| 1 | Short title and commencement |
| 2 | Definitions |
| 2A | Limits for the purposes of section 10(13A) |
| 2B | Conditions for the purpose of section 10(5) |
| 2BA | Guidelines for the purposes of section 10(10C) |
| 2BB | Prescribed allowances for the purposes of clause (14) of section 10 |
| 2BBA | Circumstances and conditions for the purposes of clause (19) of section 10 |
| 2BC | Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10 |
| 2C | Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 |
| 2CA | Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 |
| 2D | Guidelines for approval under clause (23F) of section 10 |
| 2DA | Guidelines for approval under clause (23FA) of section 10 |
| 2E | Guidelines for approval under clause (23G) of section 10 |
| 2F | Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 |
| 3 | Valuation of perquisites |
| 3A | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner |
| 4 | Unrealised rent |
| 5 | Depreciation |
| 5A | Form of report by an accountant for claiming deduction under section 32(1)(iia) |
| 5AA | Prescribed authority for investment allowance |
| 5AB | Report of audit of accounts to be furnished under section 32AB(5) |
| 5AC | Report of audit of accounts to be furnished under section 33AB(2) |
| 5AD | Report of audit of accounts to be furnished under section 33ABA(2) |
| 5B | Development rebate |
| 5C | Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35 |
| 5D | Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35 |
| 5E | Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35 |
| 5F | Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35 |
| 6 | Prescribed authority15 for expenditure on scientific research |
| 6A | Prescribed authority, services, etc., for agricultural development allowance |
| 6AA | Prescribed activities for export markets development allowance |
| 6AAA | Prescribed authority for the purposes of sections 35CC39 and 35CCA |
| 6AAB | Statement of expenditure for claiming deduction under section 35CC |
| 6AAC | Prescribed authority for the purposes of section 35CCB |
| 6AAD | Guidelines for approval of agricultural extension project under section 35CCC |
| 6AAE | Conditions subject to which an agricultural extension project is to be notified under section 35CCC |
| 6AAF | Guidelines for approval of skill development project under section 35CCD |
| 6AAG | Conditions subject to which a skill development project is to be notified under section 35CCD |
| 6AAH | Meaning of expressions used in rule 6AAF and rule 6AAG |
| 6AB | Form of audit report for claiming deductions under sections 35D and 35E |
| 6ABA | Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36 |
| 6ABAA | Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 |
| 6ABB | Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36 |
| 6AC | Limits and conditions for allowance of expenditure in certain cases |
| 6B | Expenditure on advertisement |
| 6C | Expenditure on residential accommodation including guest houses |
| 6D | Expenditure in connection with travelling, etc |
| 6DD | Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft |
| 6DDA | Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |
| 6DDB | Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 |