Taxmann's Income-Tax Rules 1962 (64th Edition, 2026) is the annotated text of the Income-tax Rules that operate under the Income-tax Act 1961, including all amendments up to the Income-tax (Amendment) Rules 2026, with rules amended during 2024-2026 printed in italics. These rules remain relevant for earlier years, pending assessments and appeals even after the new Rules of 2026.
Each rule is annotated with Supreme Court, High Court and ITAT rulings and CBDT circulars, notifications and instructions at the exact sub-rule or clause where they apply. The book also includes action points for every prescribed form, depreciation rate tables from AY 1984-85 onwards, related provisions of other laws and allied rules. A dependable reference for chartered accountants, tax advocates, income tax officers and students. Paperback, 2,412 pages.
