Bharat's Income Tax Rules - 29th Edition
- Year of Publication: 2020
- Edition: 29th
- ISBN: 978-93-86920-62-1
Bharat’s Income Tax Rules has served the needs of the professionals, the Income-tax Department and the judiciary for the last nearly three decades. It is referred and relied upon for its accuracy and authenticity.
Bharat’s Income Tax Rules, 29th edition, 2020 contains text of Income-tax Rules, 1962 as amended upto date. The Income-tax Rules, 1962 gives annotations to the periodic amendments reproducing the existing provisions and the provisions as existed prior to the amendments, thus helping the reader to refer to it not only for the current assessment year and the financial year but even years prior thereto. The footnotes also contain references to important judicial pronouncements, relevant circulars and notifications. Procedural Tips at the end of the Forms give the Filling and Filing\ requirements thereto.
The Income Tax Rules also reproduces the Income Computation & Disclosure Standards (ICDS) besides the Income-tax (Certificate Proceedings) Rules, 1962; Income tax (Appellate Tribunal) Rules, 1963; Income-tax (Dispute Resolution Panel) Rules, 2009; Income-tax Settlement Commission (Procedure) Rules, 1997; Authority for Advance Rulings (Procedure) Rules, 1996; Senior Citizens Savings Scheme Rules, 2004; Senior Citizens' Welfare Fund Rules, 2016; Securities Transaction Tax Rules, 2004; Banking Cash Transaction Tax Rules, 2005; Commodities Transaction Tax Rules, 2013; Sukanya Samriddhi Account Rules, 2016; Equalisation Levy Rules, 2016; Prohibition of Benami Property Transaction Rules, 2016.
Division 2 of the book contains the relevant Schemes issued by the Government, such as, Electoral Bond Scheme, 2018; Electoral Trusts Scheme, 2013; Site Restoration Fund Scheme, 1999; Reverse Mortgage Scheme, 2008; Capital Gains Accounts Scheme, 1988; Centralised Verification Scheme, 2019; Centralised Processing of Returns Scheme, 2011; E-Assessment Schemes, 2019; Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013; Tax Return Preparer Scheme, 2006; 7.75% Savings (Taxable) Bonds, 2018.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2020
- Edition: 29th
- ISBN: 978-93-86920-62-1
Bharat’s Income Tax Rules has served the needs of the professionals, the Income-tax Department and the judiciary for the last nearly three decades. It is referred and relied upon for its accuracy and authenticity.
Bharat’s Income Tax Rules, 29th edition, 2020 contains text of Income-tax Rules, 1962 as amended upto date. The Income-tax Rules, 1962 gives annotations to the periodic amendments reproducing the existing provisions and the provisions as existed prior to the amendments, thus helping the reader to refer to it not only for the current assessment year and the financial year but even years prior thereto. The footnotes also contain references to important judicial pronouncements, relevant circulars and notifications. Procedural Tips at the end of the Forms give the Filling and Filing\ requirements thereto.
The Income Tax Rules also reproduces the Income Computation & Disclosure Standards (ICDS) besides the Income-tax (Certificate Proceedings) Rules, 1962; Income tax (Appellate Tribunal) Rules, 1963; Income-tax (Dispute Resolution Panel) Rules, 2009; Income-tax Settlement Commission (Procedure) Rules, 1997; Authority for Advance Rulings (Procedure) Rules, 1996; Senior Citizens Savings Scheme Rules, 2004; Senior Citizens' Welfare Fund Rules, 2016; Securities Transaction Tax Rules, 2004; Banking Cash Transaction Tax Rules, 2005; Commodities Transaction Tax Rules, 2013; Sukanya Samriddhi Account Rules, 2016; Equalisation Levy Rules, 2016; Prohibition of Benami Property Transaction Rules, 2016.
Division 2 of the book contains the relevant Schemes issued by the Government, such as, Electoral Bond Scheme, 2018; Electoral Trusts Scheme, 2013; Site Restoration Fund Scheme, 1999; Reverse Mortgage Scheme, 2008; Capital Gains Accounts Scheme, 1988; Centralised Verification Scheme, 2019; Centralised Processing of Returns Scheme, 2011; E-Assessment Schemes, 2019; Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013; Tax Return Preparer Scheme, 2006; 7.75% Savings (Taxable) Bonds, 2018.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
