Indian Income Tax Rules, 1962
 

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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



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