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Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification of the Income tax Rules, 2026

Issue Date: 20 March 2026 Published: 20 March 2026
Gazette ID: CG-DL-E-20032026-271092 Download PDF
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                Core Purpose
            

            
The Central Board of Direct Taxes notifies the Income-tax Rules, 2026, under section 533 of the Income-tax Act, 2025, to establish regulations for dividend payments, recognised stock exchanges, capital asset holding periods, zero coupon bonds, determination of income for non-residents, significant economic presence thresholds, expenditure related to non-taxable income, and valuation of perquisites.

        

        

        
        
        

            

                
                    
                    
                    
                    
                
                Detailed Summary
            

            
The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Notification G.S.R. 198(E) on March 20, 2026, establishing the Income-tax Rules, 2026, which came into force on April 1, 2026, under powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025). The rules define key terms like "Act" (Income-tax Act, 2025) and "authorised bank" (appointed by Reserve Bank of India under section 45(1) of the Reserve Bank of India Act, 1934 (2 of 1934)). Rule 3 specifies arrangements for declaration and payment of dividends within India under section 2(42) of the Act, requiring share-registers to be maintained at the principal place of business in India, general meetings for declaring dividends to be held in India, and dividends payable only within India. Rules 4 and 5 set conditions for a stock exchange to be notified as a recognised stock exchange under section 2(92) for derivatives trading, mandating Securities and Exchange Board of India (SEBI) approval under the Securities and Exchange Board of India Act, 1992 (15 of 1992), recording of client particulars (including unique client identity number and Permanent Account Number), maintaining a complete audit trail for seven tax years, preventing transaction erasure, allowing modification only for genuine errors, and submitting monthly statements in Form No. 1 to the Director General of Income-tax (Systems) within fifteen days from the last day of each month. Applications for notification are made to the Member (Income Tax), Central Board of Direct Taxes, New Delhi, and are to be disposed of within six months from the end of the application month. Rule 6 outlines methods for determining the period of holding capital assets for section 2(101)(c)(D) in various cases, including shares/debentures (section 70(1)(z)), assets declared under the Income Declaration Scheme, 2016 (Finance Act, 2016 (28 of 2016)) (reckoned from acquisition date if evidenced by registered deed, otherwise from June 1, 2016), and assets from foreign company branch conversions (section 219(1)), and clarifies short-term versus long-term capital assets for income under section 67(10). Rule 7 details the procedure for notification of zero coupon bonds by infrastructure capital companies/funds, infrastructure debt funds, or public sector companies under section 2(112), requiring an application in Form No. 2 at least three months before issue. Conditions include a bond life of not less than ten years and not more than twenty years, an investment grade rating from at least two SEBI-registered credit rating agencies (under section 12(1A) of the SEBI Act, 1992), listing on a recognised stock exchange, and an undertaking to invest 25% or more of the realisation before the end of the financial year immediately following issue, with the balance within four financial years. Infrastructure debt funds must also maintain a sinking fund for interest, invested in Government security as defined under section 2(f) of the Government Securities Act, 2006 (38 of 2006). Applications are disposed of within six months, and entities must submit Form No. 3 annually. Rule 8 specifies that for an Indian citizen crew member of a foreign-bound ship, the period of stay in India for an eligible voyage under section 6(6) does not include the period from joining to signing off as per the Continuous Discharge Certificate, defined by the Merchant Shipping (Continuous Discharge Certificate-cum-Seafarer's Identity Document) Rules, 2001 under the Merchant Shipping Act, 1958 (44 of 1958). Rule 9 allows the Assessing Officer to determine income for non-resident persons from Indian assets, sources, or business connections if the actual amount cannot be definitely ascertained, using methods like a percentage of turnover or proportion to total profits. Rule 10 provides definitions for Rules 11 and 12, including 

        

        

        
        

            

                
                    
                    
                    
                    
                    
                
                Full Text
            

            
            

                
[PART II—Section 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1533
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026

G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025),
the Central Board of Direct Taxes hereby makes the following rules, namely:–

1. Short title and commencement.–(1) These rules may be called the Income-tax Rules, 2026.
(2) They shall come into force on the 1st April, 2026.

2. Definitions.– (1) In these rules, unless the context otherwise requires,—
(a) "Act" means the Income-tax Act, 2025 (30 of 2025);
(b) "authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the
provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);
(c) ―Form‖ means a Form in Appendix III appended to these rules;
(d) "section" means a section of the Act.
(2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively
assigned to them in the Act.

3. Arrangements for declaration and payment of dividends within India.–The arrangements referred to in section
2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference
shares) within India shall be as follows:
(a) the share-register of the company for all shareholders shall be regularly maintained at its principal place
of business within India, in respect of any tax year from a date not later than the 1st April of such year;
(b) the general meeting for passing the accounts of the tax year and for declaring any dividends in respect
thereof shall be held only at a place within India; and
(c) the dividends declared, if any, shall be payable only within India to all shareholders.

4. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under
section 2(92).– For the purposes of section 2(92), a stock exchange shall fulfil the following conditions in respect of
trading in derivatives:-
(a) the stock exchange shall have the approval of the Securities and Exchange Board of India established
under the Securities and Exchange Board of India Act, 1992 (15 of 1992) in respect of trading in derivatives
and shall function in accordance with the guidelines or conditions laid down in this behalf by the Securities
and Exchange Board of India;
(b) the stock exchange shall ensure that the particulars of the client (including unique client identity number
and Permanent Account Number) are duly recorded and stored in its databases;
(c) the stock exchange shall maintain a complete audit trail of all transactions (in respect of cash and
derivative market) for a period of seven tax years on its system;
(d) the stock exchange shall ensure that transactions (in respect of cash and derivative market) once
registered in the system are not erased;
(e) the stock exchange shall ensure that the transactions (in respect of cash and derivative market) once
registered in the system, are modified only in cases of genuine error; and
(f) the stock exchange shall maintain data regarding all transactions (in respect of cash and derivative
market) registered in the system which have been modified and submit a monthly statement in Form No. 1 to
the Director General of Income-tax (Systems), within fifteen days from the last day of each month to which
such statement relates.

5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92).– (1) An
application for notification of a stock exchange as a recognised stock exchange for the purposes of section 2(92) may
be made to the Member (Income Tax), Central Board of Direct Taxes, New Delhi.
(2) The application referred to in sub-rule (1) shall be accompanied with the following documents,:-
(a) approval granted by the Securities and Exchange Board of India for trading in derivatives;
(b) up-to-date rules, bye-laws and trading regulations of the stock exchange;
(c) confirmation regarding fulfilling the conditions referred to in clause (b) to (f) of rule 4; and
(d) such other information as the stock exchange may like to place before the Central Government.
(3) The Central Government may call for such other information from the applicant as it deems necessary for taking a
decision on the application.
(4) The Central Government, after examining the information furnished by the stock exchange under sub-rule (2) or
sub-rule (3), shall notify the stock exchange as a recognised stock exchange for the purposes of section 2(92) or issue
an order rejecting the application before the expiry of six months from the end of the month in which the application
is received.
(5) The notification referred to in sub-rule (4) shall be effective until the approval granted by the Securities and
Exchange Board of India is withdrawn or expires, or the said notification is rescinded by the Central Government.

6. Method of determination of period of holding of capital assets in certain cases.– (1) For the purposes of section
2(101)(c)(D), the period for which such capital asset is held by an assessee, shall be determined in accordance with
the provisions of this rule.
(2) For the capital asset mentioned in column B of the Table below, the period for which the capital asset is held by
the assessee shall be determined in accordance with column C thereof:
Table
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl.No. | Nature of Assets                                                                               | Period of holding                                                                                                                                                                                                                                                                                                                              |
+======+================================================================================================+================================================================================================================================================================================================================================================================================================================================================+
| A    | B                                                                                              | C                                                                                                                                                                                                                                                                                                                                              |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1.   | Shares or debentures of a company, which becomes the property of the assessee under the        | The period of holding shall include the period for which the bond, debenture, debenture-stock or deposit certificate, as the case may be, was held by the assessee prior to the conversion.                                                                                                                                                       |
|      | circumstances mentioned in section 70(1)(z).                                                   |                                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2.   | Capital asset declared under the Income Declaration Scheme, 2016 made under the Finance Act,   | (i) In the case of an immovable property, the period for which such property is held is to be reckoned from the date on which such property is acquired, if the date of acquisition is evidenced by a deed registered with any authority of a State Government; and (ii) in any other case, the period for which such asset is held shall be reckoned from the |
|      | 2016 (28 of 2016).                                                                             | 1st June, 2016.                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 3.   | Capital asset which became the property of the Indian subsidiary company in consequence to     | The period of holding shall include the following: (i) the period for which the asset was held by the said branch of the foreign company; or (ii) the period for which the asset was held by the previous owner, if any, who has acquired the capital asset by a mode of acquisition referred to in section 73(1) [Sl.No.1. C.A] or section 219(1). |
|      | conversion of a branch of a foreign company referred to in section 219(1).                     |                                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+

(3) In case of the amount which is chargeable to income-tax as income of a specified entity under section 67(10)
under the head ―Capital gains‖,–
(a) the amount or a part of it shall be considered to be from transfer of short-term capital asset, if it is
attributed to,–
(i) the capital asset which is short-term capital asset at the time of taxation of amount under section
67(10); or
(ii) capital asset forming part of block of asset; or
(iii) capital asset being self-generated asset and self-generated goodwill as defined in section
67(11); and
(b) the amount or a part of it shall be considered to be from transfer of long-term capital asset or assets, if it
is attributed to capital asset which is not covered by sub-clause (i) of clause (a) and is long-term capital asset
at the time of taxation of amount section 67(10).

7. Procedure for notification of zero coupon bond.– (1) An application by an entity, being an infrastructure capital
company or infrastructure capital fund or infrastructure debt fund or a public sector company under section 2(112),
for notification of any zero coupon bond proposed to be issued by it shall be made in Form No.2 at least three months
before the date of issue of such bond.
(2) An application referred to in sub-rule (1) shall not be made for notification of a bond which is to be issued beyond a
period of two financial years following the financial year in which such application is made.
(3) An application made under sub-rule (1) shall be disposed of within a period of six months from the end of the
month in which such application was received.
(4) Every application, under sub-rule (1), shall be accompanied by the following documents:—
(a) where the application is made by any infrastructure capital company or infrastructure debt fund or a
public sector company, being a Government company defined under section 2(45) of the Companies Act,
2013 (18 of 2013), a copy of certificate of incorporation under the said Act;
(b) where the application is made by any infrastructure capital fund, a copy of the trust deed registered under
the provisions of the Registration Act, 1908 (16 of 1908); and
(c) where the application is made by a public sector company, being any corporation, established by or under
any Central Act or State Act or Provincial Act, a copy of the relevant Act.
(5) The Central Government, while specifying a zero coupon bond, by notification, shall satisfy itself that the
following conditions are fulfilled:—
(a) the period of life of the bond is not less than ten years and not more than twenty years;
(b) the entity proposing to issue a zero coupon bond has an investment grade rating from at least two credit
rating agencies registered under section 12(1A) of the Securities and Exchange Board of India Act, 1992 (15
of 1992);
(c) necessary arrangement has been made by the said entity for listing the zero coupon bond in a recognised
stock exchange in India;
(d) the entity shall furnish an undertaking along with the application that the money realised on issue of the
zero coupon bond shall be invested by it in the following manner,:—
(i) 25% or more of such realisation before the end of the financial year immediately following the
financial year in which the bond is issued;
(ii) the balance of such realisation within a period of four financial years immediately following the
financial year in which the bond is issued; and
(e) where the application is made by an infrastructure debt fund, such fund shall along with the application,
submit an undertaking that a sinking fund shall be maintained for the interest which will accrue on all the
zero coupon bonds subscribed and such interest shall be invested in Government security as defined under
section 2(f) of the Government Securities Act, 2006 (38 of 2006).
(6) The Central Government, after having satisfied itself about fulfilling of the conditions referred to in this rule, shall
specify the bond, by notification, giving therein, inter alia, the following particulars:—
(a) name of the bond;
(b) period of life of the bond;
(c) the time schedule of the issue of the bond;
(d) the amount to be paid on maturity or redemption of the bond;
(e) the discount; and
(f) the number of bonds to be issued.
(7) The Central Government may, if the applicant fails to fulfil the conditions referred to in this rule, reject the
application for notification after giving a reasonable opportunity of being heard.
(8) Every entity shall submit within two months from the end of each financial year referred to in sub-rule (5)(d), a
certificate from an accountant as defined in section 515(3)(b), specifying the amount invested in each year in Form
No. 3.
(9) The Central Government shall have the power to withdraw the notification, if the applicant fails to fulfil any of the
conditions referred to in this rule.
(10) For the purposes of this rule,—
(i) "discount" and "period of life of the bond" shall have the meanings respectively assigned to them in
section 32(d)(i) and (ii); and
(ii) "infrastructure debt fund" shall mean the infrastructure debt fund as may be notified by the Central
Government under Schedule VII[Table Sl. No. 46].

8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound
ship.— (1) For the purposes of section 6(6), in case of an individual, being a citizen of India and a member of the
crew of a foreign bound ship, the period or periods of stay in India in respect of an eligible voyage, shall not include
the period computed under sub-rule (2).
(2) The period referred to in sub-rule (1) shall be the period beginning on the date entered into the Continuous
Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the
date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in
respect of such voyage.
(3) For the purposes of this rule, —
(a) ―Continuous Discharge Certificate‖ shall have the same meaning as assigned to it in the Merchant
Shipping (Continuous Discharge Certificate-cum-Seafarer's Identity Document) Rules, 2001 made under the
Merchant Shipping Act, 1958 (44 of 1958);
(b) ―eligible voyage‖ shall mean a voyage undertaken by a ship engaged in the carriage of passengers
or freight in international traffic, where —
(i) for the voyage having originated from any port in India, has as its destination any port
outside India; and
(ii) for the voyage having originated from any port outside India, has as its destination any
port in India.

9. Determination of income in case of non-residents.— In any case in which the Assessing Officer is of opinion
that the actual amount of the income accruing or arising to any non-resident person, whether directly or indirectly,
through or from —
(a) any asset or source of income in India; or
(b) any property in India; or
(c) any business connection in India,
cannot be definitely ascertained, the amount of such income for the purposes of assessment to income-tax may be
calculated —
(i) at such percentage of the turnover so accruing or arising as the Assessing Officer may consider to
be reasonable; or
(ii) on any amount which bears the same proportion to the total profits and gains of the business of such
person (such profits and gains being computed in accordance with the provisions of the Act), as the receipts
so accruing or arising bear to the total receipts of the business; or
(iii) in such other manner as the Assessing Officer may deem suitable.

10. Definition of terms for rules 11 and 12.— For the purposes of rules 11 and 12, —
(a) ―accountant‖ —
(i) means an accountant referred to in section 515(3)(b), who fulfils the following conditions: —
(A) if he is pursuing the profession of accountancy individually or is a valuer then —
(I) he has professional experience of not less than ten years; and
(II) his annual receipt in the year preceding the year in which valuation is undertaken, from the
exercise of profession, exceeds fifty lakh rupees;
(B) if he is a member or partner in any entity engaged in rendering accountancy or valuation services
then, the annual receipt of the entity in the year preceding the year in which valuation is undertaken exceeds
three crore rupees;
(ii) includes any valuer recognised for undertaking similar valuation by the government of the country, where
the foreign company or the entity is registered or incorporated or any of its agencies, who fulfils the
following conditions: —
(A) the condition referred to in items (A) and (B) of clause (a)(i);
(B) if he is a member or partner in any entity engaged in rendering accountancy or valuation services then,
the entity or its affiliates have presence in more than two countries;
(b) ―balance sheet‖, —
(i) (A) in relation to an Indian company, means the balance-sheet of such company (including the notes
annexed thereto and forming part of the accounts) as drawn up on the specified date which has been audited
under the laws relating to companies in force; and
(B) in any other case, it means the balance-sheet of the company or the entity (including the notes
annexed thereto and forming part of the accounts) as drawn up on the specified date and submitted to the
relevant authority outside India under the laws in force of the country in which the foreign company or the
entity is registered or incorporated; and
(ii) where, —
(A) finalisation of accounts is pending as on specified date for the purposes of items (A) and (B) of sub
clause (i), it means an interim balance-sheet drawn up as on the specified date and approved by the
board of directors of the company or an equivalent body in case of any other entity; and
(B) the specified date is the date referred to in section 9(10)(d)(ii), it means the balance sheet as drawn up on
the specified date and certified by an accountant;
(c) ―book value of the liabilities‖ means the value of liabilities as shown in the balance-sheet of the company or
the entity, as the case may be, excluding the paid-up capital in respect of equity shares or members' interest and the
general reserves and surplus and security premium related to the paid-up capital;
(d) ―connected person‖ shall have the meaning assigned to it in section 184(5);
(e) ―foreign company or entity‖ means a company or entity registered or incorporated outside India;
(f) ―observable price‖ in respect of a share quoted on a stock exchange shall be the higher of the following: —
(i) the average of the weekly high and low of the closing prices of the shares quoted on the said stock
exchange during the six months period preceding the specified date; or
(ii) the average of the weekly high and low of the closing price of the shares quoted on the said stock
exchange during the two weeks preceding the specified date;
(g) ―right of management or control‖ shall include the right to appoint majority of the directors or to control the
management or policy decision exercisable by a person or persons acting individually or together, directly or
indirectly, including by virtue of shareholding or management rights or shareholders agreements or voting agreements
or in any other manner;
(h) ―specified date‖ shall have the meaning assigned to it in section 9(10)(d);
(i) ―telegraphic transfer buying rate‖ shall have the meaning assigned to it in rule 207; and
(j) the expressions ―merchant banker‖ and ―recognised stock exchange‖ shall have the meaning respectively
assigned to them in rule 56.

11. Fair market value of assets in certain cases.— (1) The fair market value of asset, tangible or intangible, as on
the specified date, held directly or indirectly by a foreign company or entity, for the purposes of section 9(10) shall be
computed as per this rule with reference to the specified date.
(2) Where the asset is a share of an Indian company listed on a recognised stock exchange on the specified date, the
fair market value of the share shall be the observable price of such share on the stock exchange so, however, that —
(a) if the share is held as part of the shareholding which confers, directly or indirectly, any right of
management or control in the said company, the fair market value of the share shall be determined using the
following formula: —
Fair market value = (A+B)/C
Where, —
A = the market capitalisation of the company on the basis of observable price of its shares quoted
on the recognised stock exchange;
B = the book value of liabilities of the company; and
C = the total number of outstanding shares; or
(b) if, on the specified date, the share is listed on more than one recognised stock exchange, the
observable price of the share shall be computed with reference to the recognised stock exchange which
records the highest volume of trading in the share during the tax year.
(3) Where the asset is a share of an Indian company not listed on a recognised stock exchange on the specified date,
the fair market value of the share shall be —
(a) the fair market value as determined by a merchant banker or an accountant as per any
internationally accepted valuation methodology for valuation of shares on arm's length basis; and
(b) increased by the liability, if any, considered in such determination as per clause (a).
(4) Where the asset is an interest in a partnership firm or an association of persons, its fair market value shall be
determined in the following manner: —
(a) the value of such firm or association of persons, shall be determined by a merchant banker or an
accountant as per any internationally accepted valuation methodology as increased by the liability, if any,
considered in such determination;
(b) the value so computed in clause (a), as is equal to the amount of its capital, shall be allocated among
its partners or members in the same proportion in which the capital has been contributed by them;
(c) the residue of the value shall be allocated among the partners or members as per the agreement of
partnership firm or association of persons for distribution of assets in the event of dissolution of the firm or
association;
(d) in the absence of agreement, as specified in clause (c), the residual value shall be allocated in
proportion in which the partners or members are entitled to share profits; and
(e) the sum total of the amount so allocated as per clauses (a) to (d) to a partner or member shall be
treated as the fair market value of the interest of that partner or member in the firm or the association of
persons, as the case may be.
(5) The fair market value of the asset other than those referred to in sub-rules (2), (3) and (4) shall be the price it
would fetch, if sold in the open market as determined by a merchant banker or an accountant and increased by the
liability, if any, considered in such determination.
(6) The fair market value of all the assets of a foreign company or an entity on the specified date, if conditions
specified in column B of the following Table are fulfilled, shall be determined as per column C thereof: —
Table
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl.   | Conditions                                                                                                                                                                                  | Fair Market Value                                                                                                                                                                                                                                                                                                                                                                                              |
| No.   |                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                    |
+=======+=============================================================================================================================================================================================+================================================================================================================================================================================================================================================================================================================================================================================================================+
| A     | B                                                                                                                                                                                           | C                                                                                                                                                                                                                                                                                                                                                                                                                |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1.    | Where the transfer of share of, or interest in, the foreign company or entity is between the persons who are not connected persons, for the purpose of such                                 | Fair market value of all assets = A+B Where, — A = Market capitalisation of the foreign company or entity computed on the basis of the full value of consideration for transfer of the share or transfer. interest; and B = book value of the liabilities of the company or the entity as on the specified date as certified by a merchant banker or an accountant.                                      |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2.    | Where the share of the foreign company or entity is listed on a stock exchange on the specified date.                                                                                       | Fair market value of all the assets = A+B Where, — A = Market capitalisation of the foreign company or entity computed on the basis of the observable price of the share on the stock exchange where the share of the foreign company or the entity is listed; and B = book value of the liabilities of the company or the entity as on the specified date.                                                              |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 3.    | Where the share is listed on more than one stock exchange on the specified date.                                                                                                            | Fair market value of all the assets = A+B Where, — A = Market capitalisation of the foreign company or entity computed on the basis of the observable price of the share on the stock exchange which records the highest volume of trading in the share during the period considered for determining the price; and B = book value of the liabilities of the company or the entity.                                   |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 4.    | Where the share in the foreign company or entity is not listed on a stock exchange on the specified date.                                                                                   | Fair market value of all the assets = A+B Where, — A = fair market value of the foreign company or the entity as on the specified date as determined by a merchant banker or an accountant as per the internationally accepted valuation methodology; and B = value of liabilities of the company of the entity if any, considered for the determination of fair market value in A.                               |
+-------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+

(7) Where fair market value has been determined on the basis of any interim balance sheet referred to in rule 10(b)(ii),
then the fair market value shall be appropriately modified after finalisation of the relevant financial statement as per
the applicable laws and all the provisions of this rule and rules 12 and 235 shall apply accordingly.
(8) For determining the fair market value of any asset located in India, being a share of an Indian company or interest
in a partnership firm or association of persons, all the assets and business operations of the said company or
partnership firm or association of persons shall be taken into account whether such assets or business operation are
located in India or outside.
(9) The rate of exchange for calculation in foreign currency, of the value of assets located in India and expressed in
rupees shall be the telegraphic transfer buying rate of such currency as on the specified date.

12. Determination of income attributable to assets in India.— (1) The income from transfer outside India of a
share of, or interest in, a company or an entity referred to in section 9(10)(a) attributable to assets located in India,
shall be determined with reference to the specified date, by the following formula: —
A X
B
C
Where, —
A = Income from the transfer of the share of, or interest in, the company or the entity computed as per the provisions
of the Act, as if, such share or interest is located in India;
B = fair market value of assets located in India as on the specified date from which the share or interest referred to in
A derives its value substantially, computed as per rule 11; and
C = fair market value of all the assets of the company or the entity as on the specified date, computed as per rule 11.
(2) If the transferor of the share of, or interest in, the company or the entity referred to in sub-rule (1) fails to provide
the information required for the application of the formula in the said sub-rule, then the income from the transfer of
such share or interest shall be determined in such manner as the Assessing Officer may deem suitable.
(3) The transferor of the share of, or interest in, a company or an entity referred to in sub-rule (1), shall obtain and
furnish along with the return of income a report in Form No. 4 duly signed and verified by an accountant providing
the basis of the apportionment as per the formula and certifying that the income attributable to assets located in India
has been correctly computed.

13. Threshold for purposes of significant economic presence.— (1) For the purposes of section 9(9)(d)(i), the
aggregate amount of payments from transactions carried out by a non-resident with any person in India, in respect of
any goods, service or property including provision for download of data or software in India during the tax year, shall
be two crore rupees.
(2) For the purposes of section 9(9)(d)(ii), the number of users with whom systematic and continuous business
activities are solicited or who are engaged in interaction shall be ₹ 300000.

14. Method for determining amount of expenditure in relation to income not includible in total income.–(1)
The expenditure in relation to income which does not form part of the total income shall be the aggregate of
following amounts:—
(a) the amount of expenditure directly relating to income which does not form part of total income; and
(b) an amount equal to 1% of the annual average of the monthly averages of the opening and closing
balances of the value of investment, income from which does not or shall not form part of total income.
(2) The amounts referred to in sub-rule (1) shall not exceed the total expenditure claimed by the assessee.

15. Valuation of perquisites.–(1) For the purpose of computing the income chargeable under the head "Salaries", the
value of perquisites provided by the employer, either directly or indirectly, to the assessee (herein referred to as the
employee) or to any member of his household by reason of his employment, shall be determined in accordance with
the provisions of this rule.
(2) (a) The value of residential accommodation provided by the employer, for the purpose of section 17(1)(a) and (b),
during the tax year, in the circumstances referred in column B of the following Table I, shall be determined in
accordance with the column C or column D thereof, as the case may be:
Table I
+------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl.  | Circumstances                                                                                                                                                                                  | Where accommodation is unfurnished                                                                                                                        | Where accommodation is furnished                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| No.  |                                                                                                                                                                                                |                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
+======+================================================================================================================================================================================================+===========================================================================================================================================================+================================================================================================================================================================================================================================================================================================================================================================================================================================================================================+
| A    | B                                                                                                                                                                                              | C                                                                                                                                                         | D                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
+------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (1)  | Where the accommodation is provided by the Central Government or any State Government, to the employees either holding office or post in connection with the affairs of the Union or of such State. | License fee determined by the Central Government or any State Government in respect of accommodation in accordance with the rules framed by such Government as | Value of perquisite is determined as per the provisions of sub-rule (2)(e).                                                                                                                                                                                                                                                                                                                                                                                                    |
|      |                                                                                                                                                                                                | reduced by the rent actually paid by the employee.                                                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
+------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (2)  | Where the accommodation is provided by any other employer and— (a) where the accommodation is owned by the employer; or                                                                         | (i) 10% of salary in cities having population exceeding forty lakhs as per 2011 census in respect of the period during which the said accommodation was    | Value of perquisite is determined as per the provisions of sub-rule (2)(e).                                                                                                                                                                                                                                                                                                                                                                                                    |
|      |                                                                                                                                                                                                | occupied by the employee during the tax year as reduced by the rent, if any, actually paid by the employee;                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      |                                                                                                                                                                                                | (ii) 7.5% of salary in cities having population exceeding fifteen lakhs but not exceeding forty lakhs as per 2011 census in respect of the period during |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      |                                                                                                                                                                                                | which the said accommodation was occupied by the employee during the tax year as reduced by the rent, if any, actually paid by the employee; and          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      |                                                                                                                                                                                                | (iii) 5% of salary in other areas, in respect of the period during which the said accommodation was occupied by the employee during the tax year as reduced |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      |                                                                                                                                                                                                | by the rent, if any, actually paid by the employee.                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      | (b) where the accommodation is taken on lease or rent by the employer.                                                                           | Actual amount of lease rental paid or payable by the employer or 10% of salary, in respect of the period during which the said accommodation was occupied | Value of perquisite is determined as per the provisions of sub-rule (2)(e).                                                                                                                                                                                                                                                                                                                                                                                                    |
|      |                                                                                                                                                                                                | by the employee during the tax year, whichever is lower, as reduced by the rent, if any, actually paid by the employee.                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|      | (3) Where the accommodation is provided by the employer specified in serial number (1) or (2) in a hotel     | Not applicable.                                                                                                                           | Actual charges paid or payable to such hotel or 24% of salary paid or payable for the tax year for the period during which such accommodation is provided, |
|      | (except where the employee is provided such accommodation for a period not exceeding in aggregate fifteen   |                                                                                                                                                           | whichever is lower, as reduced by the rent, if any, actually paid or payable by the employee.                                                                                                                                                                                                                                                                                                                                                                                  |
|      | days on his transfer from one place to another).                                                                                                 |                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
+------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+

(b) The provisions of this sub-rule shall not apply to any accommodation temporarily provided to an employee
working at a mining site or an on-shore oil exploration site or a project execution site, or a dam site or a power
generation site or an off-shore site; which —
(i) having plinth area not exceeding 1000 square feet, is located not less than eight kilometres away
from the local limits of any municipality or a cantonment board; or
(ii) is located in a remote area.
(c) Where on account of his transfer from one place to another, the employee is provided with accommodation at the
new place of posting while retaining the accommodation at the other place, the value of perquisite shall be determined
with reference to only one such accommodation which has the lower value with reference to Table I for a period not
exceeding ninety days and thereafter the value of perquisite shall be charged for both such accommodations as
provided in the said Table I.
(d) Where the accommodation is owned or taken on lease or rent by the employer and the same accommodation is
continued to be provided to the same employee for more than one tax year, the amount calculated in accordance with
Table I:Sl. No. 2(a) or (b) shall not exceed the amount so calculated for the first tax year, as multiplied by the amount
which is a ratio of the Cost Inflation Index for the tax year for which the amount is calculated and the Cost Inflation
Index for the tax year in which the accommodation was initially provided to the employee.
(e) For the purposes of this sub-rule, where the accommodation is furnished;–
(i) the value of perquisite as determined under Table I: Sl. Nos. 1 and 2. C be increased by 10% per
annum of the cost of furniture (including television sets, radio sets, refrigerators, other household appliances,
air-conditioning plant or equipment), as reduced by any charges paid or payable for the same by the
employee during the tax year; and
(ii) if such furniture is hired from a third party, the value of perquisite would be the actual hire charges
payable for the same as reduced by any charges paid or payable for the same by the employee during the tax
year.
(f) For the purposes of this sub-rule, where the accommodation is provided by the Central Government or any State
Government to an employee, who is serving on deputation with any body or undertaking under the control of such
Government,—
(i) the employer of such an employee shall be deemed to be that body or undertaking where the
employee is serving on deputation; and
(ii) the value of perquisite of such an accommodation shall be the amount calculated in accordance with
Table 1: Sl. No. 2(a), as if the accommodation is owned by the employer.
(g) For the purposes of clause (d);
(i) "Cost Inflation Index" means the index as may be notified by the Central Government under section
72(8)(a);
(ii) "first tax year" means the tax year 2023-2024, or the tax year in which the accommodation was
provided to the employee, whichever is later.
(3)(a) The value of perquisite by way of use of motor car to an employee by an employer, in the circumstances as
referred in column B of the following Table II, shall be determined in accordance with column C or column D thereof,
as the case may be:
Table II
VALUE OF PERQUISITE PER CALENDAR MONTH
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
| Sl.  | Circumstances                                                                                      | Where cubic capacity of engine does not exceed 1.6 litres or the motor car is an electric vehicle    | Where cubic capacity of engine exceeds 1.6 litres                                                  |
| No.  |                                                                                                    |                                                                                                    |                                                                                                    |
+======+====================================================================================================+====================================================================================================+====================================================================================================+
| A    | B                                                                                                  | C                                                                                                  | D                                                                                                  |
+======+====================================================================================================+====================================================================================================+====================================================================================================+
| (1)  | Where the motor car is owned or hired by the employer and— (a) is used wholly and exclusively in the | no value, if the documents specified in sub-rule (3)(c) are maintained by the employer               | no value, if the documents specified in sub-rule (3)(c) are maintained by the employer;            |
|      | performance of his official duties;                                                                |                                                                                                    |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
|      | (b) is used exclusively for the private or personal purposes of the employee or any member of his    | actual amount of expenditure incurred by the employer on the running and maintenance of motor car    | actual amount of expenditure incurred by the employer on the running and maintenance of motor car    |
|      | household and the running and maintenance expenses are met or reimbursed by the employer;            | during the relevant tax year including remuneration, if any, paid by the employer to the chauffeur   | during the relevant tax year including remuneration, if any, paid by the employer to the chauffeur   |
|      |                                                                                                    | as increased by the amount representing normal wear and tear of the motor car and as reduced by any  | as increased by the amount representing normal wear and tear of the motor car and as reduced by an   |
|      |                                                                                                    | amount charged from the employee for such use.                                                     | amount charged from the employee for such use.                                                     |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
|      | (c) is used partly in the performance of duties and partly for private or personal purposes of his   | (i) the expenses on ₹ 5000 (plus ₹3000, if chauffeur is also provided to run the motor car by the | is also provided to run the motor car by the employer);                                            |
|      | own or any member of his household and— (i) the expenses on maintenance and running are met or       | employer)                                                                                          |                                                                                                    |
|      | reimbursed by the employer;                                                                        |                                                                                                    |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
|      | (ii) the expenses on running and maintenance for private or personal use are fully met by the       | ₹ 2000 (plus ₹ 3000, if chauffeur is also provided by the employer to run the motor car by the       | ₹ 3000 (plus ₹3000, if chauffeur is also provided to run the motor car by the employer).             |
|      | assessee;                                                                                          | employer).                                                                                         |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
| (2)  | Where the employee owns a motor car but the actual running and maintenance charges (including       | no value, if the documents specified in sub-rule (3)(c) are maintained by the employer             | no value, if the documents specified in sub-rule (3)(c) are maintained by the employer;            |
|      | remuneration of the chauffeur, if any) are met or reimbursed to him by the employer and— (a) such  |                                                                                                    |                                                                                                    |
|      | reimbursement is for the use of the vehicle wholly and exclusively for official purposes;            |                                                                                                    |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
|      | (b) such reimbursement is for the use of the vehicle partly for official purposes and partly for     | the actual amount of expenditure incurred by the employer as reduced by the amount specified in Sl.  | the actual amount of expenditure incurred by the employer as reduced by the amount specified in Sl.  |
|      | personal or private purposes of the employee or any member of his household.                       | No. (1)(c)(i) above, if the conditions mentioned in sub-rule (3)(c) are fulfilled.                 | No. (1)(c)(i) above, if the conditions mentioned in sub-rule (3)(c) are fulfilled.                 |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
| (3)  | Where the employee owns any other automotive conveyance but the actual running and maintenance       | no value, if the documents specified in sub-rule (2)(c) are maintained by the employer             | not applicable;                                                                                    |
|      | charges are met or reimbursed to him by the employer and (a) such reimbursement is for the use of    |                                                                                                    |                                                                                                    |
|      | the vehicle wholly and exclusively for official purposes;                                          |                                                                                                    |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+
|      | (b) such reimbursement is for the use of vehicle partly for official purposes and partly for         | the actual amount of expenditure incurred by the employer as reduced by the amount of ₹3000 if the |                                                                                                    |
|      | personal or private purposes of the employee.                                                      | conditions mentioned in sub-rule (3)(c) are fulfilled.                                             |                                                                                                    |
+------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+----------------------------------------------------------------------------------------------------+

(b) Where an employer owns or hires one or more motor cars and allows the employee or any member of his
household to use them for the purposes other than wholly and exclusively in the performance of his duties, the value
of perquisite shall be the amount calculated as below:
(i) for one car, in accordance with Table II: Sl. No. (1)(c)(i) ;and
(ii) for other cars, in accordance with Table II: Sl. No. (1)(b).
(c) If the employer or employee claims that the motor vehicle is used solely for official duties or that the actual
expenses for running and maintaining the employee-owned motor vehicle for official purposes exceed the deductible
amounts in Table II: Sl. No. 2(b) or 3(b), he may claim a higher amount for official use and in this case, the value of
the perquisite shall be the actual amount of expenses paid or reimbursed by the employer, minus the higher amount
attributed to official use of the vehicle provided that the following conditions are fulfilled: —
(i) the employer has maintained complete details of journey undertaken for official purpose which may
include date of journey, destination, mileage and the amount of expenditure incurred thereon; and
(ii) the employer gives a certificate to the effect that the expenditure was incurred wholly and
exclusively for the performance of official duties.
(d) For the purposes of this sub-rule, the normal wear and tear of a motor car shall be taken at 10% per annum of the
actual cost of the motor car or cars.
(4) The value of benefit provided by the employer to the employee or any member of his household for goods,
services or utilities, as referred to in column B of the following Table III, shall be computed in accordance with
column C thereof:
Table III
+-------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl.   | Nature of goods, services or utilities                                                                                                                                                                                                                                                                                                                                  | Value of benefit of the goods, services or utilities provided                                                                                                                                                                                                                                                                                                                       |
| No.   |                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                   |
+=======+=======================================================================================================================================================================================================================================================================================================================================================================+================================================================================================================================================================================================================================================================================================================================================================================---+
| A     | B                                                                                                                                                                                                                                                                                                                                                                     | C                                                                                                                                                                                                                                                                                                                                                                                   |
+=======+=======================================================================================================================================================================================================================================================================================================================================================================+================================================================================================================================================================================================================================================================================================================================================================================---+
| 1.    | Services of a sweeper, a gardener, a watchman or a personal attendant.                                                                                                                                                                                                                                                                                                  | The total amount of salary paid or payable by the employer or any other person on his behalf for such services as reduced by any amount paid by the employee for such services.                                                                                                                                                                                                |
+-------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2     | (a) Supply of gas, electric energy or water for the consumption of the employee‘s household by purchasing them from any outside agency.                                                                                                                                                                                                                                 | The amount paid by the employer to the agency supplying the gas, electric energy or water, as reduced by any amount paid by the employee in respect of such services.                                                                                                                                                                                                               |
|       | (b) Supply of gas, electric energy or water for the consumption of the employee‘s household made from resources owned by the employer, without purchasing them from any outside agency                                                                                                                                                                                   | The amount of the manufacturing cost per unit incurred by the employer, as reduced by any amount paid by the employee in respect of such services.                                                                                                                                                                                                                               |
+-------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 3     | (a) Provision of free or concessional educational facilities for any member of the employee‘s household.                                                                                                                                                                                                                                                                | The amount of expenditure incurred by the employer in this regard, as reduced by any amount paid or recovered from the employee on that account.                                                                                                                                                                                                                                   |
|       | (b) Provision of free or concessional educational facilities for any member of employee household, where the educational institution is itself maintained and owned by the employer.                                                                                                                                                                                     | Cost of such education in a similar institution in or near the locality, as reduced by any amount paid or recovered from the employee on that account, where the cost of such education or value of such benefit per child exceeds ₹3,000 per month.                                                                                                                                |
|       | (c) Provision of free educational facilities for any member of employees' household in any other educational institution by reason of his employment.                                                                                                                                                                                                                   | Cost of such education in a similar institution in or near the locality, as reduced by any amount paid or recovered from the employee on that account, where the cost of such education or value of such benefit per child exceeds ₹3,000 per month.                                                                                                                                |
+-------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 4.    | Provision by an employer who is engaged in the carriage of passengers or goods, to any employee (not being an employee of an airline or the railways) or to any member of his household, for personal or private journey free of cost or at concessional fare, in any conveyance owned, leased or made available by any other arrangement by such employer for the purpose of transport of passengers or goods. | Value at which such benefit or amenity is offered by such employer to the public as reduced by the amount, if any, paid by or recovered from the employee for such benefit or amenity.                                                                                                                                                                                             |
+-------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+

(5)(a) In terms of provisions contained in section 17(1)(e), the value of other benefits or amenities of the nature
referred to in Column B of the following Table IV shall be determined in accordance with column C and subject to
conditions provided in Column D thereof:
Table IV
+------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th March, 2026

G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025),
the Central Board of Direct Taxes hereby makes the following rules, namely:–

1. Short title and commencement.–(1) These rules may be called the Income-tax Rules, 2026.
(2) They shall come into force on the 1st April, 2026.

2. Definitions.– (1) In these rules, unless the context otherwise requires,—
(a) "Act" means the Income-tax Act, 2025 (30 of 2025);
(b) "authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the
provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);
(c) ―Form‖ means a Form in Appendix III appended to these rules;
(d) "section" means a section of the Act.
(2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively
assigned to them in the Act.

3. Arrangements for declaration and payment of dividends within India.–The arrangements referred to in section
2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference
shares) within India shall be as follows:
(a) the share-register of the company for all shareholders shall be regularly maintained at its principal place
of business within India, in respect of any tax year from a date not later than the 1st April of such year;
(b) the general meeting for passing the accounts of the tax year and for declaring any dividends in respect
thereof shall be held only at a place within India; and
(c) the dividends declared, if any, shall be payable only within India to all shareholders.

4. Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under
section 2(92).– For the purposes of section 2(92), a stock exchange shall fulfil the following conditions in respect of
trading in derivatives:-
(a) the stock exchange shall have the approval of the Securities and Exchange Board of India established
under the Securities and Exchange Board of India Act, 1992 (15 of 1992) in respect of trading in derivatives
and shall function in accordance with the guidelines or conditions laid down in this behalf by the Securities
and Exchange Board of India;
(b) the stock exchange shall ensure that the particulars of the client (including unique client identity number
and Permanent Account Number) are duly recorded and stored in its databases;
(c) the stock exchange shall maintain a complete audit trail of all transactions (in respect of cash and
derivative market) for a period of seven tax years on its system;
(d) the stock exchange shall ensure that transactions (in respect of cash and derivative market) once
registered in the system are not erased;
(e) the stock exchange shall ensure that the transactions (in respect of cash and derivative market) once
registered in the system, are modified only in cases of genuine error; and
(f) the stock exchange shall maintain data regarding all transactions (in respect of cash and derivative
market) registered in the system which have been modified and submit a monthly statement in Form No. 1 to
the Director General of Income-tax (Systems), within fifteen days from the last day of each month to which
such statement relates.

5. Procedure for notification of a recognised stock exchange for the purposes of section 2(92).– (1) An
application for notification of a stock exchange as a recognised stock exchange for the purposes of section 2(92) may
be made to the Member (Income Tax), Central Board of Direct Taxes, New Delhi.
(2) The application referred to in sub-rule (1) shall be accompanied with the following documents,:-
(a) approval granted by the Securities and Exchange Board of India for trading in derivatives;
(b) up-to-date rules, bye-laws and trading regulations of the stock exchange;
(c) confirmation regarding fulfilling the conditions referred to in clause (b) to (f) of rule 4; and
(d) such other information as the stock exchange may like to place before the Central Government.
(3) The Central Government may call for such other information from the applicant as it deems necessary for taking a
decision on the application.
(4) The Central Government, after examining the information furnished by the stock exchange under sub-rule (2) or
sub-rule (3), shall notify the stock exchange as a recognised stock exchange for the purposes of section 2(92) or issue
an order rejecting the application before the expiry of six months from the end of the month in which the application
is received.
(5) The notification referred to in sub-rule (4) shall be effective until the approval granted by the Securities and
Exchange Board of India is withdrawn or expires, or the said notification is rescinded by the Central Government.

6. Method of determination of period of holding of capital assets in certain cases.– (1) For the purposes of section
2(101)(c)(D), the period for which such capital asset is held by an assessee, shall be determined in accordance with
the provisions of this rule.
(2) For the capital asset mentioned in column B of the Table below, the period for which the capital asset is held by
the assessee shall be determined in accordance with column C thereof:
Table
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Sl.No. | Nature of Assets                                                                               | Period of holding                                                                                                                                                                                                                                                                                                                              |
+======+================================================================================================+================================================================================================================================================================================================================================================================================================================================================+
| A    | B                                                                                              | C                                                                                                                                                                                                                                                                                                                                              |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1.   | Shares or debentures of a company, which becomes the property of the assessee under the        | The period of holding shall include the period for which the bond, debenture, debenture-stock or deposit certificate, as the case may be, was held by the assessee prior to the conversion.                                                                                                                                                       |
|      | circumstances mentioned in section 70(1)(z).                                                   |                                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2.   | Capital asset declared under the Income Declaration Scheme, 2016 made under the Finance Act,   | (i) In the case of an immovable property, the period for which such property is held is to be reckoned from the date on which such property is acquired, if the date of acquisition is evidenced by a deed registered with any authority of a State Government; and (ii) in any other case, the period for which such asset is held shall be reckoned from the |
|      | 2016 (28 of 2016).                                                                             | 1st June, 2016.                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 3.   | Capital asset which became the property of the Indian subsidiary company in consequence to     | The period of holding shall include the following: (i) the period for which the asset was held by the said branch of the foreign company; or (ii) the period for which the asset was held by the previous owner, if any, who has acquired the capital asset by a mode of acquisition referred to in section 73(1) [Sl.No.1. C.A] or section 219(1). |
|      | conversion of a branch of a foreign company referred to in section 219(1).                     |                                                                                                                                                                                                                                                                                                                                                |
+------+------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+

(3) In case of the amount which is chargeable to income-tax as income of a specified entity under section 67(10)
under the head ―Capital gains‖,–
(a) the amount or a part of it shall be considered to be from transfer of short-term capital asset, if it is
attributed to,–
(i) the capital asset which is short-term capital asset at the time of taxation of amount under section
67(10); or
(ii) capital asset forming part of block of asset; or
(iii) capital asset being self-generated asset and self-generated goodwill as defined in section
67(11); and
(b) the amount or a part of it shall be considered to be from transfer of long-term capital asset or assets, if it
is attributed to capital asset which is not covered by sub-clause (i) of clause (a) and is long-term capital asset
at the time of taxation of amount section 67(10).

7. Procedure for notification of zero coupon bond.– (1) An application by an entity, being an infrastructure capital
company or infrastructure capital fund or infrastructure debt fund or a public sector company under section 2(112),
for notification of any zero coupon bond proposed to be issued by it shall be made in Form No.2 at least three months
before the date of issue of such bond.
(2) An application referred to in sub-rule (1) shall not be made for notification of a bond which is to be issued beyond a
period of two financial years following the financial year in which such application is made.
(3) An application made under sub-rule (1) shall be disposed of within a period of six months from the end of the
month in which such application was received.
(4) Every application, under sub-rule (1), shall be accompanied by the following documents:—
(a) where the application is made by any infrastructure capital company or infrastructure debt fund or a
public sector company, being a Government company defined under section 2(45) of the Companies Act,
2013 (18 of 2013), a copy of certificate of incorporation under the said Act;
(b) where the application is made by any infrastructure capital fund, a copy of the trust deed registered under
the provisions of the Registration Act, 1908 (16 of 1908); and
(c) where the application is made by a public sector company, being any corporation, established by or under
any Central Act or State Act or Provincial Act, a copy of the relevant Act.
(5) The Central Government, while specifying a zero coupon bond, by notification, shall satisfy itself that the
following conditions are fulfilled:—
(a) the period of life of the bond is not less than ten years and not more than twenty years;
(b) the entity proposing to issue a zero coupon bond has an investment grade rating from at least two credit
rating agencies registered under section 12(1A) of the Securities and Exchange Board of India Act, 1992 (15
of 1992);
(c) necessary arrangement has been made by the said entity for listing the zero coupon bond in a recognised
stock exchange in India;
(d) the entity shall furnish an undertaking along with the application that the money realised on issue of the
zero coupon bond shall be invested by it in the following manner,:—
(i) 25% or more of such realisation before the end of the financial year immediately following the
financial year in which the bond is issued;
(ii) the balance of such realisation within a period of four financial years immediately following the
financial year in which the bond is issued; and
(e) where the application is made by an infrastructure debt fund, such fund shall along with the application,
submit an undertaking that a sinking fund shall be maintained for the interest which will accrue on all the
zero coupon bonds subscribed and such interest shall be invested in Government security as defined under
section 2(f) of the Government Securities Act, 2006 (38 of 2006).
(6) The Central Government, after having satisfied itself about fulfilling of the conditions referred to in this rule, shall
specify the bond, by notification, giving therein, inter alia, the following particulars:—
(a) name of the bond;
(b) period of life of the bond;
(c) the time schedule of the issue of the bond;
(d) the amount to be paid on maturity or redemption of the bond;
(e) the discount; and
(f) the number of bonds to be issued.
(7) The Central Government may, if the applicant fails to fulfil the conditions referred to in this rule, reject the
application for notification after giving a reasonable opportunity of being heard.
(8) Every entity shall submit within two months from the end of each financial year referred to in sub-rule (5)(d), a
certificate from an accountant as defined in section 515(3)(b), specifying the amount invested in each year in Form
No. 3.
(9) The Central Government shall have the power to withdraw the notification, if the applicant fails to fulfil any of the
conditions referred to in this rule.
(10) For the purposes of this rule,—
(i) "discount" and "period of life of the bond" shall have the meanings respectively assigned to them in
section 32(d)(i) and (ii); and
(ii) "infrastructure debt fund" shall mean the infrastructure debt fund as may be notified by the Central
Government under Schedule VII[Table Sl. No. 46].

8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound
ship.— (1) For the purposes of section 6(6), in case of an individual, being a citizen of India and a member of the
crew of a foreign bound ship, the period or periods of stay in India in respect of an eligible voyage, shall not include
the period computed under sub-rule (2).
(2) The period referred to in sub-rule (1) shall be the period beginning on the date entered into the Continuous
Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the
date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in
respect of such voyage.
(3) For the purposes of this rule, —
(a) ―Continuous Discharge Certificate‖ shall have the same meaning as assigned to it in the Merchant
Shipping (Continuous Discharge Certificate-cum-Seafarer's Identity Document) Rules, 2001 made under the
Merchant Shipping Act, 1958 (44 of 1958);
(b) ―eligible voyage‖ shall mean a voyage undertaken by a ship engaged in the carriage of passengers
or freight in international traffic, where —
(i) for the voyage having originated from any port in India, has as its destination any port
outside India; and
(ii) for the voyage having originated from any port outside India, has as its destination any
port in India.

9. Determination of income in case of non-residents.— In any case in which the Assessing Officer is of opinion
that the actual amount of the income accruing or arising to any non-resident person, whether directly or indirectly,
through or from —
(a) any asset or source of income in India; or
(b) any property in India; or
(c) any business connection in India,
cannot be definitely ascertained, the amount of such income for the purposes of assessment to income-tax may be
calculated —
(i) at such percentage of the turnover so accruing or arising as the Assessing Officer may consider to
be reasonable; or
(ii) on any amount which bears the same proportion to the total profits and gains of the business of such
person (such profits and gains being computed in accordance with the provisions of the Act), as the receipts
so accruing or arising bear to the total receipts of the business; or
(iii) in such other manner as the Assessing Officer may deem suitable.

10. Definition of terms for rules 11 and 12.— For the purposes of rules 11 and 12, —
(a) ―accountant‖ —
(i) means an accountant referred to in section 515(3)(b), who fulfils the following conditions: —
(A) if he is pursuing the profession of accountancy individually or is a valuer then —
(I) he has professional experience of not less than ten years; and
(II) his annual receipt in the year preceding the year in which valuation is undertaken, from the
exercise of profession, exceeds fifty lakh rupees;
(B) if he is a member or partner in any entity engaged in rendering accountancy or valuation services
then, the annual receipt of the entity in the year preceding the year in which valuation is undertaken exceeds
three crore rupees;
(ii) includes any valuer recognised for undertaking similar valuation by the government of the country, where
the foreign company or the entity is registered or incorporated or any of its agencies, who fulfils the
following conditions: —
(A) the condition referred to in items (A) and (B) of clause (a)(i);
(B) if he is a member or partner in any entity engaged in rendering accountancy or valuation services then,
the entity or its affiliates have presence in more than two countries;
(b) ―balance sheet‖, —
(i) (A) in relation to an Indian company, means the balance-sheet of such company (including the notes
annexed thereto and forming part of the accounts) as drawn up on the specified date which has been audited
under the laws relating to companies in force; and
(B) in any other case, it means the balance-sheet of the company or the entity (including the notes
annexed thereto and forming part of the accounts) as drawn up on the specified date and submitted to the
relevant authority outside India under the laws in force of the country in which the foreign company or the
entity is registered or incorporated; and
(ii) where, —
(A) finalisation of accounts is pending as on specified date for the purposes of items (A) and (B) of sub
clause (i), it means an interim balance-sheet drawn up as on the specified date and approved by the
board of directors of the company or an equivalent body in case of any other entity; and
(B) the specified date is the date referred to in section 9(10)(d)(ii), it means the balance sheet as drawn up on
the specified date and certified by an accountant;
(c) ―book value of the liabilities‖ means the value of liabilities as shown in the balance-sheet of the company or
the entity, as the case may be, excluding the paid-up capital in respect of equity shares or members' interest and the
general reserves and surplus and security premium related to the paid-up capital;
(d) ―connected person‖ shall have the meaning assigned to it in section 184(5);
(e) ―foreign company or entity‖ means a company or entity registered or incorporated outside India;
(f) ―observable price‖ in respect of a share quoted on a stock exchange shall be the higher of the following: —
(i) the average of the weekly high and low of the closing prices of the shares quoted on the said stock
exchange during the six months period preceding the specified date; or
(ii) the average of the weekly high and low of the closing price of the shares quoted on the said stock
exchange during the two weeks preceding the specified date;
(g) ―right of management or control‖ shall include the right to appoint majority of the directors or to control the
management or policy decision exercisable by a person or persons acting individually or together, directly or
indirectly, including by virtue of shareholding or management rights or shareholders agreements or voting agreements
or in any other manner;
(h) ―specified date‖ shall have the meaning assigned to it in section 9(10)(d);
(i) ―telegraphic transfer buying rate‖ shall have the meaning assigned to it in rule 207; and
(j) the expressions ―merchant banker‖ and ―recognised stock exchange‖ shall have the meaning respectively
assigned to them in rule 56.

11. Fair market value of assets in certain cases.— (1) The fair market value of asset, tangible or intangible, as on
the specified date, held directly or indirectly by a foreign company or entity, for the purposes of section 9(10) shall be
computed as per this rule with reference to the specified date.
(2) Where the asset is a share of an Indian company listed on a recognised stock exchange on the specified date, the
fair market value of the share shall be the observable price of such share on the stock exchange so, however, that —
(a) if the share is held as part of the shareholding which confers, directly or indirectly, any right of
management or control in the said company, the fair market value of the share shall be determined using the
following formula: —
Fair market value = (A+B)/C
Where, —
A = the market capitalisation of the company on the basis of observable price of its shares quoted
on the recognised stock exchange;
B = the book value of liabilities of the company; and
C = the total number of outstanding shares; or
(b) if, on the specified date, the share is listed on more than one recognised stock exchange, the
observable price of the share shall be computed with reference to the recognised stock exchange which
records the highest volume of trading in the share during the tax year.
(3) Where the asset is a share of an Indian company not listed on a recognised stock exchange on the specified date,
the fair market value of the share shall be —
(a) the fair market value as determined by a merchant banker or an accountant as per any
internationally accepted valuation methodology for valuation of shares on arm's length basis; and
(b) increased by the liability, if any, considered in such determination as per clause (a).
(4) Where the asset is an interest in a partnership firm or an association of persons, its fair market value shall be
determined in the following manner: —
(a) the value of such firm or association of persons, shall be determined by a merchant banker or an
accountant as per any internationally accepted valuation methodology as increased by the liability, if any,
considered in such determination;
(b) the value so computed in clause (a), as is equal to the amount of its capital, shall be allocated among
its partners or members in the same proportion in which the capital has been contributed by them;
(c) the residue of the value shall be allocated among the partners or members as per the agreement of
partnership firm or association of persons for distribution of assets in the event of dissolution of the firm or
association;
(d) in the absence of agreement, as specified in clause (c), the residual value shall be allocated in
proportion in which the partners or members are entitled to share profits; and
(e) the sum total of the amount so allocated as per clauses (a) to (d) to a partner or member shall be
treated as the fair market value of the interest of that partner or member in the firm or the association of
persons, as the case may be.
(5) The fair market value of the asset other than those referred to in sub-rules (2), (3) and (4) shall be the price it
would fetch, if sold in the open market as determined by a merchant banker or an accountant and increased by the
liability, if any, considered in such determination.
(6) The fair market value of all the assets of a foreign company or an entity on the specified date, if conditions
specified in column B of the following Table are fulfilled, shall be determined as per column C thereof: —
Table
+-----+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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FORM NO. 67
[See rule 138]
Report for computation of adjusted total income and alternate minimum tax for the purposes of
section 206(2) of the Act

Part-A
Personal information
1. Details of the assessee
    (i) Name                                  (Refer Note 1)
    (ii) Address                                (Refer Note 2)
    (iii) Permanent Account Number
    (iv) Contact Number                       Country Code
    (v) Email ID
    (vi) Nature of business
2. Tax year

Part-B
Computation of alternate minimum tax
3. Total income of the assessee comput ed in the manner laid down in the In come-tax Act before giving effect to
    section 206(2)(a) of the Act
4. Income-tax payable on total income
    referred to in row No. 3 above
5. The amount of deduction claimed
    under any section (other than section
    149) included in Chapter VIII-C
                                            Sl.No.  Section under which           Amount of deduction claimed
                                                    deduction claimed
                                            (i)
                                            (ii)
                                                    (repeat as required)
                                            Total
6. The amount of deduction claimed un der section 46 as reduced by deprecia tion allowable as per provisions of sec tion 33 (as if no deduction under sec tion 46 was allowed in respect of the
    assets on which the deduction under
    that section is claimed).
7. Adjusted total income of the assessee
    (row Nos. 3+5+6)
8. Type of Assessee
    (Select one)
                                                    1. A unit, being a person other than a company located in an
                                                    International Financial Services Centre and derives its
                                                    income solely in convertible foreign exchange.
                                                    2. A co-operative society.
                                                    3. Any other person (not being a company)
9. Alternate minimum tax (as per appli cable rate mentioned in section
    206(2)(b)(ii) for the type of assessee in
    row No. 8 above).

CERTIFICATE
1. I/We have examined the accounts and records of ....................................................................(name and address of
the assessee with Permanent Account Number) engaged in business of .................................. (nature of business) in
order to arrive at the adjusted total income and the alternate minimum tax for the year ended on the 31st
March, ........
2. I/We certify that the adjusted total income and the alternate minimum tax has been computed in accordance
with the provisions of the section. The tax payable under section 206(2) of the Act in respect of the tax year
..............is ₹................., which has been determined in this form.
3. In my/our opinion and to the best of my/ our knowledge and according to the explanations given to
me/us the particulars given in this form are true and correct.
Date:
Place:
 Signature
Name of the Accountant:
 Designation:
 Membership Number:
 UDIN details, if any:
 Name of proprietorship/Firm:
 Firm registration Number:
Note :—
1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations.
In any other case also, the name shall be provided in full.
2. The address shall contain (i) Country/Region, (ii) Flat/Door/Building, (iii) Road/Street/ Block/Sector, (iv)
PIN/ZIP Code, (v) Post Office, (vi) Area/locality, (vii) District and (viii) State.
3. This certificate is to be given by:
    (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of1949); or
    (ii) any person, who in relation to any State, is, by virtue of the provisions in section 226(2) of the
    Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies regis tered in that state.
4. Where any of the matters stated in this report is answered in the negative or with qualification,
the report shall state the reasons there for.
5. Amounts to be filled in ₹ unless otherwise provided.

FORM NO. 68
[See rule 139]
Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]
Part A: Particulars of the Specified Fund
+----+-------------------------------------+----------------+
| 1. | Name:                               | (refer Note 1) |
+----+-------------------------------------+----------------+
| 2. | Address of the registered office:     | (refer Note 2) |
+----+-------------------------------------+----------------+
| 3. | Permanent Account Number (PAN):     |                |
+----+-------------------------------------+----------------+
| 4. | Status:                             | (refer Note 3) |
+----+-------------------------------------+----------------+
| 5. | E-mail Id:                          |                |
+----+-------------------------------------+----------------+
| 6. | Contact Number:                     | Country        |
|    |                                     | Code           |
+----+-------------------------------------+----------------+
|    |                                     | Number         |
+----+-------------------------------------+----------------+
| 7. | Registration Number as per the certificate of registration issued by the International Financial Services Centre Authority:                                                                                     |
+----+-------------------------------------+----------------+
| 8. | Date of registration:               |                |
+----+-------------------------------------+----------------+

Part B: Other Information


                

                
                
                
            

            
        


        
        

        
        
        

            

                

                    
                        
                    
                

                

                    
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