Hand Book to Income Tax Rules

Description

Division 1
Checklists & Tables 1
1 Prescribed Authorities under the Income Tax Rules/Act 3
2 Prescribed Audit Reports under the Income Tax Rules/Act 7
3 Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation 9
4 Prescribed Applications, Notices, Declarations, Forms, etc. under the Income-tax Rules/Act 11
5 Prescribed certificates/statements/particulars to be furnished under the Income-tax Rules/Act 16
6 Prescribed Returns under the Income-tax Rules/Act 20
Division 2
Procedures, Conditions and Compliances under the Income-tax Rules/Act 25
S. No. Rule Section Procedures, Conditions & Compliances Page
1. 2A 10(13A) What are the prescribed limits for exemption from House Rent Allowance? 27
2. 2B 10(5) What are the prescribed conditions for claiming exemption from Leave Travel Concessions? 36
3. 2BA 10(10C) What are the prescribed guidelines for claiming exemption in respect of amount received at the time of Voluntary Retirement/Separation by an employee? 39
4. 2BB 10(14) What are the prescribed allowances which are exempt from income-tax upto prescribed limits? 46
5. 2BBA 10(19) What are the circumstances and conditions for exemption under section 10(19)? 51
6. 2BBB 10(23C) What is the percentage of government grant for considering university, hospital, etc. as substantially financed by the government? 52
7. 2BC 10(23C)(iiid) and 10(23C) (iiiae) What are the prescribed monetary limits under sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10? 53
8. 2C 10(23C)(iv) and 10(23C)(v) How to make an Application for the Purpose of Grant of Approval of A Fund or Trust or Institution or University or any Hospital or Other Medical Institution Under Clause (i) Or Clause (ii) or Clause (iii) or Clause (iv) of First Proviso To Section 10(23c)? 54
9. 2DCA 10(23FE) How to Compute Minimum Investment and Exempt Income for the Purpose of Section 10(23FE) 61
10. 2DD 10(23FF) How to Calculate Exempt Income of Specified Fund For the Purpose of Section 10(23FF) 66
11. 2F 10(47) What are the guidelines for setting up an infrastructure debt fund? 68
12. 3 17 What are the Rules for valuation of perquisites 70
13. 3A 17(2) What are the prescribed guidelines for claiming exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner? 94
14. 3B 17(2)(viia) How to Calculate Annual Accretion Referred to in Section 17(2)(viia) of Income Tax Act, 1961 97
15. 4 Explanation below section 23(1) What are the prescribed conditions for claiming benefit of unrealised rent? 98
16. 5(2) 32 What are the rules for claiming depreciation and the prescribed conditions for claiming higher rate of depreciation? 99
17. 5AC 33AB What are the prescribed guidelines for report of audit of accounts to be furnished under section 33AB(2)? 120
18. 5AD 33ABA What are the prescribed guidelines for report of audit of accounts to be furnished under section 33ABA(2)? 121
19. 5C 35(1)(ii) & 35(1)(iii) What are the Guidelines, form and manner in respect of approval under section 35(1)(ii) and 35(1)(iii)? 122
20. 5CA 35(1) How to make intimation by a research association, university, college or other institution 125
21. 5D 35(1)(ii) What are the conditions subject to which approval is to be granted to a scientific Research association under section 35(1)(ii)? 127
22. 5E 35(1)(ii) and 35(1)(iii) What are the conditions subject to which approval is to be granted to a university, College or other institution under section 35(1)(ii) and 35(1)(iii)? 129
23. 5F 35(1)(iia) What are the guidelines and who is the prescribed authority for approval under section 35(1)(iia)? 131
24. 5G 115BBF Which is the option Form For taxation of Income From Patent 134
25. 6 35(2AA) What is the procedure for approval of programme for scientific research expenditure? 135
26. 6 35(2AB) What is the procedure for approval of programme for Scientific Research Programme in case of a Company engaged in the business of manufacture or production of specified items? 138
27. 6AAD/
6AAE 35CCC What are the guidelines for approval of agricultural extension project under section 35CCC 141
28. 6AAF/
6AAG/
6AAH What are the guidelines/conditions for approval of skill development project under section 35CCD 145
29. 6AB 35D & 35E What is the prescribed form of audit report for claiming deductions under sections 35D and 35E 150
30. 6ABA 36(1)(viia) What is the method for computation of aggregate average advances for the purposes of section 36(1)(viia) of Income-tax Act, 1961? 151
31. 6ABBA What are the other electronic modes of payment under specified provisions of income tax act, 1961 152
32. 6ABAA 36(1)(viii) What are the conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility? 153
33. 6DD 40A(3) What are cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as prescribed in rule 6ABBA 154
34. 6DDC and 6DDD What conditions a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of proviso to section 43(5) 173
35. 6E/5(c) of First Schedule What are the prescribed limits of reserve for unexpired risks in case of insurance business (other than life insurance)? 175
36. 6EB 43D What are the categories of bad or doubtful debts in the case of a public company under section 43D(b) of Income-tax Act, 1961? 176
37. 6F 44AA What are the books of account and other documents to be kept and maintained u/s 44AA(3) by persons carrying on certain professions? 177
38. 6G 44AB What are the prescribed report of audit of accounts to be furnished under section 44AB? 182
39. 6GA 44DA What is the prescribed form of report of audit of accounts to be furnished under section 44DA 187
40. 6H 50B What is the method of computation of capital gains in case of slump sale under section 50B? 189
41. 7 and 8 2(1A) How to compute income which is partially agricultural and partially from business 190
42. 8AA 2(42A) What is the method of determination of period of holding of capital assets in other cases 195
43. 8AB 48 How to Attribute Income taxable under section 45(4) to capital assets remaining with the
specified entity under section 48 196
44. 8AC 50 How to compute short term capital gain and written down value under section 50 where depreciation on goodwill has been obtained 198
45. 8AD 45(1B) How to compute capital gain for the purpose of section 45(1b) 199
46. 8B 2(48) What are the guidelines for notification of Zero Coupon Bonds? 200
47. 8C 36(1)(iiia) How to compute pro-rata amount of discount on a Zero Coupon Bond? 202
48. 8D 14A How to determine amount of expenditure in relation to income not includible in total income 203
49 9 180 How to compute royalties or copyright fees, etc. for literary or artistic work? 206
50. 9A 37(1) How to compute deduction in respect of expenditure on production of feature films? 207
51. 9B 37(1) How to compute deduction in respect of expenditure on acquisition of distribution rights of feature films 211
52. 9C 72A(2)(iii) What are the conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation? 213
53. 9D 10(11), 10(12) How to calculate taxable interest relating to contribution in a provident fund or recognised provident fund exceeding specified limit 215
54. 10 9 & 92 How to determine the income in the case of non-residents 216
55. 10A 92F What is the meaning of various expressions used in computation of arm’s length price? 222
56. — 92B & 92BA What is the meaning of international transaction and specified domestic transaction? 224
57. 10B 92C(2) What are the various methods for determining the arm’s length price in relation to an international transaction for the purposes of section 92C(2) 226
58. 10AB, 10C 92C(1) What is the best method for measuring arm’s length price in relation to the international transaction or a specified domestic transaction 236
59. 10CA 92C(1) How to compute Arm’s length price 238
60. 10CB 92CE(2) How to Compute Interest Income pursuant to Secondary Adjustments 244
61. 10D 92D What are the informations and documents to be kept by a person who has entered into an international transaction or the specified domestic transaction 247
62. 10DA 92D(1) & (4) What information and documents are to be kept and maintained and furnished under sections 92D(1) and 92D(4) 251
63. 10DB 286(1) How to Furnish Report In Respect of an International Group 254
64. 10E 92E What is the prescribed report from an accountant to be furnished by persons entering into international transaction or a specified domestic transaction 256
65. 10F, 10G, 10H,
10-I, 10J, 10K, 10L, 10M, 10N,
10-O,
10P, 10Q, 10R, 10S, 10T 92CC(a) What is the procedure for applying/amending/ revising advance pricing agreements 257
66. 10TA, 10TB to 10TG Safe Harbour Rules 265
67. 10TH, 10THA, 10THB, 10THC, 10THD 92C What are the Safe Harbour Rules for Specified Domestic Transaction 280
68. 10U What are the cases where provisions related to general anti-avoidance rules under Chapter XA of Income Tax Act, 1961 do not apply 284
69. 10V What are the guidelines for application of Section 9A 287
70. 11A 80DD and 80U What are the prescribed conditions for the allowability of deduction u/s 80DD and 80U? 293
71. 11AA 80G(5)(vi) What are the prescribed requirements for approval of an institution or fund u/s 80G? 302
72. 11B 80GG What are the conditions for allowance for deduction under section 80GG? 306
73. 11C 80RRA What are the prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns u/s 80RRA? 307
74. 11DD 80DDB What are the specified diseases and ailments under section 80DDB 308
75. 11EA 80-IB(5) What are the guidelines for specifying industrially backward districts for the purposes of deduction u/s 80-IB(5)? 310
76. 11F to 11-I 35AC What are the provisions relating to composition of national committee under section 35AC? 321
77. 11J 35AC What are the guidelines for approval of associations and institutions? 323
78. 11K 35AC What are the guidelines for recommending projects or schemes 324
79. 11L-
11-O 35AC What is the procedure for an approval of association or institution or for recommendation of a project or scheme by the National Committee 326
80. 11-OA 35AD What are the guidelines for notification of affordable housing project as specified business under section 35AD? 330
81. 11-OB 35AD What are the Guidelines for Notification of a Semi Conductor Wafer Fabrication Manufacturing Unit as Specified Business u/s 35AD? 333
82. 11P 115VP to 115VS What is the Procedure for option of tonnage tax scheme 335
83. 11UAE 50B How to compute fair market value of capital assets for the purpose of section 50B of Income Tax Act 337
84. 12 139 What are the prescribed forms and due dates for filing Return of Income? 339
85. 143(1A) What is the prescribed Scheme for Processing of Return of Income 354
86. 139(1A) What is the Scheme for Filing of Returns by Salaried Employees Through Employer? 359
87. 12(3) 139(1B), 139D What are the Qualifications of E-Return Intermediary 360
88. 144C What is the Procedure for Filing Objection Before Dispute Resolution Panel by Eligible Assessee? 363
89. 12AB 139(1)(b) What are the conditions for furnishing return of income by persons referred to in section 139(1)(b) 366
90. 12AC 139(8A) How to file updated return of income 367
91. 12AD How to file modified return of income by successor entity to a business organisation 368
92. 12B 115R(3A) How the statement under section 115R(3A) is to be furnished? 369
93. 12C 115U(2) How the statement under section 115U(2) is to be furnished? 370
94. 12CA 115UA(4) How the Statement under section 115UA(4) is to be Furnished 371
95. 12CB 115UB(7) How to furnish Statement of income paid or credited by an investment fund to its unit holder 372
96. 12CC 115JTCA How to furnish statement of income distributed by a securitisation trust to its investor 374
97. 14 142 What is the prescribed form of verification under section 142? 375
98. 14A 142 What is the prescribed form of audit report under section 142(2A)? 376
99. 14B 142(2A) What are the guidelines for the purposes of determining audit expenses 380
100. 15 156 What is prescribed form of notice of demand under section 156 381
101. 16 158A What is the special provision for avoiding repetitive appeals under section 158A 382
102. 16 In which form application under section 158AB to defer filing of appeal before the appellate tribunal or jurisdictional high court is to be made? 384
103. 16B 10(8A) & (8B) Who is the prescribed authority for the purposes of section 10(8A) and (8B) 385
104. 16C 10(23AAA) What are the requirements for approval of Employee’s Welfare Fund under section 10(23AAA)? 386
105. 17 11(1) How to Exercise Option under Section 10(23C)/ Section 11 387
106. 17A 12A How to make application for registration of charitable or religious trusts, etc. 390
107. 17AA What books of account and other documents are to be kept and maintained by fund or institution or trust or any university or other educational institution or any hospital or other medical institution under tenth proviso to section 10(23c)(a) or 12a(1)(b)(i) 395
108 17C 11(5)(xii) What are the prescribed forms or modes of investment or deposits by a charitable or religious trust or institution? 401
109 17CA 13B How an electoral trust should function so that voluntary contributions received by it is not included in its total income 403
110 17CB 115TD(2) What is the method of Valuation for the Purpose of Section 155TD(2) 406
111 17D 80HHB (2)(b)(iii) What are the prescribed foreign projects for the purpose of deduction in respect of profits and gains from projects outside India under section 80HHB? 410
112 18AAA 80G Who is the prescribed authority for approval of donation made to a university or any educational institutions under section 80G(2)(a)(iiif)? 411
113. 18AAAA 80G(5C) Who is the prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat? 412
114. 18AAAAA 80G(2)(c) What are the guidelines for specifying an association or institution for the purposes of notification under section 80G(2)(c)? 414
115. 18AB 80G(5)(viii)(ix) or 35(1A) How to furnish statement of particulars and certificates under section 80g(5)(viii) and (ix) or section 35(1A) 415
116. 18BBB 80-I, 80-IA,
80-IB &
80-IC What is the prescribed form of audit report for claiming deduction under sections 80-I, 80-IA, 80-IB & 80-IC? 417
117. 18BBC 80-IB(7)(c)(iii) Who is the prescribed authority and what is the prescribed procedure for approval of hotels located in certain areas? 420
118. 18BBE 80-IA What is the method of computation of profit of certain activities forming integral part of a highway project for the purpose of section 80-IA(6)? 421
119. 18C 80-IA(4)(iii) Do you wish to know the eligibility criteria of operating an industrial park/special economic zone? 422
120. 18D 80-IB(8A) Who is the prescribed authority for approval of companies carrying on scientific research and development? 425
121. 18DA 80-IB(8A) What are the prescribed conditions for claiming deductions under section 80-IB(8A)? 426
122. 18DB 80-IB(14)(da) and 80-IB(7A) What are the prescribed area, facilities and amenities for multiplex theatres and particulars of audit report for claiming deduction? 428
123. 18DC 80-IB(7)/ (14)(aa) What are the Prescribed Areas, Facilities and Amenities for convention centres and particulars of audit report for deduction under section 80-IB(7B) and 80-IB(14)(aa) of Income-tax Act, 1961? 430
124. 18DD 80-IB(11B) What are the conditions for deduction from business of operating and maintaining a hospital in a rural area under section 80-IB(11B) of Income Tax Act, 1961 432
125. 18DE 80-ID What is the prescribed area, minimum sitting capacity, facilities and amenities for convention centres, minimum number of convention halls in the convention centres and particulars of audit report for deduction under section 80-ID 433
126. 19AB 80JJAA What is the prescribed form of report for claiming deduction under section 80JJAA? 434
127. 19AC 80QQB What is the prescribed form of certificate to be furnished under section 80QQB? 435
128. 19AD 80RRB Who is the prescribed authority and what is the prescribed form of certificate to be furnished under section 80RRB? 437
129. 19AE 80LA What is the prescribed form of certificate to be furnished under section 80LA? 439
130. 20 88(2)(xvi) What are the guidelines for approval of issue of public companies under section 88(2)(xvi) of the Income-tax Act, 1961? 440
131. 20A 88(2)(xvii) What are the guidelines for approval of mutual funds under section 88(2)(xvii) of Income-tax Act, 1961 441
132. 20AB 88E What is the procedure for obtaining rebate in respect of securities transaction tax under section 88E of Income-tax Act, 1961? 442
133. 21A 89 What are the rules for computation of Relief when salary is paid in arrears or in advance, etc.? 443
134. 21AA 89 What are the particulars to be furnished for claiming relief under section 89(1)? 451
135. 21AAA What are the rules for taxation of income from retirement benefit account maintained in a notified country? 452
136. 21AB 90 How to obtain certificate for claiming relief under an agreement with foreign countries or specified territories and agreements between specified associations for double taxation relief 454
137. 21AC 94A What are the requirements related to furnishing of authorisation and maintenance of documents etc. For the purposes of section 94A 455
138. 21AD 115BA(4) How to exercise option under section 115BA(4) 456
139. 21AE, 21AF 115BAA/115 AB Do you want to exercise option under section 115BAA(5) and 115BAB(7) 457
140. 21AG 115BAC How to exercise option under section 115BAC(5) 458
141. 21AI 10(4D) How to compute exempt income of specified fund for the purpose of section 10(4D) 460
142. 21AIA What are the other conditions required to be fulfilled by a specified fund referred to in section 10(4d) 462
143. 21AJ 115AD(1A) Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD 463
144. 21AJA 10(4D) How to compute exempt income of specified fund, attributable to the investment division of an offshore banking unit for the purpose of section 10(4D) 465
145. 21AJAA 115AD(1B) How to determine income of a specified fund attributable to investment division of an offshore banking unit under section 115AD(1B) of income tax act, 1961 467
146. 21AK 10(4E) What are the conditions for the purpose of section 10(4E) 469
147. 21AL What are other condition to be fulfilled by original fund where a capital asset is transferred to a resultant fund being category iii alternative investment fund 470
148. 28 How to make an application for grant of certificate for deduction of income tax at any lower rates or no deduction of income tax 471
149. 28AA How to compute lower rate of tax deduction? 472
150. 29BA 195(2)/195(7) How to make an application for grant of certificate of determination of appropriate proportion of sum (other than salary) payable to non-resident chargeable in case of recipients 474
151. 30, 31, 33, 37 192 What are the provisions relating to deduction of tax at source from salary 476
152. 30, 31, 37, 37A 193 What are the provisions relating to deduction of tax at source from Interest on Securities 483
153. 30, 31 and 37 194A What are the provisions relating to deduction of tax at source from interest other than interest on securities 488
154. 30, 31 and 37 194B What are the provisions relating to deduction of tax at source from winnings from lottery or crossword puzzle 493
155. 30, 31 and 37 194BB What are the provisions relating to deduction of tax at source from winnings from horse races 497
156. 28, 30, 31 & 37 194C What are the provisions relating to deduction of tax at source from payments to contractors/sub-contractors 501
157. 30, 31 and 37 194D What are the provisions relating to deduction of tax at source from insurance commission 506
158. 30, 31 194E What are the provisions relating to deduction of tax at source for payments to non-resident sportsmen or sports association 511
159. 30, 31 and 37 194EE What are the provisions relating to deduction of tax at source from payment in respect of deposits under National Savings Scheme, etc. 515
160. 30, 31, 37 194F What are the provisions relating to deduction of tax at source from payments on account of repurchase of units by Mutual Fund or Unit Trust of India 520
161. 30, 31 and 37 194G What are the provisions relating to deduction of tax at source from Commission, etc., on sale of lottery tickets 524
162. 30, 31 and 37 194H What are the provisions relating to deduction of tax at source from commission or brokerage 528
163. 30, 31 and 37 194-I What are the provisions relating to deduction of tax at source from rent payment 532
164. 30 194-IA What are the provisions relating to deduction of tax at source on payment on transfer of immovable property other than agricultural land 536
165. 30 194-IB When and how to deposit tax deducted at source on payment of rent by certain individuals or Hindu Undivided Family 537
166. 30, 31 and 37 194J What are the provisions relating to deduction of tax at source from “Fees for professional or technical services” 538
167. 30, 31 & 37 194K What are the provisions relating to deduction of tax at source from “Income from Mutual Funds/ UTI” 543
168. 30, 31 & 37 194LA What are the provisions relating to deduction of tax at source on payment of compensation on acquisition of certain immovable property 548
169. 30, 31, 31A 194M How to make payment of certain sums by certain individuals or hindu undivided family? 552
170. 29B 195 How to obtain a certificate authorising receipt of interest and other sums without deduction of tax in case of non-residents 554
171. 29C 197A(1)/
197A(1A) How to make declaration for claiming of receipt of certain income without deduction of tax 556
172. 30, 31, 37A and 37BB 193, 194, 194E, 195, 196A, 196B, 196C
and 196D What are the provisions relating to deduction of tax at source from payment to non-resident 558
173. 30, 31 and 37A 196B What are the provisions relating to deduction of tax at source from income from units in case of offshore fund 563
174. 30, 31 and 37A 196C What are the provisions relating to Deduction of Tax at Source on Income from foreign currency bonds or shares of Indian company 567
175. 30, 31 and 37A 196D What are the provisions relating to Deduction of tax at Source from Income of Foreign Institutional Investors from Securities 571
176. 29 197 How to obtain a certificate for no deduction of tax or deduction at lower rates from dividends 575
177. 31AC,
31ACA 206A Furnishing of quarterly returns in respect of payment of interest to residents without tax deduction 796
178. 37BA 199 How to avail credit for tax deducted at source for the purpose of section 797
179. 37BB How to furnish information for payment to a non-resident not being a company or to a foreign company 798
180. 37C to 37H 206C What are the provisions relating to Collection of Tax at Source 801
181. 37-I 206C How to avail credit for tax collected at source 804
182. 31AA 206C Quarterly Statement of Collection of Tax under section 206C(3) 805
183. 37CA, 37CB and 37D 206C Time and mode of payment to Government account of tax collected at source under section 206C 807
184. 37D 206C(5) Certificate for collection of tax at source under section 206C(5) 809
185. 38 210 What is the prescribed form of notice of demand for advance tax under section 210 810
186. 39 210 What is the prescribed form for intimation of advance tax under section 210 811
187. 40B 115JB What is the prescribed form of report of accountant to be furnished under section 115JB(4) 812
188. 40BB 115QA What are the provisions related to tax on distributed income of domestic company for buy back of shares 818
189. 42 to 44 230 What is the prescribed forms and certificates required to be furnished under section 230 and who is the prescribed authority for tax clearance certificates 821
190. 41 239 What is the prescribed procedure for claiming refund 833
191. 44C, 44CA & 44D 245C What is the prescribed procedure for application to settlement commission 837
192. 44DAA to 44DAD 840
193. 44E and 44F 245Q What is the prescribed procedure for application for obtaining an advance ruling 842
194. 44FA How to file appeal to the high court on ruling pronounced or order passed by the board for advance ruling under section 245w(1) 846
195. 44G 90 & 295(2)(h) Do you wish to invoke the mutual agreement proce-dure against a double taxation avoidance agreement 847
196. 44GA — What is the procedure to deal with the requests for bilateral or multilateral advance pricing agreements 849
197. 45, 46, 46A 246 and 249 What is the procedure for appeals to Commissioner (Appeals) 850
198. 47 253 What is the prescribed form of appeal and memorandum of cross objections to appellate tribunal under section 253 857
199. 49 to 66 288 Who can be Authorised Representative and what is the procedure for getting oneself registered as an authorised Income-tax Practitioner 859
200. 67-76 — Recognised Provident Funds 863
201. 77 to 81 How to make an application for recognition of a Recognised Provident Fund 872
202. 82-94 — Approved Superannuation Fund 874
203. 95 to 97 How to make an application for approval of Superannuation Fund 887
204. 98-108 — Approved Gratuity Fund 888
205. 109 to 111 How to make an application for approval of a Gratuity Fund 896
206. 111AA 55A(b)(i) What are the prescribed conditions for reference to Valuation Officer 897
207. 111B 119 What is the procedure for publication and circulation of Board’s Order 898
208. 112 132 What is the prescribed procedure for Search and Seizure 899
209. 112A 132(5) What is the prescribed procedure for inquiry under section 132 in Search and Seizure cases 903
210. 112B & 112C 132(5) and 132B What is the prescribed procedure for release of articles in Search and Seizure 904
211. 112D 132A What is the prescribed procedure for requisition of books of account, etc. in Search and Seizure 905
212. 112E 133B What is the prescribed form for furnishing information under section 133B 907
213. 112E — Which are class or classes of cases in which assessing officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year 908
214. 113 138 What is the prescribed procedure for disclosure of information respecting assessees 910
215. 114 139A What is the prescribed procedure for Permanent Account Number 911
216. 114A 203A What is the prescribed procedure for Tax Deduction and Collection Account Number 923
217. 114AA 206CA What is the prescribed form of application for allotment of a tax collection account number 924
218. 114AAA 139AA What is manner of making permanent account number inoperative 925
219. 114AAB 139A To which class or classes, provisions of section 139a do not apply 927
220. 114B 139A(5)(c) What are the transactions in relation to which perma-nent account number or general index register number is to be quoted for the purpose of section 139A(5)(c)? 929
221. 114BA What are the transactions for the purpose of section 139a(1)(vii) 938
222. 114BB What are the transactions for quoting pan or aadhaar for the purpose of section 139A(6A) and for person prescribed in explanation to section 139A 939
223. 114C Verification of Permanent Account Number 941
224. 114D What is the time and manner in which persons referred to in rule 114C(2) shall furnish the copies of Form Nos. 60 and 61 942
225. 114DA 285 How to furnish annual statement by a non-resident having liaison office in India 945
226. 114DB 285A What documents or information are to be furnished under section 285A 946
227. 114E 285BA Which class of persons are required to furnish annual information return and on which nature and value transactions 948
228. 114F, 114G/
114H/ 114-I 285A How to furnish information or documents by an Indian concern where any share of or interest in a company/entity registered or incorporated outside India derives directly or indirectly its value substantially from assets located in India and such company/entity holds directly or indirectly such assets in India through or in an Indian concern 976
229. 115 How to determine the rate of exchange for conversion into rupees of income expressed in foreign currency 1014
230. 115A 48, first proviso What is the rate of exchange for conversion of rupees into foreign currency and recon-version of foreign currency into rupees for the purpose of computation of capital gain under first proviso to section 48 1016
231. 117B 222 & 223 What is the prescribed certificate of statement under section 222 or section 223 1017
232. 119A 244A What is the prescribed procedure to be followed in calculation of interest by the assessee to the Central Government/by Central Government to the assessee 1018
233. 119AA 269SU How to provide facility for payment in certain cases 1020
234. 121A 285B What is the prescribed form of Statement to be furnished by producer of Cinematograph Films 1023
235. 125 What is the procedure for electronic payment of tax? 1024
236. 126 6(1) How to compute period of stay in respect of eligible voyage for Indian individual citizen and a member of crew of ship 1025
237. 127 282(1) What is the procedure for service of notice, sum-mons, requisition, order and other communication 1026
238. 128 How a resident assessee can be allowed a credit for the amount of income tax paid by him in a country outside India 1028
239. 128 295 How to avail tax credit for foreign tax paid 1030
240. 132 How to make an application requesting for recomputation of total income of previous year without allowing claim for deduction of surcharge or cess claimed and allowed as deduction under section 40? 1032

Division 3
Circulars/Notifications under IT (Appellate Tribunal) Rules
The Income-tax (Appellate Tribunal) Rules, 1963 1035

Additional information