Taxmann’s Income Tax Rules, 62nd Edition, 2025

This<strong> 62nd Edition</strong> provides a comprehensive, updated, and annotated text of the <strong>Income-tax Rules,</strong> 1962. It consolidates 25+ allied rules, return forms, and schemes for AY 2025–26, serving as a one-stop reference for professionals, corporate/legal teams, government officials, and researchers. <strong>Edited by Taxmann’s Editorial Board</strong>, it offers a detailed guide to every amendment, judicial rulings, and practical compliance pointers. Its zero-error (Six Sigma) approach ensures accuracy, covering TDS/TCS obligations, e-filing instructions, and all relevant provisions for seamless compliance.

This book is a comprehensive, updated, and annotated text of the Income-tax Rules, 1962, incorporating all amendments. It includes 25+ allied rules, schemes, and return forms for the Assessment Year 2025-26.

This book is intended for the following audience:
<ul class=”a-unordered-list a-vertical”>
<li><span class=”a-list-item”><span class=”a-text-bold a-text-italic”>Tax Professionals &amp; Chartered Accountants </span>– A ready reference to the latest Income-tax rules, return forms, allied schemes, and compliance pointers</span></li>
<li><span class=”a-list-item”><span class=”a-text-bold a-text-italic”>Corporate &amp; In-house Legal/Tax Teams </span>– Streamlined guidance on newly amended procedures, faceless schemes, e-Verification, and other e-governance provisions</span></li>
<li><span class=”a-list-item”><span class=”a-text-bold a-text-italic”>Government Officials &amp; Policy Framers </span>– Authoritative text of the amended rules, vital for administrative clarity and policy-making</span></li>
<li><span class=”a-list-item”><span class=”a-text-bold a-text-italic”>Academics &amp; Researchers </span>– Thorough analysis of legislative evolution for higher studies and research into Indian direct taxes</span></li>
</ul>
The Present Publication is the<strong> 62nd Edition | 2025</strong>, and all available amendments notified up to the Income-tax (Fifth Amendment) Rules, 2025, have been incorporated. This book is edited/authored by <strong>Taxmann’s Editorial Board</strong>, with the noteworthy features.