⌖ Knowledge Bank / Rules & Regulations
The rule book.
146 sets of Rules and Regulations across 6 heads — the subordinate legislation made under each statute in the Acts library. Every form, valuation methodology, withholding mechanic and appellate procedure lives here.
146 rules indexed
⌖ §01 / Direct Tax Rules
Direct Tax Rules.
The procedural code of direct taxation — every form, valuation methodology, withholding mechanic and assessment scheme is housed here. The 1962 Income-tax Rules remain the working backbone; allied Rules cover wealth tax, equalisation levy, ICDS and the various disclosure and settlement schemes.
Income-tax Rules, 1962
IT Rules
The principal subordinate legislation under the IT Act — 138 numbered Rules across 13 parts covering residence, perquisite valuation, depreciation, transfer pricing, TDS/TCS, faceless schemes and every Form 1 through Form 71. Amended several times a year.
⌖ Made under Income-tax Act, 1961
Wealth-tax Rules, 1957
Procedural Rules under the Wealth-tax Act — valuation of immovable property, jewellery and business assets. Operative only for AYs up to 2015-16; retained because legacy assessments and refunds continue.
⌖ Made under Wealth-tax Act, 1957
Income Declaration Scheme Rules, 2016
Procedure for filing Form 1 declarations under the 2016 voluntary disclosure window — manner of valuation, payment of tax and issuance of Form 4 certificates. Window closed 30 Sep 2016.
⌖ Made under Finance Act, 2016 (Chapter IX)
Direct Tax Vivad se Vishwas Rules, 2020
VsV Rules
Procedure and Forms 1-5 for the 2020 dispute-resolution scheme — withdrawal of appeals, computation of disputed tax, payment and final order. Closed scheme; succeeded by the 2024 VsV scheme for fresh disputes.
⌖ Made under Direct Tax Vivad se Vishwas Act, 2020
Direct Tax Vivad se Vishwas Scheme, 2024
VsV 2024
Re-launched dispute-resolution window for appeals pending as on 22 Jul 2024 — Forms 1-4, payment of disputed tax with reduced interest and penalty, withdrawal of underlying appeal.
⌖ Made under Finance (No. 2) Act, 2024
Equalisation Levy Rules, 2016
Procedure for the 6% / 2% equalisation levy on online advertising and non-resident e-commerce operators — Form 1 statement, Form 3 appeal, payment mechanics. The 2% e-commerce levy was withdrawn from 01 Aug 2024.
⌖ Made under Finance Act, 2016 (Chapter VIII)
Income Computation and Disclosure Standards, 2016
ICDS
Ten standards — accounting policies, inventory, construction contracts, revenue, fixed assets, foreign exchange, government grants, securities, borrowing costs, provisions — notified to govern computation under PGBP and Other Sources.
⌖ Made under Income-tax Act, 1961 (Section 145(2))
Securities Transaction Tax Rules, 2004
STT Rules
Procedure for collection and remittance of STT by recognised stock exchanges, AMCs and lead merchant bankers — rates, returns in Form 1/2 and certificate in Form 2A.
⌖ Made under Finance (No. 2) Act, 2004 (Chapter VII)
Commodities Transaction Tax Rules, 2013
CTT Rules
Procedure for collection of CTT by recognised commodity exchanges on sale of commodity derivatives — Form 1 return and Form 2 certificate.
⌖ Made under Finance Act, 2013 (Chapter VII)
Prohibition of Benami Property Transactions Rules, 2016
Benami Rules
Procedure for reference to the Initiating Officer, provisional attachment, adjudication and confiscation of benami property — forms BNN-1 to BNN-7.
⌖ Made under Benami Transactions (Prohibition) Act, 1988 (as amended in 2016)
Black Money (Undisclosed Foreign Income and Assets) Rules, 2015
Procedure for valuation of foreign assets, computation of undisclosed foreign income, assessment, penalty, and the one-time 2015 compliance window — Forms 1, 6 and 7.
⌖ Made under Black Money Act, 2015
Authority for Advance Rulings (Procedure) Rules, 1996
AAR Rules
Procedure for filing Form 34C-EA applications, hearings and pronouncement of rulings. Largely superseded by the Board for Advance Rulings constituted under the Finance Act, 2021 — pending matters continue under these Rules.
⌖ Made under Income-tax Act, 1961 (Chapter XIX-B)
Income-tax Settlement Commission (Procedure) Rules, 1997
Procedure before the Settlement Commission — Form 34B applications. The Commission was abolished from 01 Feb 2021; pending applications are heard by the Interim Board for Settlement under these Rules.
⌖ Made under Income-tax Act, 1961 (Chapter XIX-A)
Income Tax Appellate Tribunal Rules, 1963
ITAT Rules
Procedure before the ITAT — filing of appeals in Form 36, cross-objections in Form 36A, stay applications, listing, hearing and pronouncement.
⌖ Made under Income-tax Act, 1961 (Section 255)
Faceless Assessment Scheme, 2019
Procedure for assessment without physical interface — case allocation, draft order, dispute resolution, automated routing through NFAC and the Regional Faceless Assessment Centres.
⌖ Made under Income-tax Act, 1961 (Section 144B)
Faceless Appeal Scheme, 2021
Procedure for CIT(A) appeals through the National Faceless Appeal Centre — electronic filing of Form 35, written submissions, optional video hearings.
⌖ Made under Income-tax Act, 1961 (Section 250(6B))
Faceless Penalty Scheme, 2021
Faceless adjudication of penalty proceedings under Chapter XXI — automatic allocation and electronic communication.
⌖ Made under Income-tax Act, 1961 (Section 274(2A))
e-Verification Scheme, 2021
Faceless framework for verification of information received under SFT, TDS / TCS, foreign remittances and similar feeds — automatic risk scoring and electronic notice issuance.
⌖ Made under Income-tax Act, 1961 (Section 135A)
Centralised Verification Scheme, 2019
Scheme for centralised issuance and processing of information-call notices to financial institutions and reporting entities.
⌖ Made under Income-tax Act, 1961 (Section 133C)
Dispute Resolution Scheme for Small and Medium Taxpayers, 2022
e-DRS
Alternate route for taxpayers with returned income up to ₹50 lakh and aggregate variation up to ₹10 lakh — Form 34BC application and faceless DRC adjudication.
⌖ Made under Income-tax Act, 1961 (Section 245MA)
Mutual Agreement Procedure Rules, 2020
MAP Rules
Rule 44G procedure for MAP requests under tax treaties — Form 34F application, time limits, bilateral negotiation and giving effect to MAP resolutions.
⌖ Made under Income-tax Act, 1961 (Section 295) read with treaties
Safe Harbour Rules, 2013
Rules 10TA-10TG providing optional safe-harbour margins for software development, ITeS, KPO, contract R&D, intra-group loans and corporate guarantees — Form 3CEFA election.
⌖ Made under Income-tax Act, 1961 (Section 92CB)
Advance Pricing Agreement Scheme, 2012
APA
Procedure for unilateral, bilateral and multilateral APAs — pre-filing consultation, Form 3CED main application, annual compliance in Form 3CEF and rollback under Rule 10MA.
⌖ Made under Income-tax Act, 1961 (Sections 92CC-92CD)
Country-by-Country Reporting Rules, 2017
CbCR
Rules 10DA-10DB implementing OECD BEPS Action 13 — Master File in Form 3CEAA, CbCR in Form 3CEAD, intimations in Forms 3CEAB and 3CEAC.
⌖ Made under Income-tax Act, 1961 (Sections 286, 92D)
TDS / TCS Rules under Chapter VIIIA of IT Rules
Rules 26 to 37BC — manner of computing tax to be deducted at source, time and mode of payment, statements in Forms 24Q, 26Q, 27Q, 27EQ, certificates in Forms 16, 16A and lower-deduction certificates under Rule 28AA.
⌖ Made under Income-tax Act, 1961 (Chapter XVII)
⌖ §02 / Indirect Tax Rules (Pre-GST)
Indirect Tax Rules.
Procedural Rules under the legacy indirect-tax regime — service tax, excise, CST and the surviving customs framework. Operative for legacy assessments and for the goods that remain outside GST.
Service Tax Rules, 1994
Procedure for registration, payment of tax, filing of ST-3 returns, reverse charge, and refund. Operative for periods up to 30 Jun 2017 and for transitional litigation.
⌖ Made under Finance Act, 1994
Place of Provision of Services Rules, 2012
The pre-GST place-of-supply code for services — performance-based, location-of-recipient, intermediary and specific-category rules.
⌖ Made under Finance Act, 1994 (Section 66C)
Point of Taxation Rules, 2011
Determined the date on which service tax became payable — earlier of invoice, payment or completion, with carve-outs for continuous supply and reverse charge.
⌖ Made under Finance Act, 1994 (Section 67A)
Service Tax (Determination of Value) Rules, 2006
Valuation methodology for service tax — pure-agent exclusion, works contracts, restaurant and outdoor catering, and reimbursable expenses.
⌖ Made under Finance Act, 1994 (Section 67)
Cenvat Credit Rules, 2004
Unified credit chain across excise duty and service tax — eligibility, Rule 6 reversal for exempt supplies, refund of accumulated credit under Rule 5.
⌖ Made under Central Excise Act, 1944 / Finance Act, 1994
Cenvat Credit Rules, 2017
Restated post-GST regime governing credit only for the goods (tobacco, petroleum) that continue under central excise.
⌖ Made under Central Excise Act, 1944
Central Excise Rules, 2017
Procedure for registration, payment of duty, return-filing and movement of goods for the residual excise base — tobacco and petroleum.
⌖ Made under Central Excise Act, 1944
Central Excise (Valuation) Rules, 2000
Transaction-value methodology under the pre-2000 and post-2000 excise regime — captive consumption, related-party sales, and job-work.
⌖ Made under Central Excise Act, 1944 (Section 4)
Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008
MRP-based valuation for notified goods — manner of redetermining RSP when not declared, tampered or where multiple RSPs are displayed.
⌖ Made under Central Excise Act, 1944 (Section 4A)
Central Sales Tax (Registration and Turnover) Rules, 1957
Procedural Rules for CST registration, manner of issue and verification of Forms C, F, H, I and J, and computation of inter-state turnover.
⌖ Made under Central Sales Tax Act, 1956
Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
WTO-aligned transaction-value methodology for imports — successive use of identical / similar goods, deductive and computed values, and the fallback method.
⌖ Made under Customs Act, 1962 (Section 14)
Customs Valuation (Determination of Value of Export Goods) Rules, 2007
Valuation rules for export goods — transaction value with rejection grounds, comparable-export and computed-value alternatives.
⌖ Made under Customs Act, 1962 (Section 14)
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
IGCR Rules
Procedure for availing concessional duty under notified exemptions — IGCR-1 to IGCR-5 reporting, bond execution and end-use monitoring.
⌖ Made under Customs Act, 1962
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
Procedure for DGTR investigation — initiation, dumping margin, injury determination, sunset review and imposition of definitive duty.
⌖ Made under Customs Tariff Act, 1975 (Section 9A)
Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
Procedure for safeguard investigations into surges of imports causing serious injury to domestic industry.
⌖ Made under Customs Tariff Act, 1975 (Section 8B)
Customs and Central Excise Duties Drawback Rules, 2017
All-industry and brand-rate duty drawback procedure — Schedule II rates, time limits, manner of claim and disbursal.
⌖ Made under Customs Act, 1962 (Chapter X)
Foreign Trade (Regulation) Rules, 1993
Procedure for IEC issuance, suspension and cancellation; export and import licensing; and penalty for violations.
⌖ Made under Foreign Trade (Development and Regulation) Act, 1992
Special Economic Zones Rules, 2006
SEZ Rules
Procedure for SEZ notification, unit approval, NFE computation, DTA sales, and the new IFSC overlay.
⌖ Made under Special Economic Zones Act, 2005
Foreign Trade Policy & Handbook of Procedures, 2023
FTP / HBP
The operating manual for India's exim regime — RoDTEP, EPCG, Advance Authorisation, Status Holder benefits, Town of Export Excellence and AEO interface.
⌖ Made under Foreign Trade (Development and Regulation) Act, 1992
⌖ §03 / Corporate Laws Rules
Corporate Laws Rules.
The full machinery under the Companies Act, LLP Act, IBC and SEBI Act — the Rules that govern incorporation, share capital, charges, directors, audit, mergers, insolvency, listing, takeovers and insider trading. The operative working set for a corporate-law engagement.
Companies (Specification of Definitions Details) Rules, 2014
Definitions that bridge the Act and the Rules — small company thresholds, relative test under Section 2(77), and various procedural definitions.
⌖ Made under Companies Act, 2013
Companies (Incorporation) Rules, 2014
SPICe+ Part A and B, AGILE-PRO, RUN, conversion of companies, registered office, alteration of MOA / AOA, and inclusion / removal of OPC nominee.
⌖ Made under Companies Act, 2013
Companies (Prospectus and Allotment of Securities) Rules, 2014
Procedure for public issue, private placement (PAS-4 / PAS-5 / PAS-3), rights issue, sweat equity allotment and Form PAS-6 reconciliation for unlisted public companies.
⌖ Made under Companies Act, 2013
Companies (Share Capital and Debentures) Rules, 2014
Issue and transfer of shares, sweat equity, ESOPs, preference shares, bonus, dematerialisation, debenture redemption reserve and Form SH-7.
⌖ Made under Companies Act, 2013
Companies (Acceptance of Deposits) Rules, 2014
Definition of deposit, exempted deposits, DPT-3 annual return, DPT-4 deposit repayment, deposit insurance and trustee requirements.
⌖ Made under Companies Act, 2013 (Sections 73-76)
Companies (Registration of Charges) Rules, 2014
Procedure for registration of charges in CHG-1, CHG-4 satisfaction, CHG-8 condonation and the post-2019 cap of 60-day extension with additional fees.
⌖ Made under Companies Act, 2013 (Chapter VI)
Companies (Management and Administration) Rules, 2014
MGT-7 / 7A annual return, MGT-9 extract (now subsumed), AGM mechanics, registered office records, e-voting and proxy.
⌖ Made under Companies Act, 2013 (Chapter VII)
Companies (Declaration and Payment of Dividend) Rules, 2014
Conditions for declaration of dividend out of free reserves, interim dividend, unpaid dividend account and transfer to IEPF.
⌖ Made under Companies Act, 2013 (Sections 123-127)
Companies (Accounts) Rules, 2014
Schedule III financial statements, consolidated accounts thresholds, internal financial controls, audit-trail mandate from FY 2023-24, and AOC-4 filings.
⌖ Made under Companies Act, 2013 (Chapter IX)
Companies (Indian Accounting Standards) Rules, 2015
Ind AS Rules
Phased applicability of Ind AS — listed and net-worth thresholds — and the 41 Ind AS standards converged with IFRS.
⌖ Made under Companies Act, 2013 (Section 133)
Companies (Audit and Auditors) Rules, 2014
Auditor appointment in ADT-1, audit-firm rotation, reporting under CARO 2020, fraud reporting in ADT-4 and resignation in ADT-3.
⌖ Made under Companies Act, 2013 (Chapter X)
Companies (Auditor's Report) Order, 2020
CARO 2020
21-clause auditor's report covering fixed assets, inventory, loans, deposits, statutory dues, related-party transactions, internal audit and IBC defaults.
⌖ Made under Companies Act, 2013 (Section 143(11))
Companies (Appointment and Qualification of Directors) Rules, 2014
DIR-3 KYC, DIR-12 appointment, independent director databank, women director, and directorship limits.
⌖ Made under Companies Act, 2013 (Chapter XI)
Companies (Meetings of Board and its Powers) Rules, 2014
Board meetings, audit committee, NRC, CSR committee, related-party transaction approval and Form MBP-1 / MBP-4 maintenance.
⌖ Made under Companies Act, 2013 (Chapter XII)
Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014
Managerial-remuneration ceilings under Schedule V, KMP appointment in MR-1, and disclosures in the board's report under MR-2.
⌖ Made under Companies Act, 2013 (Chapter XIII)
Companies (Corporate Social Responsibility Policy) Rules, 2014
CSR Rules
2% CSR computation, impact assessment for projects above ₹1 crore, CSR-1 registration of implementing agencies and CSR-2 reporting.
⌖ Made under Companies Act, 2013 (Section 135)
Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
Procedure for schemes of arrangement, demergers, fast-track mergers under Section 233, cross-border mergers and reduction of capital.
⌖ Made under Companies Act, 2013 (Chapter XV)
Companies (Registration Offices and Fees) Rules, 2014
MCA21 filing infrastructure, fee schedules, additional fees for delayed filing, and the V3 portal mandate.
⌖ Made under Companies Act, 2013
Companies (Cost Records and Audit) Rules, 2014
Industries required to maintain cost records, cost audit thresholds and CRA-1 / CRA-3 / CRA-4 procedure.
⌖ Made under Companies Act, 2013 (Section 148)
Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016
Procedure for voluntary strike-off in STK-2 and ROC-initiated strike-off in STK-1, including the post-2023 Centre for Processing Accelerated Corporate Exit (C-PACE) route.
⌖ Made under Companies Act, 2013 (Section 248)
Companies (Significant Beneficial Owners) Rules, 2018
SBO Rules
Identification and reporting of significant beneficial owners — BEN-1 declaration, BEN-2 ROC filing and BEN-3 register.
⌖ Made under Companies Act, 2013 (Section 90)
Companies (Restriction on number of layers) Rules, 2017
Cap of two subsidiary layers for non-exempt companies, with grandfathering and carve-outs for banking, NBFC, insurance and government companies.
⌖ Made under Companies Act, 2013 (Section 2(87))
National Financial Reporting Authority Rules, 2018
NFRA Rules
NFRA's jurisdiction — listed and large unlisted companies — and procedure for review, investigation and disciplinary action against auditors.
⌖ Made under Companies Act, 2013 (Section 132)
Limited Liability Partnership Rules, 2009
LLP Rules
LLP incorporation in FiLLiP, partner admission / cessation in Form 4, annual return in Form 11, statement of accounts in Form 8 and conversion in Forms 17 / 18.
⌖ Made under Limited Liability Partnership Act, 2008
Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
Voluntary winding-up of LLPs, NCLT-supervised winding-up and the post-2022 strike-off route through Form 24.
⌖ Made under Limited Liability Partnership Act, 2008
IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
CIRP Regs
End-to-end CIRP procedure — public announcement, claim verification, CoC constitution, resolution plan approval and avoidance transactions.
⌖ Made under Insolvency and Bankruptcy Code, 2016
IBBI (Liquidation Process) Regulations, 2016
Manner of conducting liquidation — stakeholder consultation committee, sale of assets, distribution of proceeds and dissolution.
⌖ Made under Insolvency and Bankruptcy Code, 2016
IBBI (Voluntary Liquidation Process) Regulations, 2017
Solvent voluntary liquidation by corporate persons — declaration of solvency, special resolution and final report.
⌖ Made under Insolvency and Bankruptcy Code, 2016 (Section 59)
IBBI (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
90-day fast-track resolution route for small companies, startups and unlisted companies below notified thresholds.
⌖ Made under Insolvency and Bankruptcy Code, 2016 (Chapter IV)
IBBI (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019
Procedure for IRP against personal guarantors — interim moratorium, resolution plan, repayment plan and bankruptcy order.
⌖ Made under Insolvency and Bankruptcy Code, 2016 (Part III)
IBBI (Insolvency Professionals) Regulations, 2016
Registration, code of conduct, continuing education and disciplinary framework for insolvency professionals and IPEs.
⌖ Made under Insolvency and Bankruptcy Code, 2016
National Company Law Tribunal Rules, 2016
NCLT Rules
Procedure before the NCLT — forms NCLT-1 to NCLT-9, manner of pleadings, interim orders, oppression-and-mismanagement petitions and IBC applications.
⌖ Made under Companies Act, 2013 (Section 469)
National Company Law Appellate Tribunal Rules, 2016
NCLAT Rules
Procedure for appeals before the NCLAT under the Companies Act, IBC and the Competition Act — Form NCLAT-1, condonation and final hearing.
⌖ Made under Companies Act, 2013 (Section 469)
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
LODR
The continuous-disclosure code for listed entities — corporate governance, related-party transactions, financial-result publication, BRSR, and material-event reporting under Regulation 30.
⌖ Made under SEBI Act, 1992 / SCRA, 1956
SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
ICDR
Conditions and disclosure code for IPOs, FPOs, rights issues, QIPs, preferential allotment and SME platform offerings.
⌖ Made under SEBI Act, 1992
SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Takeover Regs
Triggers for mandatory open offer at 25% / additional 5%, offer-price computation, exemption applications, and the obligations of the acquirer and target.
⌖ Made under SEBI Act, 1992
SEBI (Prohibition of Insider Trading) Regulations, 2015
PIT
Definition of UPSI, trading window, structured digital database, code of conduct and the contra-trade restrictions for designated persons.
⌖ Made under SEBI Act, 1992
SEBI (Buy-back of Securities) Regulations, 2018
Tender-offer and open-market buy-back procedure — board / shareholder approval, escrow, public announcement and time limits.
⌖ Made under SEBI Act, 1992 / Companies Act, 2013 (Section 68)
SEBI (Delisting of Equity Shares) Regulations, 2021
Voluntary delisting through the reverse-book-building route and small-company delisting, with disclosure and minimum-offer-price requirements.
⌖ Made under SEBI Act, 1992 / SCRA, 1956
SEBI (Alternative Investment Funds) Regulations, 2012
AIF Regs
Three-category AIF framework — Cat I (VC, SME, infra, social-impact), Cat II (PE, debt) and Cat III (hedge) — with registration, investment-condition and disclosure rules.
⌖ Made under SEBI Act, 1992
SEBI (Mutual Funds) Regulations, 1996
MF Regs
Registration of mutual funds and AMCs, scheme categorisation, investment restrictions, NAV computation and disclosures.
⌖ Made under SEBI Act, 1992
SEBI (Portfolio Managers) Regulations, 2020
PMS Regs
Registration of portfolio managers, ₹50 lakh minimum investment, fee disclosure, performance reporting and APMI membership.
⌖ Made under SEBI Act, 1992
SEBI (Foreign Portfolio Investors) Regulations, 2019
FPI Regs
FPI registration categories, KYC, investment limits in debt and equity, and the disclosure regime for offshore derivative instruments.
⌖ Made under SEBI Act, 1992
SEBI (REIT) Regulations, 2014
Registration, asset-allocation, distribution, leverage and disclosure framework for Real Estate Investment Trusts.
⌖ Made under SEBI Act, 1992
SEBI (InvIT) Regulations, 2014
Framework for Infrastructure Investment Trusts — completed and under-construction asset thresholds, leverage and unitholder governance.
⌖ Made under SEBI Act, 1992
SEBI (Investment Advisers) Regulations, 2013
IA Regs
Registration of investment advisers, fee model (fixed / AUM), client segregation, KYC and risk profiling.
⌖ Made under SEBI Act, 1992
SEBI (Settlement Proceedings) Regulations, 2018
Procedure for consent applications — Form A, internal committee, HPAC, and final settlement order with monetary terms and / or restrictions.
⌖ Made under SEBI Act, 1992 (Section 15JB)
Securities Appellate Tribunal (Procedure) Rules, 2000
SAT Rules
Procedure for filing appeals against SEBI, IRDAI and PFRDA orders — Form A memorandum of appeal, interim relief and hearing.
⌖ Made under SEBI Act, 1992 (Section 15U)
⌖ §04 / VAT Laws Rules
VAT Laws Rules.
State-level VAT Rules — operative for periods up to 30 Jun 2017 and for the goods that remain outside GST (petroleum products and alcoholic liquor for human consumption).
Maharashtra Value Added Tax Rules, 2005
MVAT Rules
Registration in Form 101, returns in Forms 231-235, set-off computation under Rule 52, audit report in Form 704 and refund procedure.
⌖ Made under Maharashtra Value Added Tax Act, 2002
Karnataka Value Added Tax Rules, 2005
KVAT Rules
Registration in Form VAT 1, monthly returns in Form VAT 100, input-tax restrictions and audit report in Form VAT 240.
⌖ Made under Karnataka Value Added Tax Act, 2003
Tamil Nadu Value Added Tax Rules, 2007
TNVAT Rules
Registration, ITC computation, monthly returns in Form I, composition scheme and works-contract Rules.
⌖ Made under Tamil Nadu Value Added Tax Act, 2006
Delhi Value Added Tax Rules, 2005
DVAT Rules
Registration in DVAT-04, returns in DVAT-16, audit in DVAT-43 and refund mechanics for residual petroleum / alcohol turnover.
⌖ Made under Delhi Value Added Tax Act, 2004
Gujarat Value Added Tax Rules, 2006
GVAT Rules
Registration in Form 101, returns in Forms 201/202, tax-credit Rules under Rule 15 and audit-report Form 217.
⌖ Made under Gujarat Value Added Tax Act, 2003
West Bengal Value Added Tax Rules, 2005
WBVAT Rules
Registration in Form 1, returns in Form 14, audit and assessment Rules — retained for petroleum, alcohol and legacy proceedings.
⌖ Made under West Bengal Value Added Tax Act, 2003
Telangana Value Added Tax Rules, 2005
Adopted by Telangana post-bifurcation — registration, monthly VAT-200 return and audit assessment under Rule 25.
⌖ Made under Telangana Value Added Tax Act, 2005
Andhra Pradesh Value Added Tax Rules, 2005
Procedural Rules under the AP VAT Act — Form VAT-200, ITC computation and works-contract regime.
⌖ Made under Andhra Pradesh Value Added Tax Act, 2005
Uttar Pradesh Value Added Tax Rules, 2008
UPVAT Rules
Registration, return-filing and audit framework — operative for petroleum / alcohol and legacy disputes.
⌖ Made under Uttar Pradesh Value Added Tax Act, 2008
Rajasthan Value Added Tax Rules, 2006
RVAT Rules
Form VAT-01 registration, Form VAT-10 returns and audit Rules — retained for residual petroleum / alcohol base.
⌖ Made under Rajasthan Value Added Tax Act, 2003
⌖ §05 / Other Statutes — Rules and Regulations
Other Statutes — Rules and Regulations.
The allied rule-book — FEMA Regulations and Rules, PMLA Maintenance of Records Rules, RBI Master Directions, NCLAT and DRT rules, Stamp Rules, Benami Rules, Black Money Rules and the RTI Rules. The procedural skin around every cross-border, anti-money-laundering or banking engagement.
Foreign Exchange Management (Current Account Transactions) Rules, 2000
Schedule I prohibited transactions, Schedule II RBI-approval list and Schedule III LRS-route limits — the working code for outward current-account remittances.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Permissible Capital Account Transactions) Regulations, 2000
Defines the categories of capital-account transactions permitted for residents and non-residents — investment, borrowing, ESOP, immovable property and remittance of assets.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Non-Debt Instruments) Rules, 2019
NDI Rules
The post-2019 FDI / NDI code — sectoral caps, downstream investment, pricing, FCTRS / FCGPR reporting and the press-note 3 government-route conditions.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Debt Instruments) Regulations, 2019
Investment by non-residents in government securities, corporate bonds, debentures and money-market instruments under the FPI and VRR routes.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Overseas Investment) Rules, 2022
OI Rules
The reformed 2022 ODI code — ODI by automatic route, financial services-sector conditions, round-tripping carve-out and APR / Form FC reporting.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Overseas Investment) Regulations, 2022
OI Regs
RBI-issued operating framework that accompanies the OI Rules — Form FC, ODI-Part I/II/III, restructuring, disinvestment and transfer of ODI.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Borrowing or Lending) Regulations, 2018
External Commercial Borrowings framework — automatic / approval route, all-in-cost ceiling, end-use restrictions and Form ECB / ECB-2 reporting.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2018
Conditions under which NRIs, OCIs and foreign nationals may acquire, hold, transfer or repatriate immovable property in India.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Establishment in India of a Branch Office or a Liaison Office or a Project Office) Regulations, 2016
Procedure for FNC application, AD Bank routing, permissible activities and annual reporting in Forms AAC and ECB.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Realisation, Repatriation and Surrender of Foreign Exchange) Regulations, 2015
Period of realisation of export proceeds, repatriation requirements and surrender of unused foreign exchange.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023
Permitted channels for receipt and payment of foreign exchange — ACU, RVM, Special Vostro accounts and the rupee-trade-settlement framework.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Deposit) Regulations, 2016
NRE / NRO / FCNR(B) account framework, deposit by non-residents in Indian companies and acceptance of deposits in foreign exchange.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Export of Goods and Services) Regulations, 2015
EDF / SOFTEX declaration, period of realisation, write-off, advance against exports and the e-BRC closure framework.
⌖ Made under Foreign Exchange Management Act, 1999
Foreign Exchange Management (Compounding Proceedings) Rules, 2024
Procedure for compounding of FEMA contraventions — quantum, compounding authority threshold and pre-condition of remedial action.
⌖ Made under Foreign Exchange Management Act, 1999 (Section 15)
Prevention of Money-laundering (Maintenance of Records) Rules, 2005
PMLA-MoR
KYC, customer due diligence, record-keeping, STR / CTR / NTR / CCR reporting by banks, NBFCs, intermediaries and CA / CS / CMA firms acting as reporting entities.
⌖ Made under Prevention of Money Laundering Act, 2002
Prevention of Money-laundering Appellate Tribunal (Procedure) Rules, 2007
Procedure for appeals from Adjudicating Authority orders — Form 1 appeal, Form 2 cross-objection and limitation provisions.
⌖ Made under Prevention of Money Laundering Act, 2002
Prevention of Money-laundering (Forms, Search and Seizure or Freezing and the manner of Forwarding the Reasons) Rules, 2005
Procedural Rules for search, seizure and freezing of property under PMLA — Forms 1-9 and the obligation to forward reasons to the Adjudicating Authority.
⌖ Made under Prevention of Money Laundering Act, 2002
Reserve Bank of India (Note Refund) Rules, 2009
Procedure for refund of value of mutilated, soiled, defective and imperfect bank notes.
⌖ Made under Reserve Bank of India Act, 1934
RBI Master Directions — NBFC Scale-Based Regulation, 2023
Four-layer scale-based regulatory framework for NBFCs — Base, Middle, Upper and Top Layer — with progressively stricter capital, governance and disclosure norms.
⌖ Made under Reserve Bank of India Act, 1934 (Chapter III-B)
RBI Master Direction — KYC, 2016
Customer identification, due diligence, periodic updation, V-CIP, central KYC registry and reporting under the consolidated KYC master direction.
⌖ Made under Banking Regulation Act, 1949 / PMLA, 2002
RBI Master Direction — Liberalised Remittance Scheme, 2024
LRS MD
USD 2,50,000 per financial year LRS framework — permissible and prohibited transactions, TCS interface and remittance through AD banks.
⌖ Made under Foreign Exchange Management Act, 1999
Banking Regulation (Companies) Rules, 1949
Procedural Rules for licensing, branch expansion, liquidity-coverage reporting and amalgamation of banking companies.
⌖ Made under Banking Regulation Act, 1949
Indian Stamp Rules, 1925
Manner of stamping, denomination and supply of impressed and adhesive stamps, refund and renewal procedure.
⌖ Made under Indian Stamp Act, 1899
Indian Stamp (Collection of Stamp Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019
Centralised, exchange-collected stamp duty on securities transactions from 01 Jul 2020 — duty rates, collection mechanics and state-wise apportionment.
⌖ Made under Indian Stamp Act, 1899 (as amended in 2019)
Right to Information Rules, 2012
RTI Rules
Fee structure, format of application, manner of appeal and procedure before the Central Information Commission.
⌖ Made under Right to Information Act, 2005
Negotiable Instruments (Amendment) Rules, 2018
Procedure for interim compensation under Section 143A and appellate deposit under Section 148 in Section 138 cheque-dishonour cases.
⌖ Made under Negotiable Instruments Act, 1881
Debts Recovery Tribunal (Procedure) Rules, 1993
Procedure for filing OAs by banks and FIs, securitisation appeals under SARFAESI, and appeals before the DRAT.
⌖ Made under Recovery of Debts and Bankruptcy Act, 1993
SARFAESI (Enforcement) Rules, 2002
Procedure for issue of demand notice under Section 13(2), taking possession, valuation and sale of secured assets.
⌖ Made under Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Prohibition of Benami Property Transactions (Appellate Tribunal — Procedure) Rules, 2019
Procedure for appeals against the Adjudicating Authority's confirmation of provisional attachment — Form 1 memorandum of appeal and time limits.
⌖ Made under Benami Transactions (Prohibition) Act, 1988
Companies (Auditor's Report) Order on Public Sector Banks, 2003
LFAR (Long Form Audit Report) framework for statutory branch and central auditors of public sector banks.
⌖ Made under Banking Regulation Act, 1949
⌖ §06 / GST Rules
GST Rules.
The procedural code of GST — registration, return-filing, e-invoicing, refund, audit, advance ruling and appeal. The CGST Rules 2017 form the operative backbone; the parallel IGST, UTGST and Compensation Cess Rules cover their respective levies, and the State GST Rules largely mirror the CGST Rules verbatim.
Central Goods and Services Tax Rules, 2017
CGST Rules
164 numbered Rules across 21 chapters — registration, ITC, valuation, tax invoice / e-invoice, returns, refund, assessment, advance ruling, audit, appeal and transitional provisions. Amended several times every year.
⌖ Made under Central Goods and Services Tax Act, 2017
Integrated Goods and Services Tax Rules, 2017
IGST Rules
Apportionment of IGST between Centre and States, place-of-supply mechanics for services in multiple States, and the procedural Rules read with the CGST Rules.
⌖ Made under Integrated Goods and Services Tax Act, 2017
Union Territory Goods and Services Tax Rules, 2017
UTGST Rules
Procedural Rules for the union territories without legislatures — mirror the CGST Rules in structure and operation.
⌖ Made under Union Territory Goods and Services Tax Act, 2017
Goods and Services Tax (Compensation to States) Rules, 2017
Procedural Rules for levy, collection and disbursal of Compensation Cess on notified luxury and demerit goods.
⌖ Made under Goods and Services Tax (Compensation to States) Act, 2017
State Goods and Services Tax Rules, 2017
SGST Rules
Each State (and the UTs with legislatures — Delhi, Puducherry, J&K) notified its own SGST Rules mirroring the CGST Rules. Form numbering and procedure are uniform; enforcement is State-led.
⌖ Made under State Goods and Services Tax Acts, 2017
Goods and Services Tax Settlement of Funds Rules, 2017
Apportionment and settlement of IGST between the Centre and the States — fund-flow Rules administered through the GST Settlement Account at RBI.
⌖ Made under Integrated Goods and Services Tax Act, 2017 (Section 17)
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
GSTAT Rules
Procedural framework for the newly constituted GSTAT — Form GST APL-05 / 07, electronic filing, principal bench at Delhi and State benches, time limits and listing.
⌖ Made under Central Goods and Services Tax Act, 2017 (Section 109)
GST Anti-Profiteering Rules (CGST Rules — Chapter XV), 2017
Rules 122-137 — methodology for determining profiteering, investigation by DGAP, hearing before the National Anti-Profiteering Authority (now CCI) and order of reduction.
⌖ Made under Central Goods and Services Tax Act, 2017 (Section 171)
GST Practitioners Framework (CGST Rules — Rules 83-84), 2017
Enrolment of GST practitioners — eligibility, examination, authority to act on behalf of registered persons and conditions for removal.
⌖ Made under Central Goods and Services Tax Act, 2017 (Section 48)
GST Refund Procedure (CGST Rules — Rules 89-97A), 2017
End-to-end refund mechanics — RFD-01 application, deficiency memo, provisional sanction at 90%, refund of inverted-duty accumulation and zero-rated supplies.
⌖ Made under Central Goods and Services Tax Act, 2017 (Sections 54-58)
GST E-Invoicing Framework (CGST Rules — Rule 48(4)), 2020
Mandatory e-invoicing for B2B supplies above ₹5 crore aggregate turnover — JSON schema, IRP authentication, IRN, QR code and integration with the e-Way Bill system.
⌖ Made under Central Goods and Services Tax Act, 2017
GST E-Way Bill Framework (CGST Rules — Rules 138-138E), 2018
Procedure for generation, validity, cancellation and verification of e-way bills — consignment-value threshold, Part-A / Part-B, blocking on non-filing and interception under Section 129.
⌖ Made under Central Goods and Services Tax Act, 2017 (Section 68)
GST Advance Ruling (CGST Rules — Rules 103-107A), 2017
Procedure for ARA-01 application, hearing before AAR, appeal to AAAR in Form ARA-02, and binding nature on the applicant and concerned jurisdictional officer.
⌖ Made under Central Goods and Services Tax Act, 2017 (Chapter XVII)
GST Audit (CGST Rules — Rules 101-102), 2017
Departmental audit under Section 65 — ADT-01 notice, ADT-02 audit report — and special audit under Section 66 by a nominated CA / CMA.
⌖ Made under Central Goods and Services Tax Act, 2017 (Sections 65-66)
⌖ On Rules vs Acts
A statute names the levy and the offence; the Rules tell you the form to file, the time-limit to keep, the procedure to follow and the manner of valuation. Almost every working question in CA practice ends in a Rule, a sub-rule or a Form number — which is why we maintain this index alongside the bare-act catalog.
Rules are amended several times a year by Notification — the CGST Rules and Income-tax Rules both run on near-monthly amendment cycles. For the operative text and the latest Notification, the authoritative sources remain the department portals (CBIC, CBDT, MCA, SEBI, RBI) and indiacode.nic.in for consolidated bare acts.
Engagement clients receive a working note tied to the specific Rule, sub-rule and Form relevant to their entity. These public pages are the generic index — useful for orientation, cross-reference and educational use.