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Combo: Income Tax Act, Rules & Direct Tax Ready Reckoner by Bharat
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| S. N. | Book Name | Author | |
|---|---|---|---|
| 1 | Income Tax Act 2025 by Bharat – 2026 Edition |
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| 2 | Income Tax Rules 2026 by Bharat |
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| 3 | Direct Taxes Ready Reckoner by Bharat – 2026 Edition |
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Description
Combo Income Tax Book Offer at Flat 38% Discount for a limited period + Free Shipping Published by Bharat Publishers
1 .Income Tax Act 2025 by Bharat – 2026 Edition
Income Tax Act, 2025 as amended by Finance Act 2026 w.e.f. Tax Year 01.04.2026 – 39th Edition (2026) is a comprehensive and updated bare act covering the latest framework of India’s direct taxation law. Authored by Bharat’s and published by Bharat Publishers, this edition incorporates the most recent amendments, provisions, and structural updates applicable as on 2026.
With 1536 pages of detailed statutory content, the book presents the complete Income Tax Act, 2025 in a clear and well-organized format, making it ideal for quick reference and practical use.
This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax compliance, advisory, and litigation.
📘 Key Features:
- Complete and updated Income Tax Act, 2025
- Includes latest amendments and statutory provisions
- Clear and structured bare act format
- Trusted publication by Bharat Publishers
Index
| Chapter | Content | Page |
| Bharat? | 5 | |
| THE INCOME-TAX ACT, 2025 | ||
| Statement of Objects and Reasons | 1 | |
| 1 | PRELIMINARY | 3 |
| 2 | BASIS OF CHARGE | 37 |
| 3 | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | 57 |
| 4 | COMPUTATION OF TOTAL INCOME | 59 |
| 5 | INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE | 217 |
| 6 | AGGREGATION OF INCOME | 222 |
| 7 | SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES | 226 |
| 8 | DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME | 242 |
| 9 | REBATES AND RELIEFS | 286 |
| 10 | SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX | 292 |
| 11 | GENERAL ANTI-AVOIDANCE RULE | 317 |
| 12 | MODE OF PAYMENT IN CERTAIN CASES ETC. | 323 |
| 13 | DETERMINATION OF TAX IN SPECIAL CASES | 328 |
| 14 | TAX ADMINISTRATION | 400 |
| 15 | RETURN OF INCOME | 428 |
| 16 | PROCEDURE FOR ASSESSMENT | 447 |
| 17 | SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS | 503 |
| 18 | APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS | 470 |
| 19 | COLLECTION AND RECOVERY OF TAX | 590 |
| 20 | REFUNDS | 684 |
| 21 | PENALTIES | 691 |
| 22 | OFFENCES AND PROSECUTION | 712 |
| 23 | MISCELLANEOUS | 727 |
| Annexure 1 | Statutory provisions of 1961 Act relevant for 2025 Act | 869 |
| Annexure 2 | Allied Laws Referred to in Income-tax Act, 2025 | 961 |
| Annexure 3 | Old provisions of Income Tax Act, 2025, as they existed prior to being amended by the Finance Act, 2026 | 1179 |
| Annexure 4 | Judicial interpretations based on analogous provisions of 1961 Act | 1197 |
| Annexure 5 | Words and phrases in 2025 Act explained judicially | 1245 |
2. Income Tax Rules 2026 by Bharat
Get the latest “Income Tax Rules” (36th Edition, 2026) by Bharat’s, published by Bharat Publishers. A comprehensive 1592-page guide covering the latest tax regulations.
CONTENTS at a glance
| DIVISION ONE
INCOME TAX & ALLIED RULES |
||
| 1. | The Income-tax Rules, 2026 | 1.1 |
| Text of Rules & Forms | 1.1 | |
| Table 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026 | 1.21 | |
| Table 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026 | 1.25 | |
| 2. | The Income-tax Rules, 1962 | 2.1 |
| Text of Rules and Forms | 2.1 | |
| Subject Index | 2.1493 | |
| Annexure 1: Income Computation and Disclosure Standards | ||
| A. Income Computation and Disclosure Standard I relating to accounting policies | 2.1513 | |
| B. Income Computation and Disclosure Standard II relating to valuation of inventories | 2.1515 | |
| C. Income Computation and Disclosure Standard III relating to construction contracts | 2.1518 | |
| D. Income Computation and Disclosure Standard IV relating to revenue recognition | 2.1522 | |
| E. Income Computation and Disclosure Standard V relating to tangible fixed assets | 2.1524 | |
| F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates | 2.1526 | |
| G. Income Computation and Disclosure Standard VII relating to government grants | 2.1529 | |
| H. Income Computation and Disclosure Standard VIII relating to securities | 2.1531 | |
| I. Income Computation and Disclosure Standard IX relating to borrowing costs | 2.1533 | |
| J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets | 2.1535 | |
| Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 | 2.1538 | |
| 3. | The Income-tax (Certificate Proceedings) Rules, 1962 | 3.1 |
| Text of Rules and Forms | 3.1 | |
| Chronological list of amendments | 3.4 | |
| Subject Index | 3.48 | |
| 4. | The Income-tax (Appellate Tribunal) Rules, 1963 | 4.1 |
| Text of Rules and Forms | 4.1 | |
| Chronological list of amendments | 4.2 | |
| CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding | 4.24 | |
| Instructions regarding e-payment of ITAT fees | 4.26 | |
| Subject Index | 4.27 | |
| 5. | Income-tax (Dispute Resolution Panel) Rules, 2009 | 5.1 |
| Text of the Rules | 5.1 | |
| Chronological list of amendments | 5.2 | |
| 6. | The Income-tax Settlement Commission (Procedure) Rules, 1997 | 6.1 |
| Text of the Rules | 6.1 | |
| Chronological list of amendments | 6.2 | |
| 7. | The Authority for Advance Rulings (Procedure) Rules, 1996 | 7.1 |
| Text of the Rules | 7.1 | |
| 8. | Equalisation Levy Rules, 2016 | 8.1 |
| Text of the Rules | 8.1 | |
| DIVISION TWO
Relevant SCHEMES |
||
| 9. | Reverse Mortgage Scheme, 2008 | 9.1 |
| [For purposes of section 47(xvi)] | ||
| Text and Forms of the Scheme | 9.1 | |
| 10. | Capital Gains Accounts Scheme, 1988 | 10.1 |
| [For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)] | ||
| Text and Forms of the Scheme | 10.1 | |
| Notification: Banks authorised to receive deposits under the scheme | 10.23 | |
| 11. | Bank Term Deposit Scheme, 2006 | 11.1 |
| [For purposes of section 80C(2)(xxi)] | ||
| Text and Forms of the Scheme | 11.1 | |
| 12. | National Pension Scheme Tier II – Tax Saver Scheme, 2020 | 12.1 |
| [For purposes of section 80C(2)(xxv)] | ||
| Text of the Scheme | 12.1 | |
| 13. | Faceless jurisdiction of Income-tax Authorities Scheme, 2022 | 13.1 |
| [For purposes of section 130(1) and (2)] | ||
| Text of the Scheme | 13.1 | |
| 14. | e-Verification Scheme, 2021 | 14.1 |
| [For purposes of section 135A(1) and (2)] | ||
| Text of the Scheme | 14.1 | |
| 15. | e-Assessment of Income Escaping Assessment Scheme, 2022 | 15.1 |
| [For purposes of section 151A(1) and (2)] | ||
| Text of the Scheme | 15.1 | |
| 16. | Faceless Inquiry or Valuation Scheme, 2022 | 16.1 |
| [For purposes of section 142B(1) and (2)] | ||
| Text of the Scheme | 16.1 | |
| 17. | Centralised Processing of Returns Scheme, 2011 | 17.1 |
| [For purposes of section 143(1A)] | ||
| Text of the Scheme | 17.1 | |
| 18. | Faceless Assessment Scheme, 2019 | 18.1 |
| (1) Faceless Assessment Scheme, 2019 | 18.2 | |
| [For purposes of section 143(3A)] | ||
| (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019 | 18.19 | |
| (3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019 | 18.31 | |
| 19. | e-Settlement Scheme, 2021 | 19.1 |
| [For purposes of section 245D(11) and (12)] | ||
| Text of the Scheme | 19.1 | |
| 20. | e-Dispute Resolution Scheme, 2022 | 20.1 |
| [For purposes of section 245MA(3) and (4)] | ||
| Text of the Scheme | 20.1 | |
| 21. | E-advance Rulings Scheme, 2022 | 21.1 |
| [For purposes of section 245R(9) and (10) and 245W(2) and (3)] | ||
| Text of the Scheme | 21.1 | |
| 22. | e-Appeals Scheme, 2023 | 22.1 |
| Text of the Scheme | 22.1 | |
| 23. | Faceless Appeal Scheme, 2021 | 23.1 |
| (1) Faceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)] | 23.2 | |
| (2) Authorised Income-tax Authorities to conduct e-appeal proceedings | 23.14 | |
| 24. | Faceless Penalty Scheme, 2021 | 24.1 |
| (1) Faceless Penalty Scheme, 2021
[For purposes of section 274(2A)] |
24.2 | |
| (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 | 24.15 | |
| 25. | Guidelines for Compounding of Offences under section 279(2) | 25.1 |
| Additional Information in e-book | ||
| 26. | Securities Transaction Tax Rules, 2004 | |
| 27. | Commodities Transaction Tax Rules, 2013 | |
| 28. | Prohibition of Benami Property Transaction Rules, 2016 | |
| 29. | Equalisation Levy Rules, 2016 | |
| 29. | Centralised Processing of Equalisation Levy Statement Scheme, 2023 | |
3. Direct Taxes Ready Reckoner by Bharat – 2026 Edition
Direct Taxes Ready Reckoner – Edition 2026 by Bharat’s for Tax Year & A.Y. 2026-27 as amended by Finance Act 2026, published by Bharat Publishers, is a comprehensive and practical guide designed to simplify direct tax computation and planning in India.
With 1240 pages of well-structured content, the book provides ready reference tables, tax rates, deductions, exemptions, and computation guidelines, enabling professionals to quickly access key information for efficient tax compliance and advisory work.
The book is ideal for chartered accountants, tax practitioners, consultants, advocates, finance professionals, academicians, and students who require a reliable and easy-to-use reference for direct taxation.
📘 Key Features:
- Comprehensive ready reckoner for direct taxes (2026)
- Includes tax rates, deductions, exemptions & computation tables
- Designed for quick reference and practical use
- Trusted publication by Bharat Publishers
InDex
| Chapter | Content | Page |
| Authors’ Note | 5 | |
| Sectionwise Referencer | 13 | |
| Corresponding Table 1: ITA 2025 = ITA 1961 | 13 | |
| Corresponding Table 2: ITA 1961 = ITA 2025 | 19 | |
| Repeal and Savings | 25 | |
| Analysis of amendments made by the Finance Act, 2026 | 37 | |
| QRN-1 | Comparative Table 1 | QRN.1 |
| QRN-2 | Computing Tax for Tax Year 2026-27 | QRN.96 |
| QRN-3 | Computing Tax for AY 2026-27 [PY 2025-26] | QRN.118 |
| QRN-4 | Rates, Forms and Dates of TDS & TCS | QRN.138 |
| QRN-5 | Rates of Income Tax for Special Incomes of Non-Resident | QRN.157 |
| QRN-6 | Rates of Direct Tax for Last Ten Years | QRN.166 |
| 7 | Tax Obligations with Dates and Forms | QRN.174 |
| QRN-8 | Reports and Certificates from an Accountant | QRN.181 |
| QRN-9 | Depreciation Table | QRN.187 |
| QRN-10 | Gold & Silver Rates (2001–2026) and Cost Inflation Index | QRN.196 |
| QRN-11 | Essential Websites for Tax Practitioners | QRN.200 |
| 1 | Sources of Law | 1 |
| 2 | BASIS OF CHARGE | 7 |
| 3 | Residential Status & Scope of Income | 16 |
| 4 | Exempted Incomes | 40 |
| 5 | Income under the Head Salary | 53 |
| 6 | Income from House Property | 108 |
| 7 | Capital Gains | 132 |
| 8 | Business & Profession | 195 |
| 9 | Income from Other Sources | 261 |
| 10 | Clubbing of Income | 274 |
| 11 | Dividend Income | 283 |
| 12 | Undisclosed Incomes | 290 |
| 13 | Gifts, Perquisites & Virtual Digital Assets | 298 |
| 14 | Set off or Carry Forward & Set off of losses | 314 |
| 15A | Deductions from Gross Total Income | 333 |
| 15B | Rebates and Relief | 355 |
| 16 | Insurance & ULIP | 367 |
| 17 | Agricultural Income & Partial Integration | 384 |
| 18 | Assessment of Firms | 397 |
| 19 | Assessment of AOP & BOI | 419 |
| 20 | Assessment of HUF | 426 |
| 21 | Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025) | 434 |
| 22 | Assessment of Co-operative Societies | 438 |
| 23 | Tax Regimes | 446 |
| 24 | Taxability of Trusts and Non-Profit Organisations | 457 |
| 25 | Assessment of Companies | 473 |
| 26 | Return of Income | 504 |
| 27 | Procedure for Assessment & Powers of Income Tax Authorities | 528 |
| 28 | Appeals, Revisions and Alternate Dispute Resolutions | 550 |
| 29 | Tax Audit | 556 |
| 30 | Black Money Act | 593 |
| 31 | Special Provisions: Taxation of Non-Residents | 606 |
| 32 | Collection and Recovery of Tax | 620 |
| 33 | Penalties and Prosecution | 655 |
| 34 | Refunds | 667 |
| 35 | Presumptive Income | 680 |
| 36 | Mode of Payment in certain cases | 699 |
| 37 | Miscellaneous Provisions | 707 |
| 38 | Special Provisions Relating to Certain Persons | 725 |
| 39 | Business Re-organisation | 743 |
| 40 | Special Provisions | 762 |
| Schedule II | See section 11 – ITA 2025 | 777 |
| Schedule III | See section 11 – ITA 20256 | 784 |
| Schedule IV | See section 11 – ITA 2025 | 801 |
| Schedule V | See section 11 – ITA 2025 | 810 |
| Schedule VI | See section 11 – ITA 2025 | 817 |
Additional information
| Publisher | Bharat |
|---|
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