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Understanding the Income Tax Rules 1962 in India (Ghaziabad)

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https://incometaxindia.gov.in/ » » 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) periodically updates these rules to ensure compliance with evolving tax policies and regulatory requirements. Taxpayers and professionals can refer to these rules for clarity on taxation provisions and procedural requirements.

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