Income Tax Rules

DIVISION ONE
INCOME TAX & ALLIED RULES

1. The Income-tax Rules, 1962
   Chronological list of amendments
2. The Income-tax Rules, 1962
   Text of Rules and Forms
   Subject Index
   ANNEXURE 1: Income Computation and Disclosure Standards
3. The Income-tax (Certificate Proceedings) Rules, 1962
   Text of Rules and Forms
   Chronological list of amendments
   Subject Index
4. 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
5. Income-tax (Dispute Resolution Panel) Rules, 2009
   Text of the Rules
   Chronological list of amendments
6. The Income-tax Settlement Commission (Procedure) Rules, 1997
   Text of the Rules
   Chronological list of amendments
7. The Authority for Advance Rulings (Procedure) Rules, 1996
   Text of the Rules
8. Equalisation Levy Rules, 2016
   Text of the Rules

DIVISION TWO
RELEVANT SCHEMES

9. Reverse Mortgage Scheme, 2008
   [For purposes of section 47(xvi)]
   Text and Forms of the Scheme
10. 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
    11 Bank Term Deposit Scheme, 2006
    [For purposes of section 80C(2)(xxi)]
    Text and Forms of the Scheme
11. National Pension Scheme Tier II – Tax Saver Scheme, 2020
    Text of the Scheme
12. Faceless jurisdiction of Income-tax Authorities Scheme, 2022
    Text of the Scheme
13. e-Verification Scheme, 2021
    Text of the Scheme
14. e-Assessment of Income Escaping Assessment Scheme, 2022
    Text of the Scheme
15. Faceless Inquiry or Valuation Scheme, 2022
    Text of the Scheme
16. Centralized Processing of Returns Scheme, 2011
    Text of the Scheme
17. Faceless Assessment Scheme, 2019
    (1) Faceless Assessment Scheme, 2019
    (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019
    (3) Conduct of assessment proceedings through "E-Proceeding" facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019
18. e-Settlement Scheme, 2021
    Text of the Scheme
19. e-Dispute Resolution Scheme, 2022
    Text of the Scheme
20. E-advance Rulings Scheme, 2022
    Text of the Scheme
21. Centralised Processing of Equalisation Levy Statement Scheme, 2023
    Text of the Scheme
22. Faceless Appeal Scheme, 2021
    (1) Faceless Appeal Scheme, 2021 under section 250(6B) and (6C)
    (2) Authorised Income-tax Authorities to conduct e-appeal proceedings
23. Faceless Penalty Scheme, 2021
    (1) Faceless Penalty Scheme, 2021
    (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021