{"product_id":"comparative-study-of-provisions-of-income-tax-rules-2026-income-tax-rules-1962","title":"Comparative Study of Provisions of Income-Tax Rules 2026 \u0026 Income-Tax Rules 1962","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eComparative Study of Provisions of Income-Tax Rules 2026 \u0026amp; Income-Tax Rules 1962 \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eserves as an essential transition reference. It reproduces the operative text of both sets of Rules side by side, word for word, and highlights every deletion, simplification, modification, and new insertion within the text itself—effectively making the legislation its own annotation. All amendments notified up to 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both sets of Rules have been incorporated, establishing this as the authoritative record of the Rules framework at the point of transition. This book serves as the procedural companion to Taxmann's Comparative Study of Provisions of Income-Tax Act 2025 \u0026amp; Income-Tax Act 1961, which maps the substantive legislative transition at the level of the Act. Together, they offer comprehensive top-to-bottom coverage of what has changed, what has been retained, and what is new—across both the parent statute and the subordinate rules that provide it with operational force. Neither volume is complete without the other.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for practitioners and professionals who must work across both legislative frameworks simultaneously—either to advise clients on transition-period compliance, to interpret provisions that straddle both regimes, or to understand the precise scope of change introduced by the 2026 Rules. The primary readership includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Tax Advocates, and Company Secretaries\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising on income-tax compliance, assessments, and appeals\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorporate Tax and Legal Teams \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003ehandling transfer pricing, safe harbour elections, TDS\/TCS obligations, and return filings under the transitional framework\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax Administrators and Revenue Officers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e requiring a structural reference for the new Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eResearchers, Academics, and Students\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e engaged with the legislative transition from the 1961\/1962 framework to the 2025\/2026 regime\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2026 Edition, incorporating all amendments notified upto 31\u003csup\u003est\u003c\/sup\u003e March 2026 in both Income-tax Rules 1962 and Income-tax Rules 2026. It is edited\/authored by Taxmann's Editorial Board, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eWord-to-Word Two-Column Parallel Comparison\u003c\/strong\u003e] The core of the book is a provision-by-provision textual comparison in a split-column format. The operative text of the 1962 Rules appears on the left; the corresponding provision under the 2026 Rules appears on the right. Every sub-rule, clause, sub-clause, item, sub-item, proviso, and Explanation is aligned directly opposite its counterpart, enabling precise, granular comparison without cross-referencing across separate volumes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eVisual Change Identification System\u003c\/strong\u003e] A two-layered typographic coding system makes every legislative change immediately identifiable without reading both columns in full:\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold + Strikethrough in the 1962 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language has been deleted or modified in the 2026 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003e\u003cspan\u003eBold text in the 2026 Rules column\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – The language is newly inserted, simplified, or changed relative to the 1962 Rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eThis system allows the reader to scan quickly for the nature and extent of change at the sub-provision level\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48751648178395,"sku":null,"price":1871.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1775460824444_1_9789375619581_Detail-Page.jpg?v=1778131640","url":"https:\/\/legalmatrixpublications.com\/products\/comparative-study-of-provisions-of-income-tax-rules-2026-income-tax-rules-1962","provider":"Legal Matrix Publications","version":"1.0","type":"link"}