{"product_id":"taxmanns-master-guide-to-income-tax-rules-unique-book-covering-indepth-rulewise-commentary-on-the-incometax-rules-1962-w","title":"Taxmanns Master Guide to Income Tax Rules Unique book covering indepth Rulewise commentary on the Incometax Rules, 1962 w","description":"\u003cp\u003eThis 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 \u0026amp; 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 \u0026amp; Aae  Agricultural Extension Project Rule 6Aaf \u0026amp; 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 \u0026amp; Ddb  Speculative Transactions  Derivatives Rule 6E  Insurance Business  Reserves For Unexpired Risks Rule 6Ea \u0026amp; 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 \u0026amp; 8C  ZeroCoupon Bonds Rule 8D  Method For Determining Amount Of Expenditure In Relation To Income Not Includible In Total Income Rule 9A \u0026amp; 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\u003c\/p\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":45906971197638,"sku":"DADAX9356220425","price":21.3,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0695\/9389\/1014\/files\/717NzLe5sSL.jpg?v=1780423449","url":"https:\/\/ergodemedia.com\/products\/taxmanns-master-guide-to-income-tax-rules-unique-book-covering-indepth-rulewise-commentary-on-the-incometax-rules-1962-w","provider":"Ergodemedia","version":"1.0","type":"link"}