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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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15 Jul 25
GST reforms: Home Minister Amit Shah set to open talks for consensus on rate Rationalisation
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
J&K Finance Dept Orders Payments Only to GST-Linked Bank Accounts for Contractors
GSTR-1 Alert: GSTN Addresses Glitch in Table 12A for B2C Reporting, No Action Required by Taxpayers
14 Jul 25
CBDT Extends Tax Exemption Timeline for Sovereign Wealth and Pension Funds Till March 31, 2030
GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions
Audit Timeline Extended for FY 2021-22 Under WBGST Act
13 Jul 25
J&K Government Makes GST-Linked Bank Accounts Mandatory for Contractor Payments
J&K High Court: Home Dept Must Reimburse GST on Requisitioned Hotel Rentals
12 Jul 25
New GSTAT User Manual (v2.6) Out Now: Covers Registration, Appeals, and Re-filing
IT e-Filing Portal Now Requires Aadhaar OTP to Update Email & Mobile Details
CBDT Signals Go-ahead: ITR 2 and ITR 3 Filing Now Open for FY 2024-25
11 Jul 25
CBDT Collects Rs 20,000 Crore in Q1 FY2025, Doubles Previous Year`s Recovery
Karnataka HC Quashes I-T Assessment Over Notice Sent to Old Email, Cites Denial of Fair Hearing
Beware of Fraudulent Emails: PIB Warns Against Fake E-PAN Card Download Links
MCA Designates CA, CMA, and CS in Appellate Authority Via Notification No. G.S.R. 456(E)
10 Jul 25
Odisha Records a 126% Increase in GST Collections Since FY19 to 25
09 Jul 25
CBDT Mandates Aadhaar OTP for Email, Mobile & PAN Updates
Cuttack ITAT Deletes ?5.01 Lakh Addition U/S 69A; Holds Demonetisation-Era Cash Deposits Were Business Receipts
Kerala HC: Section 148A Proceedings Invalid If Income Escaped Is Under ?50 Lakh and Notice Is Beyond 3-Year Limit
Gauhati HC Allows Revival of Cancelled GST Reg After Filing Pending Returns & Paying Dues
AP Agriculture Minister Urges Centre to Lower GST on Mango Pulp from 12% to 5%
08 Jul 25
Kerala HC: GST Notice Sent via WhatsApp Is Invalid Under Section 169 Prior to Seizure
Delay in Filing 10DA Form Treated As Procedural: Ahmedabad ITAT Permits Deduction U/S 80JJAA
Orissa HC Rules on Validity of Single GST Assessment Order for the Same Financial Year
Delhi HC Cancels GST Order Due to Wrong SCN Communication on GSTN Portal
07 Jul 25
CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability
TR Refunds for AY 2025-26 Likely to Be Delayed as IT Dept Reviews Past Tax Records
GoM on GST Revenue Forms Panel to Curb Tax Evasion and Boost Compliance
06 Jul 25
Income Tax Dept Rolls Out "TAXASSIST" to Guide Taxpayers, Flag Errors & Ensure Compliance
Form ITR-B Filing Now Enabled Online for Section 158BC Notices via e-Proceeding Tab
05 Jul 25
GST Registration Must Be Reinstated If Dues Are Cleared: Gauhati High Court
Patna HC Quashes Unlawful GST Recovery, Orders Department to Refund the Money
02 Jul 25
GST Collection Marks a 9.4% Increase, Reaching ?22.08 Lakh Crore in FY 2024-25
Kerala HC: Confiscated Goods Under GST Can Be Returned if Not Auctioned
01 Jul 25
Cabinet Committee Reappoints Ravi Agarwal as New CBDT Chairman Again
Gujarat HC: PAN Not Required for Reduced TDS Under DTAA, Upholds Supremacy of Treaty Benefits Over Domestic Law
Upcoming GST Council Meeting to Discuss Simpler Tax Structure & Rate Revision
30 Jun 25
Next GST Council meeting may eliminate 12% tax slab and shift items to other slabs
ICAI Unites CAs and Entrepreneurs to Power MSME & Startup Ecosystem for Viksit Bharat 2047
29 Jun 25
Ravi Agrawal Reappointed as CBDT Chairman on Contract Basis Till June 2026
Orissa HC: Section 12A Exemption Can’t Be Denied Solely for Delay in Submitting Audit Report
28 Jun 25
Madras HC: No Interest on GST Due if Paid to Cash Ledger, Even with Late GSTR-3B
Madras High Court Quashes GST Demand Order U/S 74 for Lack of Independent Reasoning
GST Penalty Blocked: Calcutta HC Restrains Action Without Prior Approval
26 Jun 25
FM Sitharaman Directs CBDT to Accelerate Tax Refunds and Settle Pending Appeals
GST Tax Evasion Scam Worth Rs 524 Crore Busted, Seven Arrested Across States
CBIC Clarifies Review and Appeal Process for GST Orders Passed by CAA
Maharashtra Moves to Sync State GST Law with CGST Act Amendments
Delhi HC Flags Prima Facie Double Demand in GST ITC Reversal and Utilisation Case
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
20 Jul 25
Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
20 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jul 25
Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
22 Jul 25
Summary Return of April-June 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, A
22 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June 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 a
24 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We
24 Jul 25
Summary Return of April-June 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, Odisha,
28 Jul 25
Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 25
Issue of TCS certificate for April-June by All Collectors.
30 Jul 25
Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 25
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 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jul 25
Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
30 Jul 25
Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31 Jul 25
Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
31 Jul 25
Quarterly TDS Statements for April-June.
31 Jul 25
Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 25
Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
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