Income Tax Act, 1961 – 2026 Edition
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| Book Details | |
| Title | Income Tax Act, 1961 |
| ISBN | 9789378330520 |
| Edition | 15th, 2026 |
| Pages | 1600 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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Description
Income Tax Act, 1961 – 15th Edition (2026) is a comprehensive and updated statutory reference covering India’s direct tax law framework. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this edition incorporates the latest amendments, provisions, and legislative developments applicable as on 2026.
With 1600 pages of detailed content, the book presents the complete Income Tax Act, 1961, along with relevant sections, amendments, and structural updates in a clear and well-organized format. It is designed for practical usability, making it a reliable tool for both reference and application.
This publication is indispensable for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals engaged in tax compliance, advisory, and litigation.
📘 Key Features:
- Complete and updated Income Tax Act, 1961
- Incorporates latest amendments and provisions
- Clear and structured format for easy reference
- Authored by leading experts in taxation
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Index
| Chapter / Part | Coverage |
| Preliminary Content | Table of Sections, Amendments Analysis |
| Chapter I – Preliminary | Short title, Definitions, Previous Year |
| Chapter II – Basis of Charge | Charge, Scope, Residence, Deemed income |
| Chapter III – Exempt Incomes | Exemptions, Charitable trusts, Political parties |
| Chapter IV – Computation of Total Income | Salary, HP, Business, Capital Gains, Other Sources |
| Chapter V – Clubbing of Income | Transfer of income, spouse/minor income |
| Chapter VI – Aggregation & Set-off | Unexplained income, loss set-off |
| Chapter VI-A – Deductions | Deductions (80C to 80U etc.) |
| Chapter VI-B | Restriction on deductions (companies) |
| Chapter VII | Incomes forming part but no tax payable |
| Chapter VIII – Rebates & Reliefs | Rebates, salary relief |
| Chapter IX – Double Taxation Relief | DTAA provisions |
| Chapter X – Tax Avoidance | Transfer pricing provisions |
| Chapter X-A – GAAR | Anti-avoidance rules |
| Chapter XI | Additional tax on undistributed profits |
| Chapter XII – Special Tax Provisions | Capital gains tax, special rates |
| Chapter XII-A to XII-H | Special provisions (Non-residents, MAT, Trusts, Shipping, etc.) |
| Chapter XIII – Tax Authorities | Authorities, powers, jurisdiction |
| Chapter XIV – Assessment | Assessment, reassessment, procedures |
| Chapter XIV-A & XIV-B | Repetitive appeals & search assessments |
| Chapter XV – Liability in Special Cases | HUF, firms, succession, non-residents |
| Chapter XVI – Firms | Assessment & changes in firms |
| Chapter XVII – Collection & Recovery | TDS, advance tax, recovery |
| Chapter XVIII – Appeals & Revisions | Appeals, ITAT, HC, SC, revisions |
| Chapter XIX – Penalties | Penalty provisions |
| Chapter XX – Offences & Prosecution | Prosecution provisions |
| Chapter XXI – Miscellaneous | General provisions |
| Chapter XXII – (If applicable in arrangement) | Residual / transitional provisions |
| Chapter XXIII – (End Chapters / Misc.) | Final provisions, rule-making, removal of difficulty |
Additional information
| Publisher | Commercial |
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