Taxmann's Income Tax Rules – Covering Amended | Updated | Annotated Text of the Income-tax Rules—25+ Allied Rules & Schemes | ITR Forms | Guide to Amendments | Landmark Judgements | CBDT Circulars
About this ebook
This book is intended for the following audience:
• Tax Professionals & Chartered Accountants – A ready reference to the latest Income-tax rules, return forms, allied schemes, and compliance pointers
• Corporate & In-house Legal/Tax Teams – Streamlined guidance on newly amended procedures, faceless schemes, e-Verification, and other e-governance provisions
• Government Officials & Policy Framers – Authoritative text of the amended rules, vital for administrative clarity and policy-making
• Academics & Researchers – Thorough analysis of legislative evolution for higher studies and research into Indian direct taxes
The Present Publication is the 62nd Edition | 2025, and all available amendments notified up to the Income-tax (Fifth Amendment) Rules, 2025, have been incorporated. This book is edited/authored by Taxmann's Editorial Board, with the following noteworthy features:
• [Complete & Updated] Covers the amended, updated, and annotated text of the Income-tax Rules, 1962, including the latest amendments made by the Fifth Amendment Rules, 2025
• [25+ Allied Rules, Schemes & Return Forms] Consolidates all rules/schemes relevant to direct tax law (e.g., STT, CTT, ICDS, Benami Rules, Faceless Schemes, etc.) Includes new & revised return forms for AY 2025-26
• [Comprehensive Guide to Amendments (2024–25)] Details every insertion, substitution, omission, or modification in the Income-tax Rules, ensuring no compliance gaps
• [Annotated & Cross-referenced] Editorial notes, relevant judicial rulings, circulars, and references to the Income-tax Act for in-depth understanding
• [Zero-error Approach] Six Sigma methodology ensures minimal typographical or cross-referencing errors
The coverage of the book is as follows:
• Income-tax Rules, 1962
o Full, amended text with footnotes linking allied laws, notifications, and relevant case laws
• Allied Rules & Schemes
o Income Computation and Disclosure Standards (ICDS)
o Faceless Assessment/Appeal/Penalty Schemes
o Securities Transaction Tax Rules, Commodities Transaction Tax Rules, Equalisation Levy Rules
o Benami Property Transaction Rules
o Centralised Verification & Processing Schemes
o e-Verification, e-Dispute Resolution, e-Advance Rulings, etc.
• Return Forms for AY 2025-26
o ITR forms (ITR-1 to ITR-7, ITR-U, etc.), with instructions for e-filing and relevant action points
• Noteworthy Judgments & CBDT Circulars
o Summaries of landmark judicial decisions interpreting rule nuances.
o Key circulars clarifying departmental approach
• Supporting Provisions & Appendices
o Additional chapters covering obligations under TDS/TCS rules, statements, and compliance procedures
The structure of the book is as follows:
• Part I | Core Income-tax Rules – Full rule text, editorial commentary, references
• Part II | Amendment Guide – In-depth coverage of each 2024-25 change to rules/forms
• Part III | Allied Rules & Schemes – Faceless frameworks, e-Assessments, STT/CTT, Equalisation Levy, etc.
• Part IV | Return Forms & Filing – All AY 2025-26 forms with instructions & filing workflow
• Part V | Indices & Tables – Subject index, rule-to-form mapping, cross-provisions index for quick look-ups
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About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.
