Income Tax Rules, 1962: Rule-wise Index and Guide
Find explanations and reference pages for selected provisions of the Income-tax Rules, 1962. This directory groups 20 rules by subject so that taxpayers, employers, accountants and businesses can locate relevant provisions quickly.
India's Income-tax Act, 2025 applies from 1 April 2026, with corresponding rules and transitional provisions. The pages indexed here concern the Income-tax Rules, 1962 and provisions under the Income-tax Act, 1961. They remain useful for earlier tax years, historical assessments and understanding prior law; do not assume every provision continues unchanged for tax year 2026-27 onward.
How to use this directory
Select a rule to open its dedicated reference page. The descriptions below summarize the subjects covered by the linked rules, not their complete legal text. Check the applicable assessment or tax year, amendments, notifications and prescribed forms before applying any provision.
Foundational rules
Salary, allowances and employee benefits
Institutional exemptions and approvals
Perquisites, house property and depreciation
Understanding the change in income-tax law
The Income-tax Rules, 1962 were made under the Income-tax Act, 1961. The newer income-tax framework has different statutory references and may prescribe revised procedures. For past years, use the law and rules applicable to the relevant period; for current filings, verify the operative law, forms and official notifications.
This index is an informational reference and does not replace the text of legislation, rules, notifications or professional advice.