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1. Short title and commencement
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2. Definitions
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3. Arrangements for declaration and payment of dividends within India
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4.Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).
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5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92).
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6. Method of determination of period of holding of capital assets in certain cases
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7. Procedure for notification of zero coupon bond
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8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.—
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9. Determination of income in case of non-residents
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10. Definition of terms for rules 11 and 12.
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11. Fair market value of assets in certain cases
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12. Determination of income attributable to assets in India.
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13. Threshold for purposes of significant economic presence.
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14. Method for determining amount of expenditure in relation to income not includible in total income.
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15. Valuation of perquisites.
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16. Annual accretion referred to in section 17(1)(i).
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17. Salary income for purposes of section 17(1)(c)(ii).
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18. Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner.
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19. Gross total income for purposes of section 17(3)(b).
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20. Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation.
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21. Unrealised rent.
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22. Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt.
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23. Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
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24. Notification of infrastructure facility for the purposes of section 32(e).
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25. Depreciation.
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26. Cases 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.
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27. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.
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28. Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.
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29. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).
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30. Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
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31. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
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32. Procedure, 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.
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33. Conditions 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).
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34. Conditions 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).
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35. Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).
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36. Procedure 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).
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37. Procedure for approval of agricultural extension project under section 47(1)(a).
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38. Conditions for notification of agricultural extension projects under section 47(1)(a)
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39. Procedure for approval of skill development projects under section 47(1)(b)
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40. Conditions subject to which a skill development project is to be notified under section 47(1)(b).
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41. Expenditure for obtaining right to use spectrum for telecommunication services.
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42. Special provision regarding interest on bad and doubtful debt of specified financial institution.
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43. Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.
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44. Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].
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45. Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].
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46. Maintenance of books of account under section 62.
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47. Report of audit of accounts to be furnished under section 63.
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48. Other electronic modes of payment.
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49. Computation of capital gains for purposes of section 67(5).
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50. Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.
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51. Other conditions required to be fulfilled by the original fund.
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52. Rate 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.
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53. Computation of fair market value of capital assets for purposes of section 77.
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54. Form of report of an accountant in respect of slump sale.
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55. Conditions for reference to Valuation Officers under section 91(1)(b).
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56. Meaning of expressions used in determination of fair market value.
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57. Determination of fair market value.
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58. Prescribed class of persons for the purpose of section 92(3)(i) and section 79.
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59. Computation of income chargeable to tax under section 92(2)(l).
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60. Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.
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61. Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.
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62. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.
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63. Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133.
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64. Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).
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65. Conditions for claim for deduction under section 134.
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66. Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144.
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67. Form of particulars to be furnished along with return of income for claiming deduction under section 144.
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68. Furnishing of report under section 146.
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69. Report of accountant to be furnished under section 147(4)(a).
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70. Form of certificate to be furnished under section 151(5).
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71. Prescribed authority and form of certificate to be furnished under section 152(5).
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72. The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6).
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73. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
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74. Taxation of income from retirement benefit account maintained in a notified country
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75. Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2).
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76. Foreign tax credit
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77. Meaning of expressions used in determination of arm‘s length price.
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78. Other method for determination of arm‘s length price
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79. Determination of arm‘s length price under section 165.
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80. Most appropriate method
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81. Determination of arm's length price in certain cases.
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82. Exercise of option for determination of arm‘s length price for multiple years in a single proceeding.
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83. Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.
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84. Information and documents to be kept and maintained under section 171(1)
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85. Report from an accountant to be furnished under section 172.
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86. Definitions for safe harbour rules for international transactions.
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87. Eligible assessee for safe harbour rules for international transactions
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88. Eligible international transactions for safe harbour.
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89. Safe harbour for eligible international transactions.
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90. Procedure relating to transactions other than provision of information technology services.
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91. Procedure relating to transactions of provision of information technology services.
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92. Safe harbour rules for international transactions not to apply in certain cases
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93. Mutual agreement procedure not to apply where safe harbour for international transactions is accepted.
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94. Definitions for safe harbour rules for specified domestic transaction.
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95. Eligible assessee for safe harbour rules for specified domestic transactions.
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96. Eligible specified domestic transaction for safe harbour
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97. Safe harbour for eligible specified domestic transaction.
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98. Procedure governing safe harbour rules for specified domestic transactions.
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99. Definitions for safe harbour rules for income attribution in case of income from business and profession.
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100. Safe harbour for income attribution in case of income from business and profession.
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