TAXMANN DIRECT TAX MANUAL SET OF 3 VOLUNES -FINANCE ACT 2025
Description
Direct Taxes Manual is a comprehensive three-volume reference set consolidating all key aspects of Indian direct tax laws. Widely regarded as a benchmark for excellence in direct taxation, this manual provides authoritative and up-to-date content with unmatched accuracy and depth. It has been the go-to resource for practitioners and officials for over five decades and is known for its systematic coverage and clarity in explaining complex tax provisions. This Edition incorporates the latest legislative amendments (including those introduced by the Finance Act 2025), making it helpful for understanding and applying current direct tax laws in India.
This book is intended for the following audience:
- Tax Professionals and Consultants – Chartered accountants, tax advisors, and consultants who handle tax planning, compliance, and litigation
- Lawyers and Legal Practitioners – Advocates and legal experts specialising in tax law or involved in tax dispute resolution
- Accountants and Finance Executives – Corporate finance officers, auditors, and accountants responsible for tax compliance and reporting
- Government Tax Officers – Income Tax Department officials and revenue officers who need a comprehensive legal reference for the enforcement and administration of tax laws
The Present Publication is the 55th Edition | 2025, edited by Taxmann's Editorial Board, with the following noteworthy features:
- [Latest Amendments] Incorporates all changes introduced by the Finance Act 2025 (and earlier amendments), ensuring coverage is up to Assessment Year 2025–26
- [Comprehensive Coverage] Serves as a one-stop reference for the Income-tax Act, 1961 and allied legislation such as the Black Money Act, Benami Property Transactions Act, relevant rules, case law, and official clarifications
- [Three-volume Set] Divided into three distinct volumes focusing on:
- Acts
- Rules & Forms
- Rulings & Reference Materials
- This structure ensures quick navigation and easy access to specific information
- [Detailed Annotations & Cross-references] Each section is supplemented with legislative history, relevant rules, forms, and circulars/notifications, helping readers interpret provisions and connect them with related statutes
- [Inclusion of Return Forms (A.Y. 2025–26)] Contains all Income-tax Return Forms for AY 2025–26 in a single place, along with brief guidance on their applicability
- [Landmark Rulings Digest] Summaries of key judgments (Supreme Court, High Courts, etc.) that have shaped direct tax jurisprudence from 1922 to February 2025
- [Direct Taxes Law Lexicon (Words & Phrases)] An extensive lexicon explaining important words and phrases, indexed alphabetically and by section, offering clear definitions and judicial interpretations
- [
Direct Taxes Manual is a comprehensive three-volume reference set consolidating all key aspects of Indian direct tax laws. Widely regarded as a benchmark for excellence in direct taxation, this manual provides authoritative and up-to-date content with unmatched accuracy and depth. It has been the go-to resource for practitioners and officials for over five decades and is known for its systematic coverage and clarity in explaining complex tax provisions. This Edition incorporates the latest legislative amendments (including those introduced by the Finance Act 2025), making it helpful for understanding and applying current direct tax laws in India.
This book is intended for the following audience:
- Tax Professionals and Consultants – Chartered accountants, tax advisors, and consultants who handle tax planning, compliance, and litigation
- Lawyers and Legal Practitioners – Advocates and legal experts specialising in tax law or involved in tax dispute resolution
- Accountants and Finance Executives – Corporate finance officers, auditors, and accountants responsible for tax compliance and reporting
- Government Tax Officers – Income Tax Department officials and revenue officers who need a comprehensive legal reference for the enforcement and administration of tax laws
The Present Publication is the 55th Edition | 2025, edited by Taxmann's Editorial Board, with the following noteworthy features:
- [Latest Amendments] Incorporates all changes introduced by the Finance Act 2025 (and earlier amendments), ensuring coverage is up to Assessment Year 2025–26
- [Comprehensive Coverage] Serves as a one-stop reference for the Income-tax Act, 1961 and allied legislation such as the Black Money Act, Benami Property Transactions Act, relevant rules, case law, and official clarifications
- [Three-volume Set] Divided into three distinct volumes focusing on:
- Acts
- Rules & Forms
- Rulings & Reference Materials
- This structure ensures quick navigation and easy access to specific information
- [Detailed Annotations & Cross-references] Each section is supplemented with legislative history, relevant rules, forms, and circulars/notifications, helping readers interpret provisions and connect them with related statutes
- [Inclusion of Return Forms (A.Y. 2025–26)] Contains all Income-tax Return Forms for AY 2025–26 in a single place, along with brief guidance on their applicability
- [Landmark Rulings Digest] Summaries of key judgments (Supreme Court, High Courts, etc.) that have shaped direct tax jurisprudence from 1922 to February 2025
- [Direct Taxes Law Lexicon (Words & Phrases)] An extensive lexicon explaining important words and phrases, indexed alphabetically and by section, offering clear definitions and judicial interpretations
- [
