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Income-tax Rules, 2026

Income-tax Rules, 2026

Tax2026335 rules

The Income-tax Rules, 2026, regulate the specific procedures, calculations, and conditions used to implement the Indian Income-tax Act. They apply to individual taxpayers, salaried employees receiving perks, businesses claiming deductions, non-residents, and research institutions. This regulation matters because it provides the exact valuation formulas and compliance forms needed to assess capital assets, employee perquisites like housing and cars, business expenses, and tax relief. By translating broad legislation into clear, actionable steps, these rules ensure that taxpayers can accurately determine their liabilities, verify eligible deductions, and maintain the necessary books of accounts to satisfy all regulatory requirements without any legal ambiguity.

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  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Arrangements for declaration and payment of dividends within India
  4. 4. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
  5. 5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
  6. 6. Method of determination of period of holding of capital assets in certain cases
  7. 7. Procedure for notification of zero coupon bond
  8. 8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
  9. 9. Determination of income in case of non-residents
  10. 10. Definition of terms for rules 11 and 12
  11. 11. Fair market value of assets in certain cases
  12. 12. Determination of income attributable to assets in India
  13. 13. Threshold for purposes of significant economic presence
  14. 14. Method for determining amount of expenditure in relation to income not includible in total income
  15. 15. Valuation of perquisites
  16. 16. Annual accretion referred to in section 17(1)(i)
  17. 17. Salary income for purposes of section 17(1)(c)(ii)
  18. 18. Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
  19. 19. Gross total income for purposes of section 17(3)(b)
  20. 20. Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
  21. 21. Unrealised rent
  22. 22. Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
  23. 23. Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
  24. 24. Notification of infrastructure facility for the purposes of section 32(e)
  25. 25. Depreciation
  26. 26. Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48
  27. 27. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
  28. 28. Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
  29. 29. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
  30. 30. Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
  31. 31. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
  32. 32. Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
  33. 33. Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
  34. 34. Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
  35. 35. Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)
  36. 36. Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii)
  37. 37. Procedure for approval of agricultural extension project under section 47(1)(a)
  38. 38. Conditions for notification of agricultural extension projects under section 47(1)(a)
  39. 39. Procedure for approval of skill development projects under section 47(1)(b)
  40. 40. Conditions subject to which a skill development project is to be notified under section 47(1)(b)
  41. 41. Expenditure for obtaining right to use spectrum for telecommunication services
  42. 42. Special provision regarding interest on bad and doubtful debt of specified financial institution
  43. 43. Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
  44. 44. Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2]
  45. 45. Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
  46. 46. Maintenance of books of account under section 62
  47. 47. Report of audit of accounts to be furnished under section 63
  48. 48. Other electronic modes of payment
  49. 49. Computation of capital gains for purposes of section 67(5)
  50. 50. Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
  51. 51. Other conditions required to be fulfilled by the original fund
  52. 52. Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72
  53. 53. Computation of fair market value of capital assets for purposes of section 77
  54. 54. Form of report of an accountant in respect of slump sale
  55. 55. Conditions for reference to Valuation Officers under section 91(1)(b)
  56. 56. Meaning of expressions used in determination of fair market value
  57. 57. Determination of fair market value
  58. 58. Prescribed class of persons for the purpose of section 92(3)(i) and section 79
  59. 59. Computation of income chargeable to tax under section 92(2)(l)
  60. 60. Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
  61. 61. Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154
  62. 62. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
  63. 63. Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
  64. 64. Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
  65. 65. Conditions for claim for deduction under section 134
  66. 66. Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144
  67. 67. Form of particulars to be furnished along with return of income for claiming deduction under section 144
  68. 68. Furnishing of report under section 146
  69. 69. Report of accountant to be furnished under section 147(4)(a)
  70. 70. Form of certificate to be furnished under section 151(5)
  71. 71. Prescribed authority and form of certificate to be furnished under section 152(5)
  72. 72. Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)
  73. 73. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
  74. 74. Taxation of income from retirement benefit account maintained in a notified country
  75. 75. Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
  76. 76. Foreign tax credit
  77. 77. Meaning of expressions used in determination of arm’s length price
  78. 78. Other method for determination of arm’s length price
  79. 79. Determination of arm’s length price under section 165
  80. 80. Most appropriate method
  81. 81. Determination of arm’s length price in certain cases
  82. 82. Exercise of option for determination of arm’s length price for multiple years in a single proceeding
  83. 83. Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments
  84. 84. Information and documents to be kept and maintained under section 171(1)
  85. 85. Report from an accountant to be furnished under section 172
  86. 86. Definitions for safe harbour rules for international trans- actions
  87. 87. Eligible assessee for safe harbour rules for international transactions
  88. 88. Eligible international transactions for safe harbour
  89. 89. Safe harbour for eligible international transactions
  90. 90. Procedure relating to transactions other than provision of information technology services
  91. 91. Procedure relating to transactions of provision of information technology services
  92. 92. Safe harbour rules for international transactions not to apply in certain cases
  93. 93. Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted
  94. 94. Definitions for safe harbour rules for specified domestic transaction
  95. 95. Eligible assessee for safe harbour rules for specified domestic transactions
  96. 96. Eligible specified domestic transaction for safe harbour
  97. 97. Safe harbour for eligible specified domestic transaction
  98. 98. Procedure governing safe harbour rules for specified domestic transactions
  99. 99. Definitions for safe harbour rules for income attribution in case of income from business and profession
  100. 100. Safe harbour for income attribution in case of income from business and profession
  101. 101. Procedure governing safe harbour rules for income attribution in case of income from business and profession
  102. 102. Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
  103. 103. Meaning of expressions used in matters in respect of advance pricing agreement
  104. 104. Persons eligible to apply
  105. 105. Pre-filing consultation
  106. 106. Application for advance pricing agreement
  107. 107. Withdrawal of application for agreement
  108. 108. Preliminary processing of application
  109. 109. Procedure
  110. 110. Terms of the agreement
  111. 111. Roll back of Agreement
  112. 112. Amendments to application
  113. 113. Furnishing of annual compliance report
  114. 114. Compliance audit of agreement
  115. 115. Revision of an agreement
  116. 116. Cancellation of an agreement
  117. 117. Procedure for giving effect to rollback provision of an Agreement
  118. 118. Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
  119. 119. Renewing an agreement
  120. 120. Miscellaneous
  121. 121. Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement
  122. 122. Procedure to deal with requests for bilateral or multilateral advance pricing agreements
  123. 123. Maintenance and furnishing of information and document by constituent entity of an international group under section 171
  124. 124. Furnishing of report in respect of an international group under section 511
  125. 125. Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
  126. 126. Conditions and activities for finance company located in any International Financial Services Centre for section 177
  127. 127. Determination of consequences of impermissible avoidance arrangement
  128. 128. Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
  129. 129. Notice and Forms for reference under section 274
  130. 130. Time limits
  131. 131. Procedure before Approving Panel
  132. 132. Remuneration
  133. 133. Modes of payment for the purpose of section 187
  134. 134. Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]
  135. 135. Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
  136. 136. Exercise or withdrawal of option for new tax regime
  137. 137. Form of report for computation of book profit of companies
  138. 138. Form of report for computation of adjusted total income by certain persons other than a company
  139. 139. Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
  140. 140. Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
  141. 141. Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
  142. 142. Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
  143. 143. Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
  144. 144. Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
  145. 145. Statements under sections 221(4), 222(2), 223(5) and 224(9)
  146. 146. Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
  147. 147. Publication and circulation of order of Board under section 239(3)(a)
  148. 148. Search and Seizure under section 247
  149. 149. Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
  150. 150. Valuation under section 247(9)
  151. 151. Requisition of books of account, etc. under section 248
  152. 152. Release of remaining assets under section 250
  153. 153. Distraint and sale
  154. 154. Form of information under section 254(1)
  155. 155. Disclosure of information related to assessees under section 258(2)
  156. 156. Prescribed income-tax authority under section 259
  157. 157. Persons exempt from obtaining Permanent Account Number under section 262
  158. 158. Application for allotment of a Permanent Account Number
  159. 159. Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e)
  160. 160. Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
  161. 161. Transactions for purposes of section 262(9)(a)
  162. 162. When PAN becomes inoperative under section 262(6)
  163. 163. Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x)
  164. 164. Forms, eligibility, verification etc. in respect of return of income
  165. 165. Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section
  166. 166. Conditions for treating a return as defective return under section 263(7)
  167. 167. Form of appeal to Joint Commissioner (Appeals) or Com- missioner (Appeals) under section 358
  168. 168. Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
  169. 169. Form of verification for furnishing information under section 268(1)(c)
  170. 170. Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
  171. 171. Forms for report of audit or inventory valuation under section 268(5)
  172. 172. Procedure for purposes of determining expenses for audit or inventory valuation
  173. 173. Jurisdiction of Valuation Officers as per section 2(110) read with section 269
  174. 174. Day and time for inspection by Valuation Officers, etc., as per section 269(3)
  175. 175. Prescribed authority for issue of notice under section 270(8)
  176. 176. Procedure for faceless assessment, reassessment or recomputation under section 273(1)
  177. 177. Modified return of income in respect of business reorganisation under section 314
  178. 178. Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
  179. 179. Notice of demand under section 289
  180. 180. Return of income in respect of block assessment under section 294(1)
  181. 181. Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)
  182. 182. Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
  183. 183. Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
  184. 184. Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
  185. 185. Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
  186. 186. Application under section 342(5) for change of purpose for which income has been accumulated or set apart
  187. 187. Books of account and other documents to be kept and maintained by a registered non-profit organisation
  188. 188. Report of audit in case of registered non-profit organisations under section 348
  189. 189. Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
  190. 190. Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
  191. 191. Mode of service of any order referred to in section 358(3)(b)
  192. 192. Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
  193. 193. Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
  194. 194. Declaration under section 375
  195. 195. Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
  196. 196. Constitution of Dispute Resolution Committee under section 379
  197. 197. Application for resolution of dispute before the Dispute Resolution Committee under section 379
  198. 198. Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
  199. 199. Definitions
  200. 200. Application for obtaining an advance ruling under section 383
  201. 201. Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
  202. 202. Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
  203. 203. Credit for tax deducted or collected at source
  204. 204. Furnishing of particulars for deduction of tax at source from income under head “Salaries”
  205. 205. Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”
  206. 206. Rate of exchange for conversion into rupees of income expressed in foreign currency
  207. 207. Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
  208. 208. Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
  209. 209. Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
  210. 210. Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]
  211. 211. Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
  212. 212. Declaration by a buyer for no collection of tax at source under section 394(2)
  213. 213. Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
  214. 214. Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
  215. 215. Certificate of tax deducted or collected at source to be furnished under section 395(4)
  216. 216. Application for allotment of a tax deduction and collection account number
  217. 217. Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
  218. 218. Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
  219. 219. Statement of deduction or collection of tax at source under section 397(3)(b)
  220. 220. Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
  221. 221. Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
  222. 222. Notice of demand under section 289
  223. 223. Estimate of advance tax under section 407(8)
  224. 224. Form of statement under section 413 or section 414
  225. 225. Procedure for recovery of tax for the purposes of sections 413 and 475
  226. 226. Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
  227. 227. Prescribed authority for tax clearance certificates under section 420
  228. 228. Forms and certificates for the purposes of section 420
  229. 229. Production of certificate under section 420
  230. 230. Refund claim under section 434
  231. 231. Form of application under section 440
  232. 232. Service of notice, summons, requisition, order and other communication under section 501
  233. 233. Authentication of notices and other documents
  234. 234. Furnishing of annual statement by a non-resident having office in India
  235. 235. Information or documents to be furnished under section 506
  236. 236. Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
  237. 237. Furnishing of statement of financial transaction
  238. 238. Definitions
  239. 239. Information to be maintained and reported
  240. 240. Due diligence requirement
  241. 241. Definitions for purposes of rules 242, 243 and 244
  242. 242. Obligation for reporting transaction of crypto-asset under section 509
  243. 243. Reporting requirements for transaction of crypto-asset under section 509
  244. 244. Due diligence procedures under section 509
  245. 245. Annual Information Statement
  246. 246. Application for registration as valuer under section 514
  247. 247. Qualification of registered valuer for the purposes of section 514
  248. 248. Charging of fee and submission of valuation report under section 514
  249. 249. Removal from register of names of valuers and restoration
  250. 250. Definitions for the purposes of rules 251 to 268
  251. 251. Accountancy examinations recognised
  252. 252. Educational qualifications prescribed
  253. 253. Nature of business relationship
  254. 254. Appearance by Authorised Representative in certain cases
  255. 255. Register of income-tax practitioners
  256. 256. Application for registration
  257. 257. Certificate of registration
  258. 258. Cancellation of certificate
  259. 259. Cancellation of certificate obtained by misrepresentation
  260. 260. Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
  261. 261. Prescribed authority to order an inquiry
  262. 262. Charge-sheet
  263. 263. Inquiry Officer
  264. 264. Proceedings before Inquiry Officer
  265. 265. Order of the prescribed authority
  266. 266. Procedure if no Inquiry Officer appointed
  267. 267. Change of Inquiry Officer
  268. 268. Powers of prescribed authority and Inquiry Officer
  269. 269. Procedure to be followed in calculating interest under section 533(2)(u)
  270. 270. Determination of income, being partly from agricultural and partly from business
  271. 271. Income from manufacture of rubber, coffee and tea
  272. 272. Deduction in respect of expenditure on production of feature films
  273. 273. Deduction in respect of expenditure on acquisition of distribution rights of feature films
  274. 274. Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
  275. 275. Approval of the investment fund at its option for purposes of section 9(12)
  276. 276. Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
  277. 277. Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
  278. 278. Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
  279. 279. Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
  280. 280. Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
  281. 281. Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
  282. 282. Notification of pension fund and other conditions to be satisfied by the pension fund
  283. 283. Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
  284. 284. Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
  285. 285. Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.
  286. 286. Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
  287. 287. Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
  288. 288. Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
  289. 289. Rules for functioning of an electoral trust
  290. 290. Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
  291. 291. Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
  292. 292. Investment of fund moneys
  293. 293. Nomination
  294. 294. Accounts
  295. 295. Assigning or creating a charge on beneficial interest in a recognized provident fund
  296. 296. Application for recognition
  297. 297. Order of recognition
  298. 298. Withdrawal of recognition
  299. 299. Exemption from tax when recognition withdrawn
  300. 300. Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
  301. 301. Definitions for purposes of rules 302 to 315
  302. 302. Conditions regarding trust and trustees
  303. 303. Investment of fund moneys
  304. 304. Admission of directors to a fund
  305. 305. Ordinary annual contributions
  306. 306. Initial contributions
  307. 307. Scheme of insurance or annuity
  308. 308. Commutation of annuity
  309. 309. Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
  310. 310. Penalty, where employee assigns or charges interest in fund
  311. 311. Arrangements on winding up, etc., of business
  312. 312. Arrangements for winding up, etc., of fund
  313. 313. Application of approval
  314. 314. Amendment of rules, etc., of fund
  315. 315. Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
  316. 316. Definitions for purposes of rules 317 to 329
  317. 317. Conditions regarding trust and trustees
  318. 318. Investment of fund moneys
  319. 319. Nomination
  320. 320. Admission of directors to a fund
  321. 321. Ordinary annual contributions
  322. 322. Initial contributions
  323. 323. Assigning or creating a charge on beneficial interest in a gratuity fund
  324. 324. Employer not to have interest in fund moneys
  325. 325. Arrangements for winding up, etc., of business
  326. 326. Arrangements for winding up of the fund
  327. 327. Application for approval
  328. 328. Amendment of rules, etc., of fund
  329. 329. Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
  330. 330. Limits of reserve for unexpired risks
  331. 331. Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
  332. 332. Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.
  333. 333. Electronic payment of tax, interest, fee and penalty
  334. I. Table of rates at which depreciation is admissible
  335. II. Table of rates at which depreciation is admissible

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