TAXMAN MASTER GUIDE TO INCOME TAX RULES 2025
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This book offers a comprehensive, updated commentary on the Income-tax Rules 1962, incorporating all amendments up to the Income Tax (Fifth Amendment) Rules 2025. Authored by Taxmann's Editorial Board, it provides in-depth rule-wise analysis, highlighting statutory background, legislative intent, and pertinent judicial precedents. The key features include practical examples, checklists, forms, and a user-friendly layout with cross-referencing to simplify complex regulations. Coverage spans crucial areas like TDS/TCS, Transfer Pricing, GAAR, valuations, and dispute resolution. Ideal for tax professionals, businesses, academicians, and government officials, this guide ensures clarity, accuracy, and seamless compliance.
