This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 20+ Allied Rules. The Present Publication is the 59th Edition & updated till the Income Tax (Second Amendment) Rules 2022, authored by Taxmann's Editorial Board, with the following noteworthy features:
• [Coverage] of this book includes:
◦ All Rules and Schemes, which are either notified under the Income-tax Act or referred to in different provisions of the Income-tax Act, are covered
◦ Contains 23 divisions covering all Rules relevant under the Income-tax Act, i.e.,
▪ Income-tax Rules
▪ ICDS
▪ Faceless Assessment, Appeal & Penalty Scheme with Directions
▪ STT, CTT & EL, etc.
• [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing
• [Quick Identification for Redundant & e-Forms]
• [Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades
• [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of 'Zero Error'
