Taxmann's Income-Tax Rules 2026, in its 65th Edition, is the annotated text of the new Income-tax Rules 2026 that replace the Income-tax Rules 1962 under the Income-tax Act 2025. It brings together all procedural rules, allied rules, the faceless assessment and appeal schemes and the appellate framework in a single volume.
Every rule shows its 1962 counterpart in the heading, the corresponding section of the Act in footnotes and the operative forms inline, supported by four master two-way cross-reference tables at the front. Covering valuation of perquisites, depreciation, TDS and TCS procedures, returns, audit reports and transfer pricing documentation, it is an indispensable reference for chartered accountants, tax advocates, corporate tax teams and income tax officers in the first year of the new law. Paperback, 1,832 pages.
