his edition of the Income Tax Act, 2025, as amended by the Finance Act, 2026 (Act 4 of 2024, dated 30-03-2026), serves as a comprehensive and authoritative legal reference for professionals in law, finance, taxation, and accounting. Edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, the book presents the bare text of the law—precisely as enacted—without commentary or interpretation, making it highly suitable for examination purposes and precise legal referencing.
It includes all the provisions of the Income Tax Act, 2025, as they stand today, fully updated in accordance with the latest amendments introduced by the Finance Act, 2026. This ensures complete alignment with current legislative frameworks and practical applicability in legal and financial domains.
The content spans the full scope of the Income Tax Act, including:
• Definitions and Scope of Total Income
• Residential Status and Tax Incidence
• Heads of Income – Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, and Income from Other Sources
• Deductions and Exemptions
Reviews
There are no reviews yet.