Indian Income Tax Rules, 1962


Part No. Particulars
I   Preliminary

II - A   Determination of Income - Salaries

II - B   Determination of Income - Income from House Property

II - C   Determination of Income - Profits and gains of business or profession

II - CC   Determination of Income - Books of account

II - CCC   Determination of Income - Reports of Audit of accounts of persons carryong on business or profession

II - CCCA   Determination of Income - Report of Audit in case of income by way of royalties, etc. in case of non-residents

II - CCCC   Determination of Income - Report in the case of slump sale

II - D   Determination of Income - Special cases

II - E   Determination of Income - Deductions to be made in computing total income

II - F   Determination of Income - National Committee for Promotion of Social and Economic Welfare

II - G   Determination of Income - Tonnage tax scheme for shipping companies

II - H   Determination of Income - Determination of fair market value of the property other than immovable property

III   Assessment Procedure

IIIA   Avoidance of Repetitive Appeals

IV   Tax Exemptions and Reliefs

V   Registration of Firms

VI   Deduction of Tax at Source

VIA   Collection of Tax at Source

VII   Payment of Advance Tax

VIIB   Minimum Alternate Tax

VIIC   Fringe Benefit Tax

VIII   Refunds

IX   Tax Clearance Certificates

IX-A   Settlement of Cases

IX-B   Advance Rulings

IX-C   Mutual Agreement Procedure

X   Appeals

XB   Acquisition of Immovable Properties under Chapter XXA

XC   Purchase of Immovable Properties under Chapter XXC

XI   Authorised Representatives

XII   Recongnised Provident Funds

XIII   Approved Superannuation Funds

XIV   Gratuity Funds

XV   Miscellaneous

Appendix I   Table of rates at which Depreciation is admissible

Appendix IA   Table of rates at which Depreciation is admissible