Taxmann's Income Tax Rules covers the Amended, Updated & Annotated text of the Income-tax Rules, 1962(updated till Income-tax [Twenty First Amendment] Rules, 2021).The Present Publication is the Revised & Reprint 58th Edition, authored by Taxmanns Editorial Board, with the following noteworthy features:[Recent Changes] in the book include:o Changes in 15 Rules & insertion of 9 new Ruleso Omission of 24 Rules & 70+ Formso Revised LTC Ruleso New Rules & Forms for registration and approval of Charitable Trusts, Institutions and Fundso New Rule for computation of Capital Gains and WDV of Goodwillo New Rules for computation of Capital Gainso New Rule specifying the threshold limit for Significant Economic Presenceo New Rule for computation of FMV of Capital Assets transferred in a slump sale[Coverage] of this book includes: o All Rules and Schemes, which are either notified under the Income-tax Act or are referred to in different provisions of the Income-tax Act, are coveredo Contains 23 divisions covering all Rules relevant under the Income-tax Act i.e., § Income-tax Rules§ ICDS§ STT Rules§ Equalisation Levy Rules§ Small Saving Schemes, etc.[Action Points for Forms] All Forms carry Action Points that explains the Relevant Provisions and Process of Filing[Quick Identification for Redundant & e-Forms] [Bestseller Series] Taxmanns series of Bestseller Books for more than Five Decades[Zero Error] Follows the Six Sigma Approach to achieve the benchmark of Zero ErrorThis book is published in two volumes, and the contents of the book are as follows:o Income-tax Rules, 1962o Income Computation and Disclosure Standardso Income-tax (Appellate Tribunal) Rules, 1963o Commodities Transaction Tax Rules, 2013o Securities Transaction Tax Rules, 2004o Equalisation Levy Rules, 2016o Prohibition of Benami Property Transaction Rules, 2016o Income-tax Settlement Commission (Procedure) Rules, 1977o Capital Gains Accounts Scheme, 1988o Income-tax (Dispute Resolution Panel) Rules, 2009o Authority for Advance Rulings (Procedure) Rules, 1996o Reverse Mortgage Scheme, 2008o Tax Return Preparer Scheme, 2006o Bank Term Deposit Scheme, 2006o Reduction of Wavier of Interest under Section 234A/234B/234Co Delay in Filing Refund Claimo Centralised Verification Scheme, 2019o Faceless Assessment Appeal & Penaltyo Sukanya Samriddhi Account Scheme, 2019o Senior Citizens Savings Scheme, 2019o Kisan Vikas Patra Scheme, 2019o Public Provident Fund Scheme, 2019o National Savings Certificates (VIII Issue) Scheme, 2019o Centralised Processing of Returns Scheme, 2011 About the Author Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:The statutory material is obtained only from the authorized and reliable sourcesAll the latest developments in the judicial and legislative fields are coveredPrepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implicationsEvery content published by Taxmann is complete, accurate and lucidAll evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citationsThe golden rules of grammar, style and consistency are thoroughly followedFont and size that's easy to read and remain consistent across all imprint and digital publications are applied