Income Tax Act 2025 by Bharat – 2026 Edition
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| Book Details | |
| Title | Income Tax Act, 2025 as amended by Finance Act 2026 w.e.f. Tax Year 01.04.2026 |
| ISBN | 978-93-4777-906-0 |
| Edition | 39th edn., 2026 |
| Pages | 1536 |
| Authors | Bharat’s |
| Publisher | Bharat Publishers |
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Description
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
🎉 Limited-Period Offer: Flat 35% Discount with Free Shipping
| 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 |
Additional information
| Publisher | Bharat |
|---|
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