Income-tax Act, 1961

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 Latest Job Openings View all 04 May 2026 Content Writer Intern Interactive Media Pvt Ltd. New Delhi CA Inter View Details 29 April 2026 Associate - Audit, Tax & Compliance Open Co Consulting LLP New Delhi B.Com View Details 22 May 2026 Sr. Financial Analyst - Consolidation Search Synergy Mumbai CA View Details ARTICLESHIP 15 May 2026 ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT YOGESH KAPOOR AND ASSOCIATES New Delhi B.Com View Details 08 May 2026 Paid Assistants Quick Taxperts Private Limited Bengaluru Graduate (Any) View Details ARTICLESHIP 05 May 2026 ARTICLED ASSISTANT JS ADVISORS New Delhi CA Inter View Details 21 May 2026 Associate PWC Kolkata CA View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register