About Product
Taxmann's Income Tax Rules covers the Amended, Updated & Annotated text of the Income-tax Rules, 1962 (updated till Income-tax [Twenty First Amendment] Rules, 2021). The Present Publication is the Revised & Reprint 58th Edition, authored by Taxmann’s Editorial Board, with the following noteworthy features: [Recent Changes] in the book include: o Changes in 15 Rules & insertion of 9 new Rules o Omission of 24 Rules & 70+ Forms o Revised LTC Rules o New Rules & Forms for registration and approval of Charitable Trusts, Institutions and Funds o New Rule for computation of Capital Gains and WDV of Goodwill o New Rules for computation of Capital Gains o New Rule specifying the threshold limit for Significant Economic Presence o New Rule for computation of FMV of Capital Assets transferred in a slump sale [Coverage] of this book includes: o All Rules and Schemes, which are either notified under the Income-tax Act or are referred to in different provisions of the Income-tax Act, are covered o Contains 23 divisions covering all Rules relevant under the Income-tax Act i.e., § Income-tax Rules § ICDS § STT Rules § Equalisation Levy Rules § Small Saving Schemes, etc. [Action Points for Forms] All Forms carry Action Points that explains the Relevant Provisions and Process of Filing [Quick Identification for Redundant & e-Forms] [Bestseller Series] Taxmann’s series of Bestseller Books for more than Five Decades [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of ‘Zero Error’ This book is published in two volumes, and the contents of the book are as follows: o Income-tax Rules, 1962 o Income Computation and Disclosure Standards o Income-tax (Appellate Tribunal) Rules, 1963 o Commodities Transaction Tax Rules, 2013 o Securities Transaction Tax Rules, 2004 o Equalisation Levy Rules, 2016 o Prohibition of Benami Property Transaction Rules, 2016 o Income-tax Settlement Commission (Procedure) Rules, 1977 o Capital Gains Accounts Scheme, 1988 o Income-tax (Dispute Resolution Panel) Rules, 2009 o Authority for Advance Rulings (Procedure) Rules, 1996 o Reverse Mortgage Scheme, 2008 o Tax Return Preparer Scheme, 2006 o Bank Term Deposit Scheme, 2006 o Reduction of Wavier of Interest under Section 234A/234B/234C o Delay in Filing Refund Claim o Centralised Verification Scheme, 2019 o Faceless Assessment Appeal & Penalty o Sukanya Samriddhi Account Scheme, 2019 o Senior Citizen’s Savings Scheme, 2019 o Kisan Vikas Patra Scheme, 2019 o Public Provident Fund Scheme, 2019 o National Savings Certificates (VIII Issue) Scheme, 2019 o Centralised Processing of Returns Scheme, 2011
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Income Tax;
