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Chapter I - PRELIMINARY (From Rule 1 to Rule 2)

Part B - Income from house property

Rule 4Unrealised rent

Part C - Profits and gains of business or profession (From Rule 5 to Rule 6EB)

Part CC - Books of account

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

Part CCC - Reports of audit of accounts of persons carrying on business or profession

Rule 6GReport of audit of accounts to be furnished under section 44AB

Part CCCA - Report of audit in case of income by way of royalties, etc., in case of non-residents

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

Part CCCB - Special provisions for computing profits and gains of business of operation of cruise ships in case of non-residents.

Rule 6GBConditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC

Part CCCC - Report in the case of slump sale

Rule 6HForm of report of an accountant under sub-section (3) of section 50B

Part D - Special cases (From Rule 7 to Rule 10E)

Part DA - Advance Pricing Agreement Scheme (From Rule 10F to Rule 10T)

Part DB - Safe Harbour Rules for International Transactions (From Rule 10TA to Rule 10TG)

Part DC - Safe Harbour Rules for Specified Domestic Transactions (From Rule 10TH to Rule 10THD)

Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)

Part DD - Application of General Anti Avoidance Rule (From Rule 10U to Rule 10UC)

Part DE - Approving Panel (From Rule 10UD to Rule 11)

Part E - Deductions to be made in computing total income (From Rule 11A to Rule 11EA)

Part EE - Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C

Rule 11EEForm of statement to be furnished under section 115K [Omitted]

Part F - National Committee for Promotion of Social and Economic Welfare (From Rule 11F to Rule 11OB)

Part G - Tonnage tax scheme for shipping companies (From Rule 11P to Rule 11T)

Part H - Determination of fair market value of the property other than immovable property (From Rule 11U to Rule 11UAE)

Part I - Determination of value of assets and apportionment of income in certain cases (From Rule 11UB to Rule 11UD)

Part J - Indirect transfer prior to 28th May, 2012 of assets situate in India (From Rule 11UE to Rule 11UF)

Chapter III - ASSESSMENT PROCEDURE (From Rule 12 to Rule 15)

Chapter IIIA - AVOIDANCE OF REPETITIVE APPEALS (From Rule 15A to Rule 16)

Chapter IV - TAX EXEMPTIONS AND RELIEFS (From Rule 16A to Rule 21B)

Chapter V - REGISTRATION OF FIRMS (From Rule 22 to Rule 25)

Chapter VI - DEDUCTION OF TAX AT SOURCE (From Rule 26 to Rule 37BC)

Chapter VIA - COLLECTION OF TAX AT SOURCE (From Rule 37C to Rule 37J)

Chapter VII - PAYMENT OF ADVANCE TAX (From Rule 38 to Rule 40)

Chapter VIIA - TAX CREDIT

Rule 40AClaim for credit [Omitted]

Chapter VIIB - MINIMUM ALTERNATE TAX (From Rule 40B to Rule 40BA)

Chapter VII-BA - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares

Rule 40BBAmount received by the company in respect of issue of share

Chapter VIIC - FRINGE BENEFIT TAX (From Rule 40C to Rule 40F)

Chapter VIII - REFUNDS (From Rule 40G to Rule 41)

Chapter IX - TAX CLEARANCE CERTIFICATES (From Rule 42 to Rule 44B)

Chapter IX-A - SETTLEMENT OF CASES (From Rule 44C to Rule 44DA)

Chapter IX-AA - DISPUTE RESOLUTION COMMITTEE (From Rule 44DAA to Rule 44DAD)

Chapter IX-B - ADVANCE RULINGS (From Rule 44E to Rule 44FA)

Chapter IX-C - MUTUAL AGREEMENT PROCEDURE (From Rule 44G to Rule 44H)

Chapter X - APPEALS (From Rule 45 to Rule 48)

Chapter XA - ANNUITY DEPOSITS (From Rule 48A to Rule 48C)

Chapter XB - ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XXA (From Rule 48D to Rule 48H)

Chapter XC - PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XXC (From Rule 48I to Rule 48L)

Chapter XI - AUTHORISED REPRESENTATIVES (From Rule 49 to Rule 66)

Chapter XII - RECOGNISED PROVIDENT FUNDS (From Rule 67 to Rule 81)

Chapter XIII - APPROVED SUPERANNUATION FUNDS (From Rule 82 to Rule 97)

Chapter XIV - APPROVED GRATUITY FUNDS (From Rule 98 to Rule 111)

Chapter XV - MISCELLANEOUS (From Rule 111A to Rule 134)

APPENDIX (From APPENDIX I to Appendix IV)

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Rule 21AHA - Exercise of option under sub-section (5) of section 115BAE

Income-tax Rules, 1962
Chapter IV
TAX EXEMPTIONS AND RELIEFS

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Co-operative society tax option filing must be made electronically in Form No. 10-IFA for the prescribed assessment years. A resident co-operative society exercising the option under section 115BAE(5) for a previous year relevant to an assessment year beginning on or after 1 April 2024 must file Form No. 10-IFA. The form is to be furnished electronically, either under digital signature or electronic verification code.

Notification No. 83/2023 Dated: 29-09-2023 Rule 21AHA inserted under exercise of option under sub-section (5) of section 115BAE - Income-tax (Twenty-Third Amendment) Rules, 2023.

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Form 10IFA Application for exercise of option under sub-section (5) of section 115BAE of the Income-tax Act, 1961

Section 115BAE - Tax on income of certain new manufacturing co-operative societies

Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Co-operative society tax option filing must be made electronically in Form No. 10-IFA for the prescribed assessment years.

A resident co-operative society exercising the option under section 115BAE(5) for a previous year relevant to an assessment year beginning on or after 1 April 2024 must file Form No. 10-IFA. The form is to be furnished electronically, either under digital signature or electronic verification code.

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Rule 21AHA - Exercise of option under sub-section (5) of section 115BAE

Income-tax Rules, 1962
Chapter IV
TAX EXEMPTIONS AND RELIEFS

Co-operative society tax option filing must be made electronically in Form No. 10-IFA for the prescribed assessment years.

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Rule 21AHA - Exercise of option under sub-section (5) of section 115BAE

Income-tax Rules, 1962 Chapter IV TAX EXEMPTIONS AND RELIEFS

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Co-operative society tax option filing must be made electronically in Form No. 10-IFA for the prescribed assessment years.

Topics

Income-tax Rules, 1962
Chapter IV
TAX EXEMPTIONS AND RELIEFS