Buy Handbook To INCOME TAX RULES by CA. Madhusudan Agarwal Bharat Law House Pvt. Ltd. Books In India

3 Prescribed Reports/Certificates from an Accountant under section 288(2), Explanation

4 Prescribed Applications, Notices, Declarations, Forms, etc. under the Income-tax Rules/Act

5 Prescribed certificates/statements/particulars to be furnished under the Income-tax Rules/Act

1. 2A 10(13A) What are the prescribed limits for exemption from House Rent Allowance?

2. 2B 10(5) What are the prescribed conditions for claiming exemption from Leave Travel Concessions?

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?

4. 2BB 10(14) What are the prescribed allowances which are exempt from income-tax upto prescribed limits?

5. 2BBA 10(19) What are the circumstances and conditions for exemption under section 10(19)?

6. 2BBB 10(23C) What is the percentage of government grant for considering university, hospital, etc. as substantially financed by the government?

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?

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)?

9. 2DCA 10(23FE) How to Compute Minimum Investment and Exempt Income for the Purpose of Section 10(23FE)

10. 2DD 10(23FF) How to Calculate Exempt Income of Specified Fund For the Purpose of Section 10(23FF)

11. 2F 10(47) What are the guidelines for setting up an infrastructure debt fund?

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?

14. 3B 17(2)(viia) How to Calculate Annual Accretion Referred to in Section 17(2)(viia) of Income Tax Act, 1961

15. 4 Explanation below section 23(1) What are the prescribed conditions for claiming benefit of unrealised rent?

16. 5(2) 32 What are the rules for claiming depreciation and the prescribed conditions for claiming higher rate of depreciation?

17. 5AC 33AB What are the prescribed guidelines for report of audit of accounts to be furnished under section 33AB(2)?

18. 5AD 33ABA What are the prescribed guidelines for report of audit of accounts to be furnished under section 33ABA(2)?

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)?

20. 5CA 35(1) How to make intimation by a research association, university, college or other institution

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)?

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)?

23. 5F 35(1)(iia) What are the guidelines and who is the prescribed authority for approval under section 35(1)(iia)?

24. 5G 115BBF Which is the option Form For taxation of Income From Patent

25. 6 35(2AA) What is the procedure for approval of programme for scientific research expenditure?

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?

6AAE 35CCC What are the guidelines for approval of agricultural extension project under section 35CCC

6AAH What are the guidelines/conditions for approval of skill development project under section 35CCD

29. 6AB 35D & 35E What is the prescribed form of audit report for claiming deductions under sections 35D and 35E

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?

31. 6ABBA What are the other electronic modes of payment under specified provisions of income tax act, 1961

32. 6ABBB 35D How to furnish statement regarding preliminary Expenses under section 35D

33. 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?

34. 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

35. 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)

36. 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)?

37. 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?

38. 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?

39. 6G 44AB What are the prescribed report of audit of accounts to be furnished under section 44AB?

40. 6GA 44DA What is the prescribed form of report of audit of accounts to be furnished under section 44DA

41. 6H 50B What is the method of computation of capital gains in case of slump sale under section 50B?

42. 7 and 8 2(1A) How to compute income which is partially agricultural and partially from business

43. 8AA 2(42A) What is the method of determination of period of holding of capital assets in other cases

44. 8AB 48 How to Attribute Income taxable under section 45(4) to capital assets remaining with the

45. 8AC 50 How to compute short term capital gain and written down value under section 50 where depreciation on goodwill has been obtained

46. 8AD 45(1B) How to compute capital gain for the purpose of section 45(1b)

47. 8B 2(48) What are the guidelines for notification of Zero Coupon Bonds?

48. 8C 36(1)(iiia) How to compute pro-rata amount of discount on a Zero Coupon Bond?

49. 8D 14A How to determine amount of expenditure in relation to income not includible in total income

50 9 180 How to compute royalties or copyright fees, etc. for literary or artistic work?

51. 9A 37(1) How to compute deduction in respect of expenditure on production of feature films?

52. 9B 37(1) How to compute deduction in respect of expenditure on acquisition of distribution rights of feature films

53. 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?

54. 9D 10(11), 10(12) How to calculate taxable interest relating to contribution in a provident fund or recognised provident fund exceeding specified limit

56. 10A 92F What is the meaning of various expressions used in computation of arm's length price?

57. — 92B & 92BA What is the meaning of international transaction and specified domestic transaction?

58. 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)

59. 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

61. 10CB 92CE(2) How to Compute Interest Income pursuant to Secondary Adjustments

62. 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

63. 10DA 92D(1) & (4) What information and documents are to be kept and maintained and furnished under sections 92D(1) and 92D(4)

64. 10DB 286(1) How to Furnish Report In Respect of an International Group

65. 10E 92E What is the prescribed report from an accountant to be furnished by persons entering into international transaction or a specified domestic transaction

10P, 10Q, 10R, 10S, 10T 92CC(a) What is the procedure for applying/amending/ revising advance pricing agreements

68. 10TH, 10THA, 10THB, 10THC, 10THD 92C What are the Safe Harbour Rules for Specified Domestic Transaction

69. 10U What are the cases where provisions related to general anti-avoidance rules under Chapter XA of Income Tax Act, 1961 do not apply

71. 11A 80DD and 80U What are the prescribed conditions for the allowability of deduction u/s 80DD and 80U?

72. 11AA 80G(5)(vi) What are the prescribed requirements for approval of an institution or fund u/s 80G?

73. 11B 80GG What are the conditions for allowance for deduction under section 80GG?

74. 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?

75. 11DD 80DDB What are the specified diseases and ailments under section 80DDB

76. 11EA 80-IB(5) What are the guidelines for specifying industrially backward districts for the purposes of deduction u/s 80-IB(5)?

77. 11F to 11-I 35AC What are the provisions relating to composition of national committee under section 35AC?

78. 11J 35AC What are the guidelines for approval of associations and institutions?

79. 11K 35AC What are the guidelines for recommending projects or schemes

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

81. 11-OA 35AD What are the guidelines for notification of affordable housing project as specified business under section 35AD?

82. 11-OB 35AD What are the Guidelines for Notification of a Semi Conductor Wafer Fabrication Manufacturing Unit as Specified Business u/s 35AD?

83. 11P 115VP to 115VS What is the Procedure for option of tonnage tax scheme

84. 11UAE 50B How to compute fair market value of capital assets for the purpose of section 50B of Income Tax Act

85. 12 139 What are the prescribed forms and due dates for filing Return of Income?

86. 143(1A) What is the prescribed Scheme for Processing of Return of Income

87. 139(1A) What is the Scheme for Filing of Returns by Salaried Employees Through Employer?

88. 12(3) 139(1B), 139D What are the Qualifications of E-Return Intermediary

89. 144C What is the Procedure for Filing Objection Before Dispute Resolution Panel by Eligible Assessee?

90. 12AB 139(1)(b) What are the conditions for furnishing return of income by persons referred to in section 139(1)(b)

92. 12AD How to file modified return of income by successor entity to a business organisation

93. 12B 115R(3A) How the statement under section 115R(3A) is to be furnished?

94. 12C 115U(2) How the statement under section 115U(2) is to be furnished?

95. 12CA 115UA(4) How the Statement under section 115UA(4) is to be Furnished

96. 12CB 115UB(7) How to furnish Statement of income paid or credited by an investment fund to its unit holder

97. 12CC 115JTCA How to furnish statement of income distributed by a securitisation trust to its investor

98. 14 142 What is the prescribed form of verification under section 142?

99. 14A 142 What is the prescribed form of audit report under section 142(2A)?

100. 14B 142(2A) What are the guidelines for the purposes of determining audit expenses or inventory valuation

101. 15 156 What is prescribed form of notice of demand under section 156

102. 16 158A What is the special provision for avoiding repetitive appeals under section 158A

103. 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?

104. 16B 10(8A) & (8B) Who is the prescribed authority for the purposes of section 10(8A) and (8B)

105. 16C 10(23AAA) What are the requirements for approval of Employee's Welfare Fund under section 10(23AAA)?

107. 17A 12A How to make application for registration of charitable or religious trusts, etc.

108. 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)

109 17C 11(5)(xii) What are the prescribed forms or modes of investment or deposits by a charitable or religious trust or institution?

110 17CA 13B How an electoral trust should function so that voluntary contributions received by it is not included in its total income

111 17CB 115TD(2) What is the method of Valuation for the Purpose of Section 155TD(2)

112 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?

113 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)?

114. 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?

115. 18AAAAA 80G(2)(c) What are the guidelines for specifying an association or institution for the purposes of notification under section 80G(2)(c)?

116. 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)

80-IC What is the prescribed form of audit report for claiming deduction under sections 80-I, 80-IA, 80-IB & 80-IC?

118. 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?

119. 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)?

120. 18C 80-IA(4)(iii) Do you wish to know the eligibility criteria of operating an industrial park/special economic zone?

121. 18D 80-IB(8A) Who is the prescribed authority for approval of companies carrying on scientific research and development?

122. 18DA 80-IB(8A) What are the prescribed conditions for claiming deductions under section 80-IB(8A)?

123. 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?

124. 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?

125. 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

126. 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

127. 19AB 80JJAA What is the prescribed form of report for claiming deduction under section 80JJAA?

128. 19AC 80QQB What is the prescribed form of certificate to be furnished under section 80QQB?

129. 19AD 80RRB Who is the prescribed authority and what is the prescribed form of certificate to be furnished under section 80RRB?

130. 19AE 80LA What is the prescribed form of certificate to be furnished under section 80LA?

131. 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?

132. 20A 88(2)(xvii) What are the guidelines for approval of mutual funds under section 88(2)(xvii) of Income-tax Act, 1961

133. 20AB 88E What is the procedure for obtaining rebate in respect of securities transaction tax under section 88E of Income-tax Act, 1961?

134. 21A 89 What are the rules for computation of Relief when salary is paid in arrears or in advance, etc.?

135. 21AA 89 What are the particulars to be furnished for claiming relief under section 89(1)?

136. 21AAA What are the rules for taxation of income from retirement benefit account maintained in a notified country?

137. 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

138. 21AC 94A What are the requirements related to furnishing of authorisation and maintenance of documents etc. For the purposes of section 94A

140. 21AE, 21AF 115BAA/115 AB Do you want to exercise option under section 115BAA(5) and 115BAB(7)

143. 21AI 10(4D) How to compute exempt income of specified fund for the purpose of section 10(4D)

144. 21AIA What are the other conditions required to be fulfilled by a specified fund referred to in section 10(4d)

145. 21AJ 115AD(1A) Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD

146. 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)

147. 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

148. 21AK 10(4E) What are the conditions for the purpose of section 10(4E)

149. 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

150. 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

152. 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

153. 30, 31, 33, 37 192 What are the provisions relating to deduction of tax at source from salary

154. 30, 31, 31A, 37A 193 What are the provisions relating to deduction of tax at source from Interest on Securities

155. 30, 31, 31A and 37 194A What are the provisions relating to deduction of tax at source from interest other than interest on securities

156. 30, 31, 31A and 37 194B What are the provisions relating to deduction of tax at source from winnings from lottery or crossword puzzle

157. 30, 31, 31A and 37 194BB What are the provisions relating to deduction of tax at source from winnings from horse races

158. 28, 30, 31, 31A & 37 194C What are the provisions relating to deduction of tax at source from payments to contractors/sub-contractors

159. 30, 31, 31A & 37 194D What are the provisions relating to deduction of tax at source from insurance commission

160. 30, 31, 31A 194E What are the provisions relating to deduction of tax at source for payments to non-resident sportsmen or sports association

161. 30, 31, 31A 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.

162. 30, 31, 31A, 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

163. 30, 31, 31A and 37 194G What are the provisions relating to deduction of tax at source from Commission, etc., on sale of lottery tickets

164. 30, 31, 31A and 37 194H What are the provisions relating to deduction of tax at source from commission or brokerage

165. 30, 31, 31A and 37 194-I What are the provisions relating to deduction of tax at source from rent payment

166. 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

167. 30 194-IB When and how to deposit tax deducted at source on payment of rent by certain individuals or Hindu Undivided Family

168. 30, 31, 31A and 37 194J What are the provisions relating to deduction of tax at source from "Fees for professional or technical services"

169. 30, 31, 31A & 37 194K What are the provisions relating to deduction of tax at source from "Income from Mutual Funds/ UTI"

170. 30, 31, 31A & 37 194LA What are the provisions relating to deduction of tax at source on payment of compensation on acquisition of certain immovable property

171. 30, 31, 31A 194M How to make payment of certain sums by certain individuals or hindu undivided family?

172. 29B 195 How to obtain a certificate authorising receipt of interest and other sums without deduction of tax in case of non-residents

197A(1A) How to make declaration for claiming of receipt of certain income without deduction of tax

and 196D What are the provisions relating to deduction of tax at source from payment to non-resident

175. 30, 31, 31A and 37A 196B What are the provisions relating to deduction of tax at source from income from units in case of offshore fund

176. 30, 31, 31A 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

177. 30, 31, 31A and 37A 196D What are the provisions relating to Deduction of tax at Source from Income of Foreign Institutional Investors from Securities

178. 29 197 How to obtain a certificate for no deduction of tax or deduction at lower rates from dividends

31ACA 206A Furnishing of quarterly returns in respect of payment of interest to residents without tax deduction

180. 37BA 199 How to avail credit for tax deducted at source for the purpose of section

181. 37BB How to furnish information for payment to a non-resident not being a company or to a foreign company

182. 37C to 37H 206C What are the provisions relating to Collection of Tax at Source

184. 31AA 206C Quarterly Statement of Collection of Tax under section 206C(3)

185. 37CA, 37CB and 37D 206C Time and mode of payment to Government account of tax collected at source under section 206C

186. 37D 206C(5) Certificate for collection of tax at source under section 206C(5)

187. 38 210 What is the prescribed form of notice of demand for advance tax under section 210

188. 39 210 What is the prescribed form for intimation of advance tax under section 210

189. 40B 115JB What is the prescribed form of report of accountant to be furnished under section 115JB(4)

190. 40BB 115QA What are the provisions related to tax on distributed income of domestic company for buy back of shares

191. 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

193. 44C, 44CA & 44D 245C What is the prescribed procedure for application to settlement commission

195. 44E and 44F 245Q What is the prescribed procedure for application for obtaining an advance ruling

196. 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)

197. 44G 90 & 295(2)(h) Do you wish to invoke the mutual agreement proce-dure against a double taxation avoidance agreement

198. 44GA — What is the procedure to deal with the requests for bilateral or multilateral advance pricing agreements

199. 45, 46, 46A 246 and 249 What is the procedure for appeals to Commissioner (Appeals)

200. 47 253 What is the prescribed form of appeal and memorandum of cross objections to appellate tribunal under section 253

201. 49 to 66 288 Who can be Authorised Representative and what is the procedure for getting oneself registered as an authorised Income-tax Practitioner

203. 77 to 81 How to make an application for recognition of a Recognised Provident Fund

205. 95 to 97 How to make an application for approval of Superannuation Fund

207. 109 to 111 How to make an application for approval of a Gratuity Fund

208. 111AA 55A(b)(i) What are the prescribed conditions for reference to Valuation Officer

209. 111B 119 What is the procedure for publication and circulation of Board's Order

211. 112A 132(5) What is the prescribed procedure for inquiry under section 132 in Search and Seizure cases

212. 112B & 112C 132(5) and 132B What is the prescribed procedure for release of articles in Search and Seizure

213. 112D 132A What is the prescribed procedure for requisition of books of account, etc. in Search and Seizure

214. 112E 133B What is the prescribed form for furnishing information under section 133B

215. 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

216. 113 138 What is the prescribed procedure for disclosure of information respecting assessees

217. 114 139A What is the prescribed procedure for Permanent Account Number

218. 114A 203A What is the prescribed procedure for Tax Deduction and Collection Account Number

219. 114AA 206CA What is the prescribed form of application for allotment of a tax collection account number

220. 114AAA 139AA What is manner of making permanent account number inoperative

221. 114AAB 139A To which class or classes, provisions of section 139a do not apply

222. 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)?

223. 114BA What are the transactions for the purpose of section 139a(1)(vii)

224. 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

226. 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

227. 114DA 285 How to furnish annual statement by a non-resident having liaison office in India

228. 114DB 285A What documents or information are to be furnished under section 285A

229. 114E 285BA Which class of persons are required to furnish annual information return and on which nature and value transactions

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 substanti


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