Download or read book Taxmann s Income Tax Rules written by Taxmann Publications Pvt. Ltd and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Income Tax Rules and Supplement written by Taxmann's and published by . This book was released on 2004 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Income Tax Rules Covering Amended Updated Annotated Text of the Income tax Rules 25 Allied Rules Schemes ITR Forms Guide to Amendments Landmark Judgements CBDT Circulars written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-07-25 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the amended, updated, and annotated text of the Income-tax Rules, 1962, along with 25+ allied rules, schemes, and return forms for the Assessment Year 2024-25. The recent changes in the Income-tax Rules, 1962 are as follows: • [Insertion/Changes in Rules] are as follows: o Insertion of 9+ New Rules o Changes in 30+ Existing Rules • [Insertion/Changes in Forms] are as follows: o Insertion of 6+ New Forms o Changes in 35+ Existing Forms • [New Rules & Forms] are as follows: o New Rule for Net Winnings from Online Games – Specifies how to compute 'Net Winnings' under Sections 115BBJ & 194BA o Form No. 56F – To be submitted by assessees claiming deductions under Section 10AA o Form 15CD – Introduced for IFSC to provide a quarterly statement of all remittances to non-residents or foreign companies o Form 71 – Allows TDS credit for income disclosed in previously filed ITRs o Rules 13 & 13A – Implement Finance Act 2023 amendments related to search and seizure o Rule 11UACA – Computes taxable income from sums received under life insurance policies o Form 3AF – For assessees claiming deductions under Section 35D o Rule 21AGA and Form 10-IEA – For opting into the Old Tax Regime The Present Publication is the 61st Edition | 2024, and all available amendments notified up to Income Tax (Sixth Amendment) Rules, 2024, have been incorporated. This book is edited/authored by Taxmann's Editorial Board, with the following noteworthy features: • [Comprehensive Guide to Amendments] Detailed coverage of amendments made in the Income-tax Rules in 2023-2024 • [Coverage] of this book includes: o All Rules, Schemes, etc., which are either notified under the Income-tax Act, 1961 or referred to in different provisions of the Income-tax Act, are covered, i.e., § Income-tax Rules § ICDS § Faceless Assessment, Appeal & Penalty Scheme with Directions § STT, CTT & EL, etc. o Income-tax Return Forms for Assessment Year 2024-25 o Landmark Judgements & CBDT Circulars • [Action Points for Forms] Explanation of relevant provisions and the filing process for each form • [Quick Identification for Redundant & e-Forms] • [Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades • [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of 'Zero Error' The detailed contents of the book are as follows: • Income-tax Rules, 1962 amended up to date with the list & text of provisions of Allied Law referred to in Income-tax Rules • Income Computation and Disclosure Standards • e-Appeals Scheme along with Order under sub-section (6) of section246 of the Income-tax Act, 1961 for specifying the scope of e-Appeals Scheme under the Act • Faceless Assessment Scheme, 2019 with Directions • Faceless Appeal Scheme, 2021 • Faceless Penalty Scheme, 2021 with Directions • Commodities Transaction Tax Rules, 2013 • Securities Transaction Tax Rules, 2004 • Equalisation Levy Rules, 2016 • Prohibition of Benami Property Transaction Rules, 2016 • Centralised Verification Scheme, 2019 • Centralised Processing of Returns Scheme, 2011, with the text of the Application of provisions of the Act relating to the processing of Returns, Time-limit for verification of return of income after uploading and Reduction of time-limit for verification of Income-tax Return (ITR) form within 120 days to 30 days of transmitting the data of ITR electronically • e-Settlement Scheme, 2021 • e-Verification Scheme, 2021 with FAQs on e-Verification Scheme, 2021 and Promoting voluntary compliance through e-Verification Scheme, 2021 • e-Advance Rulings Scheme, 2022 • Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 • e-Assessment of Income Escaping Assessment Scheme • Faceless Inquiry or Valuation Scheme, 2022 • e-Dispute Resolution Scheme, 2022 • Centralised Processing of Equalisation Levy Statement Scheme, 2023 • Return Forms o ITR-1 | SAHAJ – Individual Income Tax Return o ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession o ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] o ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession o ITR-4 | SUGAM – Form Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakh and having income from business and profession, which is computed under section 44AD, 44ADA or 44AE [Not for an individual who is either a Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000] o ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] o ITR-5 | Return of Income - For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 o ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11 o ITR-7 | Return of Income – For persons including companies required to furnish returns under sections 139(4A) or, 139(4B) or, 139(4C), or 139(4D) only o ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021] o ITR-V | Verification Form & Acknowledgment o ITR-A | Return Form – For successor entities to furnish a return of income under section 170A consequent to business reorganisation o ITR-U | Return Form – For persons to update income within twenty-four months from the end of the relevant assessment year • Other Rules and Schemes o Income-tax (Certificate Proceedings) Rules, 1962 o Bank Term Deposit Scheme, 2006 o Senior Citizens' Savings Scheme, 2019 o National Savings Certificates (VIII Issue) Scheme, 2019 o Income-tax (Appellate Tribunal) Rules, 1963

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Download or read book Taxmann s Master Guide to Income Tax Rules written by U. K Bhargava (ed) and published by . This book was released on 2008 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Master Guide to Income Tax Rules Uniquely authoritative resource providing unmatched timely and in depth rule wise commentary setting a benchmark in clarity precision and speed written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-08-19 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 tailored for tax professionals, accountants, legal practitioners, and students, providing the expertise needed to understand the complexities of the Income-tax Rules. It helps prepare audits, advise on compliance, plan tax strategies, etc. The Present Publication is the 31st Edition and incorporates all amendments till the Income-tax (Sixth Amendment) Rules, 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Para-wise Detailed Analysis] This book thoroughly examines every operative rule of the Income-tax Rules, 1962, with the underlying provisions of the Income-tax Act and the required compliances. • [Statutory Background] Each rule is placed in context with its statutory provision, helping readers understand the intent and practical application of the law • [Case Laws] Relevant judicial precedents of the Supreme Court, High Courts and Tribunals are included to aid in the interpretation and real-world application of the rules • [Simplified Language] The rules are explained in clear, lucid and straightforward language, making the provisions accessible and easy to understand • [Illustrations] Practical examples are provided to help clarify the more complex aspects of the rules, making them easier to understand • [Gist of Circulars and Notifications] Summaries of all relevant and current circulars and notifications are linked to each rule, giving a complete picture of the law The structure of this book is as follows: • Detailed Rule-wise Analysis o Each rule of the Income-tax Rules, 1962, is dissected to clarify its applications and implications. This section is structured to provide: § Rule Number and Title – Listed for quick reference § Statutory Background – Discussion on the legislative history and intent behind each rule, explaining why and how it was enacted § Detailed Commentary – Delivered in a para-wise format, this book provides a thorough analysis of the rule's provisions and their operational implications § Case Law Integration – Features pivotal judicial precedents from the Supreme Court, High Courts, and Tribunals, demonstrating the interpretation and application of rules in judicial contexts § Illustrations and Examples – Practical scenarios and examples elucidate complex regulations, illustrating their application in real-world situations § Compliance Guidelines – Specified the compliance requirements for each rule, guiding practitioners in accurate and timely adherence to regulations § Gist of Circulars and Notifications – Summarises pertinent and up-to-date circulars and notifications related to each rule, ensuring practitioners have access to the latest regulatory changes § Cross-referencing – Enhances usability with strategic cross-referencing to para numbers or annexures, simplifying navigation • Supplementary Materials o Annexures and Important Circulars/Notifications – Contains the full texts of the important circulars, notifications, office memorandum, and relevant statutory provisions of allied acts/rules, linked appropriately to corresponding rules o Comprehensive List of Circulars/Notifications – This exhaustive list includes all referenced circulars, notifications, and other documents, organised chronologically and indexed by para number or annexure for streamlined access

Download or read book Taxmann s Master Guide to Income Tax Rules written by Bhargava U K and published by . This book was released on 1999 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Income Tax Rules written by Uma Kant Bhargava and published by . This book was released on 2012 with total page 1600 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Income Tax Rules written by Uma Kant Bhargava and published by . This book was released on 2013 with total page 1600 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Taxmann s Income tax Rules 1986 with Referencer written by and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidated and annotated text of the Income Tax Rules, 1962 and related rules as amended up to March 1986.

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Download or read book Taxmann s Masterguide to Income Tax Rules written by and published by . This book was released on 2001 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Taxmann s Master Guide to Income Tax Rules written by and published by . This book was released on 1998 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Commentary explaining the entire gamut of income tax rules, using relevant case laws, CBDT's circulars and clarifications and a number of illustrations.

Download or read book Taxmann s Direct Taxes Manual 3 Vols Covering amended updated annotated text of Acts Rules Landmark Rulings Circulars Notifications etc in the most comprehensive authentic format written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-04-06 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book combines the following, making it a one-stop resource for statutes & case laws on direct taxes: • Acts • Rules • Landmark Rulings • Direct Taxes Law Lexicon • Circulars, Clarifications & Notifications • Schemes, Models & Drafts This book comes in a set of three volumes and incorporates all changes made by the following: • Volume One | Acts – Amended by the Finance Act, 2023 • Volume Two | Rules – Updated till the Income-tax (Third Amendment) Rules, 2023 • Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. – Amended/Updated up to February 2023 The Present Publication is the 53rd Edition, edited by Taxmann's Editorial Board, with the following volume-wise noteworthy features: • Volume One | Acts o [Annotations] under each section shows: § Relevant Rules & Forms § Relevant Circulars & Notifications § Date of enforcement of provisions § Allied Laws referred to in the section o [Legislative History of Amendments] since 1961 o Comprehensive Table of Contents o [Quick Navigation] Relevant section numbers are printed in folios for quick navigation • Volume Two | Rules o [Action Points for Forms] All Forms carry Action Points that explain the Relevant Provisions and Process of Filing o [Return Forms] for A.Y. 2023-24 o [Quick Identification for Redundant & e-Forms] • Volume Three | Landmark Rulings, Circulars, Clarifications, Notifications, etc. o [15+ Schemes] relevant under the Income-tax Act o [Words & Phrases] as defined by various Courts o [Circulars, Clarifications & Notifications | 1961 – February 2023] Gist of all Circulars and Notifications which are in force o [Case Laws | 1922 – February 2023] Digest of all Landmark Rulings by the Supreme Court, High Courts o [25+ Models & Drafts] helpful in your day-to-day practice • [Bestseller Series] Taxmann's series of Bestseller Books for more than Five Decades • [Zero Error] Follows the Six Sigma Approach to achieve the benchmark of 'Zero Error' The volume-wise coverage of this book is as follows: • [Acts] The following Acts are covered in this book: o Income Tax Act, 1961, as amended by the Finance Act 2023. It also includes the list/text of provisions of allied Acts, Circulars, and Regulations referred to in the Income-tax Act, along with validation provisions & subject-index o Finance Act 2023 o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023 o Securities Transaction Tax as amended by the Finance Act 2023 o Commodities Transaction Tax o Equalisation Levy, along with Notification u/s 164 of the Finance Act, 2016 o Black Money Act § Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 § Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 • [Rules] The following Rules are covered in this book: o Income-tax Rules, 1962 amended up to date with the list/text of provisions of Allied Laws referred to in Income-tax Rules along with Subject Index o Income Computation and Disclosure Standards o Income-tax (Appellate Tribunal) Rules, 1963 § Standing Order under Income-tax (Appellate Tribunal) Rules 1963 § Other Notifications & Instructions § Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules 1963 § Subject Index o Commodities Transaction Tax Rules, 2013 o Securities Transaction Tax Rules, 2004 o Authority for Advance Rulings (Procedure) Rules, 1996 o Prohibition of Benami Property Transaction Rules, 2016 o Equalisation Levy Rules, 2016 o Capital Gains Accounts Scheme, 1988 o Electoral Trusts Scheme, 2013 o Income-tax (Dispute Resolution Panel) Rules, 2009 o Reduction of interest under Section 234A/234B/234C § CBDT's Instructions for waiver or reduction of interest o Delay in Filing Refund Claim § Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b) of the Income-tax Act o Reverse Mortgage Scheme, 2008 o Centralised Verification Scheme, 2019 o Faceless Assessment Scheme, 2019 with Directions o Faceless Appeal Scheme, 2021 o Faceless Penalty Scheme, 2021 with Directions o Site Restoration Fund Scheme, 1999 o National Pension Scheme Tier II – Tax Saver Scheme, 2020 o Centralised Processing of Returns Scheme, 2011 § Application of provisions of the Act relating to the processing of Returns o e-Settlement Scheme, 2021 o e-Verification Scheme, 2021, with FAQs o e-Advance Rulings Scheme, 2022 o Relaxation of Validation (Section 119 of the Finance Act 2012) Rules, 2021 o Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 o e-Assessment of Income Escaping Assessment Scheme, 2022 o Faceless Inquiry or Valuation Scheme, 2022 o e-Dispute Resolution Scheme, 2022 o Centralised Processing of Equalisation Levy Statement Scheme, 2023 • [Return Forms for Assessment Year 2023-24 & Other Rules/Schemes] o [Return Forms] § ITR-1 | SAHAJ – Individual Income Tax Return § ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession § ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] § ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession § ITR-4 | SUGAM – For Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakh and having income from business and profession, which is computed under section 44AD, 44ADA or 44AE [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000] § ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017] § ITR-5 | Return of Income – For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 § ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11 § ITR-7 | Return of Income – For persons including companies required to furnish returns under sections 139(4A) or 139(4B) or 139(4C), or 139(4D) only § ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021] § ITR-V | Verification Form | Acknowledgment o [Other Rules & Schemes] § Income-tax (Certificate Proceedings) Rules, 1962 § Income-tax Settlement Commission (Procedure) Rules, 1997 § Tax Return Preparer Scheme, 2006 § Bank Term Deposit Scheme, 2006 § Sukanya Samriddhi Account Scheme, 2019 § Senior Citizens' Savings Scheme, 2019 § Kisan Vikas Patra Scheme, 2019 § Public Provident Fund Scheme, 2019 § National Savings Certificates (VIII Issue) Scheme, 2019 • [Landmark Rulings, Direct Taxes Law Lexicon, Circulars, Clarifications & Notifications, and Schemes, Models & Drafts] are included: o [15+ Schemes] relevant under the Income-tax Act, 1961, are included: § Income Tax Informants Rewards Scheme, 2018 § Hospitalisation and Domiciliary Hospitalisation Benefit Policy § Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015 § Income-tax Welfare Fund Rules, 2007 § Guidelines for Providing Training by Shipping Companies for Tonnage Tax Scheme under Chapter XII-G of Income-tax Act § Equity Linked Savings Scheme, 2005 § Income Tax Ombudsman Guidelines, 2010 § Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016 § Electoral Bond Scheme, 2018 § Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 § Tribunals Reforms Act, 2021 § Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities § Tribunal (Conditions of Service) Rules, 2021 § Direct Tax Vivad se Vishwas Act, 2020 § Direct Tax Vivad se Vishwas Rules, 2020 o [Words & Phrases] as defined by various Courts § Section key to Words and Phrases judicially defined under Income-tax Act § Alphabetical key to Words and Phrases judicially defined under Income-tax Act o [Circulars, Clarifications & Notifications | 1961 – February 2023] Gist of all Circulars and Notifications which are in force o [Case Laws | 1922 – February 2023] Digest of all Landmark Rulings by the Supreme Court, High Courts o [25+ Models & Drafts] § Partnership deed § Specimen of dissolution deed of partnership firm § Specimen deed of dissolution of HUF § Gift deed § Will § Lease Deed § Indemnity Bond-I § Indemnity Bond-II § Specimen affidavit § Specimen letter of communication with the previous auditor § Power of attorney § Intimation to AO regarding discontinuance of business § Letter to AO regarding giving of appeal effect § Application to AO requesting a stay of demand § Letter to AO regarding setting off of tax payable against the refund due § Reply to notice under section 221(1) § Specimen affidavit under rule 10 of the Income-tax (Appellate Tribunal) Rules § Specimen application to Appellate Tribunal for admission of delayed appeal § Specimen application for rectification of mistake § Specimen application for revision under section 264 § Specimen application for the exercise of option under clause (2) of the Explanation to section 11(1) § Draft Letter of Appointment § Specimen letter for seeking adjournment for video conferencing in faceless assessment § Specimen letter to submit information in the course of faceless assessment proceeding § Specimen application for condonation of delay in filing of Appeal before CIT (Appeals) § Specimen Application for Admission of Additional evidence in an Appeal § Specimen deed to create a Family Trust (Discretionary Trust)