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Income Tax Rules
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Accounting Standards Notified under Section 145(2)
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016
Authority for Advance Rulings (Procedure) Rules, 1996
Bank Term Deposit Scheme, 2006
Banking Cash Transaction Tax Rules, 2005
Benami Transactions Informants Rewards Scheme, 2018
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Capital Gains Accounts Scheme, 1988
Centralised Processing of Equalisation Levy Statement Scheme, 2023
Centralised Processing of Returns Scheme, 2011
Centralized Processing Of Statements Of Tax Deducted At Source Scheme, 2013
Centralized Verification Scheme, 2019
Commodities Transaction Tax Rules, 2013
Companies (Accounting Standards) Rules, 2006
Companies (Auditors Report) Order, 2003
Declaration Of Fugitive Economic Offenders (Forms And Manner Of Filing Application) Rules, 2018
Deposit Scheme for Retiring Employees of Public Sector Companies, 1991
Deposit Scheme for Retiring Government Employees, 1989
Direct Tax Dispute Resolution Scheme Rules, 2016
Direct Tax Vivad se Vishwas Rules, 2020
e-Advance Ruling Scheme, 2022
e-Assessment of Income Escaping Assessment Scheme, 2022
e-Dispute Resolution Scheme, 2022
Electoral Bond Scheme, 2018
Electoral Trusts Scheme, 2013
Electronic Filing of Returns of Tax Collected at Source Scheme, 2005
Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003
Electronic Furnishing of Return of Income Scheme, 2004
Electronic Furnishing of Return of Income Scheme, 2007
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Equalisation Levy Rules, 2016
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European Economic Community International Institutional Partners Scheme, 1993
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Expenditure-Tax Rules, 1987
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Faceless Assessment Scheme, 2019
Faceless Inquiry or Valuation Scheme, 2022
Faceless Jurisdiction of Income-tax Authorities Scheme, 2022
Faceless Penalty Scheme, 2021
Fugitive Economic Offenders (Manner And Conditions For Receipt And Management Of Confiscated Properties) Rules, 2018
Fugitive Economic Offenders (Manner Of Attachment Of Property) Rules, 2018
Fugitive Economic Offenders (Procedure For Conducting Search And Seizure) Rules, 2018
Fugitive Economic Offenders (Procedure For Sending Letter Of Request To Contracting State) Rules, 2018
Furnishing of Return of Income on Internet Scheme, 2004
Guidelines for Compounding of Offences under Direct Tax Laws, 2019
Guidelines For Grant Of Rewards To Informants Leading To Recovery Of Irrecoverable Taxes, 2015
Guidelines for Providing Training by Shipping Companies for Tonnage-Tax Scheme under Chapter Xii-G of Income-Tax Act
Hospitalisation And Domiciliaryhospitalisation Benefit Policy
Income Computation And Disclosure Standards (ICDS)
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Income-tax (Appellate Tribunal) Rules, 1963
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Income-tax Rules
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Income-tax Welfare Fund Rules, 2007
Industrial Park Scheme, 2002
Industrial Park Scheme, 2008
Instructions to Subordinate Authorities - Authorisation Regarding Condonation of Delay in Filing Refund Claim
Investment Deposit Account Scheme, 1986
Issue of Foreign Currency Convertible Bonds And Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993
Issue of Foreign Currency Exchangeable Bonds Scheme, 2008
National Pension Scheme Tier II - Tax Saver Scheme, 2020
National Savings Certificates (IX-Issue) Rules, 2011
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Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
Prohibition of Benami Property Transactions Rules, 2016
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Relaxation of Validation (Section 119 of the Finance Act, 2012) Rules, 2021
Reverse Mortgage Scheme, 2008
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Rule - 1
Rule-1, Income-tax Rules
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Rule-2, Income-tax Rules
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Section - |10|Rule-2A, Income-tax Rules
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Section - |10|Rule-2B, Income-tax Rules
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Section - |10|Rule-2BA, Income-tax Rules
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Section - |10|Rule-2BB, Income-tax Rules
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Section - |10|Rule-2BBA, Income-tax Rules
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Rule-2BBB, Income-tax Rules
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Section - |32A|Rule-5AA, Income-tax Rules
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Section - |32AB|Rule-5AB, Income-tax Rules
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Section - |32AB|Rule-5AC, Income-tax Rules
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Section - |33ABA|Rule-5AD, Income-tax Rules
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Section - |33A|33|Rule-5B, Income-tax Rules
Rule - 5G
Section - |35|Rule-5C, Income-tax Rules
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Section - |35|Rule-5CA , Income-tax Rules
Rule - 6AA
Section - |35|Rule-5D, Income-tax Rules
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Section - |35|Rule-5E, Income-tax Rules
Rule - 6AAB
Section - |35|Rule-5F, Income-tax Rules
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Rule-5G, Income-tax Rules
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Section - |35CCC|Rule-6AAD, Income-tax Rules
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Section - |35CCC|Rule-6AAE, Income-tax Rules
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Section - |35CCD|Rule-6AAF, Income-tax Rules
Rule - 6ABA
Section - |35CCD|Rule-6AAG, Income-tax Rules
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Section - |35CCD|Rule-6AAH, Income-tax Rules
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Section - |35E|35D|Rule-6AB, Income-tax Rules
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Section - |36|Rule-6ABA, Income-tax Rules
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Section - |36|Rule-6ABAA, Income-tax Rules
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Section - |36|Rule-6ABB, Income-tax Rules
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Section - |269T|269ST|269T|40A|43|43CA|44AD|50C|56|80JJAA|269SS|13A|35AD|Rule-6ABBA, Income-tax Rules
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Rule-6ABBB, Income-tax Rules
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Rule-6AC, Income-tax Rules
Rule - 6E
Rule-6B, Income-tax Rules
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Rule-6C, Income-tax Rules
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Rule-6D, Income-tax Rules
Rule - 6G
Section - |40A|Rule-6DD, Income-tax Rules
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Section - |43|Rule-6DDA, Income-tax Rules
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Section - |43|Rule-6DDB, Income-tax Rules
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Section - |43|Rule-6DDC, Income-tax Rules
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Section - |43|Rule-6DDD, Income-tax Rules
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Section - |1st Sch|Rule-6E, Income-tax Rules
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Section - |43D|Rule-6EA, Income-tax Rules
Rule - 8AC
Section - |43D|Rule-6EB, Income-tax Rules
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Section - |44AA|Rule-6F, Income-tax Rules
Rule - 8D
Section - |44AB|Rule-6G, Income-tax Rules
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Section - |9|44DA|Rule-6GA, Income-tax Rules
Rule - 9A
Section - |50B|Rule-6H, Income-tax Rules
Rule - 9C
Section - |2|Rule-7, Income-tax Rules
Rule - 10
Section - |2|Rule-7A, Income-tax Rules
Rule - 10A
Section - |2|Rule-7B, Income-tax Rules
Rule - 10CA
Section - |2|Rule-8, Income-tax Rules
News Section
News
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21 Jul 25
GSTN to Reinstate Non-Editable Table 3.2 in GSTR-3B from July 2025
GSTR-3A Notices Erroneously Issued to Cancelled Composition Taxpayers Under GST: GSTN Advisory
AI-Powered Probe Helps Income Tax Dept Expose Fake Exemption Rackets
20 Jul 25
ICSI advises Uploading MGT-8 Certification as Optional Attachment in Form MGT-7 on MCA V3 Portal
Retrospective GST Penalty Valid If SCN Issued: Delhi High Court on Section 122(1A)
Himachal Pradesh HC Rejects Plea: Fake Addresses Suggest GST Evasion U/S 69
19 Jul 25
GST Applicable on Taxable Turnover Regardless of Payment Mode, Clarifies Karnataka Tax Department
MCA V3 Portal Shows Improvement After Initial Technical Glitches
Parliamentary Panel Endorses Time-Bound Resolution for Tax Litigations in Income Tax Bill Review
18 Jul 25
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
Lok Sabha Select Committee Proposes Changes to Income Tax Bill, 2025
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
MCA Slaps Penalty on Company for Breach of Section 12 of the Companies Act
Bombay High Court Upholds Manual Revision of Pre-GST Returns, Affirms Tax Credit Entitlement
Bombay HC Rules Against Copy-Paste GST Orders, Emphasizes Need for Independent Analysis
17 Jul 25
GST Portal opens Appeal Filing Window for Waiver Order (SPL-07)
TN AAAR: GST Exemption Not Available on School Transport if Parents Pay Directly
16 Jul 25
Supreme Court Dismisses Customs Appeal, No IGST on Re-Imported Aircraft Parts
Income Tax Dept Targets Fraudulent Deduction Claims in New Verification Operation
CBDT Reports Income Tax Refund Time Slashed to 17 Days in 2024 from 93 Days in 2013
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
Delhi HC Orders GST Dept to Process ?10.65 Lakh Refund with Interest After Lost Deficiency Memo
GST Crackdown Spurs Fear: Karnataka Traders Remove UPI QR Codes Amid Tax Notices
15 Jul 25
GST reforms: Home Minister Amit Shah set to open talks for consensus on rate Rationalisation
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
J&K Finance Dept Orders Payments Only to GST-Linked Bank Accounts for Contractors
GSTR-1 Alert: GSTN Addresses Glitch in Table 12A for B2C Reporting, No Action Required by Taxpayers
14 Jul 25
CBDT Extends Tax Exemption Timeline for Sovereign Wealth and Pension Funds Till March 31, 2030
GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions
Audit Timeline Extended for FY 2021-22 Under WBGST Act
13 Jul 25
J&K Government Makes GST-Linked Bank Accounts Mandatory for Contractor Payments
J&K High Court: Home Dept Must Reimburse GST on Requisitioned Hotel Rentals
12 Jul 25
New GSTAT User Manual (v2.6) Out Now: Covers Registration, Appeals, and Re-filing
IT e-Filing Portal Now Requires Aadhaar OTP to Update Email & Mobile Details
CBDT Signals Go-ahead: ITR 2 and ITR 3 Filing Now Open for FY 2024-25
11 Jul 25
CBDT Collects Rs 20,000 Crore in Q1 FY2025, Doubles Previous Year`s Recovery
Karnataka HC Quashes I-T Assessment Over Notice Sent to Old Email, Cites Denial of Fair Hearing
Beware of Fraudulent Emails: PIB Warns Against Fake E-PAN Card Download Links
MCA Designates CA, CMA, and CS in Appellate Authority Via Notification No. G.S.R. 456(E)
10 Jul 25
Odisha Records a 126% Increase in GST Collections Since FY19 to 25
09 Jul 25
CBDT Mandates Aadhaar OTP for Email, Mobile & PAN Updates
Cuttack ITAT Deletes ?5.01 Lakh Addition U/S 69A; Holds Demonetisation-Era Cash Deposits Were Business Receipts
Kerala HC: Section 148A Proceedings Invalid If Income Escaped Is Under ?50 Lakh and Notice Is Beyond 3-Year Limit
Gauhati HC Allows Revival of Cancelled GST Reg After Filing Pending Returns & Paying Dues
AP Agriculture Minister Urges Centre to Lower GST on Mango Pulp from 12% to 5%
08 Jul 25
Kerala HC: GST Notice Sent via WhatsApp Is Invalid Under Section 169 Prior to Seizure
Delay in Filing 10DA Form Treated As Procedural: Ahmedabad ITAT Permits Deduction U/S 80JJAA
Orissa HC Rules on Validity of Single GST Assessment Order for the Same Financial Year
Delhi HC Cancels GST Order Due to Wrong SCN Communication on GSTN Portal
07 Jul 25
CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability
TR Refunds for AY 2025-26 Likely to Be Delayed as IT Dept Reviews Past Tax Records
GoM on GST Revenue Forms Panel to Curb Tax Evasion and Boost Compliance
Due Date Reminder
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22 Jul 25
Summary Return of April-June quarter by Quarterly filers 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, A
22 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra a
24 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We
24 Jul 25
Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha,
28 Jul 25
Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 25
Issue of TCS certificate for April-June by All Collectors.
30 Jul 25
Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 25
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jul 25
Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
30 Jul 25
Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31 Jul 25
Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
31 Jul 25
Quarterly TDS Statements for April-June.
31 Jul 25
Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 25
Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
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