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Divisions22
    • ¶Part 2 overview
    • 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
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  3. Part 2

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
Part 1PreliminaryPart 5Registration of Firms