Taxmann Income Tax Rules Return Forms for assessment year 2024-25 Other Rules/Schemes 61st Edition 2024

Description

Taxmann Income Tax Rules Return Forms for assessment year 2024-25 Other Rules/Schemes 61st Edition 2024

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

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About the author

Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorized and reliable sources
• Keep the readers abreast with the latest developments in the judicial and legislative fields
• Prepare the analytical write-ups on recent, controversial, and contagious issues to help the readers to understand the event and its implications
• Every content published by Taxmann should be complete, accurate and lucid
• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No., or citations
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• Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications