Income Tax Rules 1962 by Bharat – 35th Edition 2026

Description

• Income Tax & Allied Rules is a comprehensive and practice-oriented reference designed to provide readers with the complete statutory and procedural framework surrounding the administration and application of Indian direct tax law. Intended for chartered accountants, tax practitioners, advocates, corporate professionals, academicians, students, and compliance teams, this volume brings together the Income-tax Rules, 1962 and a wide range of allied procedural rules, schemes, and supporting materials in one consolidated source.
• At its core, the book contains the full text of the Income-tax Rules, 1962, along with the chronological list of amendments, prescribed forms, and a detailed subject index for ease of navigation and reference. It also includes important supplementary materials such as the Income Computation and Disclosure Standards (ICDS) and relevant CBDT clarifications, making it especially useful for professionals involved in tax computation, return preparation, advisory, and compliance work.
• The book further extends beyond the principal rules to include a wide range of allied procedural rules and operational schemes, such as the Income-tax (Certificate Proceedings) Rules, Income-tax (Appellate Tribunal) Rules, Dispute Resolution Panel Rules, Authority for Advance Rulings Rules, and Direct Tax Vivad Se Vishwas Rules, 2024. In addition, it provides the text of several important tax administration and compliance schemes, including Faceless Assessment, Faceless Appeal, Faceless Penalty, e-Verification, e-Assessment of Income Escaping Assessment, e-Dispute Resolution, e-Advance Rulings, and related digital tax governance mechanisms.
• By combining the substantive rules with the relevant procedural ecosystem, this book serves as both a ready reference and a practical working manual. Whether the reader is dealing with compliance, appeals, assessments, litigation support, or academic study, this volume offers a structured, reliable, and up-to-date guide to the rules and regulatory architecture that support India’s income-tax system.