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Part 2
Determination of Income
230 rules (2A–21B)
- 2ALimits for the purposes of section 10(13A)
- 2BConditions for the purpose of section 10(5)
- 2BAGuidelines for the purposes of section 10(10C)
- 2BBPrescribed allowances for the purposes of clause (14) of section 10
- 2BBACircumstances and conditions for the purposes of clause (19) of section 10
- 2BBBPercentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10
- 2BCAmount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
- 2CGuidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
- 2CAGuidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
- 2DGuidelines for approval under clause (23F) of section 10
- 2DAGuidelines for approval under clause (23FA) of section 10
- 2EGuidelines for approval under clause (23G) of section 10
- 2FGuidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
- 3Valuation of perquisites
- 3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
- 4Unrealised rent
- 5Depreciation
- 5AForm of report by an accountant for claiming deduction under section 32(1)(iia)
- 5AAPrescribed authority for investment allowance
- 5ABReport of audit of accounts to be furnished under section 32AB(5)
- 5ACReport of audit of accounts to be furnished under section 33AB(2)
- 5ADReport of audit of accounts to be furnished under section 33ABA(2)
- 5BDevelopment rebate
- 5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
- 5DConditions 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
- 5EConditions 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
- 5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
- 5GOption form for taxation of income from patent under section 115BBF
- 6Prescribed authority for expenditure on scientific research
- 6AExpenditure for obtaining right to use spectrum for telecommunication services
- 6AAPrescribed activities for export markets development allowance
- 6AAAPrescribed authority for the purposes of sections 35CC and 35CCA
- 6AABStatement of expenditure for claiming deduction under section 35CC
- 6AACPrescribed authority for the purposes of section 35CCB
- 6AADGuidelines for approval of agricultural extension project under section 35CCC
- 6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC
- 6AAFGuidelines for approval of skill development project under section 35CCD
- 6AAGConditions subject to which a skill development project is to be notified under section 35CCD
- 6AAHMeaning of expressions used in rule 6AAF and rule 6AAG
- 6ABForm of audit report for claiming deductions under sections 35D and 35E
- 6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
- 6ABAAInfrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
- 6ABBForm of report for claiming deduction under clause (xi) of sub-section (1) of section 36
- 6ABBAOther electronic modes
- 6ACLimits and conditions for allowance of expenditure in certain cases
- 6BExpenditure on advertisement
- 6CExpenditure on residential accommodation including guest houses
- 6DExpenditure in connection with travelling, etc
- 6DDCases 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 system through a bank account or through such other electronic mode as prescribed in rule 6ABBA.]
- 6DDAConditions 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
- 6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
- 6DDCConditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
- 6DDDNotification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
- 6ELimits of reserve for unexpired risks
- 6EASpecial provision regarding interest on bad and doubtful debts of financial institutions, banks, etc
- 6EBCategories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
- 6FBooks of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
- 6GReport of audit of accounts to be furnished under section 44AB
- 6GAForm of report of audit to be furnished under sub-section (2) of section 44DA
- 6HForm of report of an accountant under sub-section (3) of section 50B
- 7Income which is partially agricultural and partially from business
- 7AIncome from the manufacture of rubber
- 7BIncome from the manufacture of coffee
- 8Income from the manufacture of tea
- 8AConditions for the grant of development allowance
- 8AAMethod of determination of period of holding of capital assets in certain cases
- 8BGuidelines for notification of zero coupon bond
- 8CComputation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
- 8DMethod for determining amount of expenditure in relation to income not includible in total income
- 9Royalties or copyright fees, etc., for literary or artistic work
- 9ADeduction in respect of expenditure on production of feature films
- 9BDeduction in respect of expenditure on acquisition of distribution rights of feature films
- 9CConditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
- 10Determination of income in the case of non-residents
- 10AMeaning of expressions used in computation of arm's length price
- 10ABOther method of determination of arm's length price
- 10BDetermination of arm's length price under section 92C
- 10CMost appropriate method
- 10CAComputation of arm's length price in certain cases
- 10CBComputation of interest income pursuant to secondary adjustments
- 10DInformation and documents to be kept and maintained under section 92D
- 10DAMaintenance and furnishing of information and document by certain person under section 92D]
- 10DBFurnishing of Report in respect of an International Group
- 10EReport from an accountant to be furnished under section 92E
- 10FMeaning of expressions used in matters in respect of advance pricing agreement
- 10GPersons eligible to apply
- 10HPre-filing consultation
- 10IApplication for advance pricing agreement
- 10JWithdrawal of application for agreement
- 10KPreliminary processing of application
- 10LProcedure
- 10MTerms of the agreement
- 10MARoll Back of the Agreement
- 10NAmendments to Application
- 10OFurnishing of Annual Compliance Report
- 10PCompliance Audit of the agreement
- 10QRevision of an agreement
- 10RCancellation of an agreement
- 10RAProcedure for giving effect to rollback provision of an Agreement
- 10SRenewing an agreement
- 10TMiscellaneous
- 10TADefinitions
- 10TBEligible assessee
- 10TCEligible international transaction
- 10TDSafe Harbour
- 10TEProcedure
- 10TFSafe harbour rules not to apply in certain cases
- 10TGMutual Agreement Procedure not to apply
- 10THDefinitions
- 10THAEligible assessee
- 10THBEligible specified domestic transaction
- 10THCSafe Harbour
- 10THDProcedure
- 10UChapter X-A not to apply in certain cases
- 10UADetermination of consequences of impermissible avoidance arrangement
- 10UBNotice, Forms for reference under section 144BA
- 10UCTime limits
- 10UDReference to the Approving Panel
- 10UEProcedure before the Approving Panel
- 10UFRemuneration
- 10VGuidelines for application of section 9A
- 10VAApproval of the fund
- 10VBStatement to be furnished by the fund
- 11Determination of income from transactions with non-residents
- 11AMedical 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
- 11AARequirements for approval of an institution or fund under section 80G
- 11BConditions for allowance for deduction under section 80GG
- 11CPrescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
- 11DPermanent physical disabilities for the purposes of deduction under section 80U
- 11DDSpecified diseases and ailments for the purpose of deduction under section 80DDB
- 11EApplication for approval of agreement under section 80-O
- 11EAGuidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB
- 11EEForm of statement to be furnished under section 115K
- 11FGeneral
- 11GComposition of the National Committee
- 11HHeadquarters and Secretariat
- 11IFunctions
- 11JGuidelines for approval of associations and institutions
- 11KGuidelines for recommending projects or schemes
- 11LApplication for approval of an association or institution or for recommendation of a project or scheme by the National Committee
- 11MProcedure before the National Committee
- 11MAForm of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
- 11MAAForm of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
- 11NOther provisions
- 11OCertificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
- 11OAGuidelines for notification of affordable housing project as specified business under section 35AD
- 11OBGuidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
- 11PApplication for exercising or renewing the option for tonnage tax scheme
- 11QComputation of deemed tonnage
- 11RIncidental activities for purposes of relevant shipping income
- 11SComputation of average of net tonnage for charter-in of tonnage
- 11TForm of report of an accountant under clause (ii) of section 115VW
- 11UMeaning of expressions used in determination of fair market value
- 11UADetermination of fair market value
- 11UAADetermination of Fair Market Value for share other than quoted share
- 11UABDetermination of fair market value for inventory
- 11UACPrescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) section 56
- 11UBFair market value of assets in certain cases
- 11UCDetermination of Income attributable to assets in India
- 12Return of income and return of fringe benefits
- 12APreparation of return by authorised representative
- 12BStatement under sub-section (3A) of section 115R
- 12BAStatement under sub-section (3) of section 115TA
- 12CStatement under sub-section (2) of section 115U
- 12CAStatement under sub-section (4) of section 115UA
- 12CBStatement under sub-section (7) of section 115UB
- 12CCStatement under sub-section (4) of section 115TCA
- 12DPrescribed income-tax authority under section 133C
- 12EPrescribed authority under sub-section (2) of section 143
- 13Application for extension of time for filing return of income
- 14Form of verification under section 142
- 14AForm of audit report under section 142(2A)
- 14BGuidelines for the purposes of determining expenses for audit
- 15Notice of demand for regular assessment, etc
- 16Declaration under section 158A
- 16APrescribed authority for approving any institution or body established for scientific research
- 16BPrescribed authority for the purposes of clauses (8A) and (8B) of section 10
- 16CRequirements for approval of a fund under section 10(23AAA)
- 16CCForm of report of audit prescribed under tenth proviso to section 10(23C)
- 16DForm of report for claiming deduction under section 10A
- 16DDForm of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
- 16EForm of report for claiming deduction under section 10B
- 16FForm of report for claiming deduction under section 10BA
- 17Exercise of option etc under section 11
- 17AApplication for registration of charitable or religious trusts, etc
- 17BAudit report in the case of charitable or religious trusts, etc
- 17CForms or modes of investment or deposits by a charitable or religious trust or institution
- 17CAFunctions of electoral trusts
- 17CBMethod of valuation for the purposes of sub-section (2) of section 115TD
- 17DPrescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
- 18Accommodation and amenities to be provided by hotels
- 18APrescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
- 18AAPrescribed authority for approval of a hotel under section 80CC
- 18AAAPrescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
- 18AAAAPrescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
- 18AAAAAGuidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
- 18AABPrescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
- 18BForm of audit report for claiming deduction under section 80HH
- 18BBForm of audit report for claiming deduction under section 80HHA
- 18BBAForm of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
- 18BBBForm of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or section 80-IC
- 18BBCPrescribed authority for approval of hotels located in certain areas
- 18BBDPrescribed authority for approval of companies carrying on scientific and industrial research and development
- 18BBEComputation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
- 18CEligibility of Industrial Parks for benefits under section 80-IA(4)(iii)
- 18DPrescribed authority for approval of companies carrying on scientific research and development
- 18DAPrescribed conditions for deduction under sub-section (8A) of section 80-IB
- 18DBPrescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB
- 18DCPrescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
- 18DDForm of report for claiming deduction under sub-section (11B) of section 80-IB
- 18DDAForm of report for claiming deduction under sub-section (11C) of section 80-IB
- 18DEPrescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
- 19Computation of capital employed in an industrial undertaking or a hotel
- 19AComputation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
- 19ABForm of report for claiming deduction under section 80JJAA
- 19ACForm of certificate to be furnished under sub-section (3) of section 80QQB
- 19ADPrescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB
- 19AEForm of report of accountant to be furnished under sub-section (3) of section 80LA
- 20Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88
- 20AGuidelines for approval under clause (xx) of sub-section (2) of section 80C or under clause (xvii) of sub-section (2) of section 88
- 20ABEvidence of payment of security transaction tax for claiming deduction under section 88E
- 21Limits for life insurance premia in the case of authors, etc
- 21ARelief when salary is paid in arrears or in advance, etc
- 21AAFurnishing of particulars for claiming relief under section 89(1)
- 21ABCertificate for claiming relief under an agreement referred to in sections 90 and 90A
- 21ACFurnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
- 21ADExercise of option under sub-section (4) of section 115BA
- 21AEExercise of option under sub-section (5) of section 115BAA
- 21AFExercise of option under sub-section (7) of section 115BAB
- 21BRelief when interest on securities is received in arrears