Concise Commentary on Income Tax Act, 2025 As Amended by Finance Act, 2026 by CA Pramod jain & Ca Shreya jain

Highlights of the Book

• The Bare Act of the Income Tax Act, 2025 as amended by Finance Act, 2026
• Concise Commentary for each section
• Applicable rules and forms provided with relevant sections itself
• Relevant case laws (explaining judicial interpretation)
• A curated list/gist of important circulars under the old income tax act, 1961
• Comparative Chart of sections under Income Tax Act, 2025 to Income Tax Act, 1961 and Vice versa
• List of sections which are consolidated into Schedules
• Subject Index helps to provide navigation to subject to be searched
• Navigators of Rules & Forms
• FAQs issued by CBDT