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The Income-Tax Rules, 1962 outline the rules and regulations regarding the collection and administration of income tax in India. Key points include definitions of various terms used in income tax legislation, the forms and procedures for filing tax returns and paying taxes owed, and the penalties for non-compliance or filing incorrect or fraudulent returns. The rules provide guidance to both taxpayers and tax authorities on their respective obligations.
The Income-Tax Rules, 1962 outline the rules and regulations regarding the collection and administration of income tax in India. Key points include definitions of various terms used in income tax legislation, the forms and procedures for filing tax returns and paying taxes owed, and the penalties for non-compliance or filing incorrect or fraudulent returns. The rules provide guidance to both taxpayers and tax authorities on their respective obligations.
The Income-Tax Rules, 1962 outline the rules and regulations regarding the collection and administration of income tax in India. Key points include definitions of various terms used in income tax legislation, the forms and procedures for filing tax returns and paying taxes owed, and the penalties for non-compliance or filing incorrect or fraudulent returns. The rules provide guidance to both taxpayers and tax authorities on their respective obligations.