BharatTax.co — Knowledge Portal
File GST ↗
ITA 2025 regimeRules 2026 commentaryVolume IX1 min read

Income Tax Rules 2026 — Rules 201-260 (Vol IX)

Rules 201-260

RULES 201 TO 260 — ASSESSMENT, FACELESS, APPEALS, REFUNDS INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rule 201 — s. 281 inquiry notice Rule 12B Rule 203 — Faceless assessment Rule 12C / Faceless Scheme Rule 209 — s. 287 A reassessment SCN FA 2021 procedural Rule 216 — DRP procedure (s. 306) Rule 14B…

RULES 201 TO 260 — ASSESSMENT, FACELESS, APPEALS, REFUNDS

Volume IX — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

Rule 201 — s. 281 inquiry notice

Rule 12B

Rule 203 — Faceless assessment

Rule 12C / Faceless Scheme

Rule 209 — s. 287A reassessment SCN

FA 2021 procedural

Rule 216 — DRP procedure (s. 306)

Rule 14B

Rule 226 — Form 35 CIT(A) appeal

Rule 45 / Form 35

Rule 227 — Form 36 ITAT appeal

Rule 47 / Form 36

Rule 241 — Refund claim (s. 433)

Rule 41

Rule 242 — Withholding of refund (s. 435)

FA 2017

Rule 244 — Interest on refund (s. 436)

s. 244A

Practitioner notes

  • Faceless: respond within statutory time on portal; request video hearing on demand.
  • 287A: full and detailed response with documentary support; 7-30 day window critical.
  • DRP: faster than CIT(A); 9-month binding direction for cross-border / TP cases.
  • Refund: AIS/TIS reconciliation pre-filing; prevents refund-withholding.
  • Stay of demand: pay 20% pre-deposit; serve order on TRO.

— End of Rules Volume IX —

← All ITA 2025 commentaryAct 2025 hub