Taxmann’s Master Guide to Income Tax Rules, 32nd Edition, 2025

Master Guide to Income Tax Rules is a comprehensive publication that stands out for its in-depth structured coverage and accuracy. This unique publication provides detailed Rule-wise commentary on the Income-tax Rules of 1962, setting a high standard for clarity and thoroughness that Taxmann is known for. Each operative rule is carefully examined to provide a complete understanding of its statutory background and legislative intent, along with relevant case laws that shed light on how the rules are applied. Explanatory discussions and practical examples make even the most complicated rules easier to understand.

This book is intended for the following audience:

• Tax Professionals & Consultants – Chartered Accountants, Company Secretaries, and Legal Practitioners who need an in-depth and current reference to handle client cases
• Corporations & Businesses – Finance and accounting teams within organisations that must stay compliant with the latest income tax rules and procedures
• Academicians & Researchers – Professors, lecturers, and researchers requiring a definitive reference source on Income Tax Rules for teaching and study purposes
• Government Officials & Regulators – Officers in tax departments who need a consolidated resource for day-to-day application and interpretation of the rules.

The Present Publication is the 32^nd Edition | 2025, incorporating all amendments until the Income-tax (Fifth Amendment) Rules 2025. This book is authored by Taxmann’s Editorial Board with the noteworthy features.