This Taxmann volume compares the new Income-tax Rules 2026 with the Income-tax Rules 1962 word for word, side by side, marking every deletion, modification and new insertion within the text itself. All amendments to both sets of rules up to 31 March 2026 are incorporated, and four cross-reference tables map rules and forms in both directions.
Separate sections identify rules that have been dropped without notice, rules that are entirely new in 2026, and provisions that have moved from the Act into the Rules. It is the procedural companion to Taxmann's Comparative Study of the Income-tax Act 2025 and Income-tax Act 1961. The 2026 Edition is an essential transition tool for chartered accountants, tax practitioners and corporate tax teams who must work with the new forms and procedures for valuation, TDS, exemptions and returns. Paperback, 912 pages.
