Taxmanns Master Guide to Income Tax Rules Unique book covering indepth Rulewise commentary on the Incometax Rules, 1962 w

This Unique Book Provides An InDepth RuleWise Commentary On The Income Tax Rules, 1962.The Present Publication Is The 29Th Edition, Incorporating All The Amendments Till The IncomeTax (Second Amendment) Rules, 2022. TaxmannS Editorial Board Authors This Book With The Following Coverage: [Detailed Analysis] On Every Rule Of Income Tax Rules, 1962 [Statutory Background Of The Section] Which Delegates The Power To The Central Board Of Direct Taxes To Notify The Rule [Simplified Language] To Explain Each Provision Of The Rules [Gist Of All Circulars And Notifications] Issued By The Department In Each Rule, Which Are Still In Force [IncomeTax Compliances] To Be Done In Each Rulethe Detailed Coverage Of The Book Is As Follows: Rule 2A House Rent Allowance Rule 2B Leave Travel Concession Rule 2Ba Amount Received On Voluntary Retirement Rule 2Bb Special Allowances Rule 2Bba Family Pension To Heirs Of Members Of Armed Forces Rule 2Bbb Percentage Of Govt. Grant For Considering University, Etc., As Substantially Financed By Govt. For Purposes Of Section 10(23C) Rule 2Bc Exemption For Income Of Universities/Educational Institutions/Hospitals, Etc. Rule 2C Charitable Or Religious Institutions/Educational Institutions/Hospitals Rule 2Db & 2Dc Sovereign Wealth Fund/Pension Fund Rule 2Dd Computation Of Exempt Income Of Specified Fund For The Purposes Of Section 10(23Ff) Rule 2F Guidelines For Setting Up Infrastructure Debt Fund Rule 3 Valuation Of Perquisites Rule 3A Exemption To Medical Benefits/P Erquisitesrule 3B Provident Fund, Annual Accretion Referred To In Section 17(2)(Viia) Rule 4 Unrealised Rent Rule 5 Depreciation Rule 5Ac Tea/Coffee/Rubber Development Account Rule 5Ad Site Restoration Fund Rule 5C To 5E Scientific Research Associations Guidelines, Conditions, Etc., In Respect Of Approval Under Clauses (Ii) And (Iii) Of Section 35(1) Rule 5Ca Scientific Research Associations Intimation Under Fifth Proviso To Section 35(1) Rule 5F Scientific Research Associations Guidelines, Conditions, Etc., In Respect Of Approval Under Clause (Iia) Of Section 35(1) Rule 5G Tax On Income From Patent Rule 6 Scientific Research, Expenditure On Rule 6A Expenditure For Obtaining Right To Use Spectrum For Telecommunication Services Rule 6Aac Expenditure On Conservation Of Natural Resources Rule 6Aad & Aae Agricultural Extension Project Rule 6Aaf & Aah Skill Development Project Rule 6Ab Amortisation Of Preliminary Expenses, Etc. Rule 6Aba Provision For Bad And Doubtful Debts Rule 6Abaa Conditions For Being Notified As Infrastructural Facility Rule 6Abba Other Electronic Modes Rule 6Dd Disallowance Of Cash Payment Rule 6Dda & Ddb Speculative Transactions Derivatives Rule 6E Insurance Business Reserves For Unexpired Risks Rule 6Ea & Eb Categories Of Bad Or Doubtful Debts In Case Of Public Company Rule 6F Maintenance Of Books Of Account Rule 6G Report Of Audit Of Accounts Under Section 44Abrule 6Ga Computation Of Income By Way Of Royalties,Etc., In Case Of NonResidents Rule 6H Computation Of Capital Gains In Case Of Slump Sale Rule 7 Income Which Is Partially Agricultural And Partially From Business Rule 7A Income From The Manufacture Of Rubber Rule 7B Income From The Manufacture Of Coffee Rule 8 Income From Manufacture Of Tea Rule 8Aa Capital Assets Rule 8Ab Capital Gains, Attribution Of Income Taxable Under Section 45(4) To Capital Assets Remaining With Specified Entity, Under Section 48 Rule 8Ac Capital Gains: Computation Of ShortTerm Capital Gains And Written Down Value Under Section 50 Where Depreciation On Goodwill Has Been Obtained Rule 8Ad Capital Gains, Computation For The Purposes Of Section 45(1B) Rule 8B & 8C ZeroCoupon Bonds Rule 8D Method For Determining Amount Of Expenditure In Relation To Income Not Includible In Total Income Rule 9A & 9B Amortisation Of Expenditure On Feature Films Rule 9C Carry Forward And Set Off Of Accumulated Loss And Unabsorbed Depreciation Allowance In Case Of Amalgamation Rule 9D Provident Fund/Recognised Provident Fund Rule 10 Determination Of Income In Case Of NonResidents Rule 10A To 10Thd Transfer Pricing Rule 10Db Furnishing Of Report In Respect Of International Group Rule 10Rb Minimum Alternate Tax Rule 10U To 10Uf General AntiAvoidance Rules Rule 10V To 10Vb Certain Activities Not To Constitute Business Connection In India Rule 11A Deductions To Persons With Disability Or Severe Disability Rule 11Aa Donation To Charitable Trusts, Etc. Requirement For Approval Of Institution Of Fund Under Section 80G(5)(Vi) Rule 11B Deduction In Respect Of Rents Paid Rule 11Dd Deduction In Respect Of Medical Treatment For Specified Diseases Rule 11Ea Deduction To Industrial Undertakings Located In Industrially Backward Districts Rule 11F To 11O National Committee For Promotion Of Social And Economic Welfare Rule 11Oa Guidelines For Notification Of Affordab