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Income Tax Rules Section / Rule Number   Content         Act / Rule Name Part-I. PRELIMINARY Part-II. DETERMINATION OF INCOME Part-III. ASSESSMENT PROCEDURE Part-IIIA. AVOIDANCE OF REPETITIVE APPEALS Part-IV. TAX EXEMPTIONS AND RELIEFS Part-V. REGISTRATION OF FIRMS Part-VI. DEDUCTION OF TAX AT SOURCE Part-VIA. COLLECTION OF TAX AT SOURCE Part-VII. PAYMENT OF ADVANCE TAX Part-VIIA. TAX CREDIT Part-VIIB. SPECIAL PROVISIONS FOR PAYMENT OF TAX BY COMPANIES AND CERTAIN PERSONS OTHER THAN A COMPANY Part-VIIC. FRINGE BENEFIT TAX Part-VIII. REFUNDS Part-IX. TAX CLEARANCE CERTIFICATES Part-IXA. SETTLEMENT OF CASES Part-IXAA DISPUTE RESOLUTION COMMITTEE Part-IXB. ADVANCE RULINGS Part-IXC. MUTUAL AGREEMENT PROCEDURE Part-X. APPEALS Part-XA. ANNUITY DEPOSITS Part-XB. ACQUISITION OF IMMOVABLE PROPERTIES UNDER XXA Part-XC. PURCHASE OF IMMOVABLE PROPERTIES UNDER XXC Part-XI. AUTHORISED REPRESENTATIVES Part-XII. RECOGNISED PROVIDENT FUNDS Part-XIII. APPROVED SUPERANNUATION FUNDS Part-XIV. GRATUITY FUNDS Part-XV. MISCELLANEOUS APPENDIX I APPENDIX IA APPENDIX III Appendix IV

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