Income Tax Rules 2026 By Girish Ahuja

Income Tax Rules 2026 By Girish Ahuja

Description

This edition of Income Tax Rules, 2026, edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, serves as a comprehensive and dependable legal reference for students preparing for professional and competitive examinations, as well as practitioners in taxation, accounting, finance, and legal compliance. Published by Commercial Law Publishers (India) Pvt. Ltd., this volume is designed to provide the updated statutory framework and procedural rules governing income tax law in India for the year 2026.

The book presents the Income Tax Rules, 1962, updated and arranged in line with the latest applicable provisions, making it especially useful for legal referencing, compliance work, and examination purposes. It also includes the latest income tax forms along with guidance notes, enabling readers to understand both the legislative and procedural aspects of tax administration in a practical and structured manner.

A notable feature of this edition is its parallel mapping with the Income Tax Rules, 1962, which helps readers navigate the statutory provisions with ease and accuracy. In addition to the principal rules, the book also covers relevant schemes and allied rules, making it a broader and more useful compliance companion for professionals and students alike.

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