INCOME TAX RULES 2024 BY TAXMANN PUBLICATIONS
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Description
This book provides the amended, updated, and annotated text of the Income-tax Rules, 1962, along with 25+ allied rules, schemes, and return forms for the Assessment Year 2024-25.
The recent changes in the Income-tax Rules, 1962 are as follows:
- [Insertion/Changes in Rules] are as follows:
- Insertion of 9+ New Rules
- Changes in 30+ Existing Rules
- [Insertion/Changes in Forms] are as follows:
- Insertion of 6+ New Forms
- Changes in 35+ Existing Forms
- [New Rules & Forms] are as follows:
- New Rule for Net Winnings from Online Games – Specifies how to compute 'Net Winnings' under Sections 115BBJ & 194BA
- Form No. 56F – To be submitted by assessees claiming deductions under Section 10AA
- Form 15CD – Introduced for IFSC to provide a quarterly statement of all remittances to non-residents or foreign companies
- Form 71 – Allows TDS credit for income disclosed in previously filed ITRs
- Rules 13 & 13A – Implement Finance Act 2023 amendments related to search and seizure
- Rule 11UACA – Computes taxable income from sums received under life insurance policies
- Form 3AF – For assessees claiming deductions under Section 35D
- Rule 21AGA and Form 10-IEA – For opting into the Old Tax Regime
The Present Publication is the 61st Edition | 2024, and all available amendments notified up to Income Tax (Sixth Amendment) Rules, 2024, have been incorporated. This book is edited/authored by Taxmann's Editorial Board, with the following noteworthy features:
- [Comprehensive Guide to Amendments&l
This book provides the amended, updated, and annotated text of the Income-tax Rules, 1962, along with 25+ allied rules, schemes, and return forms for the Assessment Year 2024-25.
The recent changes in the Income-tax Rules, 1962 are as follows:
- [Insertion/Changes in Rules] are as follows:
- Insertion of 9+ New Rules
- Changes in 30+ Existing Rules
- [Insertion/Changes in Forms] are as follows:
- Insertion of 6+ New Forms
- Changes in 35+ Existing Forms
- [New Rules & Forms] are as follows:
- New Rule for Net Winnings from Online Games – Specifies how to compute 'Net Winnings' under Sections 115BBJ & 194BA
- Form No. 56F – To be submitted by assessees claiming deductions under Section 10AA
- Form 15CD – Introduced for IFSC to provide a quarterly statement of all remittances to non-residents or foreign companies
- Form 71 – Allows TDS credit for income disclosed in previously filed ITRs
- Rules 13 & 13A – Implement Finance Act 2023 amendments related to search and seizure
- Rule 11UACA – Computes taxable income from sums received under life insurance policies
- Form 3AF – For assessees claiming deductions under Section 35D
- Rule 21AGA and Form 10-IEA – For opting into the Old Tax Regime
The Present Publication is the 61st Edition | 2024, and all available amendments notified up to Income Tax (Sixth Amendment) Rules, 2024, have been incorporated. This book is edited/authored by Taxmann's Editorial Board, with the following noteworthy features:
- [Comprehensive Guide to Amendments&l
