agreement
10G	Persons eligible to apply	104 — Persons eligible to apply
10H	Pre-filing consultation	105 — Pre-filing consultation
10-I	Application for advance pricing agreement	106 — Application for advance pricing agreement
10J	Withdrawal of application for agreement	107 — Withdrawal of application for agreement
10K	Preliminary processing of application	108 — Preliminary processing of application
10L	Procedure	109 — Procedure
10M	Terms of the agreement	110 — Terms of the agreement
10MA	Roll Back of the Agreement	111 — Roll back of Agreement
10N	Amendments to Application	112 — Amendments to application
10-O	Furnishing of Annual Compliance Report	113 — Furnishing of annual compliance report
10P	Compliance Audit of the agreement	114 — Compliance audit of agreement
10Q	Revision of an agreement	115 — Revision of an agreement
10R	Cancellation of an agreement	116 — Cancellation of an agreement
10RA	Procedure for giving effect to rollback provision of an Agreement	117 — Procedure for giving effect to rollback provision of an Agreement
10RB	Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB	118 — Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
10S	Renewing an agreement	119 — Renewing an agreement
10T	Miscellaneous	120 — Miscellaneous
10TA	Definitions	86 — Definitions for safe harbour rules for international trans- actions
10TB	Eligible assessee	87 — Eligible assessee for safe harbour rules for international transactions
10TC	Eligible international transaction	88 — Eligible international transactions for safe harbour
10TD	Safe Harbour	89 — Safe harbour for eligible international transactions
10TE	Procedure	90 — Procedure relating to transactions other than provision of information technology services
10TF	Safe harbour rules not to apply in certain cases	92 — Safe harbour rules for international transactions not to apply in certain cases
10TG	Mutual Agreement Procedure not to apply	93 — Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted
10TH	Definitions	94 — Definitions for safe harbour rules for specified domestic transaction
10THA	Eligible assessee	95 — Eligible assessee for safe harbour rules for specified domestic transactions
10THB	Eligible specified domestic transaction	96 — Eligible specified domestic transaction for safe harbour
10THC	Safe Harbour	97 — Safe harbour for eligible specified domestic transaction
10THD	Procedure	98 — Procedure governing safe harbour rules for specified domestic transactions
10TI	Definitions	99 — Definitions for safe harbour rules for income attribution in case of income from business and profession
10TIA	Safe Harbour	100 — Safe harbour for income attribution in case of income from business and profession
10TIB	Procedure	101 — Procedure governing safe harbour rules for income attribution in case of income from business and profession
10TIC	Mutual Agreement Procedure not to apply	102 — Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
10U	Chapter X-A not to apply in certain cases	128 — Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
10UA	Determination of consequences of impermissible avoidance arrangement	127 — Determination of consequences of impermissible avoidance arrangement
10UB	Notice, Forms for reference under section 144BA	129 — Notice and Forms for reference under section 274
10UC	Time limits	130 — Time limits
10UE	Procedure before the Approving Panel	131 — Procedure before Approving Panel
10UF	Remuneration	132 — Remuneration
10V	Guidelines for application of section 9A	274 — Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
10VA	Approval of the fund	275 — Approval of the investment fund at its option for purposes of section 9(12)
10VB	Statement to be furnished by the fund	276 — Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
11A	Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U	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
11B	Conditions for allowance for deduction under section 80GG	65 — Conditions for claim for deduction under section 134
11DD	Specified diseases and ailments for the purpose of deduction under section 80DDB	62 — Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
11-OA	Guidelines for notification of affordable housing project as specified business under section 35AD	36 — Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii)
11-OB	Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD	36 — Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii)
11P	Application for exercising or renewing the option for tonnage tax scheme	146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
11Q	Computation of deemed tonnage	146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
11R	Incidental activities for purposes of relevant shipping income	146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
11S	Computation of average of net tonnage for charter-in of tonnage	146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
11T	Form of report of an accountant under clause (ii) of section 115VW	146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
11U	Meaning of expressions used in determination of fair market value	56 — Meaning of expressions used in determination of fair market value
11UA	Determination of fair market value	57 — Determination of fair market value
11UAA	Determination of Fair Market Value for share other than quoted share	57 — Determination of fair market value
11UAB	Determination of fair market value for inventory	57 — Determination of fair market value
11UAC	Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56	58 — Prescribed class of persons for the purpose of section 92(3)(i) and section 79
11UACA	Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56	59 — Computation of income chargeable to tax under section 92(2)(l)
11UAD	Prescribed class of persons for the purpose of section 50CA	58 — Prescribed class of persons for the purpose of section 92(3)(i) and section 79
11UAE	Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act	53 — Computation of fair market value of capital assets for purposes of section 77
11UB	Fair market value of assets in certain cases	10 — Definition of terms for rules 11 and 12
11UC	Determination of Income attributable to assets in India	11 — Fair market value of assets in certain cases
11UD	Thresholds for the purposes of significant economic presence	12 — Determination of income attributable to assets in India
11UE	Specified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9	13 — Threshold for purposes of significant economic presence
12	Return of income and return of fringe benefits	164 — Forms, eligibility, verification etc. in respect of return of income
12AA	Prescribed person for the purposes of clause (c) and clause (cd) of section 140	168 — Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
12AB	Conditions for furnishing return of income by persons referred to in clause (b) of sub-section(1) of section 139	163 — Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x)
12AC	Updated return of income	165 — Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section
12AD	Return of income under section 170A	177 — Modified return of income in respect of business reorganisation under section 314
12AE	Return of income under section 158BC	180 — Return of income in respect of block assessment under section 294(1)
12C	Statement under sub-section (2) of section 115U	145 — Statements under sections 221(4), 222(2), 223(5) and 224(9)
12CA	Statement under sub-section (4) of section 115UA	145 — Statements under sections 221(4), 222(2), 223(5) and 224(9)
12CB	Statement under sub-section (7) of section 115UB	145 — Statements under sections 221(4), 222(2), 223(5) and 224(9)
12CC	Statement under sub-section (4) of section 115TCA	145 — Statements under sections 221(4), 222(2), 223(5) and 224(9)
12D	Prescribed income-tax authority under section 133C	156 — Prescribed income-tax authority under section 259
12E	Prescribed authority under sub-section (2) of section 143	175 — Prescribed authority for issue of notice under section 270(8)
12F	Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142	170 — Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
13	Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132	149 — Procedure to requisition services under section 247(5) and to make a reference under section 247(9); 150 — Valuation under section 247(9)
13A	Valuation under sub-section (9D) of section 132	150 — Valuation under section 247(9)
14	Form of verification under section 142	169 — Form of verification for furnishing information under section 268(1)(c)
14A	Forms for report of audit or inventory valuation under section 142(2A)	171 — Forms for report of audit or inventory valuation under section 268(5)
14B	Guidelines for the purposes of determining expenses for audit or inventory valuation	172 — Procedure for purposes of determining expenses for audit or inventory valuation
15	Notice of demand for regular assessment, etc	179 — Notice of demand under section 289
15A	Declaration under section 158A	194 — Declaration under section 375
16	Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court	195 — Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
16C	Requirements for approval of a fund under section 10(23AAA)	286 — Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
16DD	Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A	67 — Form of particulars to be furnished along with return of income for claiming deduction under section 144
17	Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11	184 — Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5); 185 — Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
17A	Application for registration of charitable or religious trusts etc.	181 — Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)
17AA	Books of account and other documents to be kept and maintained	187 — Books of account and other documents to be kept and maintained by a registered non-profit organisation
17B	Audit report in the case of charitable or religious trusts, etc.	188 — Report of audit in case of registered non-profit organisations under section 348
17CA	Functions of electoral trusts	289 — Rules for functioning of an electoral trust
17CB	Method of valuation for the purposes of sub-section (2) of section 115TD	189 — Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
18AAA	Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G	63 — Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
18AAAAA	Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G	64 — Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
18AB	Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35	190 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
19AB	Form of report for claiming deduction under section 80JJAA	68 — Furnishing of report under section 146
19AC	Form of certificate to be furnished under sub-section (3) of section 80QQB	70 — Form of certificate to be furnished under section 151(5)
19AD	Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB	71 — Prescribed authority and form of certificate to be furnished under section 152(5)
19AE	Form of report of accountant to be furnished under sub-section (3) of section 80LA	69 — Report of accountant to be furnished under section 147(4)(a)
20	Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88	331 — Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
20A	Guidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88	331 — Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
21A	Relief when salary is paid in arrears or in advance, etc.	73 — Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
21AA	Furnishing of particulars for claiming relief under section 89	73 — Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
21AAA	Taxation of income from retirement benefit account maintained in a notified country	74 — Taxation of income from retirement benefit account maintained in a notified country
21AB	Certificate for claiming relief under an agreement referred to in sections 90 and 90A	75 — Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
21AC	Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A	125 — Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
21ACA	Conditions and activities for the Finance Company located in any International Financial Services Centre for section 94B	126 — Conditions and activities for finance company located in any International Financial Services Centre for section 177
21AD	Exercise of option under sub-section (4) of section 115BA	136 — Exercise or withdrawal of option for new tax regime
21AI	Computation of exempt income of specified fund for the purposes of clause (4D) of section 10	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
21AIA	Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act	144 — Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
21AJ	Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD	140 — Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
21AJA	Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act	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
21AJAA	Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act	143 — Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
21AK	Conditions for the purpose of clause (4E) of section 10	284 — Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
21AL	Other Conditions required to be fulfilled by the original fund	51 — Other conditions required to be fulfilled by the original fund
26	Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency	207 — Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A	Furnishing of particulars of income under the head "Salaries"	204 — Furnishing of particulars for deduction of tax at source from income under head “Salaries”
26B	Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source	204 — Furnishing of particulars for deduction of tax at source from income under head “Salaries”
26C	Furnishing of evidence of claims by employee for deduction of tax under section 192	205 — Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”
26D	Furnishing of declaration and evidence of claims by specified senior citizen under section 194P	208 — Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
27	Prescribed arrangements for declaration and payment of dividends within India	3 — Arrangements for declaration and payment of dividends within India
28	Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
28AA	Certificate for deduction at lower rates or no deduction of tax from income other than dividends	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
28AB	Certificate of no deduction of tax in case of certain entities	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
29	Certificate of no deduction of tax or deduction at lower rates from dividends	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
29A	Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of	72 — Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)
29B	Application for certificate authorising receipt of interest and other sums without deduction of tax	209 — Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
29BA	Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients	214 — Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
29C	Declaration by person claiming receipt of certain incomes without deduction of tax	211 — Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
30	Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192	218 — Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
31	Certificate of tax deducted at source to be furnished under section 203	215 — Certificate of tax deducted or collected at source to be furnished under section 395(4)
31A	Statement of deduction of tax under sub-section (3) of section 200	219 — Statement of deduction or collection of tax at source under section 397(3)(b)
31AA	Statement of collection of tax under proviso to sub-section (3) of section 206C	219 — Statement of deduction or collection of tax at source under section 397(3)(b)
31ACB	Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201	221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
37BA	Credit for tax deducted at source for the purposes of section 199	203 — Credit for tax deducted or collected at source
37BB	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company	220 — Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
37BC	Relaxation from deduction of tax at higher rate under section 206AA	217 — Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
37C	Declaration by a buyer for no collection of tax at source under section 206C(1A)	212 — Declaration by a buyer for no collection of tax at source under section 394(2)
37CA	Time and mode of payment to Government account of tax collected at source under section 206C	218 — Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
37D	Certificate of tax collected at source under section 206C(5)	215 — Certificate of tax deducted or collected at source to be furnished under section 395(4)
37G	Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
37H	Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C	213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
37-I	Credit for tax collected at source for the purposes of sub-section (4) of section 206C	203 — Credit for tax deducted or collected at source
37J	Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C	221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
38	Notice of demand	222 — Notice of demand under section 289
39	Estimate of advance tax	223 — Estimate of advance tax under section 407(8)
40B	Special provision for payment of tax by certain companies	137 — Form of report for computation of book profit of companies
40BA	Special provisions for payment of tax by certain persons other than a company	138 — Form of report for computation of adjusted total income by certain persons other than a company
40G	Refund claim under section 239A	230 — Refund claim under section 434
42	Prescribed authority for tax clearance certificates	227 — Prescribed authority for tax clearance certificates under section 420
43	Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230	228 — Forms and certificates for the purposes of section 420
44	Production of certificate	229 — Production of certificate under section 420
44DAA	Constitution of Dispute Resolution Committee	196 — Constitution of Dispute Resolution Committee under section 379
44DAB	Application for resolution of dispute before the Dispute Resolution Committee	197 — Application for resolution of dispute before the Dispute Resolution Committee under section 379
44DAC	Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act	198 — Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
44DAD	Definitions	199 — Definitions
44E	Application for obtaining an advance ruling	200 — Application for obtaining an advance ruling under section 383
44F	Certification of copies of the advance rulings pronounced by the Board	201 — Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
44FA	Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W	202 — Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
44G	Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement	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
44GA	Procedure to deal with requests for bilateral or multilateral advance pricing agreements	122 — Procedure to deal with requests for bilateral or multilateral advance pricing agreements
45	Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals)	167 — Form of appeal to Joint Commissioner (Appeals) or Com- missioner (Appeals) under section 358
46	Mode of service	191 — Mode of service of any order referred to in section 358(3)(b)
46A	Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals)	192 — Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
47	Form of appeal and memorandum of cross-objections to Appellate Tribunal	193 — Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
49	Definitions	250 — Definitions for the purposes of rules 251 to 268
50	Accountancy examinations recognised	251 — Accountancy examinations recognised
51	Educational qualifications prescribed	252 — Educational qualifications prescribed
51A	Nature of business relationship	253 — Nature of business relationship
51B	Appearance by Authorised Representative in certain cases	254 — Appearance by Authorised Representative in certain cases
53	Register of income-tax practitioners	255 — Register of income-tax practitioners
54	Application for registration	256 — Application for registration
55	Certificate of registration	257 — Certificate of registration
56	Cancellation of certificate	258 — Cancellation of certificate
57	Cancellation of certificate obtained by misrepresentation	259 — Cancellation of certificate obtained by misrepresentation
58	Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed	260 — Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
59	Prescribed authority to order an inquiry	261 — Prescribed authority to order an inquiry
60	Charge-sheet	262 — Charge-sheet
61	Inquiry Officer	263 — Inquiry Officer
62	Proceedings before Inquiry Officer	264 — Proceedings before Inquiry Officer
63	Order of the prescribed authority	265 — Order of the prescribed authority
64	Procedure if no Inquiry Officer appointed	266 — Procedure if no Inquiry Officer appointed
65	Change of Inquiry Officer	267 — Change of Inquiry Officer
66	Powers of prescribed authority and Inquiry Officer	268 — Powers of prescribed authority and Inquiry Officer
67	Investment of fund moneys	292 — Investment of fund moneys
67A	Nomination	293 — Nomination
74	Accounts	294 — Accounts
76	Penalty for assigning or creating a charge on beneficial interest	295 — Assigning or creating a charge on beneficial interest in a recognized provident fund
77	Application for recognition	296 — Application for recognition
78	Order of recognition	297 — Order of recognition
79	Withdrawal of recognition	298 — Withdrawal of recognition
80	Exemption from tax when recognition withdrawn	299 — Exemption from tax when recognition withdrawn
81	Appeal	300 — Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
82	Definitions	301 — Definitions for purposes of rules 302 to 315
83	Establishment of fund and trust	302 — Conditions regarding trust and trustees
84	Conditions regarding trustees	302 — Conditions regarding trust and trustees
85	Investment of fund moneys	303 — Investment of fund moneys
86	Admission of directors to a fund	304 — Admission of directors to a fund
87	Ordinary annual contributions	305 — Ordinary annual contributions
88	Initial contributions	306 — Initial contributions
89	Scheme of insurance or annuity	307 — Scheme of insurance or annuity
90	Commutation of annuity	308 — Commutation of annuity
91	Beneficiary not to have any interest in insurance and employer not to have any interest in fund moneys	309 — Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
92	Penalty if employee assigns or charges interest in fund	310 — Penalty, where employee assigns or charges interest in fund
93	Arrangements on winding up, etc., of business.	311 — Arrangements on winding up, etc., of business
94	Arrangements for winding up, etc., of fund.	312 — Arrangements for winding up, etc., of fund
95	Application for approval	313 — Application of approval
96	Amendment of rules, etc., of fund	314 — Amendment of rules, etc., of fund
97	Appeal	315 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
98	Definitions	316 — Definitions for purposes of rules 317 to 329
99	Establishment of fund and trust	317 — Conditions regarding trust and trustees
100	Conditions regarding trustees	317 — Conditions regarding trust and trustees
101	Investment of fund moneys	318 — Investment of fund moneys
101A	Nomination	319 — Nomination
102	Admission of directors to a fund	320 — Admission of directors to a fund
103	Ordinary annual contributions	321 — Ordinary annual contributions
104	Initial contributions	322 — Initial contributions
105	Penalty if employee assigns or charges interest in fund	323 — Assigning or creating a charge on beneficial interest in a gratuity fund
106	Employer not to have interest in fund moneys	324 — Employer not to have interest in fund moneys
107	Arrangements for winding up, etc., of business	325 — Arrangements for winding up, etc., of business
108	Arrangements for winding up of the fund	326 — Arrangements for winding up of the fund
109	Application for approval	327 — Application for approval
110	Amendment of rules, etc., of fund	328 — Amendment of rules, etc., of fund
111	Appeal	329 — Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
111AA	Conditions for reference to Valuation Officers	55 — Conditions for reference to Valuation Officers under section 91(1)(b)
111B	Publication and circulation of Boards order	147 — Publication and circulation of order of Board under section 239(3)(a)
112	Search and seizure	148 — Search and Seizure under section 247
112C	Release of remaining assets	152 — Release of remaining assets under section 250
112D	Requisition of books of account, etc.	151 — Requisition of books of account, etc. under section 248
112E	Form of information under section 133B(1)	154 — Form of information under section 254(1)
113	Disclosure of information respecting assessees	155 — Disclosure of information related to assessees under section 258(2)
114	Application for allotment of a permanent account number	158 — Application for allotment of a Permanent Account Number
114A	Application for allotment of a tax deduction and collection account number	216 — Application for allotment of a tax deduction and collection account number
114AAA	Manner of making permanent account number inoperative	162 — When PAN becomes inoperative under section 262(6)
114AAB	Class or classes of person to whom provisions of section 139A shall not apply	157 — Persons exempt from obtaining Permanent Account Number under section 262
114B	Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A	159 — Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e)
114BB	Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A	161 — Transactions for purposes of section 262(9)(a)
114D	Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60	160 — Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
114DA	Furnishing of Annual Statement by a non-resident having Liaison Office in India	234 — Furnishing of annual statement by a non-resident having office in India
114DB	Information or documents to be furnished under section 285A	235 — Information or documents to be furnished under section 506
114E	Furnishing of statement of financial transaction	237 — Furnishing of statement of financial transaction
114F	Definitions	238 — Definitions
114G	Information to be maintained and reported	239 — Information to be maintained and reported
114H	Due diligence requirement	240 — Due diligence requirement
114-I	Annual Information Statement	245 — Annual Information Statement
115	Rate of exchange for conversion into rupees of income expressed in foreign currency.	206 — Rate of exchange for conversion into rupees of income expressed in foreign currency
115A	Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act,	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
117B	Form of statement under section 222 or section 223	224 — Form of statement under section 413 or section 414
117C	Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer	226 — Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
119A	Procedure to be followed in calculating interest	269 — Procedure to be followed in calculating interest under section 533(2)(u)
119AA	Modes of payment for the purpose of section 269SU	133 — Modes of payment for the purpose of section 187
121A	Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity	236 — Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
125	Electronic payment of tax	333 — Electronic payment of tax, interest, fee and penalty
126	Computation of period of stay in India in certain cases	8 — Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
127	Service of notice, summons, requisition, order and other communication	232 — Service of notice, summons, requisition, order and other communication under section 501
127A	Authentication of notices and other documents	233 — Authentication of notices and other documents
128	Foreign Tax Credit	76 — Foreign tax credit
129	Form of application under section 270AA	231 — Form of application under section 440
131	Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.	332 — Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.
133	Calculation of net winnings from online games for purpose of section 115BBJ	135 — Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
134	Application under sub-section (20) of section 155 regarding credit of tax deduction at source	178 — Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source

forms, 1962 → 2026 · all 193 forms ⌄

1962 Form	Subject	2026 Form
3AC	Audit report under section 33AB(2)	182 — Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account
3AD	Audit Report under section 33ABA(2)	183 — Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund
3AE	Audit Report under section * 35D(4)/35E(6) of the Income-tax Act, 1961	6 — Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51
3AF	Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee	5 — Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3)
3BB	Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of ……………	1 — Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of …….
3C	Form of daily case register	25 — Form of daily case register
3CA	Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law	26 — Audit report and Statement of particulars required to be furnished under section 63
3CB	Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G	26 — Audit report and Statement of particulars required to be furnished under section 63
3CD	Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961	26 — Audit report and Statement of particulars required to be furnished under section 63
3CE	Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961	24 — Audit Report under section 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company
3CEA	Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale	28 — Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale
3CEAA	Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961	56 — Information and document to be furnished by the person who is a constituent entity under section 171(4)
3CEAB	Intimation by a designated constituent entity [***] of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961	57 — Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)
3CEAC	Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961	58 — Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1)
3CEAD	Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961	59 — Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4
3CEAE	Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961	60 — Intimation on behalf of the international group for the purposes of section 511(5)
3CEB	Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)	48 — Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s)
3CEC	Application for a pre-filing meeting	50 — Application for a pre-filing consultation
3CED	Application for an Advance Pricing Agreement	51 — Application for an Advance Pricing Agreement (APA)
3CEDA	Application for rollback of an Advance Pricing Agreement	51 — Application for an Advance Pricing Agreement (APA)
3CEEA	Form for furnishing particulars for the year ending 31st March,………for recomputation for any adjustment on account of income of past year(s) included in books of account of previous year by a Company on account of secondary adjustment under section 92CE...	53 — Form for filing particulars of past years for calculating relief in tax payable under section 206(1).
3CEF	Annual Compliance Report on Advance Pricing Agreement	52 — Annual Compliance Report on Advance Pricing Agreement
3CEFA	Application for Opting for Safe Harbour	49 — Application for opting for Safe Harbour
3CEFB	Application for Opting for Safe Harbour in respect of Specified Domestic Transactions	49 — Application for opting for Safe Harbour
3CEFC	Application for opting for safe harbour for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head "Profits and gains of business or profession"	49 — Application for opting for Safe Harbour
3CEG	Form for making the reference to the Commissioner by the Assessing Officer under section 144BA(1)	62 — Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1)
3CEH	Form for returning the reference made under section 144BA	63 — Form for returning the reference made under section 274
3CEI	Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA	64 — Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4)
3CEJA	Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund	172 — Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund
3CEK	Statement to be furnished by an eligible investment fund to the Assessing Officer	173 — Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)]
3CF	Application for registration or approval	17 — Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b)
3CFA	Form for opting for taxation of income by way of royalty in respect of Patent	65 — Form for opting for taxation of income by way of royalty in respect of patent
3CG	Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961	7 — Application for approval of scientific research programme under section 45(3)(c)
3CH	Order of approval of Scientific Research Programme under section 35(2AA) of the Income-tax Act, 1961	8 — Order of approval of Scientific Research Programme under section 45(3)(c)
3CI	Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961	9 — Receipt of payment for carrying out scientific research under section 45(3)(c)
3CJ	Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961	10 — Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c)
3CK	Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility	11 — Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility
3CL	Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961	12 — Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company
3CLA	Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility	13 — Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility
3CM	Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961	14 — Order of approval of in-house research and development facility under section 45(2)
3CN	Application for notification of affordable housing project as specified business under section 35AD	18 — Application for notification of affordable housing project as specified business under section 46
3CO	Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961	20 — Application for approval of agricultural extension project under section 47(1)(a)
3CP	Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961	21 — Form for notification of agricultural extension project under section 47(1)(a)
3CQ	Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961	22 — Application for approval of skill development project under section 47(1)(b)
3CR	Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961	23 — Form for notification of skill development project under section 47(1)(b)
3CS	Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD	19 — Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46
3CT	Income attributable to assets located in India under section 9 of the Income-tax Act, 1961	4 — Income attributable to assets located in India under section 9(10)(a)
5B	Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961	2 — Application for notification of a zero coupon bond under section 2(112)
5BA	Certificate of an accountant under sub-rule (6) of rule 8B	3 — Certificate of an accountant under rule 7 for entity issuing zero coupon bond
5C	Details of amount attributed to capital asset remaining with the specified entity	27 — Details of amount attributed to capital asset remaining with the specified entity
6B	Audit report under clause (i) of section 142(2A) of the Income-tax Act, 1961	100 — Audit report under section 268(5)
6C	Application under section 132(2)/132(9D) of the Income tax Act, 1961	85 — Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)
6D	Inventory Valuation report under clause (ii) of section 142(2A) of the Income-tax Act, 1961	101 — Inventory Valuation report under section 268(5)
7	Notice of demand under section 156 of the Income-tax Act, 1961	103 — Notice of demand under section 289 of the Act
8	Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court	117 — Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
8A	In the High Court of ……… or Income-tax Appellate Tribunal…..	118 — In the High Court of _______ or Income-tax Appellate Tribunal _______
9	Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961	180 — Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]
9A	Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income - tax Act, 1961	108 — Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes
10	Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961	109 — Statement of accumulation or setting apart of income under section 342(1)
10A	Application for registration or provisional registration or intimation or approval or provisional approval	104 — Application for provisional registration or provisional approval
10AB	Application for registration or approval	105 — Application for registration of non-profit organisation under section 332 or approval under section 354
10AC	Order for registration or provisional registration or approval or provisional approval	106 — Order for provisional registration under section 332 or provisional approval under section 354 Rejection of application
10AD	Order for registration or approval or rejection or cancellation	107 — Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted
10B	.	112 — Audit report under section 348 in the case of a registered non-profit organisation (NPO)
10BA	Declaration to be filed by the assessee claiming deduction under section 80GG	31 — Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid
10BB	.	112 — Audit report under section 348 in the case of a registered non-profit organisation (NPO)
10BBA	Application for notification under sub-clause (iv) of clause (c) of Explanation 1 to the clause (23FE) of section 10 of the Income-tax Act, 1961	174 — Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)
10BBB	Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961	175 — Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year)
10BBC	Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund	176 — Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund
10BBD	Statement of eligible investment received	177 — Statement of eligible investment received
10BC	Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust	181 — Audit report under rule 289(12) in the case of the electoral trust
10BD	Statement of particulars to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35 of the Income-tax Act, 1961	113 — Statement or Correction Statement to be filed by Donee under section 354(1)
10BE	Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) to sub-section (1A) of section 35 of the Income-tax Act, 1961	114 — Certificate of donation under section 354(1)(g)
10CCD	Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.	36 — Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income
10CCE	Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.	37 — Certificate under section 152(5) of the Act for Patentees in receipt of royalty income
10CCF	Report under section 80LA(3) of the Income-tax Act, 1961	35 — Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Act
10DA	Report under section 80JJAA of the Income-tax Act, 1961	34 — Report for deduction in respect of additional employee cost under section 146 of the Act
10E	Form for furnishing particulars of income under section 192(2A) for the year ending 31st March, 20... for claiming relief under 1[section 89] by a Government servant or an employee in a [company, co-operative society, local authority, university..........	39 — Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension
10EE	-	40 — Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act
10F	Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961	41 — Information to be provided under section 159(8)
10FA	Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961	42 — Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)
10FB	Certificate of residence for the purposes of section 90 and 90A	43 — Certificate of residence for the purposes of section 159
10FC	Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area	61 — Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area
10H	Certificate of foreign inward remittance	38 — Certificate of foreign inward remittance
10IA	Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U	30 — Certificate of the medical authority for certifying 'person with disability', 'severe disability', 'autism', 'cerebral palsy' and 'multiple disability' for purposes of section 127 and section 154 of the Act.
10IG	Statement of exempt income under clause (4D) of section 10 of the Income-tax Act, 1961	68 — Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]
10IH	Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961	69 — Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act
10II	Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961	178 — Statement of exempt income under Schedule VI [Table: Sl. No. 10]
10IJ	Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961	179 — Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]
10IK	Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA	70 — Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit.
10IL	Verification by an Accountant under sub-rule (3) of rule 21AJA Verification	71 — Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Ac
12B	Form for furnishing details of income under section 192(2) for the year ending 31st March,	122 — Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"
12BA	Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof	123 — Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
12BAA	Statement showing particulars for the purposes of sub-section (2B) of section 192	122 — Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"
12BB	Statement showing particulars of claims by an employee for deduction of tax under section 192	124 — Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b)
12BBA	Declaration to be furnished by Specified Senior Citizen under sub-clause (iii) of clause (b) of Explanation to section 194P	125 — Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)]
13	Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate	128 — Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3)
15C	Application by a banking company or insurer for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax	126 — Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax
15CA	Information to be furnished for payments to a non-resident not being a company, or to a foreign company	145 — Information to be furnished for payments to a non-resident not being a company, or to a foreign company
15CB	Certificate of an accountant	146 — Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
15CC	Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of ……… . (Financial Year)	147 — Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year)
15CD	Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 80LA(1A), in respect of remittances	148 — Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax Year)
15D	Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax	126 — Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax
15E	Application by a person for a certificate under section 195(2) and 195(7) of the Income-tax Act, 1961, for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient	129 — Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient.
15G	Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax	121 — Declaration under section 393(6) for receipt of certain incomes without deduction of tax
15H	Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax	121 — Declaration under section 393(6) for receipt of certain incomes without deduction of tax
16	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary paid to an employee under section 192 or pension or interest income of specified senior citizen under section 194P	130 — Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
16A	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source	131 — Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
16B	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source	132 — Certificate under section 395(4) for tax deducted at source
16C	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source	132 — Certificate under section 395(4) for tax deducted at source
16D	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source	132 — Certificate under section 395(4) for tax deducted at source
16E	Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source	132 — Certificate under section 395(4) for tax deducted at source
24G	TDS/TCS Book Adjustment Statement	137 — TDS/TCS Book Adjustment Statement
24Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary paid to employee under section 192, or income of specified senior citizen under section 194P, forthe quarter ended ……….. (June/Sep.....	138 — Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)]
26A	Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961	149 — Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default
26AS	Annual Information Statement	168 — Annual Information Statement
26B	Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961	139 — Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act
26Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary for the quarter ended…………………………(June/September/December/March)............................(Financial Year)]	140 — Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ended…………………………(June/September/December/March) ………………. (Tax Year)]
26QB	Challan-cum-statement of deduction of tax under section 194-IA	141 — Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
26QC	Challan-cum-statement of deduction of tax under section 194-IB	141 — Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
26QD	Challan-cum-statement of deduction of tax under section 194M	141 — Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
26QE	Challan-cum-statement of deduction of tax under section 194S by specified persons	141 — Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
26QF	Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S	142 — Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year
27BA	Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961	150 — Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default
27C	Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax	127 — Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax
27D	Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source	133 — Certificate under section 395(4) for tax collected at source
27EQ	Quarterly statement of collection of tax at source under section 206C of the Income-tax Act for the quarter ended…………………………..(June/September/December/March)............................... (Financial year)	143 — Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended………………………….. (June/September/December/March) ……………………….. (Tax Year)
27Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary made to non-residents for quarter ended …………………………. June/September/December/March)............................	144 — Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)]
28	Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210	151 — Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act
28A	Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act	152 — Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act
29B	Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company	66 — Report for Computation of Book Profit for the purposes of section 206(1) of the Act
29C	Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership	67 — Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act
29D	Application by a person under section 239A of the Income-tax Act, 1961 for refund of tax deducted	160 — Application by a person under section 434 for refund of tax deducted
30A	Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961	154 — Form of undertaking to be furnished under section 420(1)
30B	No Objection Certificate for a person not domiciled in India under section 230(1) of the Income-tax Act, 1961	155 — No Objection Certificate for a person not domiciled in India under section 420(1)
30C	Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961	156 — Form for furnishing the details under section 420(3)
31	Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961	158 — Application for Certificate under section 420(5)
33	Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961	159 — Clearance Certificate under section 420(5)
34BC	Application to the Dispute Resolution Committee	119 — Application to the Dispute Resolution Committee under section 379 of the Act
34C	Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961	120 — Form of application for obtaining an advance ruling section 383(1) of the Act
34D	Form of application by a resident applicant for seeking an advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident, under section 245Q(1) of the Income-tax Act, 1961	120 — Form of application for obtaining an advance ruling section 383(1) of the Act
34DA	Form of application by a resident applicant for seeking an advance ruling, in relation to a transaction which has been undertaken or is proposed to be undertaken, under section 245Q(1) of the Income-tax Act, 1961	120 — Form of application for obtaining an advance ruling section 383(1) of the Act
34E	Form of application by a resident falling within such class or category of persons as notified by Central Government for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961	120 — Form of application for obtaining an advance ruling section 383(1) of the Act
34EA	Form of application by a person for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961	120 — Form of application for obtaining an advance ruling section 383(1) of the Act
34F	Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories	55 — Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories
35	Appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals)	99 — Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)
36	Form of appeal to the Appellate Tribunal	115 — Form of appeal to the Appellate Tribunal
36A	Form of memorandum of cross-objections to the Appellate Tribunal	116 — Form of memorandum of cross-objections to the Appellate Tribunal
39	Form of application for registration as authorised income- tax practitioner	171 — Form of application for registration as authorised income-tax practitioner under section 515
40A	Form of nomination	184 — Form of nomination/modifying nominations for provident/gratuity fund
40B	Form for modifying nomination	184 — Form of nomination/modifying nominations for provident/gratuity fund
40C	Application for recognition	186 — Application for recognition of provident fund under Part-A of the Schedule XI to the Act
41	Form for maintaining accounts of subscribers to a recognised provident fund	185 — Form for maintaining accounts of subscribers to a recognised provident fund
42	Appeal against refusal to recognise or withdrawal of recognition from a provident fund	187 — Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
43	Appeal against refusal to approve or withdrawal of approval from a superannuation fund	187 — Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
44	Appeal against refusal to approve or withdrawal of approval from a gratuity fund	187 — Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
45	Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962	82 — Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026
45A	Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961	83 — Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025)
45B	Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961	84 — Warrant of authorisation under section 247(3) of the Income - tax Act, 2025 (30 of 2025)
45C	Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961	86 — Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025)
45D	Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961	87 — Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025)
46	Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961	88 — Application for information under section 258(2)(a) of the Act
47	Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961	89 — Form for furnishing information under section 258(2) of the Act
48	Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961	90 — Form for intimating non-availability of information under section 258(2)(a) of the Act
49	Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961	91 — Refusal to supply information under section 258(2)(a) of the Act.
49A	Application for Allotment of Permanent Account Number	93 — Application for Allotment of Permanent Account Number; 94 — Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India]
49AA	Application for Allotment of Permanent Account Number	95 — Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India]; 96 — Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]
49B	Form of application for allotment of Tax Deduction and Collection Account Number under section 203A of the Income-tax Act, 1961	134 — Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397; 135 — Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
49BA	Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 114AAB for the quarter of ………… of ….. (Financial Year)	92 — Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year)
49C	Annual Statement under section 285 of the Income-tax Act, 1961	162 — Annual Statement under section 505
49D	Information and documents to be furnished by an Indian concern under section 285A	163 — Information and Documents to be furnished by an Indian concern under section 506
52A	Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both	164 — Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both
56FF	Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961	33 — Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act
57	Certificate under section 222 or 223 of the Income-tax Act, 1961	153 — Certificate under section 413 or 414.
59	Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act	189 — Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act
59A	Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act	190 — Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act
60	Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by the third proviso to rule 114B, who does not have a permanent account number and who enters into any transaction specified in rule 114B	97 — Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159
61	Statement containing particulars of declaration received in Form No. 60	98 — Statement containing particulars of declaration received in Form No. 97
61A	Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961	165 — Statement of Specified Financial Transactions under section 508(1)
61B	Statement of Reportable Account under sub-section (1) section 285BA of the Income-tax Act, 1961	166 — Statement of Reportable Account under section 508(1)
62	Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years	29 — Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years
64	Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961	74 — Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222
64A	Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961	76 — Statement of income paid or credited by business trust to be furnished under section 223
64B	Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961	77 — Statement of income distributed by a business trust to be provided to the unit holder under section 223
64C	Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961	78 — Statement of income distributed by an investment fund to be provided to the unit holder under section 224
64D	Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961	79 — Statement of income paid or credited by investment fund to be furnished under section 224
64E	Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income-tax Act, 1961	72 — Statement of income paid or credited by a securitisation trust to be furnished under section 221
64F	Statement of income distributed by a securitisation trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961	73 — Statement of income distributed by a securitisation trust to be provided to the investor under section
65	Omitted	80 — Application for exercising/renewing option for the tonnage tax scheme under section 231(1) or 231(10)
66	Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961	81 — Audit Report under section 232(21) for tonnage tax scheme
67	Statement of income from a country or specified territory outside India and Foreign Tax Credit	44 — Statement of income from a country or region outside India and Foreign Tax Credit
68	Form of application under section 270AA(2) of the Income-tax Act, 1961	161 — Form of application under section 440(2)
71	Application under sub-section (20) of section 155 for credit of tax deduction at source (TDS)	102 — Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source

Frequently asked

Are the Income-tax Rules, 2026 in force?: Yes. The Income-tax Rules, 2026 were notified by CBDT Notification No. 64/2026 [F. No. 370142/41/2025-TPL]/GSR 286(E) dated 20 March 2026 (corrigendum dated 16 April 2026), and take effect from 1 April 2026 alongside the Income-tax Act, 2025. They replace the Income-tax Rules, 1962. Proceedings for earlier years continue under the 1962 Rules.
Is this rule mapping official?: Yes — the correspondence is the CBDT's own: the old→new layer is the official correspondence behind incometaxindia.gov.in (captured 2026-07-21), and the 2026-rule-ordered layer with Form numbers follows the tabular mapping published for Notification No. 64/2026 with the 16 April 2026 corrigendum incorporated. Rules above 138 in the new-rule table are inverted from the official old→new correspondence and labelled accordingly.
What is the new number of Rule 128 (foreign tax credit)?: Rule 128 of the Income-tax Rules, 1962 (foreign tax credit) corresponds to Rule 76 of the Income-tax Rules, 2026 — "Foreign tax credit". The forms prescribed under the new rule are Forms 44 & 45 (replacing Form 67).
Which rule replaced Rule 3 (valuation of perquisites)?: Rule 3 of the Income-tax Rules, 1962 (valuation of perquisites) corresponds to Rule 15 of the Income-tax Rules, 2026 — "Valuation of perquisites".
Have the Form numbers changed too?: Yes — the Income-tax Rules, 2026 renumber the prescribed forms into a single numeric series (Form 1 onwards). This page maps 193 forms of the 1962 Rules to their 2026 numbers, and shows the Form number(s) prescribed under each 2026 rule.
Are any rules of the Income-tax Rules, 2026 entirely new?: Yes — 20 rules of the Income-tax Rules, 2026 have no parallel in the Income-tax Rules, 1962: Rule 45 (conditions to be fulfilled by a resident company for purposes of section 61(2)) and Rule 82 (exercise of option for determination of arm's length price for multiple years in a single proceeding, with Forms 46 & 47). They are marked "new in 2026" in the table above.
Do the section numbers referred to in the 2026 Rules follow the new Act?: Yes — the Income-tax Rules, 2026 are made under section 533 of the Income-tax Act, 2025, and every section reference in them uses 2025-Act numbering. Use the companion 1961 ↔ 2025 section crosswalk to translate the sections themselves.

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