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The Central Board of Direct Taxes has placed the Draft Income-tax Rules, 2026 and accompanying forms in the public domain for stakeholder consultation ahead of their proposed notification. These draft rules are aligned with the Income-tax Act, 2025, which is scheduled to come into force on 1 April 2026. Feedback has been invited from stakeholders and the public for a period of 15 days, up to 22 February 2026, with the objective of making the framing of subordinate legislation more participative and effective. Two navigators have also been released to map the old rules and forms to the new draft framework, enabling rule-wise and form-wise feedback.

The drafting philosophy mirrors that of the new Act, focusing on simplification of language, elimination of redundancy, and rationalisation of provisions while preserving underlying policy intent. Extensive consolidation has reduced the framework from 511 rules and 399 forms under the Income-tax Rules, 1962 to 333 rules and 190 forms in the draft Rules, 2026. The redesigned forms emphasise standardisation, automation, pre-fill capabilities, and reconciliation, with the aim of reducing compliance burden, improving accuracy, enabling centralised processing, and enhancing taxpayer experience. Overall, the rationalised rules and technology-driven forms are intended to improve ease of understanding, ease of living, and ease of doing business across all categories of taxpayers.

Department of Revenue
Central Board of Direct Taxes

Note – Draft Income–tax Rules & Forms, 2026

A. Income-tax Act, 2025 is to come into force from the 1st of April, 2026. Draft Income-tax Rules, 2026 and forms forming part of these Rules have been framed. These Rules are required to be notified shortly. Prior to the said notification, it has been decided to place the draft Income-tax Rules, 2026 (and Forms) in public domain so as to seek the feedback/comments from stakeholders and public. The draft rules and forms shall remain in public domain for a period of 15 days i.e. upto 22nd of February, 2026. All stakeholders and members of public are requested to go through these draft rules and forms and provide considered feedback on the same so as to make the exercise of framing of subordinate legislation more participative and effective.

B. The drafting of new Income-tax Rules and forms has followed the same philosophy as that of the new Income-tax Act 2025. The language of the rules has been simplified to the extent possible. Formulas and tables have been provided wherever necessary. Redundancy in the Income-tax Rules, 1961 has been sought to be eliminated. While preserving the larger content of the policy, certain changes have been introduced in line with the changes in the Income-tax Act, 2025.

C. The forms which are part of the draft rules have also been simplified to a large extent for the ease of the tax payers. Standardization of common information has been done across the forms with a view to reducing the compliance burden of the tax payers. Forms have been designed in a smart way so as to provide for automated reconciliation and also prefill capabilities so as to make filing more intuitive and less error-prone. These smart forms would considerably ease the filing and enhance the user experience. They would also enable centralised processing and data driven decision making so that the technology is used to provide better services to the taxpayers. The language of the forms has also been simplified so as to avoid any operational, administrative or legal ambiguity. Notes to forms have been simplified.

D. Rationalisations carried out in the Rules are expected to simplify the provisions which will help in ease of understanding and comprehension. The process simplifications proposed will help in ease of living and general ease of business across all sections of taxpayers. Simplifications carried in forms coupled with use of technology is expected to bring considerable ease to the users.

E. The Income-tax Rules, 1962 contains 511 rules and 399 forms. As a result of the changes proposed in new rules and forms, including removal of redundancy and consolidation of rules wherever possible, draft Income-tax Rules, 2026 contains 333 rules and 190 forms.

F. Along with the new draft rules and forms, two navigators – one providing the mapping of the old rules and the new draft rules and the second providing the mapping of the old forms and the new draft forms is also provided for the guidance of stakeholders and public. The feedback is also proposed to be obtained rule -wise and form-wise.

Navigator – Income-tax Rules 2026.

Rule No.
(IT Rules 2026)		 Rule No.
(IT Rules 1962)		 Description
1 1 Short title and commencement
2 2 Definitions
3 27 Prescribed arrangements for declaration and payment of dividends within India
4 6DDA. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of section 2(92) of the Act.
5 6DDB. Procedure for notification of a recognised stock exchange for the purposes of section 2(92) of the Act.
6 8AA Method of determination of period of holding of capital assets in certain cases.
7 8B. Guidelines for notification of zero-coupon bond
8 126 Computation of period of stay in India for an Indian Citizen being a member of the crew of a foreign bound ship.
9 10 Determination of income in case of non-residents.
10 11UB Definition of terms for rule 11 and rule 12
11 11UC Fair market value of assets in certain cases.
12 11UD Determination of income attributable to assets in India.
13 11UE Threshold for the purposes of significant economic presence.
14 8D Method for determining amount of expenditure in relation to income not includible in total income.
15 3 Valuation of perquisites.
16 3C Salary income for purposes of section 17(1)(c)(ii) of the Act
17 3B Annual accretion referred to in section 17(1)(i) of the Act
18 3A 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 3D Gross total income for the purposes of section 17(3)(b) of the Act
20 2BA Guidelines for the purposes of section 19 (Table: Sl.No.12) of the Act relating to voluntary retirement or voluntary separation
21 4 Unrealised rent.
22 6ABA. Computation of aggregate average advances for the purposes of Section 31(1) (Table: Sl. No.1)] of the Act
23 8C. Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act.
24 6ABAA. Infrastructure facility under section 32(e) of the Act
25 5 Depreciation
26 6DD. 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 prescribed in rule 48
27 6ABBB. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 of the Act
28 6AB. Form of audit report for claiming deductions under sections 44 and 51 of the Act.
29 6 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(b) read with section 45(1)(a)(ii) of the Act.
30 6 (part of rule

6)

 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
31 New Rule Furnishing of statement of particulars in respect of donation and certificate to the donor under section 45(4)(a).
32 5C. Guidelines, form and manner in respect of approval under section 45(4) read with section 45(3)(a) of the Act.
33 5D. Conditions subject to which approval is to be granted to a research association under section 45(4) read with section 45(3)(a) of the Act
34 5E. Conditions subject to which approval is to be granted to a university, college or other institution under section 45(4) read with section 45(3)(a) of the Act.
35 5F. Prescribed authority, guidelines, form, manner and conditions for approval under section 45(3)(b) of the Act.
36 11-OA/OB Guidelines for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) of the Act.
37 6AAD. Guidelines for approval of Agricultural Extension Project under section 47(1)(a) of the Act
38 6AAE. Conditions for Notification of Agricultural Extension Projects under section 47(1)(a) of the Act
39 6AAF. Guidelines for Approval of Skill Development Projects under Section 47(1)(b) of the Act
40 6AAG and 6AAH Conditions subject to which a skill development project is to be notified under Section 47(1)(b) of the Act
41 6A. Expenditure for obtaining right to use spectrum for telecommunication services.
42 6EA. Special provision regarding interest on bad and doubtful debt of specified financial institution
43 6GA. Form of report of audit to be furnished under section 59(4) of the Act.
44 6GB 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 New Rule Conditions to be fulfilled by a resident company for the purposes of section 61(2) [Table: Sl. No. 6].
46 6F. Maintenance of books of accounts under section 62 of the Act
47 6G. Report of audit of accounts to be furnished under section 63.
48 6ABBA Other electronic modes of payment
49 8AD Computation of capital gains for the purposes of section 67(5) of the Act
50 8AB Attribution of income taxable under section 67(10) of the Act to the capital assets remaining with the specified entity, under section 72 of the Act.
51 21AL Other conditions required to be fulfilled by the original fund.
52 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 Section 72 of the Act.
53 11UAE Computation of fair market value of capital assets for the purposes of section 77 of the Act.
54 6H Form of report of an accountant in respect of slump sale
55 111AA Conditions for reference to Valuation Officers under Section 91(1)(b) of the Act.
56 11U Meaning of expressions used in determination of fair market value
57 11UA/UAA/UAB Determination of Fair Market Value
58 11UAC and
UAD		 Prescribed class of persons for the purpose of section 92(3)(i) and section 79 of the Act.
59 11UACA Computation of income chargeable to tax under section 92(2)(l) of the Act.
60 9C. Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
61 11A 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 of the Act.
62 11DD Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 of the Act.
63 18AAA Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 133 of the Act.
64 18AAAAA Guidelines for specifying an association or institution for the purposes of notification under section 133(1)(a)(xxiv) of the Act.
65 11B Conditions for claim for deduction under section 134 of the Act.
66 New Rule Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 of the Act.
67 16DD Form of particulars to be furnished along with return of income for claiming deduction under section 144 of the Act.
68 19AB Furnishing of report under section 146 of the Act.
69 19AE Report of accountant to be furnished under section 147(4)(a) of the Act.
70 19AC Form of certificate to be furnished under section 151(5) of the Act.
71 19AD Prescribed authority and form of certificate to be furnished under section 152(5) of the Act.
72 29A The prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) of the Act.
73 21A, 21AA Relief under section 157(1) of the Act when salary is paid in arrears or in advance, gratuity, etc.
74 21AAA Taxation of income from retirement benefit account in notified country
75 21AB Other documents and information to be provided for claiming double taxation relief under section 159(1) and 159(2).
76 128 Foreign Tax Credit.
77 10A Meaning of expressions used in determination of arm’s length price.
78 10AB Other method for determination of arm’s length price.
79 10B Determination of arm’s length price under section 165.
80 10C Most appropriate method.
81 10CA Determination of arm’s length price in certain cases.
82 New Rule Exercise of option for determination of arm’s length price for multiple years in a single proceeding
83 10CB 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 10D Information and documents to be kept and maintained under section 171(1)(a).
85 10E Report from an accountant to be furnished under section 172.
86 10TA Definitions for safe harbour rules for international transactions.
87 10TB Eligible assessee for safe harbour rules for international transactions.
88 10TC Eligible international transactions for safe harbour.
89 10TD Safe harbour for eligible international transactions.
90 10TE Procedure relating to transactions other than provision of information technology services.
91 New Rule Procedure relating to transactions of provision of information technology services.
92 10TF Safe harbour rules for international transactions not to apply in certain cases.
93 10TG Mutual Agreement Procedure not to apply where Safe harbour for international transactions is accepted.
94 10TH Definitions for safe harbour rules for specified domestic transaction.
95 10THA Eligible assessee for safe harbour rules for specified domestic transactions.
96 10THB Eligible specified domestic transaction for safe harbour.
97 10THC Safe harbour for eligible specified domestic transaction.
98 10THD Procedure governing safe harbour rules for specified domestic transactions.
99 10TI Definitions for safe harbour rules for income attribution in case of income from business and profession.
100 10TIA Safe Harbour for income attribution in case of income from business and profession.
101 10TIB Procedure governing safe harbour rules for income attribution in case of income from business and profession.
102 10TIC Mutual Agreement Procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.
103 10F Meaning of expressions used in matters in respect of advance pricing agreement.
104 10G Persons eligible to apply.
105 10H Pre-filing consultation.
106 10-I Application for advance pricing agreement.
107 10J Withdrawal of application for agreement.
108 10K Preliminary processing of application.
109 10L Procedure.
110 10M Terms of the agreement.
111 10MA Roll Back of the Agreement.
112 10N Amendments to Application.
113 10-O Furnishing of Annual Compliance Report.
114 10P Compliance Audit of the agreement.
115 10Q Revision of an agreement.
116 10R Cancellation of an agreement.
117 10RA Procedure for giving effect to rollback provision of an Agreement.
118 10RB Relief in tax payable under section 206(1) due to operation of section 206(1)(i).
119 10S Renewing an agreement.
120 10T Miscellaneous.
121 44G Application seeking to give effect to the terms of any agreement under section 533(2)(p) and the procedure for giving effect to the decision under the Agreement.
122 44GA Procedure to deal with requests for bilateral or multilateral advance pricing agreements.
123 10DA Maintenance and furnishing of information and document by constituent entity of an international group under section 171.
124 10DB Furnishing of report in respect of an international group under section 511.
125 21AC Furnishing of authorization and maintenance of documents, etc. for the purposes of section 176.
126 21ACA Conditions and activities for the Finance Company located in any International Financial Services Centre for section 177.
127 10UA Determination of consequences of impermissible avoidance arrangement.
128 10U Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.
129 10UB Notice, Forms for reference under section 274.
130 10UC Time limits.
131 10UE Procedure before the Approving Panel.
132 10UF Remuneration.
133 119AA Modes of payment for the purpose of section 187 of the Act.
134 5G. Exercise of option for taxation of royalty income from patent under section 194(1)(Table: Sr. No. 2) of the Act.
135 133 Calculation of net winnings from online games for purpose of section 194(1)(Table: Sl. No. 5).
136 21AD Exercise or withdrawal of option for new tax regime.
137 40B Special provision for payment of tax by certain companies.
138 40BA Special provisions for payment of tax by certain persons other than a company.
139 21AI Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4].
140 21AJ Determination of income of a specified fund attributable to units held by non-residents under section 210(2) of the Act.
141 21AJA.1 Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4].
142 21AJA.2 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] required to be fulfilled by an investment division of an offshore banking unit.
143 21AJAA Determination of income of a specified fund attributable to the investment division of an offshore banking unit under section 210(3) of the Act.
144 21AIA Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)].
145 12C, 12CA,
12CB & 12CC		 Statements under section 221(4), 222(2), section 223(5) and section 224(9).
146 11P/Q/R/S/T Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
147 111B Publication and circulation of Board’s order under section 239(3)(a) of the Act.
148 112 Search and Seizure under section 247 of the Act.
149 13 Procedure to requisition services under section 247(5) and to make a reference under section 247(9) of the Act.
150 13, 13A Valuation under section 247(9) of the Act.
151 112D Requisition of books of account, etc. under section 248 of the Act.
152 112C Release of remaining assets under section 250 of the Act.
153 New Rule Distraint and sale
154 112E Form of information under section 254(1) of the Act.
155 113 Disclosure of information related to assesses under section 258(2) of the Act.
156 12D Prescribed income-tax authority under section 259 of the Act.
157 114AAB Persons Exempt from Obtaining permanent account number under Section 262.
158 114 Application for allotment of a permanent account number
159 114B Transactions in relation to which permanent account number is to be quoted or applied for the purposes of section 262(1)(f), 262(10)(c) and 262(10)(e) of the Act.
160 114D Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 097.
161 114BB Transactions for the purposes of section 262(9)(a) of the Act.
162 114AAA When PAN becomes inoperative under section 262(6) of the Act.
163 12AB Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x) of the Act.
164 12 Forms, eligibility, verification etc. in respect of return of income
165 12AC Furnishing of updated return of income under section 263(6) read with section 263(2) of the Act.
166 New Rule Conditions for treating a return as defective return under section 263(7) of the Act.
167 45 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 of the Act.
168 12AA Prescribed person for verification of return for the purposes of section 265 [Table: Sl. No. 3 and 9] of the Act.
169 14 Form of verification for furnishing information under section 268(1)(c)of the Act.
170 12F Prescribed income-tax authority under section 268(3) for issue of notice under section 268(1) of the Act.
171 14A. Forms for report of audit or inventory valuation under section 268(5).
172 14B. Guidelines for the purposes of determining expenses for audit or inventory valuation
173 New Rule Jurisdiction of Valuation Officers as per section 2(110) read with section 269 of the Act.
174 New Rule Day and time for inspection by Valuation Officers etc. as per section 269(3) of the Act.
175 12E Prescribed income-tax authority under section 270(8) of the Act.
176 New Rule Procedure for faceless assessment, reassessment or recomputation under section 273(1) of the Act.
177 12AD Modified return of income in respect of business reorganisation under section 314 of the Act.
178 134 Application under section 288(1)(Table: Sl. No. 11) regarding credit of tax deduction at source.
179 15 Notice of demand under section 289 of the Act.
180 12AE Return of income in respect of block assessment under section 294(1) of the Act.
181 17A Common Application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii).
182 New Rule Manner of computation of gains of commercial activities under section 335(e) and section 344.
183 New Rule Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for the benefit of any related person.
184 17 Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5).
185 17 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.
186 New Rule Application under section 342(5) for change of purpose for which income has been accumulated or set apart.
187 17AA Books of account and other documents to be kept and maintained by a registered non-profit organisation.
188 17B Report of audit in the case of registered non-profit organisations under section 348.
189 17CB Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.
190 18AB Furnishing of statement of particulars in respect of donation and certificate to the donor under section 354(1).
191 46 Mode of service of any order as is referred in section 358(3)(b) of the Act.
192 46A Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) of the Act.
193 47 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 of the Act.
194 15A Declaration under section 375 of the Act.
195 16 Application under section 376 to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court of the Act.
196 44DAA Constitution of Dispute Resolution Committee under section 379 of the Act.
197 44DAB Application for resolution of dispute before the Dispute Resolution Committee under section 379 of the Act.
198 44DAC Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379 of the Act.
199 44DAD Definitions.
200 44E Application for obtaining an advance ruling under section 383 of the Act.
201 44F Certification of copies of the advance rulings pronounced by the Board for Advance Rulings under section 384(8) of the Act.
202 44FA Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under section 389(1) of the Act.
203 37BA/37-I Credit for tax deducted or collected at source
204 26A/26B Furnishing of particulars for deduction of tax at source from income under the head “Salaries”
205 26C Furnishing of evidence of claims by employee u/s 392(5)(b) for deduction of tax from income under the head “Salaries”
206 115 Rate of exchange for conversion into rupees of income expressed in foreign currency
207 26 Rate of exchange for the purpose of deduction of tax at source of income payable in foreign currency
208 26D Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
209 29B Application by the payee for certificate authorising receipt of interest and other sums without deduction of tax
210 New Rule 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) of the Act
211 29C Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6).
212 37C Declaration by a buyer for no collection of tax at source under Section 394(2)
213 28/28AA /28AB
/29/ 37G/ 37H		 Application for grant of certificates for deduction or collection of income-tax at any lower rates or no deduction or collection of income-tax.
214 29BA Application by the payer for grant of certificate under section 395(2) or 400(3) for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients
215 31/37D Certificate of tax deducted or collected at source to be furnished under section 395(4)
216 114A Application for allotment of a tax deduction and collection account number
217 37BC Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate in case of non-residents
218 30/37CA Time and mode of payment to Government account of tax deducted or collected at source or tax paid under Section 392(2)(a).
219 31A/31AA Statement of deduction or collection of tax at source under Section 397(3)(b)
220 37BB Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
221 31ACB/37J Form for furnishing certificate of accountant under Section 398(2)
222 38 Notice of Demand under section 289 of the Act.
223 39 Estimate of advance tax under section 407(8) of the Act.
224 117B Form of statement under section 413 or section 414 of the Act.
225 New Rule Procedure for recovery of tax for the purposes of section 413 and 475 of the Act.
226 117C Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413 of the Act.
227 42 Prescribed authority for tax clearance certificates under section 420 of the Act.
228 43 Forms and certificates for the purpose of section 420 of the Act.
229 44 Production of certificate under section 420 of the Act.
230 40G Refund claim under section 434 of the Act.
231 129 Form of application under section 440 of the Act.
232 127 Service of notice, summons, requisition, order and other communication under section 501 of the Act.
233 127A Authentication of notices and other documents.
234 114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India.
235 114DB Information or documents to be furnished under section 506.
236 121A Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
237 114E Furnishing of statement of financial transaction
238 114F Definitions
239 114G Information to be maintained and reported
240 114H Due diligence requirement
241 New Rule Definitions for the purposes of this rule and rules 241, 242 and 243
242 New Rule Obligation for reporting under section 509 of the Act.
243 New Rule Reporting requirements under section 509 of the Act.
244 New Rule Due diligence procedures under section 509 of the Act.
245 114-I Annual information statement
246 New Rule Application for registration as valuer under section 514 of the Act.
247 New Rule Qualification of Registered Valuer for the purposes of section 514 of the Act.
248 New Rule Scale of fees to be charged by a registered valuer under section 514(2) of the Act.
249 New Rule Form of report of valuation by registered valuer under section 514(3) of the Act.
250 49 Form of report of valuation by registered valuer under section 514(3) of the Act.
251 50 Accountancy Examination Recognised
252 51 Education qualifications prescribed
253 51A Nature of business relationship
254 51B Appearance by Authorised Representative in certain cases
255 53 Register of income-tax practitioners
256 54 Application for registration
257 55 Certificate of registration
258 56 Cancellation of Certificate
259 57 Cancellation of certificate obtained by misrepresentation
260 58 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.
261 59 Prescribed authorty to order an inquiry
262 60 Charge-sheet
263 61 Inquiry Officer
264 62 Proceedings before Inquiry Officer
265 63 Order of the prescribed authority
266 64 Procedure if no Inquiry Officer appointed
267 65 Change of Inquiry Officer
268 66 Powers of prescribed authority and Inquiry Officer
269 119A Procedure to be followed in calculating interest under section 533(2)(u).
270 7 Determination of income, being partly from agricultural and partly from business.
271 7A, 7B & 8 Income from manufacture of rubber, coffee and tea.
272 9A. Deduction in respect of expenditure on production of feature films
273 9B. Deduction in respect of expenditure on acquisition of distribution rights of feature films.
274 10V Guidelines for investment fund for availing benefit under section 9(12) read with Schedule I.
275 10VA Approval of the investment fund at its option for the purposes of section 9(12).
276 10VB Statement to be furnished by the eligible investment fund under section 9(12) read with Schedule I.
277 9D Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.
278 2B Conditions for the purpose of Schedule III (Table: Sl. No. 8) of the Act.
279 2A Limits for the purposes of Schedule III (Table: Sl.No 11) of the Act.
280 2BB Prescribed allowances for the purposes of Schedule III (Table: Sl No. 12 & 13) of the Act.
281 2BBA Circumstances and conditions for the purposes of Schedule III (Table: Sl.No 16) of the Act.
282 2DB Notification of pension fund and other conditions to be satisfied by the pension fund.
283 2DCA Computation of minimum investment and exempt income for the purposes of Schedule V [Table: Sl. No. 7].
284 21AK Conditions for the purpose of Schedule VI [Table: Sl. No. 5] of the Act.
285 2DD Computation of exempt income in the nature of capital gains in connection with relocation of original fund etc.
286 16C Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2].
287 2BBB Percentage of Government Grant for considering any university, hospital, or any other institution, as substantially financed by the Government for the purposes of Schedule VII [Table: Sl. No. 17 and 18]
288 2F Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under Schedule VII [Table: Sl. No. 46]
289 17CA Rules for functioning of an electoral trust.
290 5AC. Report of audit of accounts to be furnished under Schedule IX r. w. section 48 of the Act
291 5AD. Report of audit of accounts to be furnished under Schedule X r. w. section 49 of the Act
292 67 Investment of fund moneys.
293 67A Nomination
294 74 Accounts
295 76 Penalty for assigning or creating a charge on beneficial interest.
296 77 Application for recognition.
297 78 Order of recognition.
298 79 Withdrawal of recognition.
299 80 Exemption from tax when recognition withdrawn.
300 81 Appeal
301 82 Definitions
302 83 and 84 Conditions regarding trust and trustees.
303 85 Investment of fund moneys.
304 86 Admission of directors to a fund.
305 87 Ordinary annual contributions.
306 88 Initial contributions.
307 89 Scheme of insurance or annuity.
308 90 Commutation of annuity.
309 91 Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s moneys.
310 92 Penalty if employee assigns or charges interest in fund.
311 93 Arrangements on winding up, etc., of business.
312 94 Arrangements for winding up, etc., of fund.
313 95 Application of approval
314 96 Amendment of rules, etc., of fund.
315 97 Appeal
316 98 Definitions
317 99 and 100 Conditions regarding trust and trustees.
318 101 Investment of fund moneys.
319 101A Nomination
320 102 Admission of directors to a fund.
321 103 Ordinary annual contributions.
322 104 Initial contributions.
323 105 Penalty if employee assigns or charges interest in fund.
324 106 Employer not to have interest in fund moneys.
325 107 Arrangements for winding up, etc., of business.
326 108 Arrangements for winding up of the fund
327 109 Application for approval
328 110 Amendment of rules, etc., of fund.
329 111 Appeal
330 6E. Limits of reserve for unexpired risks
331 20 and 20A Guidelines for approval under Schedule XV (1)(z)(i) and (1)(z)(ii) of the Act.
332 131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etc
333 125 Electronic payment of tax.

Source: www.taxguru.in