ICAI Handbook on Income Tax Rules, 2026: Latest Edition, Authority and Key Features with Detailed Coverage

ICAI Handbook on Income Tax Rules, 2026: Latest Edition, Authority and Key Features with Detailed Coverage

This handbook is issued by the Institute of Chartered Accountants of India, a premier body that regulates the Chartered Accountancy profession in India.

•  Name of Handbook: Income Tax Rules, 2026
•  Edition: March 2026
•  This is the updated version of Income Tax Rules and Forms

This publication has been prepared mainly to help readers understand the Income Tax Rules and their practical application in a simple and clear manner. It presents a structured tabular mapping of rules, which makes it easier to see the connection between different sections, rules, and the relevant forms.

In this handbook, information about all the important rules and forms under the Income Tax Act, 1961, is given. In this, rules and forms have been explained together (in tabular form) so that it can be easily understood which rule is related to which form.

Apart from this, new amendments and updates have also been included in it so that users can get information about the latest law. This handbook is especially useful for Chartered Accountants, tax professionals and students, as the information in it is presented in a simple manner for practical use.