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How to locate the provisions for the IT Rules?

In section 2(33) of the Income Tax Act, 1961, the word 'prescribed' is defined as follows:-"prescribed" means prescribed by rules made under this Act ;

Therefore whenever in any provisions of the Income Tax Act, 1961, the word ‘prescribed’ or group of words ‘as may be prescribed’  or 'prescribed form verified in the prescribed manner' is found, it suggests that there shall be some provisions in a rule or Form in the Income Tax Rules, 1962. Reference may be made to section 10(5) to find Rule 2B, section 10(13A) to find Rule 2A, and so on.

Jitendra Kumar Verma on January 04 2015 15:43:36

Ye to pata hi ni tha mujhe.

ITKP on January 04 2015 22:10:42

I have now come to know that we have a lot to learn.

Rajendra kr meena on January 03 2016 21:05:03

I also dont know this sir thanku

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