The detailed contents of the book are as follows:
Income-tax Rules, 1962 amended up to date with the list & text of provisions of Allied Law referred to in Income-tax Rules
Income Computation and Disclosure Standards
e-Appeals Scheme along with Order under sub-section (6) of section246 of the Income-tax Act, 1961 for specifying the scope of e-Appeals Scheme under the Act
Faceless Assessment Scheme, 2019 with Directions
Faceless Appeal Scheme, 2021
Faceless Penalty Scheme, 2021 with Directions
Commodities Transaction Tax Rules, 2013
Securities Transaction Tax Rules, 2004
Equalisation Levy Rules, 2016
Prohibition of Benami Property Transaction Rules, 2016
Centralised Verification Scheme, 2019
Centralised Processing of Returns Scheme, 2011, with the text of the Application of provisions of the Act relating to the processing of Returns, Time-limit for verification of return of income after uploading and Reduction of time-limit for verification of Income-tax Return (ITR) form within 120 days to 30 days of transmitting the data of ITR electronically
e-Settlement Scheme, 2021
e-Verification Scheme, 2021 with FAQs on e-Verification Scheme, 2021 and Promoting voluntary compliance through e-Verification Scheme, 2021
e-Advance Rulings Scheme, 2022
Faceless Jurisdiction of Income-tax Authorities Scheme, 2022
e-Assessment of Income Escaping Assessment Scheme
Faceless Inquiry or Valuation Scheme, 2022
e-Dispute Resolution Scheme, 2022
Centralised Processing of Equalisation Levy Statement Scheme, 2023
Return Forms
o ITR-1 | SAHAJ – Individual Income Tax Return
o ITR-2 | Return of Income – For Individuals and HUFs not having income from profits and gains of business or profession
o ITR-2A | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017]
o ITR-3 | Return of Income – For Individuals and HUFs having income from profits and gains of business or profession
o ITR-4 | SUGAM – Form Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakh and having income from business and profession, which is computed under section 44AD, 44ADA or 44AE [Not for an individual who is either a Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000]
o ITR-4 | [Omitted by the IT (Fourth Amdt.) Rules, 2017, w.e.f. 1-4-2017]
o ITR-5 | Return of Income - For persons other than — (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
o ITR-6 | Return of Income – For Companies other than companies claiming exemption under section 11
o ITR-7 | Return of Income – For persons including companies required to furnish returns under sections 139(4A) or, 139(4B) or, 139(4C), or 139(4D) only
o ITR-8 | [Omitted by the IT (Twenty-First Amdt.) Rules, 2021, w.e.f. 29-7-2021]
o ITR-V | Verification Form & Acknowledgment
o ITR-A | Return Form – For successor entities to furnish a return of income under section 170A consequent to business reorganisation
o ITR-U | Return Form – For persons to update income within twenty-four months from the end of the relevant assessment year
Other Rules and Schemes
o Income-tax (Certificate Proceedings) Rules, 1962
o Bank Term Deposit Scheme, 2006
o Senior Citizens' Savings Scheme, 2019
o National Savings Certificates (VIII Issue) Scheme, 2019
o Income-tax (Appellate Tribunal) Rules, 1963