INCOME TAX RULES FINANCE (ACT.2)2024 BY BHARAT PUBLICATIONS-EBOOK FREE
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Assessment Year 2024-25 & 2025-2026 1. DIVISION ONE INCOME TAX & ALLIED RULES 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 Chronological list of amendments 6. The Income-tax Settlement Commission (Procedure) Rules, 1997 Text of the Rules Chronological list of amendments 7. The Authority for Advance Rulings (Procedure) Rules, 1996 Text of the Rules 8. Equalisation Levy Rules, 2016 Text of the Rules 9. Reverse Mortgage Scheme, 2008 [For purposes of section 47(xvi)] Text and Forms of the Scheme 10. 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 11. Bank Term Deposit Scheme, 2006 [For purposes of section 80C(2)(xxi)] Text and Forms of the Scheme 12. National Pension Scheme Tier II – Tax Saver Scheme, 2020 [For purposes of section 80C(2)(xxv)] Text of the Scheme 13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022 [For purposes of section 130(1) and (2)] Text of the Scheme 14. e-Verification Scheme, 2021 [For purposes of section 135A(1) and (2)] Text of the Scheme 15. e-Assessment of Income Escaping Assessment Scheme, 2022 [For purposes of section 151A(1) and (2)] Text of the Scheme 16. Faceless Inquiry or Valuation Scheme, 2022 [For purposes of section 142B(1) and (2)] Text of the Scheme 17. Centralised Processing of Returns Scheme, 2011 [For purposes of section 143(1A)] Text of the Scheme 18. Faceless Assessment Scheme, 2019 (1) Faceless Assessment Scheme, 2019 [For purposes of section 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 19. e-Settlement Scheme, 2021 [For purposes of section 245D(11) and (12)] Text of the Scheme 20. e-Dispute Resolution Scheme, 2022 [For purposes of section 245MA(3) and (4)] Text of the Scheme 21. E-advance Rulings Scheme, 2022 [For purposes of section 245R(9) and (10) and 245W(2) and (3)] Text of the Scheme 22. e-Appeals Scheme, 2023 Text of the Scheme 23. Faceless Appeal Scheme, 2021 (1) Faceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)] (2) Authorised Income-tax Authorities to conduct e-appeal proceedings 24. Faceless Penalty Scheme, 2021 (1) Faceless Penalty Scheme, 2021 [For purposes of section 274(2A)] (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 25. Centralised Processing of Equalisation Levy Statement Scheme, 2023 [For purposes of section 168(2), Finance Act, 2016] Text of the Scheme |
