Bharat's INCOME TAX RULES 2023 | With income computation, disclosure & standards

Publisher:    Bharat Law House Pvt. Ltd.
Edition:    32nd edn., 2023
Year:    2023
ISBN:    978-93-9374-986-4
Pages:    1744
Availability:    In Stock.

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DIVISION ONE
INCOME TAX & ALLIED RULES
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
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
DIVISION TWO
RELEVANT SCHEMES
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
    Text of the Scheme
13.    Faceless jurisdiction of Income-tax Authorities Scheme, 2022
    Text of the Scheme
14.    e-Verification Scheme, 2021
    Text of the Scheme
15.    e-Assessment of Income Escaping Assessment Scheme, 2022
    Text of the Scheme
16.    Faceless Inquiry or Valuation Scheme, 2022
    Text of the Scheme
17.    Centralised Processing of Returns Scheme, 2011
    Text of the Scheme
18.    Faceless Assessment Scheme, 2019
    (1) Faceless Assessment Scheme, 2019
    (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
    Text of the Scheme
20.    e-Dispute Resolution Scheme, 2022
    Text of the Scheme
21.    E-advance Rulings Scheme, 2022
    Text of the Scheme
22.    Centralised Processing of Equalisation Levy Statement Scheme, 2023
    Text of the Scheme
23.    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
24.    Faceless Penalty Scheme, 2021
    (1) Faceless Penalty Scheme, 2021
    (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021