Commentary on INCOME TAX (Set of 2 Volumes)
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| Book Details | |
| Title | Commentary on INCOME TAX (Set of 2 Volumes) |
| ISBN | 978-81-6944-912-0 |
| Edition | 1st edn., 2026 |
| Pages | 3344 |
| Authors | Dr Ashok Saraf Dr Ayush Saraf |
| Publisher | Bharat Publishers |
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Description
Commentary on Income Tax (Set of 2 Volumes) – 1st Edition (2026) is a comprehensive and authoritative commentary on Indian Income Tax law, authored by Dr Ashok Saraf and Dr. Dr Ayush Saraf, and published by Bharat Publishers. This two-volume set is an indispensable reference for professionals seeking an in-depth understanding of the Income Tax framework.
Spanning an extensive 3344 pages, the commentary provides section-wise analysis of the Income Tax law, detailed explanations of statutory provisions, practical interpretations, landmark judicial precedents, and procedural guidance. The book is designed to assist readers in understanding complex tax provisions and their practical application.
This publication is an essential resource for chartered accountants, tax advocates, company secretaries, tax consultants, corporate tax professionals, academicians, judicial officers, and advanced students engaged in tax advisory, compliance, assessments, and litigation.
📘 Key Features:
- Comprehensive section-wise commentary on Income Tax law
- Covers statutory provisions, amendments & judicial precedents
- Practical guidance for tax compliance, advisory & litigation
- Premium 2-volume reference for professionals and institutions
🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Foreword by Justice Sandeep Mehta, Judge, Supreme Court |
7 | |
| Preface | 9 | |
| Table of Cases | 29 | |
| Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places)/td> | 169 | |
| . Income Tax Act, 1961 = Income Tax Act, 2025 | 169 | |
| Sections cum Rules cum Forms Comparative Chart: New v Old | 177 | |
| Volume 1 | ||
| Chapter 1 | Preliminary | 15 |
| Chapter 2 | BASIS OF CHARGE | 83 |
| Chapter 3 | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | 153 |
| Chapter 4 | COMPUTATION OF TOTAL INCOME | 196 |
| Chapter 5 | INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE |
549 |
| Chapter 6 | AGGREGATION OF INCOME | 574 |
| Chapter 7 | SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES | 591 |
| Chapter 8 | DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME | 639 |
| Chapter 9 | REBATES AND RELIEFS | 713 |
| Chapter 10 | SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX | 728 |
| Chapter 11 | GENERAL ANTI-AVOIDANCE RULE | 783 |
| Chapter 12 | MODE OF PAYMENT IN CERTAIN CASES, ETC. | 792 |
| Chapter 13 | DETERMINATION OF TAX IN SPECIAL CASES | 809 |
| Chapter 14 | TAX ADMINISTRATION | 1018 |
| Chapter 15 | RETURN OF INCOME | 1166 |
| Chapter 16 | PROCEDURE FOR ASSESSMENT | 1224 |
| Volume 2 | 1224 | |
| Chapter 17 | SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS | 1537 |
| Chapter 18 | APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS | 1873 |
| Chapter 19 | COLLECTION AND RECOVERY OF TAX | 2062 |
| Chapter 20 | REFUNDS | 2361 |
| Chapter 21 | PENALTIES | 2404 |
| Chapter 22 | OFFENCES AND PROSECUTION | 2515 |
| Chapter 23 | MISCELLANEOUS | 2644 |
Additional information
| Publisher | Bharat |
|---|
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