This edition of Income Tax Rules, 2026, edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, serves as a comprehensive and dependable legal reference for students preparing for professional and competitive examinations, as well as practitioners in taxation, accounting, finance, and legal compliance. Published by Commercial Law Publishers (India) Pvt. Ltd., this volume is designed to provide the updated statutory framework and procedural rules governing income tax law in India for the year 2026.
The book presents the Income Tax Rules, 1962, updated and arranged in line with the latest applicable provisions, making it especially useful for legal referencing, compliance work, and examination purposes. It also includes the latest income tax forms along with guidance notes, enabling readers to understand both the legislative and procedural aspects of tax administration in a practical and structured manner.
A notable feature of this edition is its parallel mapping with the Income Tax Rules, 1962, which helps readers navigate the statutory provisions with ease and accuracy. In addition to the principal rules, the book also covers relevant schemes and allied rules, making it a broader and more useful compliance companion for professionals and students alike.
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