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Income-tax Rules, 1962
0 chapters · 444 rules
Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
¶
Part 5 overview
22
Application for registration of a firm
23
Intimation regarding subsequent changes in constitution, etc
24
Declaration for continuation of registration
24A
Communication regarding partner who is a benamidar
25
Certificate of registration
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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Income-tax Rules
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Part 5
Part 5
Registration of Firms
5 rules (22–25)
22
Application for registration of a firm
23
Intimation regarding subsequent changes in constitution, etc
24
Declaration for continuation of registration
24A
Communication regarding partner who is a benamidar
25
Certificate of registration
Part 2
Determination of Income
Part 6
Deduction of Tax At Source
