| 10UB Notice, Forms for reference under section 144BA |
| 10TG.Mutual Agreement Procedure not to apply. |
| Safe Harbour Rules for Specified Domestic Transactions |
| 10VB. Statement to be furnished by the fund |
| 10UC Time limits |
| 6AAD Guidelines for approval of agricultural extension project under section 35CCC |
| 6AAE Conditions subject to which an agricultural extension project is to be notified under section 35CCC |
| 6DDC. Conditions 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 |
| 6DDD. Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43 |
| 10 MA. Roll Back of the Agreement |
| 10 RA.Procedure for giving effect to rollback provision of an Agreement. |
| 10V. Guidelines for application of section 9A |
| 10VA. Approval of the fund |
| 11UC. Determination of Income attributable to assets in India |
| 10R Cancellation of an agreement |
| 11UB. Fair market value of assets in certain cases |
| 11K Guidelines for recommending projects or schemes |
| 5F Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 |
| 11UA Determination of Fair Market Value |
| 11-OA Guidelines for notification of affordable housing project as specified business under section 35AD |
| 11L Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee |
| 11MAA Form 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. |
| 11-O Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC. |
| 11P Tonnage tax scheme for shipping companies |
| 11R Incidental activities for purposes of relevant shipping income. |
| 11S Computation of average of net tonnage for charter-in of tonnage. |
| 11N Other provisions |
| 11Q Computation of deemed tonnage. |
| 11T Form of report of an accountant under clause (ii) of section 115VW. |
| 11U Determination of fair market value of the property other than immovable property |
| 5E Conditions 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 |
| 6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 |
| 10A Meaning of expressions used in computation of arm's length price |
| 6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 |
| 10C Most appropriate method |
| 6DDA Conditions 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 |
| 11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA |
| 11EA Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB |
| 6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |
| 10L Procedure |
| 10N Amendments to Application |
| 10O Furnishing of Annual Compliance Report |
| 10P Compliance Audit of the agreement |
| 10Q Revision of an agreement |
| 10T Miscellaneous |
| 6AAF. Guidelines for approval of skill development project under section 35 CCD |
| 6AAG. Conditions subject to which a skill development project is to be notified under section 35CCD |
| 6AAH. Meaning of expressions used in rule 6AAF and rule 6AAG |
| 10TA Definitions |
| 10TB Eligible assessee |
| 10TD Safe Harbour |
| 10TE Procedure |
| 10U Chapter X-A not to apply in certain cases |
| 10UA Determination of consequences of impermissible avoidance arrangement |
| 2BBB_Percentage_of_Government_Grant_for_considering_university_hospital_etc_as_substantially_financed_by_the_Government_for_the_purposes_of_clause_23C_of_section_10 |
| 11-OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD. |
| 10TC Eligible international transaction |
| 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 |
| 10AB. Other method of determination of arm’s length price |
| 10F Meaning of expressions used in matters in respect of advance pricing agreement |
| 10G Persons eligible to apply |
| 10J Withdrawal of application for agreement |
| 10K Preliminary processing of application |
| 10S Renewing an agreement |
| 10H Pre-filing Consultation |
| 10I Application for advance pricing agreement |
| 6E Limits of reserve for unexpired risks |
| 11M Procedure before the National Committee |
| 6EB Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D |
| 10M Terms of the agreement |
| 2BA Guidelines for the purposes of section 10(10C) |
| 2BB Prescribed allowances for the purposes of clause (14) of section 10 |
| 2BC Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10 |
| 2D Guidelines for approval under clause (23F) of section 10 |
| 3 Valuation of perquisites |
| 3A Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
| 5A Form of report by an accountant for claiming deduction under section 32(1)(iia) |
| 5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 |
| 6 Prescribed authority for expenditure on scientific research |
| 6DD Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft |
| 6EA Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc. |
| 6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions |
| 2A Limits for the purposes of section 10(13A) |
| 5AA Prescribed authority for investment allowance |
| 5AB Report of audit of accounts to be furnished under section 32AB(5) |
| 5AC Report of audit of accounts to be furnished under section 33AB(2) |
| 5AD Report of audit of accounts to be furnished under section 33ABA(2) |
| 2B Conditions for the purpose of section 10(5) |
| 6A [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 2BBA Circumstances and conditions for the purposes of clause (19) of section 10 |
| 6AA [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]} |
| 6AAB [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]} |
| 6AAC Prescribed authority for the purposes of section 35CCB |
| 6AB Form of audit report for claiming deductions under sections 35D and 35E |
| 2C Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 |
| 4 Unrealised rent |
| 6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 |
| 6AC [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 2CA Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 |
| 6B [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 6C [OMITTED BY THE IT (AMDT.) RULES, 1973, W.E.F. 1-4-1973] |
| 6D [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 2DA Guidelines for approval under clause (23FA) of section 10 |
| 2E Guidelines for approval under clause (23G) of section 10 |
| 5 Depreciation |
| 5B Development rebate |
| 6AAA Prescribed authority for the purposes of sections 35CC and 35CCA |
| 5D Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) of sub-section (1) of section 35 |
| 10TF. Safe Harbour Rules not apply in certain cases |
| 8 AA. Method of determination of period of holding of capital assets in certain cases |
| 6G Report of audit of accounts to be furnished under section 44AB |
| 6GA Form of report of audit to be furnished under sub-section (2) of section 44DA |
| 6H Form of report of an accountant under sub-section (3) of section 50B |
| 7 Income which is partially agricultural and partially from business |
| 8B Guidelines for notification of zero coupon bond |
| 9A Deduction in respect of expenditure on production of feature films |
| 9B Deduction in respect of expenditure on acquisition of distribution rights of feature films |
| 10B Determination of arm's length price under section 92C |
| 10D Information and documents to be kept and maintained under section 92D |
| 7A Income from the manufacture of rubber |
| 7B Income from the manufacture of coffee |
| 8 Income from the manufacture of tea |
| 11F General |
| 11H Headquarters and Secretariat |
| 8A Conditions for the grant of development allowance |
| 8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36 |
| 10E Report from an accountant to be furnished under section 92E |
| 11 [OMITTED BY THE IT (TWENTY-FIRST AMDT.) RULES, 2001, W.E.F 21-8-2001] |
| 9 Royalties or copyright fees, etc., for literary or artistic work |
| 8D Method for determining amount of expenditure in relation to income not includible in total income |
| 9C Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation |
| 10 Determination of income in the case of non-residents |
| 11-I Functions |
| 11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC |
| 11A Medical 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 |
| 11B Conditions for allowance for deduction under section 80GG |
| 11D Omitted by the IT (Twentieth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003 |
| 11E [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 11EE [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999] |
| 11AA Requirements for approval of an institution or fund under section 80G |
| 11DD Specified diseases and ailments for the purposeS of deduction under section 80DDB |
| 11G Composition of the National Committee |
| 11J Guidelines for approval of associations and institutions |