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ITA 2025 regimeRules 2026 commentaryVolume VIII1 min read

Income Tax Rules 2026 — Rules 131-200 (Vol VIII)

Rules 131-200

RULES 131 TO 200 — SPECIAL TAX / TRUSTS / RETURNS / PAN INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rule 131 — MAT Form 29B Rule 8B / 40B Rule 132 — AMT Form 29C Rule 8AC Rules 136-138 — Trust registration Form 10A Rules 17 / 17A Rules 139-142 — Trust audit Form 10B Rule 17B / 17C Rules 149-150 —…

RULES 131 TO 200 — SPECIAL TAX / TRUSTS / RETURNS / PAN

Volume VIII — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

Rule 131 — MAT Form 29B

Rule 8B / 40B

Rule 132 — AMT Form 29C

Rule 8AC

Rules 136-138 — Trust registration Form 10A

Rules 17 / 17A

Rules 139-142 — Trust audit Form 10B

Rule 17B / 17C

Rules 149-150 — Donations Form 10BD/10BE

Rule 18AB

Rules 151-160 — ITR Forms

Rule 12

Rules 162-165 — PAN / Aadhaar (Form 49A)

Rules 114, 114A

Rules 166-180 — Specified-transaction PAN / Form 60

Rule 114B

Rules 181-185 — VDA reporting

Rule 31AA / Form 26QF

Rules 191-195 — REIT / InvIT distribution Form 64A

Rule 12CC

Practitioner notes

  • Trust regime: registration validity, Form 10B audit by 30 September, Form 10BD by 31 May annually.
  • PAN-Aadhaar linkage: Rs 1,000 fee for restoration; PAN inoperative without linkage post-30-June-2023.
  • ITR Form selection: critical to avoid defective return notice; review business / capital gains carefully.
  • VDA: track every transaction; quarterly CSV from exchange; reconcile.
  • REIT / InvIT: Form 64A character bifurcation; preserve in own books for return-filing.

— End of Rules Volume VIII —