Rules 65 and 67 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 65 requires an assessee who claims a deduction for rent paid to file a declaration in Form 31. Rule 67 requires particulars about the Special Economic Zone Reinvestment Allowance Reserve Account to be furnished with the return of income in Form 33. Each rule is a single sentence; the substance is in the two forms. This article describes both as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Rule 65 is made for section 134 of the Income-tax Act, 2025: to claim the deduction for rent paid, the assessee files a declaration in Form 31. Rule 67 is made for section 144: the particulars about the amount credited to the Special Economic Zone Reinvestment Allowance Reserve Account and its utilisation go in Form 33, along with the return of income. Neither rule prints an amount, a rate or a time limit.
Rule 65: the condition for claiming the deduction
Rule 65 is headed "Conditions for claim for deduction under section 134". Section 134 is the deduction for rent paid by an assessee for accommodation occupied for his own residence; the amount, the floor and the ceiling of the deduction are fixed by the Act, not by the rule. Read them in our article on section 134 and the deduction for rent paid. The rule adds one thing only: for claiming the deduction in respect of rent paid, the assessee shall file a declaration in Form 31.
The rule does not say to whom or by when the declaration is filed; those matters are not in the text consulted. A taxpayer preparing a salary or rent claim can have the declaration checked as part of income tax return filing support.
Form 31: Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid
Form 31 is printed in two Parts, followed by a declaration and three Notes.
| Part | Heading as printed | Particulars asked |
|---|---|---|
| Part-A | Basic Information | Row 1, details of the assessee: name, address, Permanent Account Number, email ID and contact number with country code. Row 2, the tax year. |
| Part-B | Rent Details | Row 3, full address of the premises. Row 4, period of stay in months. Row 5, rent paid, split into cash and cheque, bank draft or online. Row 6, total rent paid (the sum of the two parts of row 5). Row 7, details of the landlord: name, Permanent Account Number and complete address. |
The declaration
The printed declaration is made by the assessee, who gives a name and Permanent Account Number. It certifies two things.
- The assessee occupied the premises mentioned above for the purpose of his own accommodation, for the period and at the rent shown in the form.
- No other residential accommodation is owned by the assessee, the spouse, the minor child, or the family (where the assessee is a Hindu undivided family). The form lists two situations to which this statement applies: accommodation at a place where the person ordinarily resides or performs the duties of an office or employment or carries on business or profession, and accommodation at any other place that is in the person's occupation and whose value is to be determined under section 21(6) of the Act.
The form ends with the signature and name of the assessee.
Notes to Form 31
| Note | What it says |
|---|---|
| 1 | An individual's first, middle and last names are given in full without abbreviation; in any other case also the name is given in full. |
| 2 | An address contains country or region, flat, door or building, road, street, block or sector, PIN or ZIP code, post office, area or locality, district and state. |
| 3 | Amounts are filled in rupees unless otherwise provided. |
Example. Meera Iyer (invented) pays rent for a flat in the city where she works. She completes Part-A with her details and the tax year, and Part-B with the flat address, the months of stay, the rent paid in each mode, the total and her landlord's particulars. She then signs the declaration. The figures are her own; the rule fixes none.
Rule 67: particulars for the SEZ deduction
Rule 67 is headed "Form of particulars to be furnished along with return of income for claiming deduction under section 144". Section 144 is the deduction for units established under a Special Economic Zone; see our article on sections 143 to 145 and the deductions for North-Eastern States, Special Economic Zone units and bio-degradable waste. Rule 67 says that the particulars required to be furnished by the assessee along with the return of income, regarding the amount credited to a Special Economic Zone Reinvestment Allowance Reserve Account and the utilisation of that amount, shall be in Form 33. Like rule 65, it prints no amount or time limit apart from "along with the return of income".
The audit report for certain deductions is a separate matter, explained in rule 66 and Form 32.
Form 33: Particulars in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act
| Part | Heading as printed | Particulars asked |
|---|---|---|
| Part-A | Basic Information | Row 1, details of the assessee: name, address and Permanent Account Number. Row 2, details of the undertaking or unit: name, address, nature of business, and name of the Special Economic Zone in which the unit is located. Row 3, the tax year. |
| Part-B | Details of Special Economic Zone Reinvestment Allowance Reserve Account | Row 4, eligible profits debited to the profit and loss account and credited to the Reserve Account, for the current tax year and the three tax years immediately before it, with a total. Row 5, amounts withdrawn from the Reserve Account for the same four tax years, each split between amounts used for eligible purposes and not used for eligible purposes, with a total. Row 6, the net amount outstanding on the last day of the current tax year (row 4 total less row 5 total). |
| Part-C | Details of new plant or machinery purchased | Row 7, new plant or machinery bought out of amounts withdrawn: a serial column, details of the plant or machinery, make and model number, supplier name, supplier address, date of acquisition and date on which it was first put to use. |
Verification
The verification is given by a person who holds a Permanent Account Number and signs as proprietor, partner or director. The person verifies that the undertaking acquired the new plant or machinery shown, during the tax year, and that the purchase price was paid by withdrawal from the Reserve Account maintained by the assessee. The form carries date, place, signature, name and designation. Its three Notes match Notes 1 to 3 of Form 31: names in full, addresses in the listed order, and amounts in rupees.
Example. Kaveri Components Private Limited (invented) runs a unit in a Special Economic Zone. In Part-B it states the credits and withdrawals for four tax years and the balance; in Part-C it lists a new machine with its supplier and dates. A director signs the verification.
Who is affected and what follows
| Rule | Who | What follows |
|---|---|---|
| 65 | An assessee claiming the deduction for rent paid under section 134 | The declaration in Form 31 is filed to make the claim |
| 67 | An assessee, such as a unit established in a Special Economic Zone, claiming the deduction under section 144 | Form 33 particulars go along with the return of income |
The rules print no consequence for omission and this article states none; see our income-tax guides and the Act's section articles.
Need help with rent and SEZ deduction claims?
If you are unsure whether your rent claim or your unit's reserve account details are ready to go with the return, our income tax return filing team can check the particulars against the forms before you file.
Key takeaways
- Rule 65 requires a declaration in Form 31 to claim the rent paid deduction under section 134.
- Form 31 has Part-A (assessee and tax year), Part-B (rent, period and landlord) and a declaration about other residential accommodation.
- Rule 67 requires Form 33 particulars along with the return of income for the section 144 deduction.
- Form 33 covers the unit, four tax years of credits and withdrawals in the Reserve Account, the closing balance, and new plant or machinery bought.
- Neither rule prints an amount, rate or time limit; those are in the Act.
Read next
- Rule 66: audit report in Form 32 for deductions
- Section 134: deduction for rent paid
- Rules 51 and 143: original fund condition and investment division of an offshore banking unit
- Form 39: relief under section 157 for arrears of salary, gratuity and pension
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.