Income Tax Rules

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 399 items in 8 pages
1Short title and commencement
2Definitions
2ALimits for the purposes of section 10(13A)
2BConditions for the purpose of section 10(5)
2BAGuidelines for the purposes of section 10(10C)
2BBPrescribed allowances for the purposes of clause (14) of section 10
2BBACircumstances and conditions for the purposes of clause (19) of section 10
2BCAmount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
2CGuidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
2CAGuidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
2DGuidelines for approval under clause (23F) of section 10
2DAGuidelines for approval under clause (23FA) of section 10
2EGuidelines for approval under clause (23G) of section 10
2FGuidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
3Valuation of perquisites
3AExemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
4Unrealised rent
5Depreciation
5AForm of report by an accountant for claiming deduction under section 32(1)(iia)
5AAPrescribed authority for investment allowance
5ABReport of audit of accounts to be furnished under section 32AB(5)
5ACReport of audit of accounts to be furnished under section 33AB(2)
5ADReport of audit of accounts to be furnished under section 33ABA(2)
5BDevelopment rebate
5CGuidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
5DConditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
5EConditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
5FPrescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
6Prescribed authority15 for expenditure on scientific research
6APrescribed authority, services, etc., for agricultural development allowance
6AAPrescribed activities for export markets development allowance
6AAAPrescribed authority for the purposes of sections 35CC39 and 35CCA
6AABStatement of expenditure for claiming deduction under section 35CC
6AACPrescribed authority for the purposes of section 35CCB
6AADGuidelines for approval of agricultural extension project under section 35CCC
6AAEConditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAFGuidelines for approval of skill development project under section 35CCD
6AAGConditions subject to which a skill development project is to be notified under section 35CCD
6AAHMeaning of expressions used in rule 6AAF and rule 6AAG
6ABForm of audit report for claiming deductions under sections 35D and 35E
6ABAComputation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
6ABAAInfrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
6ABBForm of report for claiming deduction under clause (xi) of sub-section (1) of section 36
6ACLimits and conditions for allowance of expenditure in certain cases
6BExpenditure on advertisement
6CExpenditure on residential accommodation including guest houses
6DExpenditure in connection with travelling, etc
6DDCases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft
6DDAConditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
6DDBNotification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

News Section

News

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
18 May 21 Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme with interest @ 9% p.a. Interest @ 18% pa applicable wef 19.5.21.
20 May 21 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP)
20 May 21 Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee but with interest @ 9%
22 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24 May 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @9% in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
26 May 21 Monthly return of Outward Supplies for April. (other than QRMP)
28 May 21 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
30 May 21 Deposit of TDS on payment made for purchase of property in April.
30 May 21 Deposit of TDS u/s 194M for April.
30 May 21 Statement by Non-resident having Liaison Office in India (u/s 285) for 20-21.
30 May 21 Issue of TCS certificate for March Qtr. By All Collectors.
31 May 21 TDS Statements for Q4 of 20-21.
31 May 21 Statement of Financial Transactions by Assessees liable to Tax Audit receiving cash above 2 lacs against sales & Dividends, Interest, Capital Gains etc. for FY 2020-21.
31 May 21 Statement of Reportable Account u/s 285BA(1) for Calender year 2020.
31 May 21 Filing belated or revised ITR for AY 2020-21.
31 May 21 Monthly Return by Tax Deductors for April.
31 May 21 Monthly Return by e-commerce operators for April.
31 May 21 Monthly Return of Input Service Distributor for April.
31 May 21 Deposit of TDS on payment made for purchase of property in March.
31 May 21 Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY.
31 May 21 Upload of particulars of declarations received in Form 60 from Oct - Mar.
31 May 21 Deposit of TDS  u/s 194M for March.
31 May 21 Return for March quarter of Goods sent to or received from job-worker.
31 May 21 Return of Outwards Supplies for 20-21 by Composition Supplier.
31 May 21 Monthly Return by Non-resident taxable person for April.
05 Jul 21 Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
05 Jul 21 Payment of TDS/TCS deducted /collected in April.
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