Income Tax Rules

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 399 items in 8 pages
1Short title and commencement
2Definitions
2ALimits for the purposes of section 10(13A)
2BConditions for the purpose of section 10(5)
2BAGuidelines for the purposes of section 10(10C)
2BBPrescribed allowances for the purposes of clause (14) of section 10
2BBACircumstances and conditions for the purposes of clause (19) of section 10
2BCAmount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
2CGuidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
2CAGuidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
2DGuidelines for approval under clause (23F) of section 10
2DAGuidelines for approval under clause (23FA) of section 10
2EGuidelines for approval under clause (23G) of section 10
2FGuidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
3Valuation of perquisites
3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
4Unrealised rent
5Depreciation
5AForm of report by an accountant for claiming deduction under section 32(1)(iia)
5AAPrescribed authority for investment allowance
5ABReport of audit of accounts to be furnished under section 32AB(5)
5ACReport of audit of accounts to be furnished under section 33AB(2)
5ADReport of audit of accounts to be furnished under section 33ABA(2)
5BDevelopment rebate
5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
5DConditions 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
5EConditions 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
5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
6Prescribed authority15 for expenditure on scientific research
6APrescribed authority, services, etc., for agricultural development allowance
6AAPrescribed activities for export markets development allowance
6AAAPrescribed authority for the purposes of sections 35CC39 and 35CCA
6AABStatement of expenditure for claiming deduction under section 35CC
6AACPrescribed authority for the purposes of section 35CCB
6AADGuidelines for approval of agricultural extension project under section 35CCC
6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAFGuidelines for approval of skill development project under section 35CCD
6AAGConditions subject to which a skill development project is to be notified under section 35CCD
6AAHMeaning of expressions used in rule 6AAF and rule 6AAG
6ABForm of audit report for claiming deductions under sections 35D and 35E
6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
6ABAAInfrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
6ABBForm of report for claiming deduction under clause (xi) of sub-section (1) of section 36
6ACLimits and conditions for allowance of expenditure in certain cases
6BExpenditure on advertisement
6CExpenditure on residential accommodation including guest houses
6DExpenditure in connection with travelling, etc
6DDCases 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
6DDAConditions 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
6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

News Section

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Jul 22 Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Jul 22 Monthly Return of External Commercial Borrowings for June.
10 Jul 22 Monthly Return by Tax Deductors for June.
10 Jul 22 Monthly Return by e-commerce operators for June.
11 Jul 22 Monthly Return of Outward Supplies for June.
13 Jul 22 Quarterly return of Outward Supplies for Apr-Jun (QRMP)
13 Jul 22 Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for June.
13 Jul 22 Monthly Return of Input Service Distributor for June.
15 Jul 22 ESI payment for June.
15 Jul 22 E-Payment of PF for June.
15 Jul 22 Details of Deposit of TDS/TCS by book entry by an office of the Government of June.
15 Jul 22 TCS statements for Q1 of 2022-23
15 Jul 22 Statement by Banks etc. in respect of foreign remittances during April-June.
15 Jul 22 E-filing of form 15G/H for April-June.
15 Jul 22 Annual Return of LLP for FY 21-22.
15 Jul 22 Issue of TDS Certificate u/s 194-IA on Purchase of Property for TDS deducted in June.
15 Jul 22 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June
15 Jul 22 Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3
15 Jul 22 RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 21-22.
15 Jul 22 Annual return of Foreign Assets & Liabilities for FY 2021-22.
18 Jul 22 Payment of tax by taxpayers under Composition Scheme for June quarter .
20 Jul 22 Summary Return cum Payment of Tax by Monthly filers for June. (other than QRMP).
20 Jul 22 Monthly Return by Non-resident taxable person for June.
22 Jul 22 Issue of TDS Certificate u/s 194-IA on Purchase of Property for TDS deducted in June.
22 Jul 22 Summary Return of Apr-Jun quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Anda
24 Jul 22 Summary Return of Apr-Jun quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, t
25 Jul 22 Deposit of GST under QRMP scheme for June.
25 Jul 22 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for April-June.
28 Jul 22 Return by persons with Unique Identification Number (UIN) (like embassies etc to get refund under GST for goods and services purchased by them) for June.
30 Jul 22 Issue of TCS certificate for April-June by All Collectors.
30 Jul 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 22 Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
31 Jul 22 TDS Statements for April-June.
31 Jul 22 Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 22 ITRS for Individuals, Non Corporates not-liable to Audit, for AY 2022-23
31 Jul 22 Statement of foreign income in FY 21-22 & tax deducted or paid on such income to claim foreign tax credit. Applicable where due date of ITR is 31 July.
31 Jul 22 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
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