Taxmann Income Tax Rules By Taxmann’s Editorial Board Edition March 2023

Taxmann’s Income Tax Rules Edition 2022

Description

The Present Publication is the Revised & Reprint 60^th Edition, authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Recent Changes] in the book include:
  • Changes in 15 Rules & insertion of 9 new Rules
  • Omission of 24 Rules & 70+ Forms
  • Revised LTC Rules
  • New Rules & Forms for registration and approval of Charitable Trusts, Institutions and Funds
  • New Rule for computation of Capital Gains and WDV of Goodwill
  • New Rules for computation of Capital Gains
  • New Rule specifying the threshold limit for Significant Economic Presence
  • New Rule for computation of FMV of Capital Assets transferred in a slump sale
• [Coverage] of this book includes:
  • All Rules and Schemes, which are either notified under the Income-tax Act or are 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
    • STT Rules
    • Equalisation Levy Rules
    • Small Saving Schemes, etc.
• [Action Points for Forms] All Forms carry Action Points that explains 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’

This book is published in two volumes, and the contents of the book are as follows:

• • Income-tax Rules, 1962
  • Income Computation and Disclosure Standards
  • Income-tax (Appellate Tribunal) Rules, 1963
  • Commodities Transaction Tax Rules, 2013
  • Securities Transaction Tax Rules, 2004
  • Equalisation Levy Rules, 2016
  • Prohibition of Benami Property Transaction Rules, 2016
  • Income-tax Settlement Commission (Procedure) Rules, 1977
  • Capital Gains Accounts Scheme, 1988
  • Income-tax (Dispute Resolution Panel) Rules, 2009
  • Authority for Advance Rulings (Procedure) Rules, 1996
  • Reverse Mortgage Scheme, 2008
  • Tax Return Preparer Scheme, 2006
  • Bank Term Deposit Scheme, 2006
  • Reduction of Wavier of Interest under Section 234A/234B/234C
  • Delay in Filing Refund Claim
  • Centralised Verification Scheme, 2019
  • Faceless Assessment Appeal & Penalty
  • Sukanya Samriddhi Account Scheme, 2019
  • Senior Citizen’s Savings Scheme, 2019
  • Kisan Vikas Patra Scheme, 2019
  • Public Provident Fund Scheme, 2019
  • National Savings Certificates (VIII Issue) Scheme, 2019
  • Centralised Processing of Returns Scheme, 2011