Rules 2026
Income Tax Rules, 2026
The Rules made under the Income Tax Act, 2025. Each rule is deep-linkable, searchable and cross-linked to the parent section it implements.
- Rules covered
- 179
- Range
- 1 – 298
- Authority
- CBDT
- In force
- 01-Apr-26
- 1
Short Title and Commencement
Rules 1-2
Rule 1 of the 2026 Rules mirrors Rule 1 of the 1962 Rules verbatim apart from the change of year and date. The Rules are subordinate legislation issued by the CBDT under section 533 of the 2025 Act (corresponding to section 295 of the…
- 2
Definitions
Rules 1-2
Rule 2 of the 2026 Rules sets out the four foundational definitions used throughout the Rules: "Act" (the parent statute), "authorised bank" (banks authorised by the RBI to receive tax payments), "Form" (the prescribed forms in Appendix…
- 3
Indian dividend declaration arrangements (s. 2(42))
Rules 3-14
Rule 3 — Indian dividend declaration arrangements ( s. 2(42) ) Rule 27 / similar of 1962 Rules
- 4
Recognised stock exchange (s. 2(92)) (range 4–5)
Rules 3-14
Rules 4-5 — Recognised stock exchange ( s. 2(92) ) Rules 6DDA-6DDB
- 5
Recognised stock exchange (s. 2(92)) (range 4–5)
Rules 3-14
Rules 4-5 — Recognised stock exchange ( s. 2(92) ) Rules 6DDA-6DDB
- 6
Period of holding (s. 2(101) / s. 67(10))
Rules 3-14
Rule 6 — Period of holding ( s. 2(101) / s. 67(10) ) Rule 8AA
- 7
Zero coupon bond (s. 2(112))
Rules 3-14
Rule 7 — Zero coupon bond ( s. 2(112) ) Rules 8B-8BA
- 8
Seafarer day-count (s. 6(6))
Rules 3-14
Rule 8 — Seafarer day-count ( s. 6(6) ) Rule 126
- 9
NR income determination
Rules 3-14
Rule 9 — NR income determination ( s. 9 ) Rule 10
- 10
Definitions for Rule 11/12
Rules 3-14
Rule 10 — Definitions for Rule 11/12 Rule 11U-11UA
- 11
FMV for indirect transfer
Rules 3-14
Rule 11 — FMV for indirect transfer ( s. 9 ) Rule 11UB
- 12
Income attribution to Indian assets (s. 9(10))
Rules 3-14
Rule 12 — Income attribution to Indian assets ( s. 9(10) ) Rule 11UC
- 13
SEP thresholds
Rules 3-14
Rule 13 — SEP thresholds ( s. 9 ) Rule 11UD
- 14
Section 14A disallowance method
Rules 3-14
Rule 14 — Section 14A disallowance method Rule 8D
- 15
Perquisite valuation
Rules 15-21
Rule 15 — Perquisite valuation ( s. 17 ) Rule 3
- 16
RPF / NPS / Super accretion (s. 17(1)(i))
Rules 15-21
Rule 16 — RPF / NPS / Super accretion ( s. 17(1)(i) ) Rule 3B
- 17
Salary income carve-out (s. 17(1)(c)(ii))
Rules 15-21
Rule 17 — Salary income carve-out ( s. 17(1)(c)(ii) ) Rule 3A part
- 18
Hospital approval (s. 17(2))
Rules 15-21
Rule 18 — Hospital approval ( s. 17(2) ) Rule 3A
- 19
GTI for s. 17(3)
Rules 15-21
Rule 19 — GTI for s. 17(3)(b) Rule 3A part
- 20
VRS scheme
Rules 15-21
Rule 20 — VRS scheme ( s. 19 Table 12) Rule 2BA
- 21
Unrealised rent (s. 21(4))
Rules 15-21
Rule 21 — Unrealised rent ( s. 21(4) ) Rule 4
- 22
Bank advances
Rules 22-48
Rule 22 — Bank advances ( s. 31 ) Rule 6ABA
- 23
ZCB discount (s. 32(d))
Rules 22-48
Rule 23 — ZCB discount ( s. 32(d) ) Rule 8B
- 25
Depreciation rates
Rules 22-48
Rule 25 — Depreciation rates ( s. 33 ) Rule 5 + Appendix I
- 26
Cash disallowance exceptions (s. 36(4))
Rules 22-48
Rule 26 — Cash disallowance exceptions ( s. 36(4) ) Rule 6DD
- 27
Preliminary expenses
Rules 22-48
Rule 27 — Preliminary expenses ( s. 44 ) Rule 6AB
- 29
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 30
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 31
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 32
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 33
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 34
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 35
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 36
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 37
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 38
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 39
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 40
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
Rules 29-40 — R&D / agricultural extension / skill development Rules 5C-5I, 6A-6AAD
- 41
Spectrum fee
Rules 22-48
Rule 41 — Spectrum fee ( s. 52 ) Rule 6AAH
- 42
Bad debt interest
Rules 22-48
Rule 42 — Bad debt interest ( s. 56 ) Rule 6EA
- 46
Books of account
Rules 22-48
Rule 46 — Books of account ( s. 62 ) Rule 6F
- 47
Tax audit (s. 63) — Forms 3CA/3CB/3CD
Rules 22-48
Rule 47 — Tax audit ( s. 63 ) — Forms 3CA/3CB/3CD Rule 6G
- 48
Electronic modes
Rules 22-48
Rule 48 — Electronic modes Rule 6ABBA
- 49
ULIP capital gain (s. 67(5))
Rules 49-59
Rule 49 — ULIP capital gain ( s. 67(5) ) Rule 8AD
- 50
Partner-firm distribution attribution (s. 72(5))
Rules 49-59
Rule 50 — Partner-firm distribution attribution ( s. 72(5) ) Rule 8AB
- 51
Original fund / IFSC relocation
Rules 49-59
Rule 51 — Original fund / IFSC relocation Rule 21AJ
- 52
Cost rules for special shares
Rules 49-59
Rule 52 — Cost rules for special shares Rule 8AA
- 53
Slump sale FMV
Rules 49-59
Rule 53 — Slump sale FMV ( s. 77 ) Rule 11UAE
- 54
Slump sale audit Form 7
Rules 49-59
Rule 54 — Slump sale audit Form 7 Rule 6H / Form 3CEA
- 55
Reference to VO
Rules 49-59
Rule 55 — Reference to VO ( s. 91 ) Rule 11U
- 56
FMV definitions / methodology (range 56–57)
Rules 49-59
Rules 56-57 — FMV definitions / methodology Rules 11UA / 11UAB / 11UAC
- 57
FMV definitions / methodology (range 56–57)
Rules 49-59
Rules 56-57 — FMV definitions / methodology Rules 11UA / 11UAB / 11UAC
- 58
Gift carve-outs (s. 92(2)(m))
Rules 49-59
Rule 58 — Gift carve-outs ( s. 92(2)(m) ) s. 56(2)(x) Explanations
- 59
Life insurance receipts (s. 92(2)(l))
Rules 49-59
Rule 59 — Life insurance receipts ( s. 92(2)(l) ) FA 2023 amendments
- 60
Amalgamation carry-forward
Rules 60-76
Rule 60 — Amalgamation carry-forward ( s. 116 ) Rule 9C
- 61
Disability medical authority
Rules 60-76
Rule 61 — Disability medical authority (s. 127 / 154) Rule 11A
- 62
Specified disease prescription
Rules 60-76
Rule 62 — Specified disease prescription (s. 128) Rule 11DD
- 63
Educational institution authority
Rules 60-76
Rule 63 — Educational institution authority (s. 133) Rule 11AA
- 65
Rent without HRA
Rules 60-76
Rule 65 — Rent without HRA (s. 134) Rule 11B
- 66
Audit Form 8 for s. 80-IA family
Rules 60-76
Rule 66 — Audit Form 8 for s. 80 -IA family Rules 18BB / 18BBB / 18C / 18D etc.
- 68
Form for s. 80JJAA
Rules 60-76
Rule 68 — Form for s. 80 JJAA (s. 148) Rule 19AB / Form 10DA
- 73
Salary arrears Form 33
Rules 60-76
Rule 73 — Salary arrears Form 33 ( s. 157 ) Rule 21A / Form 10E
- 74
Foreign retirement account
Rules 60-76
Rule 74 — Foreign retirement account ( s. 158 ) Rule 21AAA
- 75
DTAA TRC + Form 10F
Rules 60-76
Rule 75 — DTAA TRC + Form 10F ( s. 158 ) Rule 21AB
- 76
FTC Form 35
Rules 60-76
Rule 76 — FTC Form 35 ( s. 160 ) Rule 128 / Form 67
- 77
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 78
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 79
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 80
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 81
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 82
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 83
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 84
TP methods and ALP (range 77–84)
Rules 77-130
Rules 77-84 — TP methods and ALP Rules 10A-10E
- 85
Documentation, Form 3CEB (range 85–86)
Rules 77-130
Rules 85-86 — Documentation, Form 3CEB Rule 10D / 10E
- 86
Documentation, Form 3CEB (range 85–86)
Rules 77-130
Rules 85-86 — Documentation, Form 3CEB Rule 10D / 10E
- 87
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 88
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 89
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 90
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 91
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 92
Master File / CbCR (range 87–92)
Rules 77-130
Rules 87-92 — Master File / CbCR Rules 10DA / 10DB
- 93
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 94
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 95
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 96
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 97
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 98
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 99
Safe Harbour (range 93–99)
Rules 77-130
Rules 93-99 — Safe Harbour Rules 10TA-10THD
- 100
APA (range 100–104)
Rules 77-130
Rules 100-104 — APA (5+4 years) Rules 10F-10THC
- 101
APA (range 100–104)
Rules 77-130
Rules 100-104 — APA (5+4 years) Rules 10F-10THC
- 102
APA (range 100–104)
Rules 77-130
Rules 100-104 — APA (5+4 years) Rules 10F-10THC
- 103
APA (range 100–104)
Rules 77-130
Rules 100-104 — APA (5+4 years) Rules 10F-10THC
- 104
APA (range 100–104)
Rules 77-130
Rules 100-104 — APA (5+4 years) Rules 10F-10THC
- 105
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 106
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 107
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 108
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 109
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 110
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 111
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 112
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 113
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 114
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 115
GAAR procedure / Rs 3 cr threshold (range 105–115)
Rules 77-130
Rules 105-115 — GAAR procedure / Rs 3 cr threshold Rules 10U-10UD
- 116
Electronic mode mandate
Rules 77-130
Rule 116 — Electronic mode mandate (s. 188) Rule 119AA
- 126
SFT (Form 61A)
Rules 77-130
Rule 126 — SFT (Form 61A) (s. 511) Rule 114E
- 131
MAT Form 29B
Rules 131-200
Rule 131 — MAT Form 29B Rule 8B / 40B
- 132
AMT Form 29C
Rules 131-200
Rule 132 — AMT Form 29C Rule 8AC
- 136
Trust registration Form 10A (range 136–138)
Rules 131-200
Rules 136-138 — Trust registration Form 10A Rules 17 / 17A
- 137
Trust registration Form 10A (range 136–138)
Rules 131-200
Rules 136-138 — Trust registration Form 10A Rules 17 / 17A
- 138
Trust registration Form 10A (range 136–138)
Rules 131-200
Rules 136-138 — Trust registration Form 10A Rules 17 / 17A
- 139
Trust audit Form 10B (range 139–142)
Rules 131-200
Rules 139-142 — Trust audit Form 10B Rule 17B / 17C
- 140
Trust audit Form 10B (range 139–142)
Rules 131-200
Rules 139-142 — Trust audit Form 10B Rule 17B / 17C
- 141
Trust audit Form 10B (range 139–142)
Rules 131-200
Rules 139-142 — Trust audit Form 10B Rule 17B / 17C
- 142
Trust audit Form 10B (range 139–142)
Rules 131-200
Rules 139-142 — Trust audit Form 10B Rule 17B / 17C
- 149
Donations Form 10BD/10BE (range 149–150)
Rules 131-200
Rules 149-150 — Donations Form 10BD/10BE Rule 18AB
- 150
Donations Form 10BD/10BE (range 149–150)
Rules 131-200
Rules 149-150 — Donations Form 10BD/10BE Rule 18AB
- 151
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 152
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 153
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 154
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 155
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 156
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 157
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 158
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 159
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 160
ITR Forms (range 151–160)
Rules 131-200
Rules 151-160 — ITR Forms Rule 12
- 162
PAN / Aadhaar (range 162–165)
Rules 131-200
Rules 162-165 — PAN / Aadhaar (Form 49A) Rules 114, 114A
- 163
PAN / Aadhaar (range 162–165)
Rules 131-200
Rules 162-165 — PAN / Aadhaar (Form 49A) Rules 114, 114A
- 164
PAN / Aadhaar (range 162–165)
Rules 131-200
Rules 162-165 — PAN / Aadhaar (Form 49A) Rules 114, 114A
- 165
PAN / Aadhaar (range 162–165)
Rules 131-200
Rules 162-165 — PAN / Aadhaar (Form 49A) Rules 114, 114A
- 166
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 167
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 168
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 169
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 170
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 171
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 172
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 173
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 174
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 175
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 176
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 177
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 178
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 179
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 180
Specified-transaction PAN / Form 60 (range 166–180)
Rules 131-200
Rules 166-180 — Specified-transaction PAN / Form 60 Rule 114B
- 181
VDA reporting (range 181–185)
Rules 131-200
Rules 181-185 — VDA reporting Rule 31AA / Form 26QF
- 182
VDA reporting (range 181–185)
Rules 131-200
Rules 181-185 — VDA reporting Rule 31AA / Form 26QF
- 183
VDA reporting (range 181–185)
Rules 131-200
Rules 181-185 — VDA reporting Rule 31AA / Form 26QF
- 184
VDA reporting (range 181–185)
Rules 131-200
Rules 181-185 — VDA reporting Rule 31AA / Form 26QF
- 185
VDA reporting (range 181–185)
Rules 131-200
Rules 181-185 — VDA reporting Rule 31AA / Form 26QF
- 191
REIT / InvIT distribution Form 64A (range 191–195)
Rules 131-200
Rules 191-195 — REIT / InvIT distribution Form 64A Rule 12CC
- 192
REIT / InvIT distribution Form 64A (range 191–195)
Rules 131-200
Rules 191-195 — REIT / InvIT distribution Form 64A Rule 12CC
- 193
REIT / InvIT distribution Form 64A (range 191–195)
Rules 131-200
Rules 191-195 — REIT / InvIT distribution Form 64A Rule 12CC
- 194
REIT / InvIT distribution Form 64A (range 191–195)
Rules 131-200
Rules 191-195 — REIT / InvIT distribution Form 64A Rule 12CC
- 195
REIT / InvIT distribution Form 64A (range 191–195)
Rules 131-200
Rules 191-195 — REIT / InvIT distribution Form 64A Rule 12CC
- 201
s. 281 inquiry notice
Rules 201-260
Rule 201 — s. 281 inquiry notice Rule 12B
- 203
Faceless assessment
Rules 201-260
Rule 203 — Faceless assessment Rule 12C / Faceless Scheme
- 209
s. 287A reassessment SCN
Rules 201-260
Rule 209 — s. 287 A reassessment SCN FA 2021 procedural
- 216
DRP procedure
Rules 201-260
Rule 216 — DRP procedure (s. 306) Rule 14B
- 226
Form 35 CIT(A) appeal
Rules 201-260
Rule 226 — Form 35 CIT(A) appeal Rule 45 / Form 35
- 227
Form 36 ITAT appeal
Rules 201-260
Rule 227 — Form 36 ITAT appeal Rule 47 / Form 36
- 241
Refund claim
Rules 201-260
Rule 241 — Refund claim (s. 433) Rule 41
- 242
Withholding of refund
Rules 201-260
Rule 242 — Withholding of refund (s. 435) FA 2017
- 244
Interest on refund
Rules 201-260
Rule 244 — Interest on refund (s. 436) s. 244A
- 261
TDS deposit
Rules 261-310
Rule 261 — TDS deposit (7th of next month) Rule 30
- 262
Form 16
Rules 261-310
Rule 262 — Form 16 (salary) Rule 31
- 263
Form 16A
Rules 261-310
Rule 263 — Form 16A (non-salary) Rule 31
- 264
Form 26QB
Rules 261-310
Rule 264 — Form 26QB (property) Rule 30 / Form 26QB
- 265
Form 26QC
Rules 261-310
Rule 265 — Form 26QC (rent) Rule 30A
- 267
Form 26QF
Rules 261-310
Rule 267 — Form 26QF (VDA) Rule 31AA
- 276
Lower-rate Form 13
Rules 261-310
Rule 276 — Lower-rate Form 13 Rule 28
- 277
Form 15G/15H
Rules 261-310
Rule 277 — Form 15G/15H Rule 29C
- 278
Form 15CA/15CB (range 278–280)
Rules 261-310
Rules 278-280 — Form 15CA/15CB (NR) Rule 37BB
- 279
Form 15CA/15CB (range 278–280)
Rules 261-310
Rules 278-280 — Form 15CA/15CB (NR) Rule 37BB
- 280
Form 15CA/15CB (range 278–280)
Rules 261-310
Rules 278-280 — Form 15CA/15CB (NR) Rule 37BB
- 286
TCS Forms 27EQ / 27D
Rules 261-310
Rule 286 — TCS Forms 27EQ / 27D Rule 37BA / 37CB
- 296
Advance tax
Rules 261-310
Rule 296 — Advance tax (4 instalments) Rule 38
- 298
Interest under s. 234A/B/C
Rules 261-310
Rule 298 — Interest under s. 234A/B/C Computed under s. 234