INCOME TAX RULES with Return Forms for A.Y. 2020-21 (In 2 Volumes)

INCOME TAX RULES with Return Forms for A.Y. 2020-21 (In 2 Volumes)

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29th Edition 2020

About INCOME TAX RULES with Return Forms for A.Y. 2020-21 (In 2 Volumes)

 
DIVISION ONE
INCOME TAX & ALLIED RULES
1. The Income-tax Rules, 1962 1.3
Text of Rules and Forms 1.3
Chronological list of amendments 1.31
Subject Index 1.1039
ANNEXURE 1: Income Computation and Disclosure Standards
A. Income Computation and Disclosure Standard I relating to accounting policies 1.1065
B. Income Computation and Disclosure Standard II relating to valuation of inventories 1.1067
C. Income Computation and Disclosure Standard III relating to construction contracts 1.1070
D. Income Computation and Disclosure Standard IV relating to revenue recognition 1.1074
E. Income Computation and Disclosure Standard V relating to tangible fixed assets 1.1076
F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates 1.1078
G. Income Computation and Disclosure Standard VII relating to government grants 1.1081
H. Income Computation and Disclosure Standard VIII relating to securities 1.1083
I. Income Computation and Disclosure Standard IX relating to borrowing costs 1.1085
J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets 1.1087
Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 1.1090
2. The Income-tax (Certificate Proceedings) Rules, 1962 2.1
Text of Rules and Forms 2.1
Chronological list of amendments 2.4
Subject Index 2.58
3. The Income-tax (Appellate Tribunal) Rules, 1963 3.1
Text of Rules and Forms 3.1
Chronological list of amendments 3.2
CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding 3.24
Instructions regarding e-payment of ITAT fees 3.26
Subject Index 3.27
4. Income-tax (Dispute Resolution Panel) Rules, 2009 4.1
Text of the Rules 4.1
5. The Income-tax Settlement Commission (Procedure) Rules, 1997 5.1
Text of the Rules 5.1
6. The Authority for Advance Rulings (Procedure) Rules, 1996 6.1
Text of the Rules 6.1
7. Senior Citizens Savings Scheme Rules, 2004 7.1
Text of the Rules 7.1
8. Senior Citizens' Welfare Fund Rules, 2016 8.1
Text of the Rules 8.1
9. Securities Transaction Tax Rules, 2004 9.1
Text of the Rules 9.1
10. Banking Cash Transaction Tax Rules, 2005 10.1
Text of the Rules 10.1
11. Commodities Transaction Tax Rules, 2013 11.1
Text of the Rules 11.1
12. Sukanya Samriddhi Account Rules, 2016 12.1
Text of the Rules 12.1
13. Equalisation Levy Rules, 2016 13.1
Text of the Rules 13.1
14. Prohibition of Benami Property Transaction Rules, 2016 14.1
Text of the Rules 14.1
DIVISION TWO
RELEVANT SCHEMES
15. Electoral Bond Scheme, 2018 15.1
Text of the Rules 15.1
16. Electoral Trusts Scheme, 2013 16.1
Text of the Scheme 16.1
17. Site Restoration Fund Scheme, 1999 17.1
[For purposes of section 33ABA]
Text and Forms of the Scheme 17.1
18. Reverse Mortgage Scheme, 2008 18.1
[For purposes of section 47(xvi)]
Text and Forms of the Scheme 18.1
19. Capital Gains Accounts Scheme, 1988  19.1
[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]
Text and Forms of the Scheme 19.1
Notification: Banks authorised to receive deposits under the scheme 19.23
20. Equity Linked Savings Scheme, 2005 20.1
[For purposes of section 80C(2)(xiii)]
Text and Forms of the Scheme 20.1
21. Bank Term Deposit Scheme, 2006 21.1
[For purposes of section 80C(2)(xxi)]
Text and Forms of the Scheme 21.1
22. Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XIIG of Income-Tax Act 22.1
[For purposes of section 115VU]
Text of the Scheme 22.1
23. Centralised Verification Scheme, 2019 23.1
Text of the Scheme 23.1
24. Centralised Processing of Returns Scheme, 2011 24.1
[For purposes of section 143(1A)]
Text of the Scheme 24.1
25. E-Assessment Schemes, 2019 25.1
(1) E-Assessment Scheme, 2019 25.3
(2) E-Assessment Scheme, 2019 25.14
Circular No. 27 of 2019, dated September 26, 2019: Conduct of assessment proceedings through "E-Proceeding" facility during financial year 2019-20 — regd. 25.21
26. Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 26.1
[For purposes of section 200A(2)]
Text of the Scheme 26.1
27. Tax Return Preparer Scheme, 2006 27.1
Text of the Scheme 27.1
28. 7.75% Savings (Taxable) Bonds, 2018 28.1
Text of the Scheme 28.1

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