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ITA 2025 regimeRules 2026 commentaryVolume X1 min read

Income Tax Rules 2026 — Rules 261-310 (Vol X)

Rules 261-310

RULES 261 TO 310 — TDS / TCS / ADVANCE TAX INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rule 261 — TDS deposit (7th of next month) Rule 30 Rule 262 — Form 16 (salary) Rule 31 Rule 263 — Form 16A (non-salary) Rule 31 Rule 264 — Form 26QB (property) Rule 30 / Form 26QB Rule 265 — Form 26QC (rent) Rule…

RULES 261 TO 310 — TDS / TCS / ADVANCE TAX

Volume X — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

Rule 261 — TDS deposit (7th of next month)

Rule 30

Rule 262 — Form 16 (salary)

Rule 31

Rule 263 — Form 16A (non-salary)

Rule 31

Rule 264 — Form 26QB (property)

Rule 30 / Form 26QB

Rule 265 — Form 26QC (rent)

Rule 30A

Rule 267 — Form 26QF (VDA)

Rule 31AA

Rule 276 — Lower-rate Form 13

Rule 28

Rule 277 — Form 15G/15H

Rule 29C

Rules 278-280 — Form 15CA/15CB (NR)

Rule 37BB

Rule 286 — TCS Forms 27EQ / 27D

Rule 37BA / 37CB

Rule 296 — Advance tax (4 instalments)

Rule 38

Rule 298 — Interest under s. 234A/B/C

Computed under s. 234

Practitioner notes

  • TDS deposit dates non-negotiable; integrate with payroll / accounting software.
  • Quarterly TDS statement (Form 24Q/26Q/27Q) — track filing calendar; late filing attracts penalty under s. 449 (s. 271H).
  • Form 13 lower-rate certificate — annual; pre-empts higher TDS.
  • Form 15CA / 15CB for cross-border > Rs 5 lakh; coordinate with banker.
  • TCS on LRS remittances — 20% on specified categories; track quarterly.
  • Advance tax — minimum 90% of total tax to avoid s. 234B interest.

— End of Rules Volume X —

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