Bharat Income Tax Rules 2026 36th Edition March 2026

About Book:

Also Containing:

• Income Computation and Disclosure Standards
• Procedural Tips
• Allied Rules
• Schemes

Content of the Book is as follows –

1. The Income-tax Rules, 2026

Text of Rules & Forms

Table 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026

Table 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026

2. The Income-tax Rules, 1962

Subject Index

ANNEXURE 1: Income Computation and Disclosure Standards

• Income Computation and Disclosure Standard I relating to accounting policies
• Income Computation and Disclosure Standard II relating to valuation of inventories
• Income Computation and Disclosure Standard III relating to construction contracts
• Income Computation and Disclosure Standard IV relating to revenue recognition
• Income Computation and Disclosure Standard V relating to tangible fixed assets
• Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
• Income Computation and Disclosure Standard VII relating to government grants
• Income Computation and Disclosure Standard VIII relating to securities
• Income Computation and Disclosure Standard IX relating to borrowing costs
• Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961

3. The Income-tax (Certificate Proceedings) Rules, 1962
4. The Income-tax (Appellate Tribunal) Rules, 1963
5. Income-tax (Dispute Resolution Panel) Rules, 2009
6. The Income-tax Settlement Commission (Procedure) Rules, 1997
7. The Authority for Advance Rulings (Procedure) Rules, 1996
8. Direct Tax Vivad Se Vishwas Rules, 2024
9. Reverse Mortgage Scheme, 2008
10. Capital Gains Accounts Scheme, 1988
11. Bank Term Deposit Scheme, 2006
12. National Pension Scheme Tier II – Tax Saver Scheme, 2020
13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022
14. e-Verification Scheme, 2021
15. e-Assessment of Income Escaping Assessment Scheme, 2022
16. Faceless Inquiry or Valuation Scheme, 2022
17. Centralised Processing of Returns Scheme, 2011
18. Faceless Assessment Scheme, 2019
19. e-Settlement Scheme, 2021
20. e-Dispute Resolution Scheme, 2022
21. E-advance Rulings Scheme, 2022
22. e-Appeals Scheme, 2023
23. Faceless Appeal Scheme, 2021
24. Faceless Penalty Scheme, 2021
25. Guidelines for Compounding of Offences under section 279(2)

Additional Information in e-book

26. Securities Transaction Tax Rules, 2004
27. Commodities Transaction Tax Rules, 2013
28. Prohibition of Benami Property Transaction Rules, 2016
29. Equalisation Levy Rules, 2016
30. Centralised Processing of Equalisation Levy Statement Scheme, 2023