Knowledge Bank
Income-tax Rules, 2026
Browse 333 rule numbers. 333 guides include source-checked rule text and practical explanations. All rule headings follow the official source.
Read the official notified RulesRules 1–25
- Rule 1Short title and commencement
- Rule 2Definitions
- Rule 3Arrangements for declaration and payment of dividends within India
- Rule 4Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
- Rule 5Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
- Rule 6Method of determination of period of holding of capital assets in certain cases
- Rule 7Procedure for notification of zero coupon bond
- Rule 8Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
- Rule 9Determination of income in case of non-residents
- Rule 10Definition of terms for rules 11 and 12
- Rule 11Fair market value of assets in certain cases
- Rule 12Determination of income attributable to assets in India
- Rule 13Threshold for purposes of significant economic presence
- Rule 14Method for determining amount of expenditure in relation to income not includible in total income
- Rule 15Valuation of perquisites
- Rule 16Annual accretion referred to in section 17(1)(i)
- Rule 17Salary income for purposes of section 17(1)(c)(ii)
- Rule 18Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner
- Rule 19Gross total income for purposes of section 17(3)(b)
- Rule 20Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation
- Rule 21Unrealised rent
- Rule 22Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt
- Rule 23Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
- Rule 24Notification of infrastructure facility for the purposes of section 32(e)
- Rule 25Depreciation
Rules 26–50
- Rule 26Cases 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 provided in rule 48
- Rule 27Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
- Rule 28Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
- Rule 29Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
- Rule 30Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
- Rule 31Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
- Rule 32Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
- Rule 33Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
- Rule 34Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
- Rule 35Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)
- Rule 36Procedure 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)
- Rule 37Procedure for approval of agricultural extension project under section 47(1)(a)
- Rule 38Conditions for notification of agricultural extension projects under section 47(1)(a)
- Rule 39Procedure for approval of skill development projects under section 47(1)(b)
- Rule 40Conditions subject to which a skill development project is to be notified under section 47(1)(b)
- Rule 41Expenditure for obtaining right to use spectrum for telecommunication services
- Rule 42Special provision regarding interest on bad and doubtful debt of specified financial institution
- Rule 43Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
- Rule 44Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2]
- Rule 45Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
- Rule 46Maintenance of books of account under section 62
- Rule 47Report of audit of accounts to be furnished under section 63
- Rule 48Other electronic modes of payment
- Rule 49Computation of capital gains for purposes of section 67(5)
- Rule 50Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
Rules 51–75
- Rule 51Other conditions required to be fulfilled by the original fund
- Rule 52Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72
- Rule 53Computation of fair market value of capital assets for purposes of section 77
- Rule 54Form of report of an accountant in respect of slump sale
- Rule 55Conditions for reference to Valuation Officers under section 91(1)(b)
- Rule 56Meaning of expressions used in determination of fair market value
- Rule 57Determination of fair market value
- Rule 58Prescribed class of persons for the purpose of section 92(3)(i) and section 79
- Rule 59Computation of income chargeable to tax under section 92(2)(l)
- Rule 60Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
- Rule 61Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154
- Rule 62Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
- Rule 63Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
- Rule 64Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
- Rule 65Conditions for claim for deduction under section 134
- Rule 66Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144
- Rule 67Form of particulars to be furnished along with return of income for claiming deduction under section 144
- Rule 68Furnishing of report under section 146
- Rule 69Report of accountant to be furnished under section 147(4)(a)
- Rule 70Form of certificate to be furnished under section 151(5)
- Rule 71Prescribed authority and form of certificate to be furnished under section 152(5)
- Rule 72The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)
- Rule 73Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
- Rule 74Taxation of income from retirement benefit account maintained in a notified country
- Rule 75Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
Rules 76–100
- Rule 76Foreign tax credit
- Rule 77Meaning of expressions used in determination of arm's length price
- Rule 78Other method for determination of arm's length price
- Rule 79Determination of arm's length price under section 165
- Rule 80Most appropriate method
- Rule 81Determination of arm's length price in certain cases
- Rule 82Exercise of option for determination of arm's length price for multiple years in a single proceeding
- Rule 83Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments
- Rule 84Information and documents to be kept and maintained under section 171(1)
- Rule 85Report from an accountant to be furnished under section 172
- Rule 86Definitions for safe harbour rules for international transactions
- Rule 87Eligible assessee for safe harbour rules for international transactions
- Rule 88Eligible international transactions for safe harbour
- Rule 89Safe harbour for eligible international transactions
- Rule 90Procedure relating to transactions other than provision of information technology services
- Rule 91Procedure relating to transactions of provision of information technology services
- Rule 92Safe harbour rules for international transactions not to apply in certain cases
- Rule 93Mutual agreement procedure not to apply where safe harbour for international transactions is accepted
- Rule 94Definitions for safe harbour rules for specified domestic transaction
- Rule 95Eligible assessee for safe harbour rules for specified domestic transactions
- Rule 96Eligible specified domestic transaction for safe harbour
- Rule 97Safe harbour for eligible specified domestic transaction
- Rule 98Procedure governing safe harbour rules for specified domestic transactions
- Rule 99Definitions for safe harbour rules for income attribution in case of income from business and profession
- Rule 100Safe harbour for income attribution in case of income from business and profession
Rules 101–125
- Rule 101Procedure governing safe harbour rules for income attribution in case of income from business and profession
- Rule 102Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
- Rule 103Meaning of expressions used in matters in respect of advance pricing agreement
- Rule 104Persons eligible to apply
- Rule 105Pre-filing consultation
- Rule 106Application for advance pricing agreement
- Rule 107Withdrawal of application for agreement
- Rule 108Preliminary processing of application
- Rule 109Procedure
- Rule 110Terms of the agreement
- Rule 111Roll back of Agreement
- Rule 112Amendments to application
- Rule 113Furnishing of annual compliance report
- Rule 114Compliance audit of agreement
- Rule 115Revision of an agreement
- Rule 116Cancellation of an agreement
- Rule 117Procedure for giving effect to rollback provision of an Agreement
- Rule 118Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
- Rule 119Renewing an agreement
- Rule 120Miscellaneous
- Rule 121Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement
- Rule 122Procedure to deal with requests for bilateral or multilateral advance pricing agreements
- Rule 123Maintenance and furnishing of information and document by constituent entity of an international group under section 171
- Rule 124Furnishing of report in respect of an international group under section 511
- Rule 125Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
Rules 126–150
- Rule 126Conditions and activities for finance company located in any International Financial Services Centre for section 177
- Rule 127Determination of consequences of impermissible avoidance arrangement
- Rule 128Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
- Rule 129Notice and Forms for reference under section 274
- Rule 130Time limits
- Rule 131Procedure before Approving Panel
- Rule 132Remuneration
- Rule 133Modes of payment for the purpose of section 187
- Rule 134Exercise of option for taxation of royalty income from patent under section 194(1)[Table: Sl. No. 2]
- Rule 135Calculation of net winnings from online games for purpose of section 194(1)[Table: Sl. No. 5]
- Rule 136Exercise or withdrawal of option for new tax regime
- Rule 137Form of report for computation of book profit of companies
- Rule 138Form of report for computation of adjusted total income by certain persons other than a company
- Rule 139Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
- Rule 140Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
- Rule 141Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
- Rule 142Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
- Rule 143Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
- Rule 144Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
- Rule 145Statements under sections 221(4), 222(2), 223(5) and 224(9)
- Rule 146Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
- Rule 147Publication and circulation of orders of Board under section 239(3)(a)
- Rule 148Search and Seizure under section 247
- Rule 149Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
- Rule 150Valuation under section 247(9)
Rules 151–175
- Rule 151Requisition of books of account, etc. under section 248
- Rule 152Release of remaining assets under section 250
- Rule 153Distraint and sale
- Rule 154Form of information under section 254(1)
- Rule 155Disclosure of information related to assessees under section 258(2)
- Rule 156Prescribed income-tax authority under section 259
- Rule 157Persons Exempt from obtaining Permanent Account Number under section 262
- Rule 158Application for allotment of a Permanent Account Number
- Rule 159Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
- Rule 160Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
- Rule 161Transactions for purposes of section 262(9)(a)
- Rule 162When PAN becomes inoperative under section 262(6)
- Rule 163Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
- Rule 164Forms, eligibility, verification etc. in respect of return of income
- Rule 165Furnishing of updated return of income under section 263(6) read with 263(2)
- Rule 166Conditions for treating a return as defective return under section 263(7)
- Rule 167Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
- Rule 168Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
- Rule 169Form of verification for furnishing information under section 268(1)(c)
- Rule 170Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
- Rule 171Forms for report of audit or inventory valuation under section 268(5)
- Rule 172Procedure for purposes of determining expenses for audit or inventory valuation
- Rule 173Jurisdiction of Valuation Officers as per section 2(110) read with section 269
- Rule 174Day and time for inspection by Valuation Officers, etc., as per section 269(3)
- Rule 175Prescribed authority for issue of notice under section 270(8)
Rules 176–200
- Rule 176Procedure for faceless assessment, reassessment or recomputation under section 273(1)
- Rule 177Modified return of income in respect of business reorganisation under section 314
- Rule 178Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source
- Rule 179Notice of demand under section 289
- Rule 180Return of income in respect of block assessment under section 294(1)
- Rule 181Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)
- Rule 182Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
- Rule 183Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
- Rule 184Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
- Rule 185Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
- Rule 186Application under section 342(5) for change of purpose for which income has been accumulated or set apart
- Rule 187Books of account and other documents to be kept and maintained by a registered non-profit organisation
- Rule 188Report of audit in case of registered non-profit organisations under section 348
- Rule 189Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
- Rule 190Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
- Rule 191Mode of service of any order referred to in section 358(3)(b)
- Rule 192Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
- Rule 193Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
- Rule 194Declaration under section 375
- Rule 195Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
- Rule 196Constitution of Dispute Resolution Committee under section 379
- Rule 197Application for resolution of dispute before the Dispute Resolution Committee under section 379
- Rule 198Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
- Rule 199Definitions
- Rule 200Application for obtaining an advance ruling under section 383
Rules 201–225
- Rule 201Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
- Rule 202Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
- Rule 203Credit for tax deducted or collected at source
- Rule 204Furnishing of particulars for deduction of tax at source from income under head “Salaries”
- Rule 205Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”
- Rule 206Rate of exchange for conversion into rupees of income expressed in foreign currency
- Rule 207Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency
- Rule 208Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
- Rule 209Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
- Rule 210Condition 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]
- Rule 211Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
- Rule 212Declaration by a buyer for no collection of tax at source under section 394(2)
- Rule 213Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
- Rule 214Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
- Rule 215Certificate of tax deducted or collected at source to be furnished under section 395(4)
- Rule 216Application for allotment of a tax deduction and collection account number
- Rule 217Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non- residents
- Rule 218Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
- Rule 219Statement of deduction or collection of tax at source under section 397(3)(b)
- Rule 220Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Rule 221Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default
- Rule 222Notice of demand under section 289
- Rule 223Estimate of advance tax under section 407(8)
- Rule 224Form of statement under section 413 or section 414
- Rule 225Procedure for recovery of tax for the purposes of sections 413 and 475.
Rules 226–250
- Rule 226Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
- Rule 227Prescribed authority for tax clearance certificates under section 420
- Rule 228Forms and certificates for the purposes of section 420
- Rule 229Production of certificate under section 420
- Rule 230Refund claim under section 434
- Rule 231Form of application under section 440
- Rule 232Service of notice, summons, requisition, order and other communication under section 501
- Rule 233Authentication of notices and other documents
- Rule 234Furnishing of annual statement by a non-resident having liaison office in India
- Rule 235Information or documents to be furnished under section 506
- Rule 236Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
- Rule 237Furnishing of statement of financial transaction
- Rule 238Definitions
- Rule 239Information to be maintained and reported
- Rule 240Due diligence requirement
- Rule 241Definitions for purposes of rules 242, 243 and 244
- Rule 242Obligation for reporting transaction of crypto-asset under section 509
- Rule 243Reporting requirements for transaction of crypto-asset under section 509
- Rule 244Due diligence procedures under section 509
- Rule 245Annual Information Statement
- Rule 246Application for registration as valuer under section 514
- Rule 247Qualification of registered valuer for the purposes of section 514
- Rule 248Charging of fee and submission of valuation report under section 514
- Rule 249Removal from register of names of valuers and restoration
- Rule 250Definitions for the purposes of rules 251 to 268
Rules 251–275
- Rule 251Accountancy examinations recognised
- Rule 252Educational qualifications prescribed
- Rule 253Nature of business relationship
- Rule 254Appearance by Authorised Representative in certain cases
- Rule 255Register of income-tax practitioners
- Rule 256Application for registration
- Rule 257Certificate of registration
- Rule 258Cancellation of certificate
- Rule 259Cancellation of certificate obtained by misrepresentation
- Rule 260Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Rule 261Prescribed authority to order an inquiry
- Rule 262Charge-sheet
- Rule 263Inquiry Officer
- Rule 264Proceedings before Inquiry Officer
- Rule 265Order of the prescribed authority
- Rule 266Procedure if no Inquiry Officer appointed
- Rule 267Change of Inquiry Officer
- Rule 268Powers of prescribed authority and Inquiry Officer
- Rule 269Procedure to be followed in calculating interest under section 533(2)(u)
- Rule 270Determination of income, being partly from agricultural and partly from business
- Rule 271Income from manufacture of rubber, coffee and tea
- Rule 272Deduction in respect of expenditure on production of feature films
- Rule 273Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Rule 274Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
- Rule 275Approval of the investment fund at its option for purposes of section 9(12)
Rules 276–300
- Rule 276Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
- Rule 277Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
- Rule 278Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
- Rule 279Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act
- Rule 280Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
- Rule 281Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act
- Rule 282Notification of pension fund and other conditions to be satisfied by the pension fund
- Rule 283Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
- Rule 284Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
- Rule 285Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
- Rule 286Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
- Rule 287Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
- Rule 288Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
- Rule 289Rules for functioning of an electoral trust
- Rule 290Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
- Rule 291Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
- Rule 292Investment of fund moneys
- Rule 293Nomination
- Rule 294Accounts
- Rule 295Assigning or creating a charge on beneficial interest in a recognized provident fund
- Rule 296Application for recognition
- Rule 297Order of recognition
- Rule 298Withdrawal of recognition
- Rule 299Exemption from tax when recognition withdrawn
- Rule 300Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
Rules 301–325
- Rule 301Definitions for purposes of rules 302 to 315
- Rule 302Conditions regarding trust and trustees
- Rule 303Investment of fund moneys
- Rule 304Admission of directors to a fund
- Rule 305Ordinary annual contributions
- Rule 306Initial contributions
- Rule 307Scheme of insurance or annuity
- Rule 308Commutation of annuity
- Rule 309Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
- Rule 310Penalty, where employee assigns or charges interest in fund
- Rule 311Arrangements on winding up, etc., of business
- Rule 312Arrangements for winding up, etc., of fund
- Rule 313Application of approval
- Rule 314Amendment of rules, etc., of fund
- Rule 315Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
- Rule 316Definitions for purposes of rules 317 to 329
- Rule 317Conditions regarding trust and trustees
- Rule 318Investment of fund moneys
- Rule 319Nomination
- Rule 320Admission of directors to a fund
- Rule 321Ordinary annual contributions
- Rule 322Initial contributions
- Rule 323Assigning or creating a charge on beneficial interest in a gratuity fund
- Rule 324Employer not to have interest in fund moneys
- Rule 325Arrangements for winding up, etc., of business
Rules 326–333
- Rule 326Arrangements for winding up of the fund
- Rule 327Application for approval
- Rule 328Amendment of rules, etc., of fund
- Rule 329Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
- Rule 330Limits of reserve for unexpired risks
- Rule 331Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
- Rule 332Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.
- Rule 333Electronic payment of tax, interest, fee and penalty
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