Jain & Motlani’s Income Tax Rules 2026 (English & Hindi) - Book By Legal Book House

Edition : May 2026

Description

Overview and Purpose of the Income Tax Rules, 2026 [ English and Hindi ]

The Income-tax Rules, 2026 mark a significant milestone in the evolution of direct tax laws in India. Notified vide G.S.R. No. 198(E), dated 20.3.2026, and subsequently amended by Notification No. 241(E), dated 31.3.2026, these Rules aim to modernize, rationalize, and streamline procedural aspects of tax administration in line with contemporary economic and regulatory requirements

This publication is a pioneering effort and is among the first in India to present the Income-tax Rules, 2026 in a bilingual format (English & Hindi). The objective is to make the law more accessible, understandable, and user-friendly for a wider audience, including tax professionals, practitioners, students, and administrators. The key features of this book include:

Paragraph-by-Paragraph Presentation

Each provision is presented in both English and Hindi for easy cross-reference and comparative understanding.

Reference to Old Rules

Wherever relevant, corresponding provisions of the earlier Income-tax Rules, 1962 have been indicated for continuity and clarity.

Linkage with Sections and Forms

Each Rule is supplemented with references to relevant Sections of the Income- tax Act and applicable Forms to provide a comprehensive understanding.

List of Forms under Income-tax Rules, 2026

A consolidated and updated list of Forms prescribed under the new Rules. Comparative Table of Rules (1962 vs. 2026)

A ready reference table highlighting corresponding provisions for ease of comparison Comparative Table of Forms (1962 vs. 2026)

A reference table to facilitate identification of corresponding forms.

FAQS and Guidance Notes on Forms

FAQS and Guidance Notes on Forms as issued by the Government under the Income-tax Rules, 2026.