INCOME TAX RULES with FREE e-book access

DIVISION ONE

INCOME TAX & ALLIED RULES

1. The Income-tax Rules, 1962

Chronological list of amendments

2. The Income-tax Rules, 1962

Text of Rules and Forms

Subject Index

ANNEXURE 1: Income Computation and Disclosure Standards

3. The Income-tax (Certificate Proceedings) Rules, 1962

Text of Rules and Forms

Chronological list of amendments

Subject Index

4. The Income-tax (Appellate Tribunal) Rules, 1963

Text of Rules and Forms

Chronological list of amendments

CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding

Instructions regarding e-payment of ITAT fees

Subject Index

5. Income-tax (Dispute Resolution Panel) Rules, 2009

Text of the Rules

Chronological list of amendments

6. The Income-tax Settlement Commission (Procedure) Rules, 1997

Text of the Rules

Chronological list of amendments

7. The Authority for Advance Rulings (Procedure) Rules, 1996

Text of the Rules

8. Equalisation Levy Rules, 2016

Text of the Rules

DIVISION TWO

RELEVANT SCHEMES

9. Reverse Mortgage Scheme, 2008

[For purposes of section 47(xvi)]

Text and Forms of the Scheme

10. Capital Gains Accounts Scheme, 1988 

[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]

Text and Forms of the Scheme

Notification: Banks authorised to receive deposits under the scheme

11. Bank Term Deposit Scheme, 2006

[For purposes of section 80C(2)(xxi)]

Text and Forms of the Scheme

12. National Pension Scheme Tier II – Tax Saver Scheme, 2020

Text of the Scheme

13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022

Text of the Scheme

14. e-Verification Scheme, 2021

Text of the Scheme

15. e-Assessment of Income Escaping Assessment Scheme, 2022

Text of the Scheme

16. Faceless Inquiry or Valuation Scheme, 2022

Text of the Scheme

17. Centralised Processing of Returns Scheme, 2011

Text of the Scheme

18. Faceless Assessment Scheme, 2019

(1) Faceless Assessment Scheme, 2019

(2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019

(3) Conduct of assessment proceedings through "E-Proceeding" facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019

19. e-Settlement Scheme, 2021

Text of the Scheme

20. e-Dispute Resolution Scheme, 2022

Text of the Scheme

21. E-advance Rulings Scheme, 2022

Text of the Scheme

22. Centralised Processing of Equalisation Levy Statement Scheme, 2023

Text of the Scheme

23. Faceless Appeal Scheme, 2021

(1) Faceless Appeal Scheme, 2021 under section 250(6B) and (6C)

(2) Authorised Income-tax Authorities to conduct e-appeal proceedings

24. Faceless Penalty Scheme, 2021

(1) Faceless Penalty Scheme, 2021

(2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021