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Taxmann Master Guide to Income Tax Rules 2023

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Taxmann Master Guide to Income Tax Rules 2023

This book covers an in-depth Rule-wise commentary on the Income Tax Rules 1962 in simplified language. The text is supplemented with a statutory background, case laws, illustrations, circulars & notifications, etc. It incorporates all amendments up to Income-tax (Third Amendment) Rules 2023.

Master Guide to Income Tax Rules | 2023

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Taxmann Master Guide to Income Tax Rules 2023 Description

This book provides an in-depth Rule-wise commentary on the Income-tax Rules 1962.

The Present Publication is the 30th Edition and incorporates all amendments till the Income-tax (Third Amendment) Rules, 2023. This book is authored by Taxmann’s Editorial Board with the following noteworthy features:

  • [Detailed Analysis] on every Rule of Income-tax Rules 1962
  • [Statutory Background of the Section] that helps you understand the enabling provisions, compliances required and the legislatures’ intent behind the law
  • [Case Laws] are included within the text to aid the interpretation of the law further
  • [Simplified Language] to explain each provision of the Income-tax Rules
  • [Illustrations] to quickly understand the complexities of the Rule
  • [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are in force
  • [Income-tax Compliances] to be done in each Rule

The detailed coverage of the Taxmann’s Master Guide to Income Tax Rules 2023 is as follows:

  • Rule 2A – House Rent Allowance (HRA)
  • Rule 2B – Leave Travel Concession/Assistance (LTC/LTA)
  • Rule 2BA – Voluntary Retirement Compensation
  • Rule 2BB – Special Allowances
  • Rule 2BBA – Family pension to heirs of members of Armed Forces (including Para-Military Forces) Member
  • Rule 2BBB – Percentage of the Government grant for considering University, Hospital, etc., as substantially financed under section 10(23C)(iiiab)/(iiiac)
  • Rule 2C – Application for grant of approval of a fund/trust/institution/university/other educational institution/hospital/other medical institution under the first proviso to section 10(23C)
  • Rule 2DB & 2DC – Pension Fund
  • Rule 2DCA – Computation of minimum investment/lending and exempt income for the purposes of section 10(23FE)
  • Rule 2DD – Computation of exempt income of the specified fund for the purpose of section 10(23FF)
  • Rule 2F – Guidelines for setting up Infrastructure Debt Fund
  • Rule 3 – Valuation of Perquisites
  • Rule 3A – Exemption to medical benefits from perquisite value in respect of medical treatment of prescribed diseases/ailments in hospitals approved by PCCIT/CCIT
  • Rule 3B – Computation of Annual Accretion
  • Rule 4 – Unrealised Rent
  • Rule 5 – Depreciation
  • Rule 5AC – Furnishing of Audit Report under section 33AB(2)
  • Rule 5AD – Furnishing of Audit Report under section 33ABA(2)
  • Rule 5C, 5D & 5E – Guidelines, conditions, etc., for approval to be granted to a Research Association/University/College/Other Institution
  • Rule 5CA – Intimation for continuance of approval under section 35(1)(ii)/(iia)/(iii)
  • Rule 5F – Guidelines, conditions, etc., for approval to be granted to a company registered in India
  • Rule 5G – Taxation on Income from Patent
  • Rule 6 – Prescribed authorities for certain provisions of section 35 & conditions for approval under section 35(2AA) & (2AB)
  • Rule 6A – Expenditure for obtaining the right to use spectrum for telecommunication services
  • Rule 6AAD & 6AAE – Guidelines for approval of agricultural extension project & conditions for notification under section 35CCC
  • Rule 6AAF, 6AAG & AAH – Guidelines for approval of skill development project & conditions for notification under section 35CCD
  • Rule 6AB – Form of Audit Report for claiming deductions under sections 35D & 35E
  • Rule 6ABA – Computation of aggregate average advances for purposes of section 36(1)(viia)
  • Rule 6ABAA – Infrastructure facility for the purposes of section 36(1)(viii)
  • Rule 6ABBA – Other permissible electronic modes for payment/receipt
  • Rule 6DD – Disallowance of cash payments
  • Rule 6DDA & 6DDB – Recognised stock exchange in respect of trading in derivatives
  • Rule 6E – Amount carried over to a reserve for  unexpired risks in case of the insurance  business (other than life insurance)
  • Rule 6EA & 6EB – Taxation of interest income of certain institutions, banks, company, etc., in relation to specified categories of  bad or doubtful debts
  • Rule 6F – Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
  • Rule 6G – Report of audit of accounts to be  furnished under section 44AB
  • Rule 6GA – Form of report of audit of accounts to be furnished under section 44DA(2)
  • Rule 6H – Form of report of an accountant under section 50B(3)
  • Rule 7 – Income which is partially agricultural and partially from business
  • Rule 7A – Income from the manufacture of rubber
  • Rule 7B – Income from the manufacture of coffee
  • Rule 8 – Income from the manufacture of tea
  • Rule 8AA – Method of determination of the period of holding of capital asset in certain cases
  • Rule 8AB – Attribution of income taxable under section 45(4) to the capital assets remaining with the specified entity, under section 48
  • Rule 8AC – Computation of short-term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
  • Rule 8AD – Computation of capital gains for purposes of section 45(1B)
  • Rule 8B – Guidelines for notification of zero coupon bonds
  • Rule 8C – Computation of pro rata amount of discount on a zero coupon bond for purposes of section 36(1)(iiia)
  • Rule 8D – Method for determining amount of  expenditure in relation to income not  includible in total income
  • Rule 9A – Deduction in respect of expenditure on the production of feature films
  • Rule 9B – Deduction in respect of expenditure on  acquisition of distribution rights of  feature films
  • Rule 9C – Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
  • Rule 9D – Calculation of taxable interest relating to contribution in a provident fund/recognised provident fund, exceeding the specified limit
  • Rule 10 – Determination of income in the case of non-residents
  • Rule 10A to 10CA – Computation of arm’s length price
  • Rule 10CB – Computation of interest income pursuant to secondary adjustments
  • Rule 10D & 10DA – Information and documents to be kept & maintained under section 92D
  • Rule 10DB – Furnishing of report in respect of an international group
  • Rule 10E – Report from an accountant to be furnished under section 92E
  • Rule 10F to 10T – Advance Pricing Agreement Scheme
  • Rule 10RB – Relief in tax payable under section 115JB(1) due to operation of section 115JB(2D)
  • Rule 10TA to 10THD – Safe Harbour Rules for International Transactions & Specified Domestic Transactions
  • Rule 10U – GAAR not to apply in certain cases
  • Rule 10UA – Determination of consequences of impermissible avoidance arrangement
  • Rule 10UB to 10UF – Reference to PCIT/CIT for invocation of GAAR
  • Rule 10V to 10VB – Certain activities not to constitute business connection in India
  • Rule 11A – Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under sections 80DD & 80U
  • Rule 11AA – Requirement for approval of institution or fund under section 80G(5)(vi)
  • Rule 11B – Deduction in respect of rents paid
  • Rule 11DD – Deduction in respect of the medical treatment of specified diseases & ailments
  • Rule 11EA – Guidelines for specifying industrially backward districts for the purpose of deduction under section 80-IB(5)
  • Rule 11-OA & 11-OB – Guidelines for notification of certain specified businesses under section 35AD
  • Rule 11P to 11T – Tonnage Tax Scheme for Shipping Companies
  • Rule 11U & 11UA – Determination of fair market value of property other than immovable property
  • Rule 11UAA & 11UAD – Special provision for full value of consideration for transfer of share other than quoted share
  • Rule 11UAB – Determination of Fair Market Value for Inventory
  • Rule 11UAC – Cases in which provisions of section 56(2)(x) not to apply
  • Rule 11UAE – Computation of fair market value of capital assets for the purposes of section 50B
  • Rule 11UB & 11UC – Determination of value of assets and apportionment of income in certain cases
  • Rule 11UD – Thresholds for the purposes of significant economic presence
  • Rule 11UE & 11UF – Indirect transfer prior to 28-5-2012 of assets situated in India
  • Rule 12 – Return of income
  • Rule 12A – Preparation of return by authorised representative.
  • Rule 12AA – Verification of return by whom
  • Rule 12AB – Conditions for furnishing return of income by persons referred to in section 139(1)(b)
  • Rule 12AC – Updated return
  • Rule 12AD – Return of income under section 170A
  • Rule 12C – Tax on income accruing/arising to/received from venture capital companies and venture capital funds
  • Rule 12CA – Tax on income of unit holder and business trust
  • Rule 12CB – Tax on income of investment fund and its unit holders
  • Rule 12CC – Tax on income from Securitisation Trusts
  • Rule 12D – Power to call for information by prescribed Income-tax Authority
  • Rule 12E – Regular assessment
  • Rule 12F – Inquiry before assessment
  • Rule 14 – Inquiry before assessment
  • Rule 14A & 14B – Special audit
  • Rule 15 – Notice of demand
  • Rule 15A – Declaration under section 158A
  • Rule 16 – Application under section 158AB to defer filing of appeal before the ITAT or the jurisdictional High Court
  • Rule 16B – Exemption in respect of remuneration/fee/any other income received by consultant or his employee
  • Rule 16C – Exemption in respect of income of a fund for the welfare of employees or their dependants
  • Rule 16CC – Form of audit report prescribed under 10th proviso to section 10(23C)
  • Rule 16DD – Special provision in respect of newly established undertakings in free trade zone, etc.
  • Rule 17 – Exercise of option, etc., under section 11 or 10(21)
  • Rule 17A – Application for registration of charitable or religious trusts, etc.
  • Rule 17AA – Books of account and other documents to be kept and maintained
  • Rule 17B – Audit report in case of charitable or religious trusts
  • Rule 17C – Forms or modes of investment or deposits by a charitable or religious trust or institution
  • Rule 17CA – Special provisions relating to voluntary contributions received by electoral trust
  • Rule 17CB – Tax on accreted income of certain Trusts and Institutions
  • Rule 18AAA – Prescribed authority for the purposes of section 80G(2)(a)(iiif)
  • Rule 18AAAAA – Guidelines for specifying an association/ institution for the purposes of section 80G(2)(c)
  • Rule 18AB – Furnishing of statement of particulars and certificate under section 80G(5)(viii)/(ix) or under section 35(1A)
  • Rule 18BBB – Form of audit report for claiming deduction under section 80-IA/80-IB/80-IC
  • Rule 18BBE – Computation of profits of certain activities forming an integral part of a highway project
  • Rule 18C – Eligibility of industrial parks for benefit under section 80-IA(4)(iii)
  • Rule 19AB – Form of report for claiming deduction under section 80JJAA
  • Rule 19AC – Form of certificate to be furnished under section 80QQB(3)
  • Rule 19AD – Prescribed authority & form of certificate to be furnished under section 80RRB(2)
  • Rule 19AE – Form of accountant’s report to be furnished under section 80LA(3)
  • Rule 20 – Guidelines for approval under section 80C(2)(xix)
  • Rule 20A – Guidelines for approval under section 80C(2)(xx)
  • Rule 21A – Relief when salary is paid in arrears or in advance, etc.
  • Rule 21AA – Furnishing of particulars for claiming refund under section 89
  • Rule 21AAA – Taxation of income from retirement benefit account maintained in a notified country
  • Rule 21AB – Information to be provided for claiming relief under an agreement referred to in sections 90 & 90A
  • Rule 21AC – Furnishing of authorisation and maintenance of documents, etc., for the purposes of section 94A
  • Rule 21AD – Exercise of option under section 115BA(4)
  • Rule 21AE – Exercise of option under section 115BAA(5)
  • Rule 21AF – Exercise of option u/s 115BAB(7)
  • Rule 21AG – Exercise of option under section 115BAC
  • Rule 21AH – Exercise of option under section 115BAD(5)
  • Rule 21AI, 21AIA & 21AJA – Other conditions for specified fund & computation of exempt income of such fund for the purposes of section 10(4D)
  • 21AJ & 21AJAA – Determination of income of a specified fund under section 115AD(1A)/(1B)
  • Rule 21AK – Exemption in respect of any income accrued/arisen to/received by a non-resident with regard to specified forwards contracts/derivatives entered into with an offshore banking unit of an IFSC
  • Rule 21AL – Other conditions required to be fulfilled by the original fund
  • Rule 26 to 37BC – Deduction of tax at source
  • Rule 29A – Form of certificate to be furnished under section 80QQB(4)/80RRB(3)
  • Rule 37C to 37J – Collection of tax at source
  • Rule 38 & 39 – Payment of advance tax
  • Rule 40B – Accountant’s report u/s 115JB(4)
  • Rule 40BA – Accountant’s report u/s 115JC(3)
  • Rule 40BB – Determination of amount received by domestic company in respect of issue of shares
  • Rule 40G – Refund claim under section 239A
  • Rule 42 to 44 – Tax clearance certificates
  • Rule 44DA – Exercise of option under section 245M(1) and intimation thereof
  • Rule 44DAA to 44DAD – Dispute Resolution Committee
  • Rule 44E to 44FA – Advance Rulings
  • Rule 44G – Mutual Agreement Procedure
  • Rule 44GA – Procedure to deal with requests for Bilateral/Multilateral Advance Pricing Agreements
  • Rule 45 & 46 – Form of Appeal to CIT(A) & Mode of Service
  • Rule 46A – Production of additional evidence before CIT(A)
  • Rule 47 – Form of appeal and memorandum of cross-objections to Appellate Tribunal
  • Rule 49 to 66 – Authorised representatives
  • Rule 67 to 81 – Recognised provident funds
  • Rule 82 to 97 – Approved superannuation funds
  • Rule 98 to 111 – Approved gratuity funds
  •  Rule 111AA & 111AB – Reference to Valuation Officer
  • Rule 111B – Publication and circulation of Board’s order
  • Rule 112 – Search and seizure
  • Rule 112C – Release of remaining assets
  • Rule 112D – Requisition of books of account, etc.
  • Rule 112E – Form of information under section 133B(1)
  • Rule 113 – Disclosure of information respecting assessees
  • Rule 114 & 114AAA – Application for allotment of a Permanent Account Number
  • Rule 114A – Application for allotment of a Tax Deduction and Collection Account Number
  • Rule 114AAB – Class or classes of persons to whom provisions of section 139A shall not apply
  • Rule 114B, 114BB, 114C & 114D – Quoting/Intimation of Permanent Account Number
  • Rule 114BA – Transactions for which persons are required to apply for allotment of PAN
  • Rule 114DA – Furnishing of annual statement by a non-resident having a liaison office in India
  • Rule 114DB – Information or Documents to be furnished u/s 285A
  • Rule 114E to 114H – Furnishing of Statement of Financial Transaction (SFT)
  • Rule 114-I – Annual Information Statement (AIS)
  • Rule 115 – Rate of exchange for conversion into rupees of income expressed in foreign currency
  • Rule 115A – Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purposes of computation of capital gains under 1st proviso to section 48
  • Rule 117B & 117C – Recovery by TRO
  • Rule 119A – Procedure to be followed in calculating interest
  • Rule 119AA – Modes of payment for the purpose of section 269SU
  • Rule 121A – Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
  • Rule 125 – Electronic payment of tax
  • Rule 126 – Computation of period of stay in India in certain cases
  • Rule 127 – Service of notice, summons, requisition, order and other communication
  • Rule 127A – Authentication of notices and other documents
  • Rule 128 – Foreign Tax Credit
  • Rule 129 – Form of application under section 270AA
  • Rule 130 – Omission of certain rules and forms and savings
  • Rule 131 – Electronic furnishing of forms, returns, statements, reports, orders, etc.
  • Rule 132 – Application for Recomputation of Income u/s 155(18)

Taxmann Master Guide to Income Tax Rules 2023

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