Bharat’s Income Tax Rules with Income Computation & Disclosure Standards | 34th Edition 2025

Bharat’s Income Tax Rules with Income Computation & Disclosure Standards (ICDS), 34th Edition 2025, is a comprehensive guide to the latest income tax regulations in India. This book provides a section-wise interpretation of the Income Tax Rules, 1962, alongside the Income-tax Act, 1961, ensuring clarity on tax compliance, procedural guidelines, and recent amendments.

This edition has been updated with all relevant amendments, circulars, notifications, and case laws to help tax professionals, businesses, and financial consultants navigate the complexities of income tax computation, assessment, and disclosure as per the latest regulatory framework.

Key Features:

• Complete Coverage of Income Tax Rules, 1962 – Provides a section-wise and rule-wise presentation of applicable tax provisions with latest amendments.

• Incorporates Finance Act, 2024 Updates – Reflects recent changes, making it an up-to-date resource for tax professionals.

• Detailed Explanation of Income Computation & Disclosure Standards (ICDS) – Covers the accounting principles for tax computation, ensuring compliance for businesses and professionals.

• Includes Case Laws & Judicial Precedents – Features significant Supreme Court and High Court rulings relevant to tax law interpretation.

• Practical Approach for Compliance – Offers expert guidance on tax return filing, deductions, exemptions, and reporting requirements.

• Easy Reference Format – Organized structure for quick lookup of provisions and amendments.

• Essential for Tax Professionals – A must-have for chartered accountants, tax consultants, corporate finance teams, business owners, and law practitioners.

This authoritative and updated edition is designed to be an indispensable reference for anyone dealing with income tax compliance and litigation in India. Now available at The BigBooks Store.