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Income Tax Rules 1962
Rs. 1,956.00
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| Publication | Taxmann |
|---|---|
| Date of Publication | March 2026 |
| Description | Income Tax Rules 1962 (64th Edition 2026) is the definitive, annotated compendium of the Income-tax Rules, incorporating all amendments notified up to the IT (Amendment) Rules 2026, with rules amended during 2024–2026 printed in italics for quick identification. Each rule is annotated with landmark rulings from the Supreme Court, High Courts and the ITAT, integrated alongside CBDT Circulars, Notifications and Instructions at the precise sub-rule, clause or proviso where they are most relevant providing statute, judicial interpretation and administrative clarification in a single reading frame. The book also includes detailed action points attached to every prescribed form, comprehensive depreciation rate tables from AY 1984-85 onwards, compiled texts of related law provisions from cross-referenced enactments, and coverage of allied rules and schemes. Designed as a single-source working reference for tax practitioners, advocates, corporate compliance teams, income-tax officers, researchers and non-resident assessees, this publication bridges the gap between statutory text and actionable compliance. |
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