All 333 rules and both appendices — in the order the Rules run, and again grouped by the chapter of the Act each rule serves.
The Income-tax Rules, 1962 grew for sixty years by insertion, which is why they ended up with rules numbered 11UAC and 21AIA. The 2026 Rules renumber from 1 to 333 in a single clean run, with no letter suffixes at all. That is convenient and it is also a trap: a rule number quoted in an older order, circular or judgment almost never means the same rule today.
The second change is where a rule points. A 2026 rule cites a section of the Income-tax Act, 2025 and, very often, a Schedule to that Act. A great deal of what used to sit in section 10 and Chapter VI-A of the 1961 Act now lives in a Schedule, so a rule that once read as a self-contained condition now sends the reader on one more hop.
| Rule | What it deals with |
|---|---|
| 1 | Short title and commencement |
| 2 | Definitions |
| 3 | Arrangements for declaration and payment of dividends within India |
| 4 | Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92) |
| 5 | Procedure for notification of a recognised stock exchange for the purposes of section 2(92) |
| 6 | Method of determination of period of holding of capital assets in certain cases |
| 7 | Procedure for notification of zero coupon bond |
| 8 | Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship |
| 9 | Determination of income in case of non-residents |
| 10 | Definition of terms for rules 11 and 12 |
| 11 | Fair market value of assets in certain cases |
| 12 | Determination of income attributable to assets in India |
| 13 | Threshold for purposes of significant economic presence |
| 14 | Method for determining amount of expenditure in relation to income not includible in total income |
| 15 | Valuation of perquisites |
| 16 | Annual accretion referred to in section 17(1)(i) |
| 17 | Salary income for purposes of section 17(1)(c)(ii) |
| 18 | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
| 19 | Gross total income for purposes of section 17(3)(b) |
| 20 | Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation |
| 21 | Unrealised rent |
| 22 | Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt |
| 23 | Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) |
| 24 | Notification of infrastructure facility for the purposes of section 32(e) |
| 25 | Depreciation |
| 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 |
| 27 | Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 |
| 28 | Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51 |
| 29 | Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2) |
| 30 | Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c) |
| 31 | Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a) |
| 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 |
| 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) |
| 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) |
| 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) |
| 36 | Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) |
| 37 | Procedure for approval of agricultural extension project under section 47(1)(a) |
| 38 | Conditions for notification of agricultural extension projects under section 47(1)(a) |
| 39 | Procedure for approval of skill development projects under section 47(1)(b) |
| 40 | Conditions subject to which a skill development project is to be notified under section 47(1)(b) |
| 41 | Expenditure for obtaining right to use spectrum for telecommunication services |
| 42 | Special provision regarding interest on bad and doubtful debt of specified financial institution |
| 43 | Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services |
| 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] |
| 45 | Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6] |
| 46 | Maintenance of books of account under section 62 |
| 47 | Report of audit of accounts to be furnished under section 63 |
| 48 | Other electronic modes of payment |
| 49 | Computation of capital gains for purposes of section 67(5) |
| 50 | Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72 |
| 51 | Other conditions required to be fulfilled by the original fund |
| 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 |
| 53 | Computation of fair market value of capital assets for purposes of section 77 |
| 54 | Form of report of an accountant in respect of slump sale |
| 55 | Conditions for reference to Valuation Officers under section 91(1)(b) |
| 56 | Meaning of expressions used in determination of fair market value |
| 57 | Determination of fair market value |
| 58 | Prescribed class of persons for the purpose of section 92(3)(i) and section 79 |
| 59 | Computation of income chargeable to tax under section 92(2)(l) |
| 60 | Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation |
| 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 |
| 62 | Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 |
| 63 | Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133 |
| 64 | Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv) |
| 65 | Conditions for claim for deduction under section 134 |
| 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 |
| 67 | Form of particulars to be furnished along with return of income for claiming deduction under section 144 |
| 68 | Furnishing of report under section 146 |
| 69 | Report of accountant to be furnished under section 147(4)(a) |
| 70 | Form of certificate to be furnished under section 151(5) |
| 71 | Prescribed authority and form of certificate to be furnished under section 152(5) |
| 72 | Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) |
| 73 | Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc. |
| 74 | Taxation of income from retirement benefit account maintained in a notified country |
| 75 | Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) |
| 76 | Foreign tax credit |
| 77 | Meaning of expressions used in determination of arm’s length price |
| 78 | Other method for determination of arm’s length price |
| 79 | Determination of arm’s length price under section 165 |
| 80 | Most appropriate method |
| 81 | Determination of arm’s length price in certain cases |
| 82 | Exercise of option for determination of arm’s length price for multiple years in a single proceeding |
| 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 |
| 84 | Information and documents to be kept and maintained under section 171(1) |
| 85 | Report from an accountant to be furnished under section 172 |
| 86 | Definitions for safe harbour rules for international transactions |
| 87 | Eligible assessee for safe harbour rules for international transactions |
| 88 | Eligible international transactions for safe harbour |
| 89 | Safe harbour for eligible international transactions |
| 90 | Procedure relating to transactions other than provision of information technology services |
| 91 | Procedure relating to transactions of provision of information technology services |
| 92 | Safe harbour rules for international transactions not to apply in certain cases |
| 93 | Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted |
| 94 | Definitions for safe harbour rules for specified domestic transaction |
| 95 | Eligible assessee for safe harbour rules for specified domestic transactions |
| 96 | Eligible specified domestic transaction for safe harbour |
| 97 | Safe harbour for eligible specified domestic transaction |
| 98 | Procedure governing safe harbour rules for specified domestic transactions |
| 99 | Definitions for safe harbour rules for income attribution in case of income from business and profession |
| 100 | Safe harbour for income attribution in case of income from business and profession |
| 101 | Procedure governing safe harbour rules for income attribution in case of income from business and profession |
| 102 | Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised |
| 103 | Meaning of expressions used in matters in respect of advance pricing agreement |
| 104 | Persons eligible to apply |
| 105 | Pre-filing consultation |
| 106 | Application for advance pricing agreement |
| 107 | Withdrawal of application for agreement |
| 108 | Preliminary processing of application |
| 109 | Procedure |
| 110 | Terms of the agreement |
| 111 | Roll back of Agreement |
| 112 | Amendments to application |
| 113 | Furnishing of annual compliance report |
| 114 | Compliance audit of agreement |
| 115 | Revision of an agreement |
| 116 | Cancellation of an agreement |
| 117 | Procedure for giving effect to rollback provision of an Agreement |
| 118 | Relief in tax payable under section 206(1) due to operation of section 206(1)(i) |
| 119 | Renewing an agreement |
| 120 | Miscellaneous |
| 121 | Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement |
| 122 | Procedure to deal with requests for bilateral or multilateral advance pricing agreements |
| 123 | Maintenance and furnishing of information and document by constituent entity of an international group under section 171 |
| 124 | Furnishing of report in respect of an international group under section 511 |
| 125 | Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176 |
| 126 | Conditions and activities for finance company located in any International Financial Services Centre for section 177 |
| 127 | Determination of consequences of impermissible avoidance arrangement |
| 128 | Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases |
| 129 | Notice and Forms for reference under section 274 |
| 130 | Time limits |
| 131 | Procedure before Approving Panel |
| 132 | Remuneration |
| 133 | Modes of payment for the purpose of section 187 |
| 134 | Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2] |
| 135 | Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5] |
| 136 | Exercise or withdrawal of option for new tax regime |
| 137 | Form of report for computation of book profit of companies |
| 138 | Form of report for computation of adjusted total income by certain persons other than a company |
| 139 | Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act |
| 140 | Determination of income of a specified fund attributable to units held by non-residents under section 210(2) |
| 141 | Computation 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 |
| 142 | Conditions 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 |
| 143 | Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3) |
| 144 | Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act |
| 145 | Statements under sections 221(4), 222(2), 223(5) and 224(9) |
| 146 | Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
| 147 | Publication and circulation of order of Board under section 239(3)(a) |
| 148 | Search and Seizure under section 247 |
| 149 | Procedure to requisition services under section 247(5) and to make a reference under section 247(9) |
| 150 | Valuation under section 247(9) |
| 151 | Requisition of books of account, etc. under section 248 |
| 152 | Release of remaining assets under section 250 |
| 153 | Distraint and sale |
| 154 | Form of information under section 254(1) |
| 155 | Disclosure of information related to assessees under section 258(2) |
| 156 | Prescribed income-tax authority under section 259 |
| 157 | Persons exempt from obtaining Permanent Account Number under section 262 |
| 158 | Application for allotment of a Permanent Account Number |
| 159 | Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e) |
| 160 | Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97 |
| 161 | Transactions for purposes of section 262(9)(a) |
| 162 | When PAN becomes inoperative under section 262(6) |
| 163 | Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x) |
| 164 | Forms, eligibility, verification etc. in respect of return of income |
| 165 | Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section |
| 166 | Conditions for treating a return as defective return under section 263(7) |
| 167 | Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 |
| 168 | Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] |
| 169 | Form of verification for furnishing information under section 268(1)(c) |
| 170 | Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof |
| 171 | Forms for report of audit or inventory valuation under section 268(5) |
| 172 | Procedure for purposes of determining expenses for audit or inventory valuation |
| 173 | Jurisdiction of Valuation Officers as per section 2(110) read with section 269 |
| 174 | Day and time for inspection by Valuation Officers, etc., as per section 269(3) |
| 175 | Prescribed authority for issue of notice under section 270(8) |
| 176 | Procedure for faceless assessment, reassessment or recomputation under section 273(1) |
| 177 | Modified return of income in respect of business reorganisation under section 314 |
| 178 | Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source |
| 179 | Notice of demand under section 289 |
| 180 | Return of income in respect of block assessment under section 294(1) |
| 181 | Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii) |
| 182 | Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346 |
| 183 | Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person |
| 184 | Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5) |
| 185 | Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income |
| 186 | Application under section 342(5) for change of purpose for which income has been accumulated or set apart |
| 187 | Books of account and other documents to be kept and maintained by a registered non-profit organisation |
| 188 | Report of audit in case of registered non-profit organisations under section 348 |
| 189 | Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income |
| 190 | Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1) |
| 191 | Mode of service of any order referred to in section 358(3)(b) |
| 192 | Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) |
| 193 | Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 |
| 194 | Declaration under section 375 |
| 195 | Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court |
| 196 | Constitution of Dispute Resolution Committee under section 379 |
| 197 | Application for resolution of dispute before the Dispute Resolution Committee under section 379 |
| 198 | Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379 |
| 199 | Definitions |
| 200 | Application for obtaining an advance ruling under section 383 |
| 201 | Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8) |
| 202 | Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1) |
| 203 | Credit for tax deducted or collected at source |
| 204 | Furnishing of particulars for deduction of tax at source from income under head “Salaries” |
| 205 | Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries” |
| 206 | Rate of exchange for conversion into rupees of income expressed in foreign currency |
| 207 | Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency |
| 208 | Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] |
| 209 | Application by payee for certificate authorising receipt of interest and other sums without deduction of tax |
| 210 | Condition 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] |
| 211 | Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6) |
| 212 | Declaration by a buyer for no collection of tax at source under section 394(2) |
| 213 | Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
| 214 | Application 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 |
| 215 | Certificate of tax deducted or collected at source to be furnished under section 395(4) |
| 216 | Application for allotment of a tax deduction and collection account number |
| 217 | Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents |
| 218 | Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a) |
| 219 | Statement of deduction or collection of tax at source under section 397(3)(b) |
| 220 | Furnishing of information for payment to a non-resident, not being a company, or to a foreign company |
| 221 | Form 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. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default |
| 222 | Notice of demand under section 289 |
| 223 | Estimate of advance tax under section 407(8) |
| 224 | Form of statement under section 413 or section 414 |
| 225 | Procedure for recovery of tax for the purposes of sections 413 and 475 |
| 226 | Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413 |
| 227 | Prescribed authority for tax clearance certificates under section 420 |
| 228 | Forms and certificates for the purposes of section 420 |
| 229 | Production of certificate under section 420 |
| 230 | Refund claim under section 434 |
| 231 | Form of application under section 440 |
| 232 | Service of notice, summons, requisition, order and other communication under section 501 |
| 233 | Authentication of notices and other documents |
| 234 | Furnishing of annual statement by a non-resident having office in India |
| 235 | Information or documents to be furnished under section 506 |
| 236 | Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity |
| 237 | Furnishing of statement of financial transaction |
| 238 | Definitions |
| 239 | Information to be maintained and reported |
| 240 | Due diligence requirement |
| 241 | Definitions for purposes of rules 242, 243 and 244 |
| 242 | Obligation for reporting transaction of crypto-asset under section 509 |
| 243 | Reporting requirements for transaction of crypto-asset under section 509 |
| 244 | Due diligence procedures under section 509 |
| 245 | Annual Information Statement |
| 246 | Application for registration as valuer under section 514 |
| 247 | Qualification of registered valuer for the purposes of section 514 |
| 248 | Charging of fee and submission of valuation report under section 514 |
| 249 | Removal from register of names of valuers and restoration |
| 250 | Definitions for the purposes of rules 251 to 268 |
| 251 | Accountancy examinations recognised |
| 252 | Educational qualifications prescribed |
| 253 | Nature of business relationship |
| 254 | Appearance by Authorised Representative in certain cases |
| 255 | Register of income-tax practitioners |
| 256 | Application for registration |
| 257 | Certificate of registration |
| 258 | Cancellation of certificate |
| 259 | Cancellation of certificate obtained by misrepresentation |
| 260 | Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed |
| 261 | Prescribed authority to order an inquiry |
| 262 | Charge-sheet |
| 263 | Inquiry Officer |
| 264 | Proceedings before Inquiry Officer |
| 265 | Order of the prescribed authority |
| 266 | Procedure if no Inquiry Officer appointed |
| 267 | Change of Inquiry Officer |
| 268 | Powers of prescribed authority and Inquiry Officer |
| 269 | Procedure to be followed in calculating interest under section 533(2)(u) |
| 270 | Determination of income, being partly from agricultural and partly from business |
| 271 | Income from manufacture of rubber, coffee and tea |
| 272 | Deduction in respect of expenditure on production of feature films |
| 273 | Deduction in respect of expenditure on acquisition of distribution rights of feature films |
| 274 | Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act |
| 275 | Approval of the investment fund at its option for purposes of section 9(12) |
| 276 | Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act |
| 277 | Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit |
| 278 | Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act |
| 279 | Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act |
| 280 | Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act |
| 281 | Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act |
| 282 | Notification of pension fund and other conditions to be satisfied by the pension fund |
| 283 | Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act |
| 284 | Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act |
| 285 | Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc. |
| 286 | Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act |
| 287 | Percentage 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 |
| 288 | Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act |
| 289 | Rules for functioning of an electoral trust |
| 290 | Report 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 |
| 291 | Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund |
| 292 | Investment of fund moneys |
| 293 | Nomination |
| 294 | Accounts |
| 295 | Assigning or creating a charge on beneficial interest in a recognized provident fund |
| 296 | Application for recognition |
| 297 | Order of recognition |
| 298 | Withdrawal of recognition |
| 299 | Exemption from tax when recognition withdrawn |
| 300 | Appeal under paragraph 13(1) of Part A of Schedule XI to the Act |
| 301 | Definitions for purposes of rules 302 to 315 |
| 302 | Conditions regarding trust and trustees |
| 303 | Investment of fund moneys |
| 304 | Admission of directors to a fund |
| 305 | Ordinary annual contributions |
| 306 | Initial contributions |
| 307 | Scheme of insurance or annuity |
| 308 | Commutation of annuity |
| 309 | Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund |
| 310 | Penalty, where employee assigns or charges interest in fund |
| 311 | Arrangements on winding up, etc., of business |
| 312 | Arrangements for winding up, etc., of fund |
| 313 | Application of approval |
| 314 | Amendment of rules, etc., of fund |
| 315 | Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund |
| 316 | Definitions for purposes of rules 317 to 329 |
| 317 | Conditions regarding trust and trustees |
| 318 | Investment of fund moneys |
| 319 | Nomination |
| 320 | Admission of directors to a fund |
| 321 | Ordinary annual contributions |
| 322 | Initial contributions |
| 323 | Assigning or creating a charge on beneficial interest in a gratuity fund |
| 324 | Employer not to have interest in fund moneys |
| 325 | Arrangements for winding up, etc., of business |
| 326 | Arrangements for winding up of the fund |
| 327 | Application for approval |
| 328 | Amendment of rules, etc., of fund |
| 329 | Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund |
| 330 | Limits of reserve for unexpired risks |
| 331 | Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act |
| 332 | Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc. |
| 333 | Electronic payment of tax, interest, fee and penalty |
| Appendix I | Table of rates at which depreciation is admissible |
| Appendix II | Table of rates at which depreciation is admissible |