The Income Tax Rules, 1962, framed under the Income Tax Act, 1961, provide detailed procedures and guidelines for the effective implementation of tax laws in India. These rules govern various aspects of taxation, including income computation, tax deductions, exemptions, TDS (Tax Deducted at Source), return filing, and assessment procedures.The Central Board of Direct Taxes (CBDT) peri... https://incometaxindia.gov.in/Pages/rules/income-tax-rules-1962.aspx