List of Rules Related to TDS & TCS under income tax
| Rule No. | Rules |
| R-21A | Relief when salary is paid in arrears or in advance, |
| R-21AA | Furnishing of particulars for claiming relief u/s 89(1). |
| R-21AB | Certificate for claiming relief under an agreement referred to in sections 90 and 90A. |
| R-26 | Rate of exchange for the purpose of deduction of TDS on income payable in foreign currency. |
| R-26A | Furnishing of particulars of income under the head “Salaries”. |
| R-26B | Statement of particulars of income under heads of income other than “Salaries” for deduction of tax at source. |
| R-26C* | Furnishing of evidence of claims related to exemption for HRA, deduction for interest on housing loan , deduction under chapter VA, live travel concession by employee for deduction of tax under section 192 applicable with effect from 01 June 2016, corresponding form is 12 BB [Inserted by Notification no. 30/2016 w.e.f. 01st June 2016) |
| R-27 | Prescribed arrangement by the company for declaration and payment of dividend in India. Referred u/s 194 & 236. |
| R-28 | Application for certificate for deduction of tax at lower rates. |
| R-28AA | Certificate for deduction at lower rates or no deduction of tax from income other than dividends. |
| R-28AB | Certificate of no deduction of TDS in case of certain entities whose income are otherwise exempt. |
| R-29 | Form of certificate of no deduction of tax or lower deduction of tax from dividend. |
| R-29A | Form of certificate to be filed with return of income for claiming deduction u/s 80R, 80RR & 80RRA. |
| R-29AA | Form of certificate referred under second proviso to section 80-O. |
| R-29B* | Application for certificate authorising receipt of interest and other sums without deduction of tax. |
| R-29C* | Declaration by person claiming receipt of certain incomes without deduction of tax.[new rule substituted w.e.f 01 October 2015] |
| R-29D | Form of declaration under second/third proviso to section 194C(3)(i).
[not applicable now after substitution of new section 194C by Finance (no. 2) Act, 2009] |
| R-30* | Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192. |
| R-31 | Certificate of tax deducted at source to be furnished under section 203. |
| R-31A* | Statement of deduction of tax under sub-section (3) of section 200. |
| R-31AA | Statement of collection of tax under proviso to section 206C(3). |
| R-31AB | Annual statement of tax deducted or collected or paid. |
| R-31AC | Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A. |
| R-31ACA | Quarterly return under section 206A . |
| R-31ACB | Certificate of accountant under first proviso to section 201(1). |
| R-33 | Submission, forms, return of deduction of tax from contribution paid by trustee of approved superannuation fund. |
| R-36 | Government officers, who in case of particular Govt. employee, shall be deemed to be person responsible for furnishing return of Govt. employee prescribed u/s 206. |
| R-36A | Prescribed income tax authority for section 206. |
| R-37 | Prescribed about forms, return regarding TDS u/s 206. |
| R-37B | Prescribed the forms for furnishing information with return or statement of TDS file on computer media. |
| R-37BA | Prescribed credit for TDS for section 199. |
| R-37BB* | Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company. |
| R-37BC | Relaxation from deduction of tax at higher rate under section 206AA NO.53/2016 dated 24-6-2016 |
| R-37C | Declaration by a buyer for no collection of tax at source under section 206C(1A). |
| R-37CA* | Time and mode of payment to Government account of tax collected at source under section 206C. |
| R-37D | Certificate of tax collected at source under section 206C(5). |
| R-37E | Prescribed returns regarding tax collected at source under section 206C(5A). |
| R-37EA | Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C. |
| R-37F | Prescribed authority for purposes of section 206C(5A). |
| R-37G | Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C. |
| R-37H | Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C. |
| R-37I | Credit for tax collected at source for the purposes of sub-section (4) of section 206C. |
| R-37J | Form of certificate of accountant under first proviso to section 206C(6A). |
| R-114A | Application for allotment of a tax deduction and collection account number. |
| R-115 | Rate of exchange for conversion into rupees of income in foreign currency. |
| R-125 | Electronic payment of tax-mandatory. |
* Related to new or amended rules
