Taxation of Salaried Employees and Pensioners As per Provisions of The Income Tax Act, 2025 -As Amended by The Finance Act, 2026

Taxation of Salaried Employees and Pensioners (12th Edition, 2026) by Ram Dutt Sharma is a comprehensive and practical guide designed to simplify the taxation rules applicable to salaried individuals and pensioners under the Income Tax Act, 2025, as amended by the Finance Act, 2026. This book provides detailed coverage of salary income, allowances, perquisites, deductions, exemptions, and tax planning strategies, making it highly useful for both academic and professional purposes. Written in a clear and structured manner, it helps readers easily understand complex provisions and apply them in real-life scenarios such as income tax return filing and tax computation.