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Bharat Income Tax Rules 2026 36th Edition March 2026

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Bharat Income Tax Rules 2026 36th Edition March 2026

Bharat Income Tax Rules 2026 36th Edition March 2026

About Book:

Also Containing:

  • Income Computation and Disclosure Standards
  • Procedural Tips
  • Allied Rules
  • Schemes

Content of the Book is as follows –

  1. The Income-tax Rules, 2026

Text of Rules & Forms

Table 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026

Table 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026

  1. The Income-tax Rules, 1962

Subject Index

ANNEXURE 1: Income Computation and Disclosure Standards

  • Income Computation and Disclosure Standard I relating to accounting policies
  • Income Computation and Disclosure Standard II relating to valuation of inventories
  • Income Computation and Disclosure Standard III relating to construction contracts
  • Income Computation and Disclosure Standard IV relating to revenue recognition
  • Income Computation and Disclosure Standard V relating to tangible fixed assets
  • Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
  • Income Computation and Disclosure Standard VII relating to government grants
  • Income Computation and Disclosure Standard VIII relating to securities
  • Income Computation and Disclosure Standard IX relating to borrowing costs
  • Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961

  1. The Income-tax (Certificate Proceedings) Rules, 1962
  2. The Income-tax (Appellate Tribunal) Rules, 1963
  3. Income-tax (Dispute Resolution Panel) Rules, 2009
  4. The Income-tax Settlement Commission (Procedure) Rules, 1997
  5. The Authority for Advance Rulings (Procedure) Rules, 1996
  6. Direct Tax Vivad Se Vishwas Rules, 2024
  7. Reverse Mortgage Scheme, 2008
  8. Capital Gains Accounts Scheme, 1988
  9. Bank Term Deposit Scheme, 2006
  10. National Pension Scheme Tier II – Tax Saver Scheme, 2020
  11. Faceless jurisdiction of Income-tax Authorities Scheme, 2022
  12. e-Verification Scheme, 2021
  13. e-Assessment of Income Escaping Assessment Scheme, 2022
  14. Faceless Inquiry or Valuation Scheme, 2022
  15. Centralised Processing of Returns Scheme, 2011
  16. Faceless Assessment Scheme, 2019
  17. e-Settlement Scheme, 2021
  18. e-Dispute Resolution Scheme, 2022
  19. E-advance Rulings Scheme, 2022
  20. e-Appeals Scheme, 2023
  21. Faceless Appeal Scheme, 2021
  22. Faceless Penalty Scheme, 2021
  23. Guidelines for Compounding of Offences under section 279(2)

Additional Information in e-book

  1. Securities Transaction Tax Rules, 2004
  2. Commodities Transaction Tax Rules, 2013
  3. Prohibition of Benami Property Transaction Rules, 2016
  4. Equalisation Levy Rules, 2016
  5. Centralised Processing of Equalisation Levy Statement Scheme, 2023

Author: Bharat Law House Pvt Ltd

About Publisher:Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.

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