Bharat INCOME TAX RULES By Bharat’s

About INCOME TAX RULES with Return Forms for A.Y. 2018-19 (with New ITR Forms & Instructions)

DIVISION ONE

INCOME TAX & ALLIED RULES

1. The Income-tax Rules, 1962

Text of Rules and Forms

Chronological list of amendments

Subject Index

ANNEXURE 1: Income Computation and Disclosure Standards

A. Income Computation and Disclosure Standard I relating to accounting policies

B. Income Computation and Disclosure Standard II relating to valuation of inventories

C. Income Computation and Disclosure Standard III relating to construction contracts

D. Income Computation and Disclosure Standard IV relating to revenue recognition

E. Income Computation and Disclosure Standard V relating to tangible fixed assets

F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates

G. Income Computation and Disclosure Standard VII relating to government grants

H. Income Computation and Disclosure Standard VIII relating to securities

I. Income Computation and Disclosure Standard IX relating to borrowing costs

J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

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

2. The Income-tax (Certificate Proceedings) Rules, 1962

Text of Rules and Forms

Chronological list of amendments

Subject Index

3. The Income-tax (Appellate Tribunal) Rules, 1963

Text of Rules and Forms

Chronological list of amendments

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

Instructions regarding e-payment of ITAT fees

Subject Index

4. Income-tax (Dispute Resolution Panel) Rules, 2009

Text of the Rules

5. The Income-tax Settlement Commission (Procedure) Rules, 1997

Text of the Rules

6. The Authority for Advance Rulings (Procedure) Rules, 1996

Text of the Rules

7. Senior Citizens Savings Scheme Rules, 2004

Text of the Rules

8. Senior Citizens' Welfare Fund Rules, 2016

Text of the Rules

9. Securities Transaction Tax Rules, 2004

Text of the Rules

10. Banking Cash Transaction Tax Rules, 2005

Text of the Rules

11. Commodities Transaction Tax Rules, 2013

Text of the Rules

12. Sukanya Samriddhi Account Rules, 2016

Text of the Rules

13. Equalisation Levy Rules, 2016

Text of the Rules

14. Prohibition of Benami Property Transaction Rules, 2016

Text of the Rules

DIVISION TWO

RELEVANT SCHEMES

15. Electoral Bond Scheme, 2018

Text of the Rules

16. Electoral Trusts Scheme, 2013

Text of the Scheme

17. Site Restoration Fund Scheme, 1999

[For purposes of section 33ABA]

Text and Forms of the Scheme

18. Reverse Mortgage Scheme, 2008

[For purposes of section 47(xvi)]

Text and Forms of the Scheme

19. Capital Gains Accounts Scheme, 1988 

[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]

Text and Forms of the Scheme

Notification: Banks authorised to receive deposits under the scheme

20. Equity Linked Savings Scheme, 2005

[For purposes of section 80C(2)(xiii)]

Text and Forms of the Scheme

21. Bank Term Deposit Scheme, 2006

[For purposes of section 80C(2)(xxi)]

Text and Forms of the Scheme

22. Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XIIG of Income-Tax Act

[For purposes of section 115VU]

Text of the Scheme

23. Centralised Processing of Returns Scheme, 2011

[For purposes of section 143(1A)]

Text of the Scheme

24. Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

[For purposes of section 200A(2)]

Text of the Scheme

25. Tax Return Preparer Scheme, 2006

Text of the Scheme

26. Centralised Communication Scheme, 2018

Text of the Scheme

27. 7.75% Savings (Taxable) Bonds, 2018

Text of the Scheme

28. Income Computation and Disclosure Standards

(Reproduced as Annexure 1 to the Income-tax Rules, 1962, page 1.1273)

29. Limited Liability Partnership Rules, 2009

Text of the Scheme