INCOME TAX ACT POCKET EDITION As amended by Finance Act 2026 Taxmann

ncome-Tax Act 2025 – Pocket Edition (33rd Edition) is a single, self-contained statutory compendium presenting the complete annotated text of the ITA 2025—as amended by the Finance Act 2026—together with the full text of the Finance Act 2026. A four-tier annotation system beneath each section cross-references the Income-tax Rules 2026, CBDT Circulars and Notifications, judicially interpreted words and phrases, and allied statutory provisions. Since the ITA 2025 is a wholesale recodification of the 1961 Act, every provision carries the corresponding section of the 1961 Act in square brackets—eliminating the need for a separate concordance during the transitional period when both regimes remain interpretively relevant. An Appendix reproduces the full text of all allied statutes and instruments referenced in the Act, and a Subject Index enables topic-based navigation across all 500+ sections spanning 16 chapters. All of this is delivered in a pocket format.