Income_Tax_Rules
Section / Rule Number   Content   
 
26 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A Furnishing of particulars of income under the head Salaries
26B Statement of particulars of income under heads of income other than `Salaries' for deduction of tax at source
26C. Furnishing of evidence of claims by employee for deduction of tax under section 192.
27 Prescribed arrangements for declaration and payment of dividends within India
28 Application for certificates for deduction of tax at lower rates
28A Statement by shareholder claiming receipt of dividend without deduction of tax.
28AA Certificate of no deduction of tax or deduction at lower rates from income other than dividends
28AB Certificate of no deduction of tax in case of certain entities
29 Certificate of no deduction of tax or deduction at lower rates from dividends
29A Form of certificate to be furnished along with the return of income u/ss(4) of secs.80QQB,80R,80RR and 80RRA, and sub-sec.(3) of sec.80RRB and the prescribed auth. for the purposes of sub-sec.(4) of sec.80QQB and sub-secs.(3) of sec.80RRB
29AA Form of certification to be filled with the return of income for claiming deduction under section 80-O
29B Application for certificate authorising receipt of interest and other sums without deduction of tax
29BA. Application for grant of certificate
29C Declaration by person claiming receipt of certain incomes without deduction of tax
29D Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
30 Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
30A Credit for tax deducted at source to a person other than the shareholder in certain circumstances.
31 Certificate of tax deducted at source or tax paid under sub-section (1A) of section 192
31A Statement of deduction of tax under sub-section (3) of section 200.
31AA Quarterly statement of collection of tax under sub-section (3) of section 206C
31AB Annual statement of tax deducted or collected or paid
31AC Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.
31ACA Quarterly return under section 206A.
31ACB Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
32 Monthly statement or certificate of deduction of tax from "Sal­aries".
33 Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
34 Return in lieu of monthly return under rule 32.
35 Annual return of salaries paid and tax deducted therefrom.
36 Prescribed persons for section 206
36A Prescribed authority for purposes of section 206
37 Prescribed returns regarding tax deducted at source under section 206
37A Returns regarding tax deducted at source in the case of non-residents
37AA Return of interest paid to residents without deduction of tax.
37B Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
37BA Credit for tax deducted at source for the purposes of section 199
37BB Furnishing of information by the person responsible for making payment to a non-resident, not being a company, or to a foreign company
37BC Relaxation from deduction of tax at higher rate under section 206AA
26D Furnishing of declaration and evidence of claims by specified senior citizen under section 194P
 
     
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