#Income Tax Rules 2026
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366 articlesIncome Tax
Income Tax
Draft Income Tax Rule 57 – Determination of Fair Market Value of Income-tax Rules, 2026
Income Tax
Income Tax
Draft Income Tax Rules 54, 55 and 56 – Slump Sale Accountant Report, Valuation Officer Reference Conditions (Section 91(1)(b)), and FMV Definitions
Income Tax
Income Tax
Draft Income Tax Rule 53 – Computation of fair market value of capital assets for the purposes of section 77 of the Income tax Act
Income Tax
Income Tax
Draft Income Tax Rule 51 and 52 – Original Fund Conditions; Forex Conversion Rules for Capital Gains U/s 72
Income Tax
Income Tax
Draft Income Tax Rule 50 – Attribution of Income Taxable under Section 67(10) to Capital Assets of Specified Entity under Section 72
Income Tax
Income Tax
Draft Income Tax Rule 49 – Computation of capital gains for the purposes of section 67(5)
Income Tax
Income Tax
Draft Income Tax Rule 47 and 48: Audit Report U/s 63; Other Electronic Payment Modes
Income Tax
Income Tax
Draft Income Tax Rule 46 – Maintenance of books of accounts under section 62 of the Act
Income Tax
Income Tax
Draft Income Tax Rules 2026: Rule 43 Audit Form U/s 59(4) and Rule 44–45 Conditions for Cruise Operators & Electronics Companies U/s 61(2)
Income Tax
Income Tax
Draft Income Tax Rule 42: Interest on Bad & Doubtful Debts of Specified Financial Institutions
Income Tax
Income Tax
Draft Income Tax Rule 41 -Expenditure for obtaining right to use spectrum for telecommunication services
Income Tax
Income Tax
Draft Income Tax Rule 40 – Conditions subject to which a skill development project is to be notified under Section 47(1)(b) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 39 – Guidelines for Approval of Skill Development Projects under Section 47(1)(b) of the Act
Income Tax
Income Tax
