Statutes & Others  Rules

 Alt + S + R or  Ctrl + L

See Figure 41


 Rules option allows users to browse or search for rules or schemes as they existed in a year. The following sub-options are available,

Rules Index

Lists various Rules and schemes for viewing.

Figure 41: Query cum Results Panel: Rules: Rules Index



  1.  Click Rule Index in the Query-cum-Results Panel. (By default Rule Index will be open and enabled).

  2. Choose the Rule name from the pull-down menu cum Easy-select field.

  3. The selected Rule/Scheme name will be highlighted.

  4. Double  click on the Rule name or  click on the > icon against the Rule name to view the list of rules.

  5. Double  click the required rule or  click on the > icon against the required rule to view the list of year(s) the rule was amended in.

  6.  Click on the required year to view the content in the “Main Docu­ment Window”. See Figure 8.

Tutorial with video:


To see rule 5 in “Gift Tax Rules, 1958” in the year “1963”:


  1. Choose “Gift Tax Rules, 1958” from the pull-down menu.

  2.  Click on the > icon against the “Gift Tax Rules, 1958” to view list of rules.

  3.  Click on the > icon against rule “5” to view the list of years.

  4.  Click on the year “1963” to view rule “5”.

Text search

Searches the selected Rule for the queried word(s). See Figure 42

Figure 42: Query cum Results Panel: Rules: Text Search




  1.  Click Text Search in the Query-cum-Results Panel.

  2. Choose the Rule name from the pull-down menu cum Easy-select field displaying greyed Rules label.

  3.  Click and enter the text in the field displaying greyed Enter text label.

  4.  Click Search to view the results below in the “Results List Window” in the Query-cum-Results Panel.  See Figure 8.

  5.  Click on any item in the Results List to view content containing the given word(s) in the “Main Document Window”. By default the first item in the list will be automatically selected.

Tutorial with video:


To search for the word “contributed” in “Income-Tax Rules, 1962”:


  1. Choose “Income-Tax Rules, 1962” from the pull-down menu in the Rules field.

  2.  Click and enter “contributed” in the field displaying the greyed Enter text label.

  3.  Click Search. All the rules found will be displayed with the corre­sponding amendment years in the “Results List Window”.

  4. Select the rule 67 corresponding to year “1994” from the Results List to view the content.