Income Tax Act, 2025 as amended by Finance Act 2026
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| Book Details | |
| Title | Income Tax Act, 2025 as amended by Finance Act 2026 |
| Price MRP | INR – 2,595/= |
| ISBN | 978-93-7833-842-7 |
| Edition | 2nd Edn., 2026 |
| Pages | 1200 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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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 |
Additional information
| Publisher | Commercial |
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