Volume 1

• 1. Income-tax Act, 1961
• Text of sections
• Chronological list of Amendment Acts
• SUBJECT INDEX
• Appendix 1: Important Circulars and Notifications
• Appendix 2: The Finance Act, 2023
• Income Tax
• The First Schedule: Rates of Taxes
• Part I: Income Tax
• Part II: Rates for Deduction of Tax at Source in Certain Cases
• Part III: Rates for Charging Income-tax in Certain Cases, Deducting Income-tax from Income Chargeable under the Head “Salaries” and Computing “Advance Tax”
• Part IV: Rules for Computation of Net Agricultural Income
• Appendix 3: Extended Due Dates
• 2. Securities Transaction Tax
• Text of Sections
• 3. Commodities Transaction Tax
• Text of Sections
• 4. Equalisation Levy
• Text of Sections
• 5. Limited Liability Partnership Act, 2008
• Text of Sections
• 6. Prohibition of Benami Property Transactions Act, 1988
• Text of Sections
• 7. Kar Vivad Samadhan Scheme, 1998
• 8. Direct Tax Vivad Se Vishwas Act, 2020
• Text of Sections
• 9. Public Provident Fund Act, 1968

Volume 2

• DIVISION ONE
• INCOME TAX & ALLIED RULES
• 1.The Income-tax Rules, 1962
• Chronological list of amendments
• 2.The Income-tax Rules, 1962
• Text of Rules and Forms
• Subject Index
• ANNEXURE 1: Income Computation and Disclosure Standards
• A.Income Computation and Disclosure Standard I relating to accounting policies
• B.Income Computation and Disclosure Standard II relating to valuation of inventories
• C.Income Computation and Disclosure Standard III relating to construction contracts
• D.Income Computation and Disclosure Standard IV relating to revenue recognition
• E.Income Computation and Disclosure Standard V relating to tangible fixed assets
• F.Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
• G.Income Computation and Disclosure Standard VII relating to government grants
• H.Income Computation and Disclosure Standard VIII relating to securities
• I.Income Computation and Disclosure Standard IX relating to borrowing costs
• J.Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets
• Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961
• 3.The Income-tax (Certificate Proceedings) Rules, 1962
• Text of Rules and Forms
• Chronological list of amendments
• Subject Index
• 4.The Income-tax (Appellate Tribunal) Rules, 1963
• Text of Rules and Forms
• Chronological list of amendments
• CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding
• Instructions regarding e-payment of ITAT fees
• Subject Index
• 5.Income-tax (Dispute Resolution Panel) Rules, 2009
• Text of the Rules
• 6.The Income-tax Settlement Commission (Procedure) Rules, 1997
• Text of the Rules
• 7.The Authority for Advance Rulings (Procedure) Rules, 1996
• Text of the Rules
• 8.Securities Transaction Tax Rules, 2004
• Text of the Rules
• 9.Commodities Transaction Tax Rules, 2013
• Text of the Rules
• 10.Equalisation Levy Rules, 2016
• Text of the Rules
• 11.Prohibition of Benami Property Transaction Rules, 2016
• Text of the Rules
• 12.Direct Tax Vivad se Vishwas Rules, 2020
• Text of the Rules
• DIVISION TWO
• RELEVANT SCHEMES
• 13.Reverse Mortgage Scheme, 2008
• [For purposes of section 47(xvi)] Text and Forms of the Scheme
• 14.Capital Gains Accounts Scheme, 1988
• [For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)] Text and Forms of the Scheme
• Notification: Banks authorised to receive deposits under the scheme
• 15.Bank Term Deposit Scheme, 2006
• [For purposes of section 80C(2)(xxi)] Text and Forms of the Scheme
• 16.National Pension Scheme Tier II – Tax Saver Scheme, 2020
• Text of the Scheme
• 17.Centralised Verification Scheme, 2019
• Text of the Scheme
• 18.Centralised Processing of Returns Scheme, 2011
• [For purposes of section 143(1A)] Text of the Scheme
• 19.Faceless Assessment Scheme, 2019
• (1) Faceless Assessment Scheme, 2019 u/s 143(3A)
• (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019
• (3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019
• (4) Income-tax Authority of Regional e-Assessment Centres
• (5) Income-tax Authorities of NaFC to exercise powers and functions of Assessing Officer
• (6) Income-tax Authorities of Regional Faceless Assessment Centres to Exercise powers and functions of Assessing Officers
• (7) Authorising (ReFAC)(VU) to exercise certain powers
• 20.Tax Return Preparer Scheme, 2006
• Text of the Scheme
• 21.Faceless Appeal Scheme, 2021
• (1)Faceless Appeal Scheme, 2021 under section 250(6B) and (6C)
• (2)Authorised Income-tax Authorities to conduct e-appeal proceedings
• 22.Faceless Penalty Scheme, 2021
• (1) Faceless Penalty Scheme, 2021
• (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021
• 23.E-advance Rulings Scheme, 2022
• 24e-Verification Scheme, 2021
• 25 Income Computation and Disclosure Standards
• (See Annexure 1 to Income-tax Rules, 1962, page 2.1007)
• 26Limited Liability Partnership Rules, 2009
• Text of the Scheme

Volume 3

• Division 1
• Definitions under various enactments
• Definitions under various enactments
• Division 2
• Interpretation of Statutes
• Chapter 1Interpretation of Taxing Statutes
• Chapter 2 General Principles of Interpretation
• Division 3
• Words and Phrases under Direct Taxes
• A.  Income-tax Act, 1961
• B.  Wealth-tax Act, 1957
• C.  Gift-tax Act, 1958
• D.  Interest-tax Act, 1974
• E.  Expenditure-tax Act, 1987
• F.Direct Tax Vivad Se Vishwas Act, 2020
• Division 4
• Supreme Court & High Courts on Income Tax
• Supreme Court & High Courts on Income Tax
• Division 5
• CBDT Circulars & Government Notifications
• AIncome-tax Act, 1961
• BWealth-tax Act, 1957
• CExpenditure-tax Act, 1987
• DBanking Cash Transaction Tax
• Division 6
• Model Deeds
• Model Deeds
• Division 7
• Allied Laws Referred to in Direct Taxes Acts/Rules
• Allied Laws Referred to in Direct Taxes Acts/Rules