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Income_Tax_Rules
Section / Rule Number   Content   
 
111A Application for reduction of the amount of minimum distribution by a company.
111AA Conditions for reference to Valuation Officers
111AB Form of report of valuation by registered valuer
111B Publication and circulation of Board's order
112 Search and seizure
112A Inquiry under section 132
112B Release of articles under section 132(5)
112C Release of remaining assets
112D Requisition of books of account, etc.
112E Form of information under section 133B(1)
112F. Class or Classes of cases in which the 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.
113 Disclosure of information respecting assessees
114 Application for allotment of a permanent account number
114A Application for allotment of a tax deduction account number
114AA Application for allotment of a tax collection account number
114B All documents pertaining to the transactions in relation to which Permanent Account Number or General Index Register Number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
114C Class or classes of persons to whom provisions of section 139A shall not apply
114D Time and manner in which persons referred to in sub- rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61
114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India.
114DB Information or documents to be furnished under section 285A
114E Furnishing of Annual Information Return
114F Definitions.- For the purpose of this rule and rules 114G and 114H
114G Information to be maintained and reported
114H Due diligence requirement
115 Rate of exchange for conversion into rupees of income expressed in foreign currency
115A Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-...
116 Return of interest paid.
117 Return of dividends paid.
117A Reduction or waiver of interest payable under section 139
117B Form of statement under section 222 or section 223
117C Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
118 Levy of interest under section 220(2) where a recovery certificate is not issued.
119 Levy of interest under section 220(2) in a case where a recovery certificate is issued.
119A Procedure to be followed in calculating interest
119AA Modes of payment for the purpose of section 269SU
120 Form for furnishing particulars by contractor.
121 Procedure for imposition of fine.
121A Form of statement to be furnished by producer of cinematograph films
122 Notice in respect of properties held benami.
123 Application for obtaining certified copies of certain notices
124 Fees for obtaining certified copy of notice
125 Electronic payment of tax
126 Computation of period of stay in India in certain cases
127 Service of notice, summons, requisition, order and other communication.
127A.Authentication of notices and other documents
128 Foreign Tax Credit
129 Form of application under section 270AA.
130 Omission of certain rules and Forms and savings
131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etc
114AAA Manner of making permanent account number inoperative
114BA. Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
114BB Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A
132. Application for recomputation of income under sub-section (18) of section 155
133
114AAB Class or classes of person to whom provisions of section 139A shall not apply.
134 Application under sub-section (20) of section 155 regarding credit of tax deduction at source.