Master Guide to Income Tax Rules 2025 - Taxmanns

Year: 2025

About the Book:
The Master Guide to Income Tax Rules is a definitive reference providing structured, rule-wise commentary on the Income-tax Rules, 1962. Authored by Taxmann's Editorial Board, this 32nd Edition (2025) incorporates all amendments up to the Income-tax (Fifth Amendment) Rules, 2025, ensuring users stay fully updated.

Each rule is meticulously analyzed, offering statutory background, legislative intent, judicial precedents, and compliance guidelines. The book presents illustrative examples, practical tools, and checklists to simplify complex tax rules, making it an essential resource for professionals and institutions.

Key Features:

• Latest Amendments – Covers all changes notified up to the IT (Fifth Amendment) Rules, 2025

• Comprehensive Rule-by-Rule Analysis – Detailed commentary with judicial precedents, notifications, and circulars

• Practical Tools & Examples – Includes tables, illustrations, and compliance checklists for accurate interpretation

• Forms & Formats – Provides easy reference to prescribed forms, certificates, and statements for tax filings

• User-friendly Layout – Simplifies complex legal language for better accessibility

• Cross-referencing – Links rules with corresponding sections for a holistic understanding

Coverage Highlights:

• Rule-wise Commentary – From Rule 2A (House Rent Allowance) to Rule 134 (Application under Section 155(20))

• Valuation & Computation Procedures – Covers depreciation, perquisites, capital gains, exempt incomes

• Withholding & Collection of Tax – Detailed discussion on TDS & TCS rules, forms, and procedures

• Transfer Pricing & GAAR – Covers arms-length pricing, safe harbour rules, and anti-avoidance regulations

• Assessments, Appeals & Dispute Resolution – Filing procedures, appellate authorities, and dispute resolution mechanisms

• Special Provisions – Covers IFSC, charitable institutions, infrastructure tax incentives, and tonnage tax

• Miscellaneous Rules – Covers electronic filing, foreign tax credit, double taxation relief, and more

Ideal For:

• Tax Professionals & Consultants – Chartered Accountants, Company Secretaries, and Legal Experts

• Corporates & Businesses – Finance and accounting teams ensuring compliance with tax regulations

• Academicians & Researchers – Professors and students needing an authoritative reference

• Government Officials & Regulators – Officers handling tax administration and enforcement

Caveat Legalis: Description based on available details—interpret with due diligence!

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