Income-tax Act, 1961
Section - 295 - Power to make rules
Power to make rules.295. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India, make rules for the whole or any part of India for carrying out the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters :-
| (a) | - | the ascertainment and determination of any class of income; |
| (b) | - | the manner in which and the procedure by which the income shall be arrived at in the case of- |
| (i) | - | income derived in part from agriculture and in part from business; |
| (ii) | - | persons residing outside India;< .... To read the full section download the app from Google Play store
24 October 2026
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