Income Tax Rules, 2026

Income Tax Rules, 2026 by Bharat is a comprehensive and authoritative two-volume compendium presenting the complete framework of the newly structured Income-tax Rules, 2026 alongside the legacy Income-tax Rules, 1962. The work offers a systematic transition mapping between the old and new rules and forms, ensuring clarity and continuity for users adapting to the updated regime. It consolidates a wide spectrum of allied rules, procedural frameworks, and statutory schemes governing income tax administration, dispute resolution, appellate procedures, and faceless mechanisms, making it an indispensable reference for understanding the evolving direct tax landscape in India.

Key Features:

• Complete text of Income-tax Rules, 2026, with corresponding mapping tables to 1962 Rules and Forms
• Inclusion of Income Computation and Disclosure Standards (ICDS I?X) with official clarifications
• Detailed coverage of procedural rules, including ITAT Rules, Certificate Proceedings, and Dispute Resolution Panel Rules
• Compilation of various schemes such as Faceless Assessment, Faceless Appeal, e-Verification, e-Settlement, and e-Dispute Resolution
• Incorporation of important taxation schemes like the Capital Gains Accounts Scheme, the Reverse Mortgage Scheme, and the NPS Tier II Tax Saver Scheme
• Coverage of litigation-reduction measures, including CBDT instructions on monetary limits for appeals
• Chronological listing of amendments for ease of legislative tracking
• Subject indexes for quick navigation across rules and allied provisions
• Inclusion of guidance-oriented content like FAQs and practical notes
• Additional e-book content covering STT Rules, Equalisation Levy Rules, Benami Property Rules, and more