Income Tax Rules (33rd Edition, 2024)

Salient features:

• Accurate, authentic and annotated text of Income-tax Rules, 1962
• Forms contain Procedural Tips for filling the Forms
• Allied Rules have been given, such as, Certificate Procedings, ITAT Rules, etc
• Also contains relevant Schemes, e-Schemes and Faceless Schemes

Bharat’s Income Tax Rules has served the needs of the professionals, the Income-tax Department and the judiciary for the last over three decades. It is referred and relied upon for its accuracy and authenticity.

Bharat’s Income Tax Rules, 33rd edition, 2023 contains text of Income-tax Rules, 1962 as amended upto the Income-tax (Sixth Amendment) Rules, 2024. 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 contains several allied Rules, Schemes including the e-Verification Scheme, 2021; Faceless Assessment Scheme, 2019;Faceless Appeal Scheme, 2021; e-Settlement Scheme, 2021; e-Dispute Resolution Scheme, 2022; Faceless Penalty Scheme, 2021; e-Advance Rulings Scheme, 2022 and the Centralised Processing of Equalisation Levy Statement Scheme, 2023. It also contains the Income Computation and Disclosure Standards (ICDS) which add greater utility to the publication.