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

Description

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

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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
• The golden rules of grammar, style and consistency are thoroughly followed
• Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications