Commercial's Income Tax Rules 1962 (15th Edition, 2026)
- Year of Publication: 2026
- Edition: 15th
- ISBN: 9789378332371
- No.of Pages: 1840
This 15th Edition of the Income Tax Rules, 1962, amended up to March 2026, is a comprehensive and dependable legal reference designed for students, tax practitioners, chartered accountants, advocates, compliance officers, and professionals dealing with direct taxation and regulatory compliance. Published by Commercial Law Publishers (India) Pvt. Ltd. and edited by CA. (Dr.) Girish Ahuja, with assistance from CA. (Adv.) Rahul Agrawal, this edition presents the statutory rules governing the administration and implementation of the Income Tax Act in a clear, structured, and practical format. The book incorporates the latest amendments and procedural updates relevant to the current financial and assessment framework, making it highly useful for academic study, professional practice, return preparation, and legal compliance. It serves as a valuable companion for those preparing for law and taxation examinations, as well as professionals requiring an updated and accurate rule-based reference for day-to-day tax work. This edition includes the latest and most relevant procedural content under the Income Tax Rules, 1962, including: Rules relating to income computation and tax treatment Prescribed forms, declarations, statements, and compliance procedures TDS and TCS related rules and filing mechanisms Rules concerning salary, perquisites, allowances, and deductions Provisions relating to capital gains, business income, and other taxable receipts Return filing requirements and verification procedures Tax audit and reporting rules Rules governing exemptions, investments, and prescribed conditions PAN, Aadhaar, and other documentation-related compliance norms Procedural rules relevant to assessments, notices, and departmental requirements Relevant schemes and compliance-based administrative provisions Latest Income Tax Forms applicable for current usage relevant schemes, and the latest income tax forms, making it especially useful for practical implementation and procedural clarity. The added utility of a free e-book further enhances accessibility and convenience for readers who prefer digital reference alongside print. This edition is particularly suitable for: Chartered accountants, tax consultants, and return preparers Advocates and litigation professionals handling tax-related matters Corporate compliance teams and finance professionals Academicians and researchers working in taxation and commercial law Whether used for examination preparation, office reference, return filing support, or legal compliance, this updated edition of the Income Tax Rules, 1962 offers a reliable and practical statutory resource for understanding and applying income tax procedures in 2026.
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
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- Year of Publication: 2026
- Edition: 15th
- ISBN: 9789378332371
- No.of Pages: 1840
This 15th Edition of the Income Tax Rules, 1962, amended up to March 2026, is a comprehensive and dependable legal reference designed for students, tax practitioners, chartered accountants, advocates, compliance officers, and professionals dealing with direct taxation and regulatory compliance. Published by Commercial Law Publishers (India) Pvt. Ltd. and edited by CA. (Dr.) Girish Ahuja, with assistance from CA. (Adv.) Rahul Agrawal, this edition presents the statutory rules governing the administration and implementation of the Income Tax Act in a clear, structured, and practical format. The book incorporates the latest amendments and procedural updates relevant to the current financial and assessment framework, making it highly useful for academic study, professional practice, return preparation, and legal compliance. It serves as a valuable companion for those preparing for law and taxation examinations, as well as professionals requiring an updated and accurate rule-based reference for day-to-day tax work. This edition includes the latest and most relevant procedural content under the Income Tax Rules, 1962, including: Rules relating to income computation and tax treatment Prescribed forms, declarations, statements, and compliance procedures TDS and TCS related rules and filing mechanisms Rules concerning salary, perquisites, allowances, and deductions Provisions relating to capital gains, business income, and other taxable receipts Return filing requirements and verification procedures Tax audit and reporting rules Rules governing exemptions, investments, and prescribed conditions PAN, Aadhaar, and other documentation-related compliance norms Procedural rules relevant to assessments, notices, and departmental requirements Relevant schemes and compliance-based administrative provisions Latest Income Tax Forms applicable for current usage relevant schemes, and the latest income tax forms, making it especially useful for practical implementation and procedural clarity. The added utility of a free e-book further enhances accessibility and convenience for readers who prefer digital reference alongside print. This edition is particularly suitable for: Chartered accountants, tax consultants, and return preparers Advocates and litigation professionals handling tax-related matters Corporate compliance teams and finance professionals Academicians and researchers working in taxation and commercial law Whether used for examination preparation, office reference, return filing support, or legal compliance, this updated edition of the Income Tax Rules, 1962 offers a reliable and practical statutory resource for understanding and applying income tax procedures in 2026.
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
