The Commercial’s Income Tax Rules, 1962 (15th Edition, 2026) is an authoritative and up-to-date legal reference that incorporates all amendments introduced by the Finance Act 2026. Edited by Dr. Girish Ahuja with contributions from CA (Adv.) Rahul Agrawal, this edition is designed to provide a structured and practical understanding of India’s income tax rules.

This book covers the complete framework of procedural and compliance requirements under the Income-tax Act, 1961. It is meticulously arranged for easy navigation, making it highly useful for chartered accountants, tax practitioners, legal professionals, corporate executives, and students preparing for CA, CS, CMA, and other competitive exams.

Key Features:

• Updated with all amendments up to March 2026
• Covers complete Income Tax Rules, 1962
• Structured and easy-to-reference format
• Suitable for academic and professional use
• Approx. 1800 pages of detailed content