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Income_Tax_Rules_2026

Section / Rule Number Content


51 Claim and grant of set-off in respect of purchases held on the appointed day
52 Claim and grant of set-off in respect of purchases made in the periods commencing on or after the appointed day
53 Reduction in set-off
54 Non-admissibility of set-off
55 Condition for grant of set-off or refund and adjustment of draw-back, set-off in certain circumstances
56 Reimbursement in respect of declared goods purchased on or after the appointed day
57 Reduction of sale price for levy of tax
58 Determination of sale price and of purchase price in respect of sale by transfer of property in goods
59 Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding
60 Order sanctioning refund
55A Conditions and restrictions for grant of refund
52A Set-off in respect of the goods manufactured by Mega Units
55B. Applicability of set off to developers and units in special Economic zone
60A Grant of Refund of Security Deposits
52B Set-off in respect of certain goods

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