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Income-tax Rules, 1962
0 chapters · 444 rules
Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
6
Deduction of Tax At Source
6A
Collection of Tax At Source
7BA
Special Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares
7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
7C
Fringe Benefit Tax
8
Refunds
9
Tax Clearance Certificates
9A
Settlement of Cases
9B
Advance Rulings
9C
Mutual Agreement Procedure
10
Appeals
10A
Annuity Deposits
10B
Acquisition of Immovable Properties Under Chapter Xxa
10C
Purchase of Immovable Properties Under Chapter Xxc
11
Authorised Representatives
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
15
Miscellaneous
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Part 15 overview
111A
Application for reduction of the amount of minimum distribution by a company
111AA
Conditions for reference to Valuation Officers
111AB
Form of report of valuation by registered valuer
111B
Publication and circulation of Board's order
112
Search and seizure
112A
Inquiry under section 132
112B
Release of articles under section 132(5)
112C
Release of remaining assets
112D
Requisition of books of account, etc
112E
Form of information under section 133B(1)
112F
Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year
113
Disclosure of information respecting assessees
114
Application for allotment of a permanent account number
114A
Application for allotment of a tax deduction and collection account number
114AA
Application for allotment of a tax collection account number
114AAA
Manner of making permanent account number inoperative
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
114C
Verification of Permanent Account Number in transactions specified in rule 114B
114D
Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
114DA
Furnishing of Annual Statement by a non-resident having Liaison Office in India
114DB
Information or documents to be furnished under section 285A
114E
Furnishing of statement of financial transaction
114F
Definitions
114G
Information to be maintained and reported
114H
Due diligence requirement
115
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, 1961
116
Return of interest paid
117
Return of dividends paid
117A
Reduction or waiver of interest payable under section 139
117B
Form of statement under section 222 or section 223
117C
Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
118
Levy of interest under section 220(2) where a recovery certificate is not issued
119
Levy of interest under section 220(2) in a case where a recovery certificate is issued
119A
Procedure to be followed in calculating interest
119AA
Modes of payment for the purpose of section 269SU
120
Form for furnishing particulars by contractor
121
Procedure for imposition of fine
121A
Form of statement to be furnished by producer of cinematograph films
122
Notice in respect of properties held benami
123
Application for obtaining certified copies of certain notices
124
Fees for obtaining certified copy of notice
125
Electronic payment of tax
126
Computation of period of stay in India in certain cases
127
Service of notice, summons, requisition, order and other communication
127A
Authentication of notices and other documents
128
Foreign Tax Credit
129
Form of application under section 270AA
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Rule 121: Procedure for imposition of fine · Complied AI
Part 15
Rule 121
Rule 121
Part 15
Procedure for imposition of fine
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Rule 120
Rule 121
Rule 121A