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Rules	Rules No.	Heading
Income Tax Rules, 2026	1	Short title and commencement
Income Tax Rules, 2026	2	Definitions
Income Tax Rules, 2026	3	Arrangements for declaration and payment of dividends within India
Income Tax Rules, 2026	4	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
Income Tax Rules, 2026	5	Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
Income Tax Rules, 2026	6	Method of determination of period of holding of capital assets in certain cases
Income Tax Rules, 2026	7	Procedure for notification of zero coupon bond
Income Tax Rules, 2026	8	Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
Income Tax Rules, 2026	9	Determination of income in case of non-residents
Income Tax Rules, 2026	10	Definition of terms for rules 11 and 12
Income Tax Rules, 2026	11	Fair market value of assets in certain cases
Income Tax Rules, 2026	12	Determination of income attributable to assets in India
Income Tax Rules, 2026	13	Threshold for purposes of significant economic presence
Income Tax Rules, 2026	14	Method for determining amount of expenditure in relation to income not includible in total income
Income Tax Rules, 2026	15	Valuation of perquisites
Income Tax Rules, 2026	16	Annual accretion referred to in section 17(1)(i)
Income Tax Rules, 2026	17	Salary income for purposes of section 17(1)(c)(ii)
Income Tax Rules, 2026	18	Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner
Income Tax Rules, 2026	19	Gross total income for purposes of section 17(3)(b)
Income Tax Rules, 2026	20	Procedure for purposes of section 19 [Table: Sl.No.12] relating to voluntary retirement or voluntary separation