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Income Tax Rules
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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
2F
Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) 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 research association under clause (ii) or clause (iii) 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
5F
Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
6
Prescribed authority15 for expenditure on scientific research
6A
Prescribed authority, services, etc., for agricultural development allowance
6AA
Prescribed activities for export markets development allowance
6AAA
Prescribed authority for the purposes of sections 35CC39 and 35CCA
6AAB
Statement of expenditure for claiming deduction under section 35CC
6AAC
Prescribed authority for the purposes of section 35CCB
6AAD
Guidelines for approval of agricultural extension project under section 35CCC
6AAE
Conditions subject to which an agricultural extension project is to be notified under section 35CCC
6AAF
Guidelines for approval of skill development project under section 35CCD
6AAG
Conditions subject to which a skill development project is to be notified under section 35CCD
6AAH
Meaning of expressions used in rule 6AAF and rule 6AAG
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
Limits and conditions for allowance of expenditure in certain cases
6B
Expenditure on advertisement
6C
Expenditure on residential accommodation including guest houses
6D
Expenditure in connection with travelling, etc
6DD
Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee 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
News Section
News
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30 Jun 25
Next GST Council meeting may eliminate 12% tax slab and shift items to other slabs
ICAI Unites CAs and Entrepreneurs to Power MSME & Startup Ecosystem for Viksit Bharat 2047
29 Jun 25
Ravi Agrawal Reappointed as CBDT Chairman on Contract Basis Till June 2026
Orissa HC: Section 12A Exemption Can’t Be Denied Solely for Delay in Submitting Audit Report
28 Jun 25
Madras HC: No Interest on GST Due if Paid to Cash Ledger, Even with Late GSTR-3B
Madras High Court Quashes GST Demand Order U/S 74 for Lack of Independent Reasoning
GST Penalty Blocked: Calcutta HC Restrains Action Without Prior Approval
26 Jun 25
FM Sitharaman Directs CBDT to Accelerate Tax Refunds and Settle Pending Appeals
GST Tax Evasion Scam Worth Rs 524 Crore Busted, Seven Arrested Across States
CBIC Clarifies Review and Appeal Process for GST Orders Passed by CAA
Maharashtra Moves to Sync State GST Law with CGST Act Amendments
Delhi HC Flags Prima Facie Double Demand in GST ITC Reversal and Utilisation Case
25 Jun 25
CBDT Grants Income Tax Exemption to FSSAI Under Section 10(46A)
NPCI Rolls Out Real-Time PAN & Bank Validation to Speed Up Tax Refunds
Maharashtra GST AAR: 18% Tax Applicable on Shifting of Transmission Lines for Dedicated Consumers
Supreme Court Criticises Misuse of Conditional Bail Undertakings After GST Fraud
24 Jun 25
GST Scam Busted: Advocate Among Two Arrested for Running Fake GST Firm Racket in Delhi
Calcutta HC Sends Back Bajaj’s Appeal to GST Authority Over ITC Legality Lapse
ITR Scrutiny Selection New Rules Updated for FY 2025-26
NPCI Rolls Out Real-Time PAN & Bank Validation to Speed Up Tax Refunds
23 Jun 25
Gross Direct Tax Collection Rises 4.86% in FY26 Despite Surge in Refunds
ICAI Mandates Disclosure of Auditor`s Opinion While Generating UDIN for GST & Tax Audits
22 Jun 25
NPCI Launches Real-Time PAN and Bank Account Validation API on Income Tax Portal
MCA Allows Separate Filing of e-Form CSR-2 on V3 Portal After Transition from MCA21 V2 to V3
TDS Exemption for IFSC Units Under Section 80LA Effective July 1, 2025
21 Jun 25
Madras HC: Reminder Notice Mandatory Before Ex-Parte GST Order U/S 169
ITAT Delhi: Tax Deduction U/S 54F Not Allowed for Property Bought in Mother’s Name
Gujarat HC: Omission of GST Rule 96(10) Applies Prospectively to All Pending Proceedings
20 Jun 25
CBDT Notifies Tax Exemption for Forum of Regulators Under Section 10(46) of Income Tax Act
Handling of Inadvertently Rejected records on IMS
GST Appellate Tribunal Framework: MoF Releases Corrigendum to Rectify G.S.R. 256(E)
Jharkhand HC Acts Against Supplier for GSTR-1 Non-Filing and Non-Remittance of GST Collections
MCA Fines CA ?50K for Failing to Report Auditor Resignation
19 Jun 25
Tax Professionals Raise Alarm Over Misuse of GST Section 74(A) Notices
MCA Grants One-Time Fee Relaxation on 13 E-Forms Amid Transition to New Portal
Delhi HC Grants Relief to NRI After Buyer’s TDS Filing Error Triggers Income Tax Notice
HP High Court: University Must Get Fair Hearing, AO Can’t Act Unilaterally as Prosecutor and Judge
18 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
MCA Grants Fee Waiver for 13 E-Forms Amid Transition to MCA21 Version 3
Bombay HC: Cash Credit Account Not Subject to Attachment as Property Under GST Section 83
Mumbai CGST Introduces Grievance Mechanism to Resolve GST Registration Issues
17 Jun 25
GSTN Introduces Enhanced Inter-operable Services Between E-Way Bill Portals
CBDT Notifies Tax Exemption for HP School Education Board Under Section 10(46)
Charitable and Religious Trusts to Face Stricter Income Tax Scrutiny in FY 2025-26
Union Minister Gadkari Urges GST Cut on Crude Ethanol to Boost Flex-Fuel Vehicle Adoption
Rajasthan GST AAR: Subcontracted Labour Under PMAY Not Eligible for Tax Exemption
16 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
15 Jun 25
FM Sitharaman to Hold High-Level GST, Income Tax and Customs Review Meetings This June
CBDT Notifies Fresh Guidelines for Compulsory Scrutiny of Income Tax Returns for FY 2025-26
Air India Crash: Tata Group`s Rs 1 Crore Ex-Gratia Payment Likely Exempt from Income Tax
ITAT Mumbai: No Addition for 26AS-Sales Mismatch Caused by Client’s Double TDS Deduction
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
07 Jul 25
"Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."
07 Jul 25
"Seller to upload declarations received in June, from buyers for non-deduction of TCS. "
07 Jul 25
Return of External Commercial Borrowings for June.
10 Jul 25
Monthly Return by Tax Deductors for June.
10 Jul 25
Monthly Return by e-commerce operators for June.
11 Jul 25
Monthly Return of Outward Supplies for June.
13 Jul 25
Quarterly return of Outward Supplies for Apr-Jun (QRMP)
13 Jul 25
Monthly Return by Non-resident taxable person for June.
13 Jul 25
Monthly Return of Input Service Distributor for June.
15 Jul 25
E-Payment of PF for June.
15 Jul 25
Payment of ESI for June
15 Jul 25
Details of Deposit of TDS/TCS of June by book entry by an office of the Government.
15 Jul 25
TCS statements for April-June.
15 Jul 25
Statement by Banks etc. in respect of foreign remittances during April-June.
15 Jul 25
E-filing of form 15G/H for April-June.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in May.
15 Jul 25
Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in May.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in May.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in May.
15 Jul 25
RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 24-25.
15 Jul 25
Annual Return of Foreign Assets & Liabilities for FY 24-25 to be filed by companies, LLPs, etc. which have received FDI and/or made overseas investment and who hold foreign assets/ liabilities.
15 Jul 25
Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3. Online payment to be made at htttps://dlabourwelfareboard.delhi.gov.in after registration at this portal. Prior registration under Delhi Shops & Establishments Act is required at htt
18 Jul 25
Payment of tax under Composition Scheme for June quarter.
20 Jul 25
Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
20 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jul 25
Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
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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