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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
¶
Part 11 overview
49
Definitions
50
Accountancy examinations recognised
51
Educational qualifications prescribed
51A
Nature of business relationship
52
Prescribed authority for section 288(5)(b)
53
Register of income-tax practitioners
54
Application for registration
55
Certificate of registration
56
Cancellation of certificate
57
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
59
Prescribed authority to order an inquiry
60
Charge-sheet
61
Inquiry Officer
62
Proceedings before Inquiry Officer
63
Order of the prescribed authority
64
Procedure if no Inquiry Officer appointed
65
Change of Inquiry Officer
66
Powers of prescribed authority and Inquiry Officer
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
15
Miscellaneous
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Part 11
Part 11
Authorised Representatives
19 rules (49–66)
49
Definitions
50
Accountancy examinations recognised
51
Educational qualifications prescribed
51A
Nature of business relationship
52
Prescribed authority for section 288(5)(b)
53
Register of income-tax practitioners
54
Application for registration
55
Certificate of registration
56
Cancellation of certificate
57
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
59
Prescribed authority to order an inquiry
60
Charge-sheet
61
Inquiry Officer
62
Proceedings before Inquiry Officer
63
Order of the prescribed authority
64
Procedure if no Inquiry Officer appointed
65
Change of Inquiry Officer
66
Powers of prescribed authority and Inquiry Officer
Part 10C
Purchase of Immovable Properties Under Chapter Xxc
Part 12
Recognised Provident Funds