Commercial Income Tax Rules 1962 By Dr Girish Ahuja 15th Edition March 2026

Income Tax Rules 1962 By Dr Girish Ahuja

Income Tax Rules 1962 By Dr Girish Ahuja

Description

This 15th Edition of the Income Tax Rules, 1962, updated for the year 2026, is a comprehensive and dependable legal reference designed for students, tax practitioners, chartered accountants, advocates, compliance officers, and professionals dealing with direct taxation and regulatory compliance. Published by Commercial Law Publishers (India) Pvt. Ltd. and edited by CA. (Dr.) Girish Ahuja, with assistance from CA. (Adv.) Rahul Agrawal, this edition presents the statutory rules governing the administration and implementation of the Income Tax Act in a clear, structured, and practical format.

The book incorporates the latest amendments and procedural updates relevant to the current financial and assessment framework, making it highly useful for academic study, professional practice, return preparation, and legal compliance. It serves as a valuable companion for those preparing for law and taxation examinations, as well as professionals requiring an updated and accurate rule-based reference for day-to-day tax work.

This edition includes the latest and most relevant procedural content under the Income Tax Rules, 1962, including:

1. Rules relating to income computation and tax treatment Prescribed forms, declarations, statements, and compliance procedures TDS and TCS related rules and filing mechanisms
2. Rules concerning salary, perquisites, allowances, and deductions
3. Provisions relating to capital gains, business income, and other taxable receipts
4. Return filing requirements and verification procedures Tax audit and reporting rules
5. Rules governing exemptions, investments, and prescribed conditions PAN, Aadhaar, and other documentation-related compliance norms
6. Procedural rules relevant to assessments, notices, and departmental requirements
7. Relevant schemes and compliance-based administrative provisions
8. Latest Income Tax Forms applicable for current usage

This edition is particularly suitable for: Law students and AIBE aspirants requiring a current tax law reference Chartered accountants, tax consultants, and return preparers Advocates and litigation professionals handling tax-related matters Corporate compliance teams and finance professionals Academicians and researchers working in taxation and commercial law Whether used for examination preparation, office reference, return filing support, or legal compliance, this updated edition of the Income Tax Rules, 1962 offers a reliable and practical statutory resource for understanding and applying income tax procedures in 2026.

About the Author

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India