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ITA 2025 regimeRules 2026 commentaryVolume VI1 min read

Income Tax Rules 2026 — Rules 60-76 (Vol VI)

Rules 60-76

RULES 60 TO 76 — DEDUCTIONS, REBATES, RELIEFS, DTAA & FTC INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rule 60 — Amalgamation carry-forward ( s. 116 ) Rule 9C Rule 61 — Disability medical authority (s. 127 / 154) Rule 11A Rule 62 — Specified disease prescription (s. 128) Rule 11DD Rule 63 —…

RULES 60 TO 76 — DEDUCTIONS, REBATES, RELIEFS, DTAA & FTC

Volume VI — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

Rule 60 — Amalgamation carry-forward (s. 116)

Rule 9C

Rule 61 — Disability medical authority (s. 127 / 154)

Rule 11A

Rule 62 — Specified disease prescription (s. 128)

Rule 11DD

Rule 63 — Educational institution authority (s. 133)

Rule 11AA

Rule 65 — Rent without HRA (s. 134)

Rule 11B

Rule 66 — Audit Form 32 for s. 80-IA family

Rules 18BB / 18BBB / 18C / 18D etc.

Rule 68 — Form for s. 80JJAA (s. 146)

Rule 19AB / Form 10DA

Rule 73 — Salary arrears Form 39 (s. 157)

Rule 21A / Form 10E

Rule 74 — Foreign retirement account (s. 158)

Rule 21AAA

Rule 75 — DTAA TRC + Form No. 41 (s. 159)

Rule 21AB

Rule 76 — FTC Form No. 44 (s. 160)

Rule 128 / Form 67

Practical points

  • Rule 60 — amalgamation conditions; 5-year continuation, asset retention, capacity utilisation are tested annually.
  • Rule 66 — Form 32 audit for ss. 46 and 138-144 deductions; furnished by the specified date (one month before the return due date).
  • Rule 73 — Form 39 (formerly 10E) by the return due date; arrears are allocated year-wise.
  • Rule 75 — TRC + online Form No. 41 mandatory for cross-border payments.
  • Rule 76 — Form No. 44 (formerly 67) within twelve months from the end of the relevant tax year; FTC per source per country; the treaty article governs.

— End of Rules Volume VI —

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