1 Short title and commencement

2 Definitions

2A Limits for the purposes of section 10(13A)

2B Conditions for the purpose of section 10(5)

2BA Guidelines for the purposes of section 10(10C)

2BB Prescribed allowances for the purposes of clause (14) of section 10

2BBA Circumstances and conditions for the purposes of clause (19) of section 10

2BC Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10

2C Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10

2CA Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10

2D Guidelines for approval under clause (23F) of section 10

2DA Guidelines for approval under clause (23FA) of section 10

2E Guidelines for approval under clause (23G) of section 10

3 Valuation of perquisites

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

4 Unrealised rent

5 Depreciation

5A Form of report by an accountant for claiming deduction under section 32(1)(iia)

5AA Prescribed authority for investment allowance

5AB Report of audit of accounts to be furnished under section 32AB(5)

5AC Report of audit of accounts to be furnished under section 33AB(2)

5AD Report of audit of accounts to be furnished under section 33ABA(2)

5B Development rebate

5C Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35

5D Conditions subject to which approval is to be granted to a Scientific Research Association under clause (ii) of sub-section (1) of section 35

5E Conditions 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

6 Prescribed authority for expenditure on scientific research

6A [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

6AA [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]}

6AAA Prescribed authority for the purposes of sections 35CC and 35CCA

6AAB [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]}

6AAC Prescribed authority for the purposes of section 35CCB

6AB Form of audit report for claiming deductions under sections 35D and 35E

6ABA Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

6ABAA Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

6ABB Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36

6AC [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

6B [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

6C [OMITTED BY THE IT (AMDT.) RULES, 1973, W.E.F. 1-4-1973]

6D [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

6DD Cases and circumstances in which payment in a sum exceeding twenty thousand rupees may be made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft

6DDA Conditions 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

6DDB Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43

6E Limits of reserve for unexpired risks

6EA Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.

6EB Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D

6F Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions

6G Report of audit of accounts to be furnished under section 44AB

6GA Form of report of audit to be furnished under sub-section (2) of section 44DA

6H Form of report of an accountant under sub-section (3) of section 50B

7 Income which is partially agricultural and partially from business

7A Income from the manufacture of rubber

7B Income from the manufacture of coffee

8 Income from the manufacture of tea

8A Conditions for the grant of development allowance

8B Guidelines for notification of zero coupon bond

8C Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36

9 Royalties or copyright fees, etc., for literary or artistic work

8D Method for determining amount of expenditure in relation to income not includible in total income

9A Deduction in respect of expenditure on production of feature films

9B Deduction in respect of expenditure on acquisition of distribution rights of feature films

9C Conditions for carrying forward or set off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

10 Determination of income in the case of non-residents

10A Meaning of expressions used in computation of arm's length price

10B Determination of arm's length price under section 92C

10C Most appropriate method

10D Information and documents to be kept and maintained under section 92D

10E Report from an accountant to be furnished under section 92E

11 [OMITTED BY THE IT (TWENTY-FIRST AMDT.) RULES, 2001, W.E.F 21-8-2001]

11A Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U

11AA Requirements for approval of an institution or fund under section 80G

11B Conditions for allowance for deduction under section 80GG

11C Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA

11D Omitted by the IT (Twentieth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003

11DD Specified diseases and ailments for the purposeS of deduction under section 80DDB

11E [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

11EA Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB

11EE [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

11F General

11G Composition of the National Committee

11H Headquarters and Secretariat

11-I Functions

11J Guidelines for approval of associations and institutions

11K Guidelines for recommending projects or schemes

11L Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee

11M Procedure before the National Committee

11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC