#Income Tax Rules 2026
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366 articlesIncome Tax
Income Tax
Draft Income Tax Rule 204, 205: Furnishing of Particulars & Evidence for TDS on Salaries u/s 392(1) & 392(5)(b)
Income Tax
Income Tax
Draft Income Tax Rule 201, 202, 203: Certification of Advance Rulings u/s 384(8); HC Appeal Procedure u/s 389(1); Credit for TDS/TCS
Income Tax
Income Tax
Draft Income Tax Rule 200: Application for obtaining an advance ruling under section 383
Income Tax
Income Tax
Draft Income Tax Rule 199: Specified Order’ & Eligibility Conditions to Restrict DRC Access
Income Tax
Income Tax
Draft Income Tax Rule 197, 198 – Application for Dispute Resolution before DRC u/s 379; Power to Waive/Reduce Penalty or Grant Prosecution Immunity u/s 379
Income Tax
Income Tax
Draft Income Tax Rule 215: Certificate of tax deducted or collected at source to be furnished under section 395(4)
Income Tax
Income Tax
TCS under Income Tax Act 2025 read with Draft 2026 Rules & as amended by Finance Bill 2026
Income Tax
Income Tax
Draft Income Tax Rule 146: Rules related to application for exercising option for tonnage tax scheme and other matters related to it
Income Tax
Income Tax
Draft Income Tax Rule 147: Publication and circulation of Board’s order under section 239(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 148: Search and Seizure under section 247
Income Tax
Income Tax
Draft Income Tax Rule 149: Procedure to requisition services under section 247(5) and to make a reference U/S 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 150 – Valuation under section 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
Income Tax
Income Tax
