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Income Tax Rules
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Rule No
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1
Short title and commencement
2
Definitions
2A
Limits for the purposes of section 10(13A)
2B
Conditions for the purpose of section 10(5)
2BA
Guidelines for the purposes of section 10(10C)
2BB
Prescribed allowances for the purposes of clause (14) of section 10
2BBA
Circumstances and conditions for the purposes of clause (19) of section 10
2BC
Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
2C
Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
2CA
Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
2D
Guidelines for approval under clause (23F) of section 10
2DA
Guidelines for approval under clause (23FA) of section 10
2E
Guidelines for approval under clause (23G) of section 10
2F
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
3
Valuation of perquisites
3A
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
4
Unrealised rent
5
Depreciation
5A
Form of report by an accountant for claiming deduction under section 32(1)(iia)
5AA
Prescribed authority for investment allowance
5AB
Report of audit of accounts to be furnished under section 32AB(5)
5AC
Report of audit of accounts to be furnished under section 33AB(2)
5AD
Report of audit of accounts to be furnished under section 33ABA(2)
5B
Development rebate
5C
Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
5D
Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
5E
Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
5F
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
6
Prescribed authority15 for expenditure on scientific research
6A
Prescribed authority, services, etc., for agricultural development allowance
6AA
Prescribed activities for export markets development allowance
6AAA
Prescribed authority for the purposes of sections 35CC39 and 35CCA
6AAB
Statement of expenditure for claiming deduction under section 35CC
6AAC
Prescribed authority for the purposes of section 35CCB
6AAD
Guidelines for approval of agricultural extension project under section 35CCC
6AAE
Conditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAF
Guidelines for approval of skill development project under section 35CCD
6AAG
Conditions subject to which a skill development project is to be notified under section 35CCD
6AAH
Meaning of expressions used in rule 6AAF and rule 6AAG
6AB
Form of audit report for claiming deductions under sections 35D and 35E
6ABA
Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
6ABAA
Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
6ABB
Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
6AC
Limits and conditions for allowance of expenditure in certain cases
6B
Expenditure on advertisement
6C
Expenditure on residential accommodation including guest houses
6D
Expenditure in connection with travelling, etc
6DD
Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft
6DDA
Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
6DDB
Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
News, Due Date Reminder and Location Map
News
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02 Dec 24
Advisory: E-Invoice Glossary and Steps
Gross and Net GST revenue collections for the month of Nov, 2024
CBDT Extends ITR Filing Deadline for Taxpayers u/s 92E to 15th December 2024
01 Dec 24
Orissa HC Stays GST Notice U/S 74 Consolidating Multiple AY, Citing Karnataka HC Ruling
Rajasthan HC: Provisional Attachment U/S 83 of GST Act Ceases After One Year Without Fresh Justification
30 Nov 24
Allahabad HC: Time Extension GST Notification Apply Only from 31.03.2023 U/S 73(9) and 73(10)
Punjab and Haryana HC Cancels I-T Notice Without Implementing Faceless Assessment U/S 144B
Madras HC: Limitation Period for Contesting GST Assessment Orders U/S 107 Begins Upon Denial of Rectification Request
29 Nov 24
MCA Proposes Mediation to Reduce Burden on Operational Creditors in NCLT
GST Notification No. 29/2024: GSTR 3B Due Date Extended for Manipur Taxpayers
FinMin: MSME Associations Across India Welcome Revised Section 43B of Income-Tax Act
GSTR 3B Due Date Extended for Manipur Taxpayers
28 Nov 24
MCA Proposes Mediation to Reduce Burden on Operational Creditors in NCLT
MSME Associations Across India Welcome Revised Section 43B of Income-Tax Act
27 Nov 24
Centre Collects ?4,792 Crore GST from Coaching and Training Institutes in FY24
Finance Ministry Announces New Amendments to GSTAT Jurisdiction
26 Nov 24
GST Collections on Health and Life Insurance Premiums Surge by 680 Percent in FY 2023-24
Kerala HC: Failure to Consider Assessee’s Request for Personal Hearing Violates Principles of Natural Justice
25 Nov 24
Kerala HC: No Reopening of Assessment if Limitation Expired Before Timeline Extension
Suggests 5% GST Rate on Manpower Services to Transform the Labor Market
18 Nov 24
GSTN Issues Important Advisory on GSTR 2B and IMS
CBDT Launches Campaign to Help Taxpayers Report Foreign Assets and Income in AY 2024-25
17 Nov 24
Govt Highlights Shift in Tax Burden and Rising Taxpayer Base Over the Last Decade
Delhi HC: Penalty for TDS Violations and SCN Issues from Previous Name Company Can Be Rectified u/s 292-B
Gujarat HC: No Need for Certified Copy of GST Appeal Order When Accessible on Common Portal
Over 8 Crore ITRs Filed for AY 2024-25, 74% Opt for New Tax Regime
16 Nov 24
Bombay HC: GST Refund Rejection Without Hearing Violates CGST Rules 92(3) and Principles of Natural Justice
Investigation Wing to Examine Cases of JDA Landowners Who Didn’t Pay Capital Gains Tax
Kerala HC Overturns Denial of Input Tax Credit, Citing GST Notification Under Section 16(5)
15 Nov 24
More Than 70% of India’s Income Tax Comes from High Earners Making Over ?50 Lakh
Investigation Wing to Examine Cases of JDA Landowners Who Didn’t Pay Capital Gains Tax
Bombay HC: GST Refund Rejection Without Hearing Violates CGST Rules 92(3) and Principles of Natural Justice
Gujarat HC: No Need for Certified Copy of GST Appeal Order When Accessible on Common Portal
14 Nov 24
MP HC: IT Order Passed Under Section 148A(d) Cannot Be Applied; Writ Petition Can Be Appealed
Budget 2025-26: Centre May Introduce Simplified Direct Tax Code to Reduce Statutory Issues
Maharashtra AAR: No GST on Penalties, Late Fees, or Penal Interest Imposed by RBI
Madras HC:Recovery Actions Cannot Be Initiated Against Company Directors if Assessee’s Status is Non-Existent
13 Nov 24
India`s Online Gaming Market Surges by 23% in FY24 Amidst GST Hike
NFRA Recommends Comprehensive New Audit Framework for India by April 2026
ADVISORY FOR WAIVER SCHEME UNDER SECTION 128A
Advisory regarding IMS during initial phase of its implementation
12 Nov 24
ITAT: Medical Certificate is Valid Proof for Condoning Assessee’s Delay in Filing Tax Audit Reports
Karnataka HC: GST Section 75(4) Ensures a Hearing Opportunity Before Any Adverse Order
SC: The Law is Common for Everyone; Income Tax Must Be Deducted on Salaries Paid to Christian Nuns
11 Nov 24
ITAT Chennai: Dismissal Due to Delay Without Condonation Petition is Untenable
New GST Forms SPL-01 and SPL-02 to Avail Interest Waiver and Penalties U/S 128A
ITAT Chennai: Dismissal Due to Delay Without Condonation Petition is Untenable
Bangalore ITAT Cancels Disallowance of Interest-Free Advances to Sister Concern of Assessee u/s 36(1)(iii)
SC: The Law is Common for Everyone; Income Tax Must Be Deducted on Salaries Paid to Christian Nuns
10 Nov 24
GST AAR: Tax Will Be Applicable to the AAI-Adani Pact for the Airport in Thiruvananthapuram, Kerala
Karnataka Sugarcane Cultivators’ Association Urges FM to Grant GST Exemption on Agricultural Equipment
Orissa HC Instructs Filing of GST Appeal U/S 112 to Challenge Short Tax Payment
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
07 Dec 24
Payment of TDS/TCS of November.
07 Dec 24
Return of External Commercial Borrowings for November.
07 Dec 24
Payment of Equalization levy (Google Tax) charged on specified services during November.
10 Dec 24
Monthly Return by Tax Deductors for November.
10 Dec 24
Monthly Return by e-commerce operators for November.
11 Dec 24
"Monthly Return of Outward Supplies for November. "
13 Dec 24
Optional Upload of B2B invoices, Dr/Cr notes for November under QRMP scheme.
13 Dec 24
Monthly Return by Non-resident taxable person for November.
13 Dec 24
Monthly Return of Input Service Distributor for November.
14 Dec 24
Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents.
15 Dec 24
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
15 Dec 24
Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in October.
15 Dec 24
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
15 Dec 24
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
15 Dec 24
Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).
15 Dec 24
Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
15 Dec 24
E-Payment of PF for November.
15 Dec 24
Payment of ESI for November
15 Dec 24
Filing of Income Tax Return where Transfer Pricing applicable.
15 Dec 24
Online Application for alternative tax regime if due date of ITR is 30 Nov.
20 Dec 24
Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Dec 24
Add/amend particulars (other than GSTIN) in GSTR-1 of Nov. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Dec 24
Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25 Dec 24
Deposit of GST under QRMP scheme for November .
28 Dec 24
Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Dec 24
Deposit of TDS u/s 194-IA on payment made for purchase of property in November.
30 Dec 24
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in November (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Dec 24
Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.
30 Dec 24
Deposit of TDS on Virtual Digital Assets u/s 194S for November.
31 Dec 24
Filing of Belated/ Revised Income Tax returns for AY 24-25 for all assessees if assessement not completed.
31 Dec 24
GST Annual Return for 23-24. Mandatory if Turnover > 2 cr.
31 Dec 24
GST Audit Report for 23-24. Mandatory if Turnover > 5 cr.
31 Dec 24
RBI Annual Performance Report by All entities having investment outside India.
31 Dec 24
Quarter 3 – Board Meeting of All Companies.
31 Dec 24
Payment of membership fee for 2024-25 by ICAI Members.
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