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............................................................................................................................. Description • Income Tax Rules are not compilations but the product of years of research and practical experience making the tasks of tax practitioners, chartered accountants, assessees, tax administrators and the like easier. • Easy and convenient to trace the position backwards and forwards. Containing in the footnotes an elaborate position of the provisions at different points of time. • Methodical presentation of the recent amendments to attract immediate attention. They are printed in italics with the effective date in bold italics. • The Forms contain Procedural Tips. They are elaborate notes to know the procedure for filling and filing of the Forms. • Containing a very accurate, authentic, upto-date and completely annotated text of the following: ............................................................................................................................. Contents Division 1 - Income Tax & Allied Rules 1. The Income-tax Rules, 1962 2. The Income-tax (Certificate Proceedings) Rules, 1962 3. The Income-tax (Appellate Tribunal) Rules, 1963 4. Income - tax (Dispute Resolution Panel) Rules, 2009 5. The Income-tax Settlement Commission (Procedure) Rules, 1997 6. The Authority for Advance Rulings (Procedure) Rules, 1996 7. Income-tax Welfare Fund Rules, 2007 8. The National Savings Scheme Rules, 1987 9. The National Savings Scheme Rules, 1992 10. National Savings Certificates (VIII Issue) Rules, 1989 11. Securities Transaction Tax Rules, 2004 12. Banking Cash Transaction Tax Rules, 2005 Division 2 - Relevant Schemes 13. Deposit Scheme for Retiring Government Employees, 1989 14. Deposit Scheme for Retiring Employees of Public Sector Companies, 1991 15. European Economic Community International Institutional Partners Scheme, 1993 16. Securities Lending Scheme, 1997 17. Employees' Stock Option Plan or Scheme 18. Site Restoration Fund Scheme, 1999 19. Application under Section 35AC of the Income-tax Act, 1961 and Rules 11F tom11N of the Income-tax Rules, 1962 before the National Committee for Promotion of Social and Economic Welfare 20. Reverse Mortgage Scheme, 2008 21. Capital Gains Accounts Scheme, 1988 22. Equity Linked Savings Scheme, 2005 23. Bank Term Deposit Scheme, 2006 24. Scheme of Hospitalisation and Domiciliary Benefit Policy 25. Industrial Park Scheme, 2002 26. Industrial Park Scheme, 2008 27. Scheme to Develop, Operate and Maintain Special Economic Zones 28. Issue of Foreign Currency Exchangeable Bonds Scheme, 2008 29. Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 30. Scheme for Bulk Filing of Returns by Salaried Employees, 2002 31 Scheme for Filing of Returns by Salaried Employees through Employer, 2004 32. Electronic Furnishing of Returns of Income Scheme, 2007 33. Furnishing of Return of Income on Internet Scheme, 2004 34. Tax Return Preparer Scheme, 2006 35. Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005 36. Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 37. Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005 38. Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 39. The Income-tax Ombudsman Guidelines, 2010 ............................................................................................................................. Author Details Ravi Puliani, Advocate Mahesh Puliani, B.Com., LL.B. .............................................................................................................................