Master Guide to Income Tax Rules 2026 by Adv. M. K. Pithisaria and CA Abhishek Pithisaria is a rule-wise commentary on the Income-tax Rules 2026, notified by G.S.R. 198(E) dated 20 March 2026 to give effect to the Income-tax Act 2025. Each of the 333 rules is explained in a self-contained note that links it to its parent section in the 2025 Act, the corresponding rule in the Income-tax Rules 1962, and the related old and new forms.
Four two-way concordance tables and a uniform five-layer treatment of every rule make the book a commentary, a concordance and a transition manual at once – useful for valuation rules, TDS and TCS procedures, exemptions, depreciation, returns and audit forms. The 33rd Edition (2026), running to over 1,700 pages, is a key reference for chartered accountants, tax advocates, assessing officers and corporate tax teams. Paperback.
