Taxmann's Income Tax Rules – Covering Amended, Updated & Annotated text of the Income-tax Rules, 1962 [updated till Income Tax (Second Amendment) Rules 2022] | 59th Edition Paperback – 16 March 2022

Name : Taxmann's Income Tax Rules – Covering Amended, Updated & Annotated text of the Income-tax Rules, 1962 [updated till Income Tax (Second Amendment) Rules 2022] | 59th Edition Paperback – 16 March 2022

Book Format : Paperback

Genre : Law

Language : English

Pages : More than 1000 Pages

Publish Year : 2022

This book covers the Amended, Updated & Annotated text of the Income-tax Rules and 20+ Allied Rules. The recent changes in the Income-tax Rules, 1962 are as follows : [Omitted] Omission of outdated 24 Rules and 70+ Forms [Insertion of New Rules & Changes in Existing Rules] Insertion of 24 new Rules and changes in 20 existing Rules [Insertion of New Forms & Changes in Existing Forms] Insertion of 20 new Forms and change in 16 existing Forms [New Rules] o New Rule for computation of capital gains on the sum received from ULIPs that are not exempt under section 10(10D) o New Rules and Forms for registration and approval of charitable trusts, institutions, and funds o New Rules to claim relief on offshore indirect transfer of Indian assets by entities impacted by the retrospective amendment o New Rule specifying the threshold limit for significant economic presence o New Rule for computing taxable interest on provident fund contributions exceeding threshold limits o New Form 12BBA to be submitted by senior citizens to claim the benefit of section 194P The Present Publication is the 59th Edition & updated till the Income Tax (Fifth Amendment) Rules 2022, authored by Taxmann's Editorial Board, with the following noteworthy features: [Coverage] of this book includes: o All Rules and Schemes, which are either notified under the Income-tax Act or referred to in different provisions of

Country of Origin : India