Income Tax Rules 2023 by Dr. Girish Ahuja & Dr. Ravi Gupta

Description

DIVISION I – INCOME-TAX RULES

• PART I PRELIMINARY
  Short title and commencement. 1.3 2.
• Definitions. 1.3

PART II DETERMINATION OF INCOME

PART III ASSESSMENT PROCEDURE

PART IIIA AVOIDANCE OF REPETITIVE APPEALS

PART IV TAX EXEMPTIONS AND RELIEFS

PART V REGISTRATION OF FIRMS

PART VI DEDUCTION OF TAX AT SOURCE

PART VIA COLLECTION OF TAX AT SOURCE

PART VII PAYMENT OF ADVANCE TAX

PART- VIIA TAX CREDIT
PART- VIIB  SPECIAL PROVISION FOR PAYMENT OF TAX

PART VII-BA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES

PART VII-C FRINGE BENEFIT TAX

PART VIII REFUNDS

PART IX TAX CLEARANCE CERTIFICATES

PART IX-A SETTLEMENT OF CASES

PART IX-AA DISPUTE RESOLUTION COMMITTEE

PART IX-B ADVANCE RULINGS

PART IX-C MUTUAL AGREEMENT PROCEDURE

PART X APPEALS

PART XA ANNUITY DEPOSITS

PART XB ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-A

PART X-C PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-C

PART XI AUTHORISED REPRESENTATIVES
PART XII RECOGNISED PROVIDENT FUNDS

PART XIII APPROVED SUPERANNUATION FUNDS

PART XIV GRATUITY FUNDS

PART XV MISCELLANEOUS

DIVISION II – INCOME TAX FORMS

DIVISION III – ALLIED RULES & SCHEMES

Additional information

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