Income Tax Rules

Rule No	Chapter heading
1 to 2	Preliminary
2A to 11T	Determination of income
12 to 15	Assessment procedure
16	Avoidance of repetitive appeals
16A to 21B	Tax exemptions and reliefs
22 to 25	Registration of firms
26 to 37B	Deduction of tax at source
37C to 37H	Collection of tax at source
38 to 40	Payment of advance tax
40A	Tax credit
40B	Minimum alternate tax
41	Refunds
42 to 44B	Tax clearance certificates
44C to 44D	Settlement of cases
44E to 44F	Advance rulings
44G to 44H	Mutual agreement procedure
45 to 48	Appeals
48A to 48C	Annuity deposits
48D to 48H	Acquisition of immovable properties under xxa
48I to 48L	Purchase of immovable properties under xxc
49 to 66	Authorised representatives
67 to 81	Recognised provident funds
82 to 97	Approved superannuation funds
98 to 111	Approved gratuity funds
111A to 125	Miscellaneous