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Rules
Income Tax Rules
PRELIMINARY
DETERMINATION OF INCOME
ASSESSMENT PROCEDURE
AVOIDANCE OF REPETITIVE APPEALS
TAX EXEMPTIONS AND RELIEFS
REGISTRATION OF FIRMS
DEDUCTION OF TAX AT SOURCE
COLLECTION OF TAX AT SOURCE
PAYMENT OF ADVANCE TAX
TAX CREDIT
MINIMUM ALTERNATE TAX
REFUNDS
FRINGE BENEFIT TAX
TAX CLEARANCE CERTIFICATES
SETTLEMENT OF CASES
ADVANCE RULINGS
MUTUAL AGREEMENT PROCEDURE
APPEALS
ANNUITY DEPOSITS
ACQUISITION OF IMMOVABLE PROPERTIES UNDER XXA
PURCHASE OF IMMOVABLE PROPERTIES UNDER XXC
AUTHORISED REPRESENTATIVES
RECOGNISED PROVIDENT FUNDS
APPROVED SUPERANNUATION FUNDS
APPROVED GRATUITY FUNDS
MISCELLANEOUS
Rules 81 to 90
CHAPTER–IV