Income Tax Rules, 2002: frequently asked questions
Common questions about the Income Tax Rules, 2002, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Income Tax Rules, 2002?
The Income Tax Rules, 2002 is subordinate legislation published by the Federal Board of Revenue. This site holds 1 published version of it, from 2002-06-30 to 2002-06-30. The most recent version here runs to 248 pages.
How many sections does the Income Tax Rules, 2002 have?
The most recent version on this site contains 226 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Income Tax Rules, 2002 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Income Tax Rules, 2002 is current?
The most recent version published here is consolidated to 2002-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
What is section 1 of the Income Tax Rules, 2002?
Section 1 is titled “Short title and commencement”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 3 of the Income Tax Rules, 2002?
Section 3 is titled “Valuation of perquisites, allowances and benefits”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 4 of the Income Tax Rules, 2002?
Section 4 is titled “Valuation of accommodation”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Income Tax Rules, 2002?
Section 5 is titled “Valuation of conveyance”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 10 of the Income Tax Rules, 2002?
Section 10 is titled “Entertainment expenditure”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 11 of the Income Tax Rules, 2002?
Section 11 is titled “Agricultural produce as raw materials”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 12 of the Income Tax Rules, 2002?
Section 12 is titled “Particulars required to be furnished for claiming depreciation deduction or initial allowance amortization deduction”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 12A of the Income Tax Rules, 2002?
Section 12A is titled “Decommissioning certificate”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 13 of the Income Tax Rules, 2002?
Section 13 is titled “Apportionment of expenditures”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.
What is section 13A of the Income Tax Rules, 2002?
Section 13A is titled “Acquisition of securities”. The full text as it appears in the 2002-06-30 version is on this site, reproduced from the official PDF.