Taxmann’s Income Tax Rules Edition 2021


Taxmann’s Income Tax Rules Edition 2021

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Taxmann’s Income Tax Rules covers the Amended, Updated & Annotated text of the Income-tax Rules, 1962 (updated till Income-tax [Twenty First Amendment] Rules, 2021).

The Present Publication is the Revised & Reprint 58th 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 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
Weight 2 kg







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