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1 DIVISION ONE 1 Income-tax Rules, 1962 Arrangement of Rules I-1 Text of the Income-tax Rules, 1962 as amended upto date 1.1 Appendix Text of provisions of Allied Laws referred to in Income-tax Rules Subject Index Charts and Tables DIVISION TWO 2 Certificate Proceedings Rules, 1962 Arrangement of Rules 2.1 Text of the Income-tax (Certificate Proceedings) Rules, 1962 as amended upto date 2.5 Subject Index 2.57 DIVISION THREE 3 Income-tax (Appellate Tribunal) Rules, 1963 Arrangement of Rules 3.1 Text of the Income-tax (Appellate Tribunal) Rules, 1963 as amended upto date 3.3 Text of the Standing Order under Income-tax (Appellate Tribunal) Rules, Other Notifications and Instructions 3.27 Text of the Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, Subject Index 3.55 v

2 vi DIVISION FOUR 4 Income-tax Settlement Commission (Procedure) Rules, 1997 Arrangement of Rules 4.1 Text of the Income-tax Settlement Commission (Procedure) Rules, 1997 as amended upto date 4.3 Subject Index 4.11 DIVISION FIVE 5 Centralised Processing of Returns Scheme, 2011 Arrangement of Paragraphs 5.1 Text of the Centralised Processing of Returns Scheme, Text of the Centralised Processing of Returns Scheme, Application of certain Provisions of Act 5.8 DIVISION SIX 6 Authority for Advance Rulings (Procedure) Rules, 1996 Arrangement of Rules 6.1 Text of the Authority for Advance Rulings (Procedure) Rules, DIVISION SEVEN 7 National Savings Certificates (VIII Issue) Rules, 1989 Arrangement of Rules 7.1 Text of the National Savings Certificates (VIII Issue) Rules, 1989 as amended upto date 7.3 DIVISION EIGHT 8 Capital Gains Accounts Scheme, 1988 Arrangement of Paragraphs 8.1 Text of the Capital Gains Accounts Scheme, 1988 as amended upto date 8.3

3 vii CONTENTS DIVISION NINE 9 Income Computation and Disclosure Standard Text of the Income Computation and Disclosure Standard 9.3 DIVISION TEN 10 Site Restoration Fund Scheme, 1999 Arrangement of Paragraphs 10.1 Text of the Site Restoration Fund Scheme, DIVISION ELEVEN 11 Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act Text of the Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act 11.3 DIVISION TWELVE 12 Equity Linked Savings Scheme, 2005 Arrangement of Paragraphs 12.1 Text of the Equity Linked Savings Scheme, DIVISION THIRTEEN 13 Tax Return Preparer Scheme, 2006 Arrangement of Paragraphs 13.1 Text of the Tax Return Preparer Scheme, 2006 as amended upto date 13.3 DIVISION FOURTEEN 14 Bank Term Deposit Scheme, 2006 Arrangement of Paragraphs 14.1 Text of the Bank Term Deposit Scheme, 2006 as amended upto date 14.3

4 viii DIVISION FIFTEEN 15 Senior Citizens Savings Scheme Rules, 2004 Arrangement of Rules 15.1 Text of the Senior Citizens Savings Scheme Rules, 2004 as amended upto date 15.3 DIVISION SIXTEEN 16 Reverse Mortgage Scheme, 2008 Arrangement of Paragraphs 16.1 Text of the Reverse Mortgage Scheme, 2008 as amended upto date 16.3 DIVISION SEVENTEEN 17 Income-tax (Dispute Resolution Panel) Rules, 2009 Arrangement of Rules 17.1 Text of the Income-tax (Dispute Resolution Panel) Rules, 2009 as amended upto date 17.3 DIVISION EIGHTEEN 18 National Savings Certificates (IX Issue) Rules, 2011 Arrangement of Rules 18.1 Text of the National Savings Certificates (IX Issue) Rules, 2011 as amended upto date 18.3 DIVISION NINETEEN 19 Electoral Trusts Scheme, 2013 Arrangement of Paragraphs 19.1 Text of the Electoral Trusts Scheme,

5 ix CONTENTS DIVISION TWENTY 20 Rajiv Gandhi Equity Savings Scheme, 2013 Arrangement of Paragraphs 20.1 Text of the Rajiv Gandhi Equity Savings Scheme, DIVISION TWENTY-ONE 21 Rajiv Gandhi Equity Savings Scheme, 2012 Arrangement of Paragraphs 21.1 Text of the Rajiv Gandhi Equity Savings Scheme, DIVISION TWENTY-TWO 22 Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 Arrangement of Paragraphs 22.1 Text of the Centralised Processing of Statements of Tax Deducted at Source Scheme, DIVISION TWENTY-THREE 23 Industrial Park Scheme, 2008 Arrangement of Paragraphs 23.1 Text of the Industrial Park Scheme, 2008 as amended upto date 23.3 DIVISION TWENTY-FOUR 24 Rate of interest for various Small Savings Schemes with effect from Rate of interest for various Small Savings Schemes with effect from

6 x DIVISION TWENTY-FIVE 25 Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015 Arrangement of Rules 25.1 Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules,

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