{"product_id":"income-tax-rules-2027","title":"INCOME TAX RULES, 2026","description":"\u003cdiv\u003e\n\u003col\u003e\n\u003cli\u003eThe Income-tax Rules, 2026\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003eText of Rules \u0026amp; Forms\u003c\/strong\u003e\u003cstrong\u003e\u003c\/strong\u003e\n\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eTable 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eTable 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026\u003c\/div\u003e\n\u003cdiv\u003e2.\u003cspan\u003e \u003c\/span\u003eThe Income-tax Rules, 1962\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eSubject Index\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003eANNEXURE 1: Income Computation and Disclosure Standards\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eA.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard I relating to accounting policies\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eB.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard II relating to valuation of inventories\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eC.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard III relating to construction contracts\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eD.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard IV relating to revenue recognition\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eE.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard V relating to tangible fixed assets\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eF.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eG.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard VII relating to government grants\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eH.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard VIII relating to securities\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eI.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard IX relating to borrowing costs\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eJ.\u003cspan\u003e \u003c\/span\u003eIncome Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eCircular 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\u003c\/div\u003e\n\u003cdiv\u003e3.\u003cspan\u003e \u003c\/span\u003eThe Income-tax (Certificate Proceedings) Rules, 1962\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of Rules and Forms\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eChronological list of amendments\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eSubject Index\u003c\/div\u003e\n\u003cdiv\u003e4.\u003cspan\u003e \u003c\/span\u003eThe Income-tax (Appellate Tribunal) Rules, 1963\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of Rules and Forms\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eChronological list of amendments\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eCBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eInstructions regarding e-payment of ITAT fees\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eSubject Index\u003c\/div\u003e\n\u003cdiv\u003e5.\u003cspan\u003e \u003c\/span\u003eIncome-tax (Dispute Resolution Panel) Rules, 2009\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Rules\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eChronological list of amendments\u003c\/div\u003e\n\u003cdiv\u003e6.\u003cspan\u003e \u003c\/span\u003eThe Income-tax Settlement Commission (Procedure) Rules, 1997\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Rules\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eChronological list of amendments\u003c\/div\u003e\n\u003cdiv\u003e7.\u003cspan\u003e \u003c\/span\u003eThe Authority for Advance Rulings (Procedure) Rules, 1996\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Rules\u003c\/div\u003e\n\u003cdiv\u003e8.\u003cspan\u003e \u003c\/span\u003eDirect Tax Vivad Se Vishwas Rules, 2024\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Rules\u003c\/h3\u003e\n\u003cdiv\u003e9.\u003cspan\u003e \u003c\/span\u003eReverse Mortgage Scheme, 2008\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 47(xvi)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText and Forms of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e10.\u003cspan\u003e \u003c\/span\u003eCapital Gains Accounts Scheme, 1988 \u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText and Forms of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eNotification: Banks authorised to receive deposits under the scheme\u003c\/div\u003e\n\u003cdiv\u003e11.\u003cspan\u003e \u003c\/span\u003eBank Term Deposit Scheme, 2006\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 80C(2)(xxi)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText and Forms of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e12.\u003cspan\u003e \u003c\/span\u003eNational Pension Scheme Tier II – Tax Saver Scheme, 2020\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 80C(2)(xxv)]\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e13.\u003cspan\u003e \u003c\/span\u003eFaceless jurisdiction of Income-tax Authorities Scheme, 2022\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 130(1) and (2)]\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e14.\u003cspan\u003e \u003c\/span\u003ee-Verification Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 135A(1) and (2)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e15.\u003cspan\u003e \u003c\/span\u003ee-Assessment of Income Escaping Assessment Scheme, 2022\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 151A(1) and (2)]\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e16.\u003cspan\u003e \u003c\/span\u003eFaceless Inquiry or Valuation Scheme, 2022\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 142B(1) and (2)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e17.\u003cspan\u003e \u003c\/span\u003eCentralised Processing of Returns Scheme, 2011\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 143(1A)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e18.\u003cspan\u003e \u003c\/span\u003eFaceless Assessment Scheme, 2019\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(1)\u003cspan\u003e \u003c\/span\u003eFaceless Assessment Scheme, 2019\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 143(3A)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(2)\u003cspan\u003e \u003c\/span\u003eDirections under section 143(3B) for Faceless Assessment Scheme, 2019\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(3)\u003cspan\u003e \u003c\/span\u003eConduct of assessment proceedings through \"E-Proceeding\" facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019\u003c\/div\u003e\n\u003cdiv\u003e19.\u003cspan\u003e \u003c\/span\u003ee-Settlement Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 245D(11) and (12)]\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e20.\u003cspan\u003e \u003c\/span\u003ee-Dispute Resolution Scheme, 2022\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 245MA(3) and (4)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e21.\u003cspan\u003e \u003c\/span\u003eE-advance Rulings Scheme, 2022\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 245R(9) and (10) and 245W(2) and (3)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/div\u003e\n\u003cdiv\u003e22.\u003cspan\u003e \u003c\/span\u003ee-Appeals Scheme, 2023\u003c\/div\u003e\n\u003ch3\u003e\n\u003cspan\u003e \u003c\/span\u003eText of the Scheme\u003c\/h3\u003e\n\u003cdiv\u003e23.\u003cspan\u003e \u003c\/span\u003eFaceless Appeal Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(1)\u003cspan\u003e \u003c\/span\u003eFaceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(2)\u003cspan\u003e \u003c\/span\u003eAuthorised Income-tax Authorities to conduct e-appeal proceedings\u003c\/div\u003e\n\u003cdiv\u003e24.\u003cspan\u003e \u003c\/span\u003eFaceless Penalty Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(1)\u003cspan\u003e \u003c\/span\u003eFaceless Penalty Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e[For purposes of section 274(2A)]\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003e(2)\u003cspan\u003e \u003c\/span\u003eDirections under section 274(2B) for Faceless Penalty Scheme, 2021\u003c\/div\u003e\n\u003cdiv\u003e25.\u003cspan\u003e \u003c\/span\u003eGuidelines for Compounding of Offences under section 279(2)\u003c\/div\u003e\n\u003cdiv\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/div\u003e\n\u003ch3\u003eAdditional Information in e-book\u003c\/h3\u003e\n\u003cdiv\u003e26.\u003cspan\u003e \u003c\/span\u003eSecurities Transaction Tax Rules, 2004\u003c\/div\u003e\n\u003cdiv\u003e27.\u003cspan\u003e \u003c\/span\u003eCommodities Transaction Tax Rules, 2013\u003c\/div\u003e\n\u003cdiv\u003e28.\u003cspan\u003e \u003c\/span\u003eProhibition of Benami Property Transaction Rules, 2016\u003c\/div\u003e\n\u003cdiv\u003e29.\u003cspan\u003e \u003c\/span\u003eEqualisation Levy Rules, 2016\u003c\/div\u003e\n\u003cdiv\u003e30.\u003cspan\u003e \u003c\/span\u003eCentralised Processing of Equalisation Levy Statement Scheme, 2023\u003c\/div\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43018318119121,"sku":null,"price":2216.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/INCOMETAXRULES2026MOCKUP_jpg.jpg?v=1774677688","url":"https:\/\/shop.taxscan.in\/products\/income-tax-rules-2027","provider":"Shopscan","version":"1.0","type":"link"}