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3 items / ₹3,462.00

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Understanding of Provisions of DEEMED INCOME As amended by The Finance Act, 2026

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Categories: Audit, Charted Accountant, PROFESSIONAL Tag: INCOMETAX-CA FIRMS-TAX CONSULTANTS-AUDITORS

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Understanding Provisions of Deemed Income

The book “Understanding of Provisions of Deemed Income” by Ram Dutt Sharma is a comprehensive guide on deemed income under the Income Tax Act, 2025, as amended by the Finance Act, 2026. It is designed to provide a clear and structured understanding of the statutory framework relating to deemed income, making it especially useful for legal interpretation, tax analysis, and academic study. The book simplifies intricate provisions under the Income Tax Act, 2025 into an easy-to-understand format, and is structured to help readers grasp both conceptual understanding and practical application of deemed income provisions in real-world scenarios. It is valuable for those seeking conceptual clarity and statutory precision in one of the more technical parts of direct tax law.

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