Bharat Income Tax Rules with Return Forms (With FREE E-Book Access) Edition March 2023

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Bharat Income Tax Rules with Return Forms for A Y 2023-24

Bharat Income Tax Rules with Return Forms for A Y 2023-24


1.The Income-tax Rules, 1962
Chronological list of amendments
2.The Income-tax Rules, 1962
Text of Rules and Forms
Subject Index
ANNEXURE 1: Income Computation and Disclosure Standards
A.Income Computation and Disclosure Standard I relating to accounting policies
B.Income Computation and Disclosure Standard II relating to valuation of inventories
C.Income Computation and Disclosure Standard III relating to construction contracts
D.Income Computation and Disclosure Standard IV relating to revenue recognition
E.Income Computation and Disclosure Standard V relating to tangible fixed assets
F.Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
G.Income Computation and Disclosure Standard VII relating to government grants
H.Income Computation and Disclosure Standard VIII relating to securities
I.Income Computation and Disclosure Standard IX relating to borrowing costs
J.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
Text of Rules and Forms
Chronological list of amendments
Subject Index
4.The Income-tax (Appellate Tribunal) Rules, 1963
Text of Rules and Forms
Chronological list of amendments
CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding
Instructions regarding e-payment of ITAT fees
Subject Index
5.Income-tax (Dispute Resolution Panel) Rules, 2009
Text of the Rules
6.The Income-tax Settlement Commission (Procedure) Rules, 1997
Text of the Rules
7.The Authority for Advance Rulings (Procedure) Rules, 1996
Text of the Rules
8.Securities Transaction Tax Rules, 2004
Text of the Rules
9.Commodities Transaction Tax Rules, 2013
Text of the Rules
10.Equalisation Levy Rules, 2016
Text of the Rules
11.Prohibition of Benami Property Transaction Rules, 2016
Text of the Rules
12.Direct Tax Vivad se Vishwas Rules, 2020
Text of the Rules
13.Reverse Mortgage Scheme, 2008
[For purposes of section 47(xvi)]
Text and Forms of the Scheme
14.Capital Gains Accounts Scheme, 1988
[For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)]
Text and Forms of the Scheme
Notification: Banks authorised to receive deposits under the scheme
15.Bank Term Deposit Scheme, 2006
[For purposes of section 80C(2)(xxi)]
Text and Forms of the Scheme
16.National Pension Scheme Tier II – Tax Saver Scheme, 2020
Text of the Scheme
17.Centralised Verification Scheme, 2019
Text of the Scheme
18.Centralised Processing of Returns Scheme, 2011
[For purposes of section 143(1A)]
Text of the Scheme
19.Faceless Assessment Scheme, 2019
(1) Faceless Assessment Scheme, 2019 u/s 143(3A)
(2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019
(3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019
(4) Income-tax Authority of Regional e-Assessment Centres
(5) Income-tax Authorities of NaFC to exercise powers and functions of Assessing Officer
(6) Income-tax Authorities of Regional Faceless Assessment Centres to Exercise powers and functions of Assessing Officers
(7) Authorising (ReFAC)(VU) to exercise certain powers
20.Tax Return Preparer Scheme, 2006
Text of the Scheme
21.Faceless Appeal Scheme, 2021
(1)Faceless Appeal Scheme, 2021 under section 250(6B) and (6C)
(2)Authorised Income-tax Authorities to conduct e-appeal proceedings
22.Faceless Penalty Scheme, 2021
(1) Faceless Penalty Scheme, 2021
(2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021
23.E-advance Rulings Scheme, 2022
Weight 1 kg







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