Income Tax Rules, 1962 – 2026 Edition

Description Income Tax Rules, 1962 – 15th Edition (2026) is a comprehensive and authoritative compilation of the rules governing India’s income tax framework. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this edition is updated with the latest amendments and procedural developments applicable as on 2026. Spanning an extensive 1840 pages, the book includes the complete Income Tax Rules, forms, procedural provisions, and allied notifications, presented in a clear and structured format for easy reference and practical application. This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax compliance, advisory, and litigation. �� Key Features: Complete and updated Income Tax Rules, 1962 Includes relevant forms, procedures & allied provisions Structured layout for quick reference and usability Authored by leading experts in taxation �� Limited-Period Offer: Flat 35% Discount with Free Shipping DIVISION I – INCOME-TAX RULES Chapter Content Page PART I PRELIMINARY 1.3 PART II DETERMINATION OF INCOME 1.3 PART III ASSESSMENT PROCEDURE 1.247 PART IIIA AVOIDANCE OF REPETITIVE APPEALS 1.271 PART IV TAX EXEMPTIONS [AND RELIEFS] 1.271 PART V REGISTRATION OF FIRMS 1.327 PART VI DEDUCTION OF TAX AT SOURCE 1.329 PART VIA COLLECTION OF TAX AT SOURCE 1.375 PART VII PAYMENT OF ADVANCE TAX 1.383 PART VIIA TAX CREDIT 1.384 PART VIIB SPECIAL PROVISION FOR PAYMENT OF TAX 1.384 PART VIIB-A SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES 1.384 PART VIIC FRINGE BENEFIT TAX 1.386 PART VIII REFUNDS 1.389 PART IX TAX CLEARANCE CERTIFICATES 1.389 PART IX-A SETTLEMENT OF CASES 1.391 PART IX-AA DISPUTE RESOLUTION COMMITTEE 1.393 PART IX-B ADVANCE RULINGS 1.395 PART IX-C MUTUAL AGREEMENT PROCEDURE 1.396 PART X APPEALS 1.400 PART XA ANNUITY DEPOSITS 1.407 PART XB ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-A 1.407 PART XC PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-C 1.408 PART XI AUTHORISED REPRESENTATIVES 1.410 PART XII RECOGNISED PROVIDENT FUNDS 1.416 PART XIII APPROVED SUPERANNUATION FUNDS 1.438 PART XIV GRATUITY FUNDS 1.442 XV MISCELLANEOUS 1.445 Division II – Income Tax Forms Division III – Allied Rules & Schemes