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Income-tax Rules, 1962
0 chapters · 444 rules
Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
6
Deduction of Tax At Source
6A
Collection of Tax At Source
7BA
Special Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares
7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
7C
Fringe Benefit Tax
8
Refunds
9
Tax Clearance Certificates
9A
Settlement of Cases
9B
Advance Rulings
9C
Mutual Agreement Procedure
10
Appeals
10A
Annuity Deposits
10B
Acquisition of Immovable Properties Under Chapter Xxa
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Part 10B overview
48D
Jurisdiction of competent authorities
48DD
Statement to be registered with the competent authority under section 269AB
48E
Manner of publication of notice for acquisition
48F
Form of appeal to the Appellate Tribunal
48G
Statement to be furnished in respect of transfers of immovable property
48H
Form of fortnightly return to be forwarded by registering officer to the competent authority
10C
Purchase of Immovable Properties Under Chapter Xxc
11
Authorised Representatives
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
15
Miscellaneous
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Part 10B
Part 10B
Acquisition of Immovable Properties Under Chapter Xxa
6 rules (48D–48H)
48D
Jurisdiction of competent authorities
48DD
Statement to be registered with the competent authority under section 269AB
48E
Manner of publication of notice for acquisition
48F
Form of appeal to the Appellate Tribunal
48G
Statement to be furnished in respect of transfers of immovable property
48H
Form of fortnightly return to be forwarded by registering officer to the competent authority
Part 10A
Annuity Deposits
Part 10C
Purchase of Immovable Properties Under Chapter Xxc