#Income Tax Rules 2026
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366 articlesIncome Tax

Income Tax
Draft Income Tax Rule 145 – Statements under sections 221(4), 222(2), 223(5) and 224(9)
Income Tax

Income Tax
Draft Income Tax Rule 130, 131, 132: Time Limits, Approving Panel Procedure & Remuneration
Income Tax

Income Tax
Draft Income Tax Rule 133, 134: Payment Modes & Patent Royalty Option
Income Tax

Income Tax
Draft Income Tax Rule 135: Calculation of net winnings from online games for purpose of section 194(1)
Income Tax

Income Tax
Draft Income Tax Rule 136, 137, 138 – Option for New Tax Regime and Special Tax Payment Provisions for Companies and Other Persons
Income Tax

Income Tax
Draft Income Tax Rule 139: Computation of exempt income of specified fund attributable to units held by nonresident under Schedule VI
Income Tax

Income Tax
Draft Income Tax Rule 140: Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
Income Tax

Income Tax
Draft Income Tax Rule 129 – Notice, Forms for reference under section 274
Income Tax

Income Tax
Draft Income Tax Rule 127and 128: Tax Consequences of Impermissible Avoidance Arrangements; GAAR (Chapter XI) Inapplicable in Specified Cases
Income Tax

Income Tax
Draft Income Tax Rule 126 – Conditions and activities for the Finance Company located in any International Financial Services Centre for section 177
Income Tax

Income Tax
Draft Income Tax Rule 125 – Furnishing of authorization and maintenance of documents, etc. for the purposes of section 176
Income Tax

Income Tax
Draft Income Tax Rule 124 – Furnishing of report in respect of an international group under section 511
Income Tax

Income Tax
Draft Income Tax Rule 122 – Procedure to deal with requests for bilateral or multilateral advance pricing agreements
Income Tax

Income Tax
