Income Tax Rules

This 62nd Edition provides a comprehensive, updated, and annotated text of the Income-tax Rules, 1962. It consolidates 25+ allied rules, return forms, and schemes for AY 2025–26, serving as a one-stop reference for professionals, corporate/legal teams, government officials, and researchers. Edited by Taxmann's Editorial Board, it offers a detailed guide to every amendment, judicial rulings, and practical compliance pointers. Its zero-error (Six Sigma) approach ensures accuracy, covering TDS/TCS obligations, e-filing instructions, and all relevant provisions for seamless compliance.