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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
¶
Part 7C overview
40C
Valuation of specified security or sweat equity share being a share in the company
40D
Valuation of specified security not being an equity share in the company
40E
Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
40F
Part VIIC not to apply after a certain date
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
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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Income-tax Rules
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Part 7C
Part 7C
Fringe Benefit Tax
4 rules (40C–40F)
40C
Valuation of specified security or sweat equity share being a share in the company
40D
Valuation of specified security not being an equity share in the company
40E
Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
40F
Part VIIC not to apply after a certain date
Part 7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
Part 8
Refunds
