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    Income_Tax_Rules
    Section / Rule Number   Content   
     
    111A Application for reduction of the amount of minimum distribution by a company.
    111AA Conditions for reference to Valuation Officers
    111AB Form of report of valuation by registered valuer
    111B Publication and circulation of Board's order
    112 Search and seizure
    112A Inquiry under section 132
    112B Release of articles under section 132(5)
    112C Release of remaining assets
    112D Requisition of books of account, etc.
    112E Form of information under section 133B(1)
    112F. Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.
    113 Disclosure of information respecting assessees
    114 Application for allotment of a permanent account number
    114A Application for allotment of a tax deduction account number
    114AA Application for allotment of a tax collection account number
    114B All documents pertaining to the transactions in relation to which Permanent Account Number or General Index Register Number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
    114C Class or classes of persons to whom provisions of section 139A shall not apply
    114D Time and manner in which persons referred to in sub- rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61
    114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India.
    114DB Information or documents to be furnished under section 285A
    114E Furnishing of Annual Information Return
    114F Definitions.- For the purpose of this rule and rules 114G and 114H
    114G Information to be maintained and reported
    114H Due diligence requirement
    115 Rate of exchange for conversion into rupees of income expressed in foreign currency
    115A Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-...
    116 Return of interest paid.
    117 Return of dividends paid.
    117A Reduction or waiver of interest payable under section 139
    117B Form of statement under section 222 or section 223
    117C Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
    118 Levy of interest under section 220(2) where a recovery certificate is not issued.
    119 Levy of interest under section 220(2) in a case where a recovery certificate is issued.
    119A Procedure to be followed in calculating interest
    119AA Modes of payment for the purpose of section 269SU
    120 Form for furnishing particulars by contractor.
    121 Procedure for imposition of fine.
    121A Form of statement to be furnished by producer of cinematograph films
    122 Notice in respect of properties held benami.
    123 Application for obtaining certified copies of certain notices
    124 Fees for obtaining certified copy of notice
    125 Electronic payment of tax
    126 Computation of period of stay in India in certain cases
    127 Service of notice, summons, requisition, order and other communication.
    127A.Authentication of notices and other documents
    128 Foreign Tax Credit
    129 Form of application under section 270AA.
    130 Omission of certain rules and Forms and savings
    131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etc
    114AAA Manner of making permanent account number inoperative
    114BA. Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
    114BB Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A
    132. Application for recomputation of income under sub-section (18) of section 155
    133
    114AAB Class or classes of person to whom provisions of section 139A shall not apply.
    134 Application under sub-section (20) of section 155 regarding credit of tax deduction at source.
     
         
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