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Income Tax Rules, 1962 By Bharat
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| Book Details | |
| Title | Income Tax Rules, 1962 By Bharat |
| ISBN | 978-93-4777-990-9 |
| Edition | 35th edn., 2026 |
| Pages | 1578 |
| Authors | Bharat’s |
| Publisher | Bharat Publishers |
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Description
Income Tax Rules, 1962 – 35th Edition (2026) by Bharat’s, published by Bharat Publishers, is a comprehensive and updated compilation of the rules governing India’s income tax framework.
Spanning 1578 pages, this edition includes the complete Income Tax Rules, relevant forms, procedural provisions, and allied notifications, updated with the latest amendments applicable as on 2026. The content is presented in a clear and structured format, enabling quick 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, return filing, advisory, and litigation.
📘 Key Features:
- Complete and updated Income Tax Rules, 1962
- Includes forms, procedures & allied provisions
- Structured layout for easy reference and usability
- Trusted publication by Bharat Publishers
🎉 Limited-Period Offer: Flat 35% Discount with Free Shipping
CONTENTS at a glance
| DIVISION ONE
INCOME TAX & ALLIED RULES |
||
| 1. | The Income-tax Rules, 1962 | 1.1 |
| Chronological list of amendments | 1.39 | |
| 2. | The Income-tax Rules, 1962 | 2.1 |
| Text of Rules and Forms | 2.1 | |
| Subject Index | 2.1121 | |
| Annexure 1: Income Computation and Disclosure Standards | ||
| A. Income Computation and Disclosure Standard I relating to accounting policies | 2.1147 | |
| B. Income Computation and Disclosure Standard II relating to valuation of inventories | 2.1149 | |
| C. Income Computation and Disclosure Standard III relating to construction contracts | 2.1153 | |
| D. Income Computation and Disclosure Standard IV relating to revenue recognition | 2.1156 | |
| E. Income Computation and Disclosure Standard V relating to tangible fixed assets | 2.1158 | |
| F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates | 2.1161 | |
| G. Income Computation and Disclosure Standard VII relating to government grants | 2.1164 | |
| H. Income Computation and Disclosure Standard VIII relating to securities | 2.1166 | |
| I. Income Computation and Disclosure Standard IX relating to borrowing costs | 2.1168 | |
| J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets | 2.1171 | |
| Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 | 2.1174 | |
| 3. | The Income-tax (Certificate Proceedings) Rules, 1962 | 3.1 |
| Text of Rules and Forms | 3.1 | |
| Chronological list of amendments | 3.4 | |
| Subject Index | 3.48 | |
| 4. | The Income-tax (Appellate Tribunal) Rules, 1963 | 4.1 |
| Text of Rules and Forms | 4.1 | |
| Chronological list of amendments | 4.2 | |
| CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding | 4.24 | |
| Instructions regarding e-payment of ITAT fees | 4.26 | |
| Subject Index | 4.27 | |
| 5. | Income-tax (Dispute Resolution Panel) Rules, 2009 | 5.1 |
| Text of the Rules | 5.1 | |
| Chronological list of amendments | 5.2 | |
| 6. | The Income-tax Settlement Commission (Procedure) Rules, 1997 | 6.1 |
| Text of the Rules | 6.1 | |
| Chronological list of amendments | 6.2 | |
| 7. | The Authority for Advance Rulings (Procedure) Rules, 1996 | 7.1 |
| Text of the Rules | 7.1 | |
| 8. | Equalisation Levy Rules, 2016 | 8.1 |
| Text of the Rules | 8.1 | |
| DIVISION TWO
Relevant SCHEMES |
||
| 9. | Reverse Mortgage Scheme, 2008 | 9.1 |
| [For purposes of section 47(xvi)] | ||
| Text and Forms of the Scheme | 9.1 | |
| 10. | Capital Gains Accounts Scheme, 1988 | 10.1 |
| [For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)] | ||
| Text and Forms of the Scheme | 10.1 | |
| Notification: Banks authorised to receive deposits under the scheme | 10.23 | |
| 11. | Bank Term Deposit Scheme, 2006 | 11.1 |
| [For purposes of section 80C(2)(xxi)] | ||
| Text and Forms of the Scheme | 11.1 | |
| 12. | National Pension Scheme Tier II – Tax Saver Scheme, 2020 | 12.1 |
| [For purposes of section 80C(2)(xxv)] | ||
| Text of the Scheme | 12.1 | |
| 13. | Faceless jurisdiction of Income-tax Authorities Scheme, 2022 | 13.1 |
| [For purposes of section 130(1) and (2)] | ||
| Text of the Scheme | 13.1 | |
| 14. | e-Verification Scheme, 2021 | 14.1 |
| [For purposes of section 135A(1) and (2)] | ||
| Text of the Scheme | 14.1 | |
| 15. | e-Assessment of Income Escaping Assessment Scheme, 2022 | 15.1 |
| [For purposes of section 151A(1) and (2)] | ||
| Text of the Scheme | 15.1 | |
| 16. | Faceless Inquiry or Valuation Scheme, 2022 | 16.1 |
| [For purposes of section 142B(1) and (2)] | ||
| Text of the Scheme | 16.1 | |
| 17. | Centralised Processing of Returns Scheme, 2011 | 17.1 |
| [For purposes of section 143(1A)] | ||
| Text of the Scheme | 17.1 | |
| 18. | Faceless Assessment Scheme, 2019 | 18.1 |
| (1) Faceless Assessment Scheme, 2019 | 18.2 | |
| [For purposes of section 143(3A)] | ||
| (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019 | 18.19 | |
| (3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019 | 18.31 | |
| 19. | e-Settlement Scheme, 2021 | 19.1 |
| [For purposes of section 245D(11) and (12)] | ||
| Text of the Scheme | 19.1 | |
| 20. | e-Dispute Resolution Scheme, 2022 | 20.1 |
| [For purposes of section 245MA(3) and (4)] | ||
| Text of the Scheme | 20.1 | |
| 21. | E-advance Rulings Scheme, 2022 | 21.1 |
| [For purposes of section 245R(9) and (10) and 245W(2) and (3)] | ||
| Text of the Scheme | 21.1 | |
| 22. | e-Appeals Scheme, 2023 | 22.1 |
| Text of the Scheme | 22.1 | |
| 23. | Faceless Appeal Scheme, 2021 | 23.1 |
| (1) Faceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)] | 23.2 | |
| (2) Authorised Income-tax Authorities to conduct e-appeal proceedings | 23.14 | |
| 24. | Faceless Penalty Scheme, 2021 | 24.1 |
| (1) Faceless Penalty Scheme, 2021
[For purposes of section 274(2A)] |
24.2 | |
| (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 | 24.15 | |
| 25. | Guidelines for Compounding of Offences under section 279(2) | 25.1 |
| Additional Information in e-book | ||
| 26. | Securities Transaction Tax Rules, 2004 | |
| 27. | Commodities Transaction Tax Rules, 2013 | |
| 28. | Prohibition of Benami Property Transaction Rules, 2016 | |
| 29. | Equalisation Levy Rules, 2016 | |
| 30. | Centralised Processing of Equalisation Levy Statement Scheme, 2023 | |
Additional information
| Publisher | Bharat |
|---|
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