This 2026 edition of The Income Tax Rules, 1962, published by Commercial Law Publishers (India) Pvt. Ltd., presents the bare statutory text of the rules governing the administration and implementation of income-tax law in India. Designed as a comprehensive legal reference, this edition provides the rules in their current legislative form without comments or interpretative material. The book covers the procedural and administrative framework relating to income-tax compliance, including: Rules relating to computation and determination of taxable income Procedures for filing income-tax returns and related forms Assessment and reassessment procedures Tax deduction and collection requirements Advance tax and payment-related provisions Maintenance and furnishing of accounts, records, and statements Prescribed forms, declarations, certificates, and applications Rules concerning exemptions, deductions, and tax administration Procedural requirements applicable to taxpayers and tax authorities Other rules prescribed under the Income-tax Act for implementing its provisions This edition is particularly suitable for: Law students and academicians studying taxation law Chartered accountants and tax professionals Advocates and legal practitioners handling income-tax matters Tax consultants and financial professionals Corporate tax and compliance teams Candidates preparing for professional and competitive examinations Presented as a bare act without comments, the 2026 edition provides a direct and convenient reference to the Income Tax Rules, 1962 for academic study, professional practice, compliance, and legal research