Indian Income Tax Rules, 1962
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P
art 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
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