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Income Tax Rules Section / Rule Number   Content         Act / Rule Name PRELIMINARY DETERMINATION OF INCOME ASSESSMENT PROCEDURE AVOIDANCE OF REPETITIVE APPEALS TAX EXEMPTIONS AND RELIEFS REGISTRATION OF FIRMS DEDUCTION OF TAX AT SOURCE COLLECTION OF TAX AT SOURCE PAYMENT OF ADVANCE TAX TAX CREDIT MINIMUM ALTERNATE TAX REFUNDS FRINGE BENEFIT TAX TAX CLEARANCE CERTIFICATES SETTLEMENT OF CASES ADVANCE RULINGS MUTUAL AGREEMENT PROCEDURE APPEALS ANNUITY DEPOSITS ACQUISITION OF IMMOVABLE PROPERTIES UNDER XXA PURCHASE OF IMMOVABLE PROPERTIES UNDER XXC AUTHORISED REPRESENTATIVES RECOGNISED PROVIDENT FUNDS APPROVED SUPERANNUATION FUNDS APPROVED GRATUITY FUNDS MISCELLANEOUS Rules 81 to 90

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