

Income Tax Rules
This 14th Edition (2025) of Income Tax Rules, edited by Dr. Girish Ahuja and Dr. Ravi Gupta, serves as a comprehensive and reliable reference for tax professionals, academicians, students, and corporate compliance officers. Fully updated, it incorporates the latest compliance guidelines, relevant schemes, and the most recent income tax forms.
The book presents the complete text of the Income Tax Rules, arranged systematically for ease of reference, along with allied provisions necessary for practical compliance. It aligns with the latest legislative framework, ensuring its suitability for both academic study and day-to-day professional use.
The content spans the full scope of the Income Tax Rules, including:
• Complete statutory text of the Income Tax Rules, 1962, as amended
• Comprehensive compliance guidelines for practical application
• Provisions relating to computation of income and tax deduction at source
• Procedural rules for filing returns, assessments, and appeals
• Rules on maintenance of accounts, audit reports, and electronic filing
• Provisions governing advance tax, interest, and penalties
• Valuation rules, depreciation schedules, and special allowances
• Detailed rules for international taxation, transfer pricing documentation, and reporting
• Incorporation of relevant schemes under the Income Tax framework
• Latest notified income tax forms for various compliance purposes
• Cross-references to corresponding provisions of the Income Tax Act, 1961
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates specialising in direct taxes
• Law and commerce students preparing for professional examinations
• Corporate tax managers responsible for statutory compliance
• Academicians and trainers in taxation law and practice
Whether used in professional offices, academic institutions, or corporate compliance departments, this updated edition delivers a complete, precise, and practical understanding of the Income Tax Rules, 1962, as applicable in 2025.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 9789356038677 |
Book Edition | : | 14th |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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Warranty
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Secure Payment
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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