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← Direct Taxes

Rules

Income Tax Rules 1962 and the Income Tax Rules 2026 — rule-wise text with cross-references.

5430 entries · page 1 of 181

  • APPENDIX II

    TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE

    31 Mar 2026

  • APPENDIX I

    TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE

    31 Mar 2026

  • Rule 333

    Electronic payment of tax, interest, fee and penalty

    31 Mar 2026

  • Rule 332

    Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.

    31 Mar 2026

  • Rule 331

    Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act

    31 Mar 2026

  • Rule 330

    Limits of reserve for unexpired risks

    31 Mar 2026

  • Rule 329

    Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund

    31 Mar 2026

  • Rule 328

    Amendment of rules, etc., of fund

    31 Mar 2026

  • Rule 327

    Application for approval

    31 Mar 2026

  • Rule 326

    Arrangements for winding up of the fund

    31 Mar 2026

  • Rule 325

    Arrangements for winding up, etc., of business

    31 Mar 2026

  • Rule 324

    Employer not to have interest in fund moneys

    31 Mar 2026

  • Rule 323

    Assigning or creating a charge on beneficial interest in a gratuity fund

    31 Mar 2026

  • Rule 322

    Initial contributions

    31 Mar 2026

  • Rule 321

    Ordinary annual contributions

    31 Mar 2026

  • Rule 320

    Admission of directors to a fund

    31 Mar 2026

  • Rule 319

    Nomination

    31 Mar 2026

  • Rule 318

    Investment of fund moneys

    31 Mar 2026

  • Rule 317

    Conditions regarding trust and trustees

    31 Mar 2026

  • Rule 316

    Definitions for purposes of rules 317 to 329

    31 Mar 2026

  • Rule 315

    Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fun

    31 Mar 2026

  • Rule 314

    Amendment of rules, etc., of fund

    31 Mar 2026

  • Rule 313

    Application of approval

    31 Mar 2026

  • Rule 312

    Arrangements for winding up, etc., of fund

    31 Mar 2026

  • Rule 311

    Arrangements on winding up, etc., of business

    31 Mar 2026

  • Rule 310

    Penalty, where employee assigns or charges interest in fund

    31 Mar 2026

  • Rule 309

    Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund

    31 Mar 2026

  • Rule 308

    Commutation of annuity

    31 Mar 2026

  • Rule 307

    Scheme of insurance or annuity

    31 Mar 2026

  • Rule 306

    Initial contributions

    31 Mar 2026


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