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Income Tax Rules by Bharat
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| Book Details | |
| Title | INCOME TAX RULES |
| ISBN | 978-81-1956-599-3 |
| Edition | 34rd edn., 2025 |
| Pages | 1550 |
| Authors | Bharat’s |
| Publisher | Bharat Publishers |
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Description
Get the latest “Income Tax Rules” (34th Edition, 2025) by Bharat’s, published by Bharat Publishers. A comprehensive 1550-page guide covering the latest tax regulations. Flat 35% discount for a limited period with free shipping. ISBN: 978-81-1956-599-3. Order now!
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 | 2.1161 | |
| 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 | |
| 29. | Centralised Processing of Equalisation Levy Statement Scheme, 2023 | |
Additional information
| Publisher | Bharat |
|---|
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