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    • ¶Part 15 overview
    • 111AApplication for reduction of the amount of minimum distribution by a company
    • 111AAConditions for reference to Valuation Officers
    • 111ABForm of report of valuation by registered valuer
    • 111BPublication and circulation of Board's order
    • 112Search and seizure
    • 112AInquiry under section 132
    • 112BRelease of articles under section 132(5)
    • 112CRelease of remaining assets
    • 112DRequisition of books of account, etc
    • 112EForm of information under section 133B(1)
    • 112FClass or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year
    • 113Disclosure of information respecting assessees
    • 114Application for allotment of a permanent account number
    • 114AApplication for allotment of a tax deduction and collection account number
    • 114AAApplication for allotment of a tax collection account number
    • 114AAAManner of making permanent account number inoperative
    • 114BTransactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A
    • 114CVerification of Permanent Account Number in transactions specified in rule 114B
    • 114DTime and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
    • 114DAFurnishing of Annual Statement by a non-resident having Liaison Office in India
    • 114DBInformation or documents to be furnished under section 285A
    • 114EFurnishing of statement of financial transaction
    • 114FDefinitions
    • 114GInformation to be maintained and reported
    • 114HDue diligence requirement
    • 115Rate of exchange for conversion into rupees of income expressed in foreign currency
    • 115ARate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961
    • 116Return of interest paid
    • 117Return of dividends paid
    • 117AReduction or waiver of interest payable under section 139
    • 117BForm of statement under section 222 or section 223
    • 117CTax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
    • 118Levy of interest under section 220(2) where a recovery certificate is not issued
    • 119Levy of interest under section 220(2) in a case where a recovery certificate is issued
    • 119AProcedure to be followed in calculating interest
    • 119AAModes of payment for the purpose of section 269SU
    • 120Form for furnishing particulars by contractor
    • 121Procedure for imposition of fine
    • 121AForm of statement to be furnished by producer of cinematograph films
    • 122Notice in respect of properties held benami
    • 123Application for obtaining certified copies of certain notices
    • 124Fees for obtaining certified copy of notice
    • 125Electronic payment of tax
    • 126Computation of period of stay in India in certain cases
    • 127Service of notice, summons, requisition, order and other communication
    • 127AAuthentication of notices and other documents
    • 128Foreign Tax Credit
    • 129Form of application under section 270AA
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  1. Part 15

Part 15

Miscellaneous

48 rules (111A–129)

  • 111AApplication for reduction of the amount of minimum distribution by a company
  • 111AAConditions for reference to Valuation Officers
  • 111ABForm of report of valuation by registered valuer
  • 111BPublication and circulation of Board's order
  • 112Search and seizure
  • 112AInquiry under section 132
  • 112BRelease of articles under section 132(5)
  • 112CRelease of remaining assets
  • 112DRequisition of books of account, etc
  • 112EForm of information under section 133B(1)
  • 112FClass or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year
  • 113Disclosure of information respecting assessees
  • 114Application for allotment of a permanent account number
  • 114AApplication for allotment of a tax deduction and collection account number
  • 114AAApplication for allotment of a tax collection account number
  • 114AAAManner of making permanent account number inoperative
  • 114BTransactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A
  • 114CVerification of Permanent Account Number in transactions specified in rule 114B
  • 114DTime and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
  • 114DAFurnishing of Annual Statement by a non-resident having Liaison Office in India
  • 114DBInformation or documents to be furnished under section 285A
  • 114EFurnishing of statement of financial transaction
  • 114FDefinitions
  • 114GInformation to be maintained and reported
  • 114HDue diligence requirement
  • 115Rate of exchange for conversion into rupees of income expressed in foreign currency
  • 115ARate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act, 1961
  • 116Return of interest paid
  • 117Return of dividends paid
  • 117AReduction or waiver of interest payable under section 139
  • 117BForm of statement under section 222 or section 223
  • 117CTax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
  • 118Levy of interest under section 220(2) where a recovery certificate is not issued
  • 119Levy of interest under section 220(2) in a case where a recovery certificate is issued
  • 119AProcedure to be followed in calculating interest
  • 119AAModes of payment for the purpose of section 269SU
  • 120Form for furnishing particulars by contractor
  • 121Procedure for imposition of fine
  • 121AForm of statement to be furnished by producer of cinematograph films
  • 122Notice in respect of properties held benami
  • 123Application for obtaining certified copies of certain notices
  • 124Fees for obtaining certified copy of notice
  • 125Electronic payment of tax
  • 126Computation of period of stay in India in certain cases
  • 127Service of notice, summons, requisition, order and other communication
  • 127AAuthentication of notices and other documents
  • 128Foreign Tax Credit
  • 129Form of application under section 270AA
Part 14Gratuity Funds
End of act