The reference books for the Income Tax Departmental Examination – 2026 have been notified for candidates appearing in the examinations for Income Tax Officers (ITOs), Income Tax Inspectors (ITIs), and Ministerial Staff (MS).
The prescribed books primarily consist of Bare Acts, Rules, Government Manuals, and Office Procedure publications. Candidates should ensure that they study only the prescribed editions wherever specifically mentioned.
This article provides the complete paper-wise list of reference books exactly as mentioned in the official communication.
Income Tax Departmental Examination – 2026
Reference Books (Paper-wise)
A. Income Tax Officer (ITO) Examination
| Paper | Subject | Reference Books |
| Paper I | Income Tax Law & Tax Payer Services (Bare Acts & Rules Only) | 1. Income Tax Act – 1961 2. Income Tax Rules – 1962 3. The Black Money (Undisclosed Foreign Income & Assets) And The Imposition of Tax Act, 2015 4. Benami Transactions (Prohibition) Amendment Act, 2016 |
| Paper III | Allied Laws (Bare Acts) | 1. Indian Contract Act, 1872 2. Transfer of Property Act, 1882 3. The Hindu Succession Act, 1956 4. Companies Act, 2013 5. Indian Partnership Act, 1932 6. Civil Procedure Code, 1908 7. Information Technology (Amendment) Act, 2008 8. Right To Information Act, 2005 9. The Limited Liability Partnership (LLP) Act, 2008 |
| Paper III | FR, SR, GFR Rules | 1. Fundamental Rules and Supplementary Rules (FRSR) – Part I: General Rules (2025 Edition) 2. FRSR – Part II: Travelling Allowance (TA) Rules (2025 Edition) 3. FRSR – Part III: Leave Rules (2025 Edition) 4. FRSR – Part IV: Dearness Allowance (DA), Dearness Relief (DR) & House Rent Allowance (HRA) (2025 Edition) 5. General Financial Rules, including the Compendium of Rules on Advances (2025 Edition) 6. Delegation of Financial Powers Rules (2025 Edition) 7. Central Civil Services (Conduct) Rules (2025 Edition) 8. CCS (CCA) Rules, 1965 9. CCS Leave Rules, 1972 10. CCS Pension Rules, 2021 11. Manual of Office Procedure (Vol I, II & III) 12. POSH (Protection of Women from Sexual Harassment) Act, 2013 13. The Rights of Persons with Disabilities (RPwD) Act, 2016 |
B. Income Tax Inspector (ITI) Examination
| Paper | Subject | Reference Books |
| Paper I | Income Tax Law, Computation & Tax Payer Services (Bare Acts & Rules Only) | 1. Income Tax Act – 1961 2. Income Tax Rules – 1962 3. The Black Money (Undisclosed Foreign Income & Assets) And The Imposition of Tax Act, 2015 4. Benami Transactions (Prohibition) Amendment Act, 2016 |
| Paper III | Allied Laws (Bare Acts) | 1. Transfer of Property Act, 1882 2. Indian Registration Act, 1908 3. Companies Act, 2013 4. Bhartiya Sakshya Adhiniyam, 2023 5. Civil Procedure Code, 1908 6. Right To Information Act, 2005 7. Information Technology (Amendment) Act, 2008 |
| Paper III | FR, SR, GFR Rules | 1. Fundamental Rules and Supplementary Rules (FRSR) – Part I: General Rules (2025 Edition) 2. FRSR – Part II: Travelling Allowance (TA) Rules (2025 Edition) 3. FRSR – Part III: Leave Rules (2025 Edition) 4. FRSR – Part IV: Dearness Allowance (DA), Dearness Relief (DR) & House Rent Allowance (HRA) (2025 Edition) 5. General Financial Rules, including the Compendium of Rules on Advances (2025 Edition) 6. Delegation of Financial Powers Rules (2025 Edition) 7. Central Civil Services (Conduct) Rules (2025 Edition) 8. CCS (CCA) Rules, 1965 9. CCS Leave Rules, 1972 10. CCS Pension Rules, 2021 11. Manual of Office Procedure (Vol I, II & III) 12. POSH (Protection of Women from Sexual Harassment) Act, 2013 13. The Rights of Persons with Disabilities (RPwD) Act, 2016 |
C. Ministerial Staff (MS) Examination
| Paper | Subject | Reference Books |
| Paper I & II | Income Tax Law & Tax Payer Services / Income Tax Computation (Bare Acts & Rules Only) | 1. Income Tax Act – 1961 2. Income Tax Rules – 1962 |
| Paper III | FR, SR, GFR Rules (Office Procedure) | 1. Fundamental Rules and Supplementary Rules (FRSR) – Part I: General Rules (2025 Edition) 2. FRSR – Part II: Travelling Allowance (TA) Rules (2025 Edition) 3. FRSR – Part III: Leave Rules (2025 Edition) 4. FRSR – Part IV: Dearness Allowance (DA), Dearness Relief (DR) & House Rent Allowance (HRA) (2025 Edition) 5. General Financial Rules, including the Compendium of Rules on Advances (2025 Edition) 6. Delegation of Financial Powers Rules (2025 Edition) 7. Central Civil Services (Conduct) Rules (2025 Edition) 8. CCS (CCA) Rules, 1965 9. CCS Leave Rules, 1972 10. CCS Pension Rules, 2021 11. Manual of Office Procedure (Vol I, II & III) 12. POSH (Protection of Women from Sexual Harassment) Act, 2013 13. The Rights of Persons with Disabilities (RPwD) Act, 2016 |
Frequently Asked Questions (FAQs)
1. What are the prescribed reference books for the Income Tax Departmental Examination – 2026?
The prescribed reference books include Bare Acts, Rules, Allied Laws, Fundamental Rules & Supplementary Rules (FRSR), General Financial Rules (GFR), CCS Rules, Manual of Office Procedure and other Government publications, depending on the examination and paper concerned.
2. Are the reference books the same for ITO, ITI and Ministerial Staff examinations?
No. While several reference books are common across the examinations, there are differences. For example:
- ITO Examination includes certain Allied Laws such as the Indian Contract Act, Hindu Succession Act, Partnership Act and LLP Act.
- ITI Examination includes laws such as the Indian Registration Act and Bhartiya Sakshya Adhiniyam, 2023.
- Ministerial Staff Examination has a comparatively shorter list focused mainly on the Income Tax Act, Income Tax Rules and Office Procedure-related publications.
3. Which books are prescribed for Paper I of the ITO Examination?
For Paper I (Income Tax Law & Tax Payer Services), the prescribed reference books are:
- Income Tax Act – 1961
- Income Tax Rules – 1962
- The Black Money (Undisclosed Foreign Income & Assets) And The Imposition of Tax Act, 2015
- Benami Transactions (Prohibition) Amendment Act, 2016
4. Which books are prescribed for Paper I of the ITI Examination?
For Paper I (Income Tax Law, Computation & Tax Payer Services), the prescribed books are:
- Income Tax Act – 1961
- Income Tax Rules – 1962
- The Black Money (Undisclosed Foreign Income & Assets) And The Imposition of Tax Act, 2015
- Benami Transactions (Prohibition) Amendment Act, 2016.
5. What are the prescribed books for Ministerial Staff Paper I and Paper II?
The prescribed reference books are:
- Income Tax Act – 1961
- Income Tax Rules – 1962.
6. Are only Bare Acts and Rules prescribed for the Income Tax papers?
Yes. The document specifically mentions “Bare Acts & Rules Only” for the Income Tax papers wherever applicable.
7. Is the Black Money Act prescribed for all examinations?
No. The Black Money (Undisclosed Foreign Income & Assets) And The Imposition of Tax Act, 2015 is prescribed for the ITO and ITI examinations. It is not included in the prescribed list for the Ministerial Staff examination.
8. Is the Benami Transactions (Prohibition) Amendment Act, 2016 included in the syllabus?
Yes. The Benami Transactions (Prohibition) Amendment Act, 2016 is included in the prescribed reference books for the ITO and ITI examinations.
9. Which edition of the FRSR and Government manuals should candidates use?
Where specifically mentioned, candidates should refer to the 2025 Edition of the prescribed publications such as the Fundamental Rules & Supplementary Rules (FRSR), General Financial Rules (GFR), Delegation of Financial Powers Rules and Central Civil Services (Conduct) Rules.
10. Are CCS Rules included in the prescribed reference books?
Yes. The prescribed list includes:
- CCS (CCA) Rules, 1965
- CCS Leave Rules, 1972
- CCS Pension Rules, 2021
- Central Civil Services (Conduct) Rules (2025 Edition).
11. Is the Manual of Office Procedure included in the syllabus?
Yes. Manual of Office Procedure (Volumes I, II & III) forms part of the prescribed reference books wherever Office Administration or Office Procedure is covered.
12. Are POSH Act and RPwD Act included in the reference books?
Yes. The following Acts are included in the prescribed list:
- Protection of Women from Sexual Harassment (POSH) Act, 2013
- The Rights of Persons with Disabilities (RPwD) Act, 2016.
13. Does the document recommend any guidebooks or coaching material?
No. The document only specifies the prescribed reference books, Bare Acts, Rules and Government publications. It does not recommend any guidebooks, coaching material or publishers.
14. Should candidates study books that are not included in the prescribed list?
The uploaded document only specifies the prescribed reference books. It does not provide any guidance regarding additional study material. Candidates may follow any separate instructions issued for the examination, if applicable.
Key Highlights
- Separate reference books have been prescribed for Income Tax Officer (ITO), Income Tax Inspector (ITI) and Ministerial Staff (MS) examinations.
- The syllabus is primarily based on Bare Acts, Rules, Government Manuals and Office Procedure publications.
- Candidates should use the 2025 Editions wherever specifically mentioned in the prescribed list.
- The list includes important service rules such as FRSR, GFR, CCS Conduct Rules, CCS (CCA) Rules, CCS Leave Rules, CCS Pension Rules and Manual of Office Procedure.
- Candidates should refer only to the books prescribed for their respective examination.
Conclusion
The reference books prescribed for the Income Tax Departmental Examination – 2026 provide candidates with a clear roadmap for their preparation. The list covers the relevant Bare Acts, Rules, Allied Laws, Office Procedure manuals and Government publications required for the respective examinations of Income Tax Officer (ITO), Income Tax Inspector (ITI) and Ministerial Staff (MS). Candidates are advised to study the books applicable to their examination and use the editions specified wherever mentioned in the prescribed list. Before beginning preparation, it is advisable to verify that all the required books are readily available so that study can be planned systematically.
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Source : IT Mumbai
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