This 15th Edition of the Income Tax Rules, 1962, amended up to March 2026, is a comprehensive and dependable legal reference designed for students, tax practitioners, chartered accountants, advocates, compliance officers, and professionals dealing with direct taxation and regulatory compliance. Published by Commercial Law Publishers (India) Pvt. Ltd. and edited by CA. (Dr.) Girish Ahuja, with assistance from CA. (Adv.) Rahul Agrawal, this edition presents the statutory rules governing the administration and implementation of the Income Tax Act in a clear, structured, and practical format. The book incorporates the latest amendments and procedural updates relevant to the current financial and assessment framework, making it highly useful for academic study, professional practice, return preparation, and legal compliance. It serves as a valuable companion for those preparing for law and taxation examinations, as well as professionals requiring an updated and accurate rule-based reference for day-to-day tax work. This edition includes the latest and most relevant procedural content under the Income Tax Rules, 1962, including: Rules relating to income computation and tax treatment Prescribed forms, declarations, statements, and compliance procedures TDS and TCS related rules and filing mechanisms Rules concerning salary, perquisites, allowances, and deductions Provisions relating to capital gains, business income, and other taxable receipts Return filing requirements and verification procedures Tax audit and reporting rules Rules governing exemptions, investments, and prescribed conditions PAN, Aadhaar, and other documentation-related compliance norms Procedural rules relevant to assessments, notices, and departmental requirements Relevant schemes and compliance-based administrative provisions Latest Income Tax Forms applicable for current usage relevant schemes, and the latest income tax forms, making it especially useful for practical implementation and procedural clarity. The added utility of a free e-book further enhances accessibility and convenience for readers who prefer digital reference alongside print. This edition is particularly suitable for:  Chartered accountants, tax consultants, and return preparers Advocates and litigation professionals handling tax-related matters Corporate compliance teams and finance professionals Academicians and researchers working in taxation and commercial law Whether used for examination preparation, office reference, return filing support, or legal compliance, this updated edition of the Income Tax Rules, 1962 offers a reliable and practical statutory resource for understanding and applying income tax procedures in 2026.