Income Tax Rules 2026 by Dr. Girish Ahuja & CA (Adv.) Rahul Agarwal

Description Income Tax Rules 2026 – Edition 2026 by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, published by Commercial Law Publishers, is a comprehensive and authoritative compilation of the Income Tax Rules applicable in India. Spanning an extensive 1800 pages, this edition provides a detailed and updated presentation of rules, forms, procedural provisions, and regulatory frameworks aligned with the latest amendments and developments in income tax law as applicable in 2026. The content is structured for easy navigation, making it highly useful for both reference and practical application. This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate tax professionals involved in compliance, advisory, and litigation. �� Key Features: Complete and updated Income Tax Rules, 2026 Includes relevant forms and procedural provisions Structured format for quick reference and practical use Authored by leading experts in taxation �� Availability: Stock expected on 30 March �� 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 1.243 PART IIIA AVOIDANCE OF REPETITIVE APPEALS 1.265 PART IV TAX EXEMPTIONS [AND RELIEFS] 1.267 PART V REGISTRATION OF FIRMS 1.320 PART VI DEDUCTION OF TAX AT SOURCE 1.322 PART VIA COLLECTION OF TAX AT SOURCE 1.368 PART VII PAYMENT OF ADVANCE TAX 1.376 PART VIIA TAX CREDIT 1.376 PART VIIB SPECIAL PROVISION FOR PAYMENT OF TAX 1.377 PART VIIB-A SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES 1.377 PART VIIC FRINGE BENEFIT TAX 1.382 PART VIII REFUNDS 1.382 PART IX TAX CLEARANCE CERTIFICATES 1.382 PART IX-A SETTLEMENT OF CASES 1.382 PART IX-AA DISPUTE RESOLUTION COMMITTEE 1.386 PART IX-B ADVANCE RULINGS 1.388 PART IX-C MUTUAL AGREEMENT PROCEDURE 1.393 PART X APPEALS 1.396 PART XA ANNUITY DEPOSITS 1.400 PART XB ACQUISITION OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-A 1.400 PART XC PURCHASE OF IMMOVABLE PROPERTIES UNDER CHAPTER XX-C 1.402 PART XI AUTHORISED REPRESENTATIVES 1.403 PART XII RECOGNISED PROVIDENT FUNDS 1.403 PART XIII APPROVED SUPERANNUATION FUNDS 1.431 PART XIV GRATUITY FUNDS 1.435 XV MISCELLANEOUS 1.438 Division II – Income Tax Forms Division III – Allied Rules & Schemes