#Income Tax Rules 2026
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366 articlesIncome Tax
Income Tax
Draft Income Tax Rule 37 – Guidelines for approval of Agricultural Extension Project under section 47(1)(a) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 36 – Guidelines for Notification of Affordable Housing Projects under Section 46(11)(d)(vii) and Semiconductor Wafer Fabrication Units under Section 46(11)(d)(xiii)
Income Tax
Income Tax
Draft Income Tax Rule 35 – Prescribed Authority, Procedure & Conditions for Approval under Section 45(3)(b)
Income Tax
Income Tax
Draft Income Tax Rule 34 – Conditions for Grant of Approval to Universities, Colleges & Institutions under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 33 – Conditions for Grant of Approval to Research Associations under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 32 – Guidelines, Form & Procedure for Approval under Sections 45(4) read with 45(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 31 – Statement of Donation Particulars and Donor Certificate Under Section 45(4)(a)
Income Tax
Income Tax
Draft Income Tax Rule 30 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Section 45(3)(c)
Income Tax
Income Tax
Draft Income Tax Rule 29 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Sections 45(1)(a)(ii) and 45(2)
Income Tax
Income Tax
Draft Income Tax Rule 27 and 28 – Forms for Statement of Preliminary Expenses (Section 44) and Audit Report for Deductions (Sections 44 & 51)
Income Tax
Income Tax
Draft Income Tax Rule 26 – Cases Where Payments Exceeding ₹10,000 Per Day May Be Made Otherwise Than by Specified Banking or Electronic Modes Under Rule 48
Income Tax
Income Tax
Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options
Income Tax
Income Tax
Draft Income Tax Rule 24 – Infrastructure facility under section 32(e) of the Act
Income Tax
Income Tax
