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Indian Income Tax Rules, 1962
 
Part IV
 
Tax Exemptions and Reliefs
 
Rule No. Particulars
16A   Prescribed authority for approving any institution or body established for scientific research



16B   Prescribed authority for the purposes of clauses (8A) and (8B) of section 10



16C   Requirements for approval of a fund under section 10(23AAA)



16CC   Report of audit of accounts required to be furnished under the tenth proviso to clause (23C) of section 10



16D   Form of report of claiming deduction under section 10A



16DD   Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A



16E   Form of report of claiming deduction under section 10B



16F   Form of report for claiming deduction under section 10BA



17   Notice for accumulation of income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10



17A   Application for registration of charitable or religious trusts, etc.



17B   Audit report in the case of charitable or religious trusts, etc.



17C   Forms or modes of investment or deposits by a charitable or religious trust or institution



17D   Prescribed foreign projects for the purposes of deduction in respect of profits and gains from project outside India under section 80HHB



18AAA   Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G



18AAAA   Prescribed authority for the purpose of receiving separate accounts from trusts of funds or institutions for providing relief to the victims of earthquake in Gujarat



18AAAAA   Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G



18AAB   Prescribed authority for approval of companies engaged in scientific and industrial research and development for the purposes of section 80-IA



18B   Form of audit report for claiming deduction under section 80HH



18BB   Form of audit report for claiming deduction under section 80HHA



18BBA   Form of reports for claiming deduction under section 80HHB or under section 80HHBA or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD



18BBB   Form of audit report for claiming deduction under section 80-I or 80-IA or section 80-IB or section 80-IC



18BBC   Prescribed authority for approval of hotels located in certain areas



18BBD   Prescribed authority for approval of companies carrying on scientific and industrial research and development



18BBE   Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA



18C   Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)



18D   Prescribed authority for approval of companies carrying on scientific research and development



18DA   Prescribed conditions for deduction under sub-section (8A) of section 80-IB



18DB   Prescribed 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



18DC   Prescribed area, facilities and amenities for convention centres particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB



18DD   Form of report for claiming deduction under sub-section (11B) of section 80-IB



18DDA   Form of report for claiming deduction under sub-section (11C) of section 80-IB



18DE   Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of conventions halls in the convention centres; and particulars of audit report, for deduction under section 80-ID



19AB   Form of report for claiming deduction under section 80JJAA



19AC   Form of certificate to be furnished under sub-section (3) of section 80QQB



19AD   Prescribed authority for the purposes of, and the form of certificate to be furnished under sub-section (2) of section 80RRB



19AE   Report of the accountant to be furnished under sub-section (3) of section 80-LA



20   Guidelines for approval under clause (xix) of sub-section (2) of section 80C or clause (xvi) of sub-section (2) of section 88



20A   Guidelines for approval under clause (xix) of sub-section (2) of section 80C or clause (xvii) of sub-section (2) of section 88



20AB   Evidence of payment of security transaction tax for claiming deduction under section 88E



21A   Relief when salary is paid in arrears or in advance, etc.



21AA   Furnishing of particulars for claiming relief under section 89(1)



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