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About INCOME TAX RULES |
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 A.Income Computation and Disclosure Standard I relating to accounting policies B.Income Computation and Disclosure Standard II relating to valuation of inventories C.Income Computation and Disclosure Standard III relating to construction contracts D.Income Computation and Disclosure Standard IV relating to revenue recognition E.Income Computation and Disclosure Standard V relating to tangible fixed assets F.Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates G.Income Computation and Disclosure Standard VII relating to government grants H.Income Computation and Disclosure Standard VIII relating to securities I.Income Computation and Disclosure Standard IX relating to borrowing costs J.Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 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 6.The Income-tax Settlement Commission (Procedure) Rules, 1997 Text of the Rules 7.The Authority for Advance Rulings (Procedure) Rules, 1996 Text of the Rules 8.Securities Transaction Tax Rules, 2004 Text of the Rules 9.Commodities Transaction Tax Rules, 2013 Text of the Rules 10.Equalisation Levy Rules, 2016 Text of the Rules 11.Prohibition of Benami Property Transaction Rules, 2016 Text of the Rules 12.Direct Tax Vivad se Vishwas Rules, 2020 Text of the Rules DIVISION TWO RELEVANT SCHEMES 13.Reverse Mortgage Scheme, 2008 [For purposes of section 47(xvi)] Text and Forms of the Scheme 14.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 15.Bank Term Deposit Scheme, 2006 [For purposes of section 80C(2)(xxi)] Text and Forms of the Scheme 16.National Pension Scheme Tier II – Tax Saver Scheme, 2020 Text of the Scheme 17.Centralised Verification Scheme, 2019 Text of the Scheme 18.Centralised Processing of Returns Scheme, 2011 [For purposes of section 143(1A)] Text of the Scheme 19.Faceless Assessment Scheme, 2019 (1) Faceless Assessment Scheme, 2019 u/s 143(3A) (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 (4) Income-tax Authority of Regional e-Assessment Centres (5) Income-tax Authorities of NaFC to exercise powers and functions of Assessing Officer (6) Income-tax Authorities of Regional Faceless Assessment Centres to Exercise powers and functions of Assessing Officers (7) Authorising (ReFAC)(VU) to exercise certain powers 20.Tax Return Preparer Scheme, 2006 Text of the Scheme 21.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 22.Faceless Penalty Scheme, 2021 (1) Faceless Penalty Scheme, 2021 (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 23.E-advance Rulings Scheme, 2022 |
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Navigating the complex world of income tax just got easier with the new Income Tax Rules and Computation Standards. Packed with helpful procedural tips, allied rules, and information on the latest faceless and e-schemes, you’ll be able to confidently navigate your tax obligations and stay compliant with ease.
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