Income Tax Act, 2025 as amended by Finance Act 2026

Description Income Tax Act, 2025 as amended by Finance Act 2026 – 2nd Edition (2026) is a comprehensive and authoritative publication covering the updated framework of India’s Income Tax law. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this book is an essential reference for professionals and students dealing with direct taxation. Spanning 1200 pages, this edition incorporates the latest provisions, amendments, and structural changes introduced under the Income Tax Act, 2025, along with relevant rules and practical insights. The content is presented in a clear and structured manner to facilitate understanding, interpretation, and application. This publication is highly valuable for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax compliance, advisory, and litigation. �� Key Features: Comprehensive coverage of the Income Tax Act, 2025 Updated with latest amendments and provisions Clear and structured presentation for easy reference Authored by leading experts in taxation �� MRP: ₹2,595/- �� Limited-Period Offer: Flat 35% Discount with Free Shipping Index Chapter / Part Coverage Page No. Preliminary Content Amendments, Comparative Tables, Analysis 1.2 – 1.189 Chapter I – Preliminary Short title, Definitions, Tax Year 2.1 – 2.39 Chapter II – Basis of Charge Charge, Scope, Residence, Deemed income 2.39 – 2.59 Chapter III – Exempt Incomes Exempt income provisions 2.60 Chapter IV – Computation of Total Income Salary, HP, Business, Capital Gains, Other Sources 2.60 – 2.247 Chapter V – Clubbing of Income Transfer of income, spouse/minor income 2.247 – 2.252 Chapter VI – Aggregation of Income Unexplained income 2.252 – 2.261 Chapter VII – Set-off & Carry Forward Loss adjustments 2.261 – 2.277 Chapter VIII – Deductions Deductions (80C–80U etc.) 2.278 – 2.316 Chapter IX – Rebates & Reliefs Rebates, DTAA relief 2.316 – 2.322 Chapter X – Tax Avoidance Transfer pricing 2.323 – 2.347 Chapter XI – GAAR Anti-avoidance rules 2.349 – 2.352 Chapter XII – Mode of Payments Cash & digital transaction rules 2.354 – 2.358 Chapter XIII – Special Tax Provisions MAT, capital gains tax, new regime 2.359 – 2.430 Chapter XIV – Tax Administration Authorities, powers, search 2.432 – 2.460 Chapter XV – Return of Income PAN, filing, self-assessment 2.462 – 2.479 Chapter XVI – Assessment Assessment & reassessment 2.483 – 2.553 Chapter XVII – Special Provisions (Persons) HUF, firms, non-profits 2.554 – 2.605 Chapter XVIII – Appeals & ADR Appeals, revisions, advance ruling 2.614 – 2.652 Chapter XIX – Collection & Recovery TDS/TCS, advance tax 2.652 – 2.753 Chapter XX – Refunds Refund & interest 2.753 – 2.758 Chapter XXI – Penalties Penalty provisions 2.759 -2.779 Chapter XXII – Offences & Prosecution Prosecution provisions, offences, compounding 2.780-2.794 Chapter XXIII – Miscellaneous General provisions, rule-making, residual matters 2.794-2.825