Direct Tax 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 Forms 1 through 71. Amended several times a year.

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.

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.

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.

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.

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 The 2% e-commerce levy was withdrawn from 01 Aug 2024.

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.

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.

Procedure for collection of CTT by recognised commodity exchanges on sale of commodity derivatives: Form 1 return and Form 2 certificate.

Procedure for reference to the Initiating Officer, provisional attachment, adjudication and confiscation of benami property (forms BNN-1 to BNN-7).

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).

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 Largely superseded by the Board for Advance Rulings constituted under the Finance Act, 2021.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.

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.

Procedure before the ITAT: filing of appeals in Form 36, cross-objections in Form 36A, stay applications, listing, hearing and pronouncement.

Procedure for assessment without physical interface: case allocation, draft order, dispute resolution, automated routing through NFAC and the Regional Faceless Assessment Centres.

Procedure for CIT(A) appeals through the National Faceless Appeal Centre: electronic filing of Form 35, written submissions, optional video hearings.

Faceless adjudication of penalty proceedings under Chapter XXI: automatic allocation and electronic communication.

Faceless framework for verification of information received under SFT, TDS / TCS, foreign remittances and similar feeds: automatic risk scoring and electronic notice issuance.

Scheme for centralised issuance and processing of information-call notices to financial institutions and reporting entities.

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.

Rule 44G procedure for MAP requests under tax treaties: Form 34F application, time limits, bilateral negotiation and giving effect to MAP resolutions.

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).

Procedure for unilateral, bilateral and multilateral APAs: pre-filing consultation, Form 3CED main application, annual compliance in Form 3CEF and rollback under Rule 10MA.

Rules 10DA-10DB implementing OECD BEPS Action 13: Master File in Form 3CEAA, CbCR in Form 3CEAD, intimations in Forms 3CEAB and 3CEAC.

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.