Taxation Laws – As per T.Y. 2026-2027 By Prof. (Dr.) Jyoti Rattan | 18th Edition, 2026

Description

Taxation Laws – As per T.Y. 2026-2027 by Prof. (Dr.) Jyoti Rattan is a comprehensive and structured guide to Income Tax, covering important provisions from basic concepts through assessment, appeals, tax recovery, penalties and prosecution.

The 18th Edition, 2026 covers the Income Tax Act, 2025 in a chapter-wise format with practical learning features such as Points to Remember and Questions, making it useful for students, academicians, tax professionals and other readers seeking an organised understanding of taxation law.

Key Highlights

• Updated 18th Edition, 2026
• Coverage as per T.Y. 2026-2027
• Detailed coverage of the Income Tax Act, 2025
• Residential Status and Total Income
• Exempted and Agricultural Income
• Salary and House Property Income
• Profits & Gains of Business or Profession
• Capital Gains and Income from Other Sources
• Clubbing, Set-off and Carry Forward of Losses
• Deductions in computing Total Income
• Income-Tax Authorities and their powers
• Return of Income and Assessment procedures
• Appeals, Revisions and Advance Rulings
• Comprehensive TDS & TCS coverage
• Advance Tax and Tax Recovery
• Refunds, Penalties, Offences and Prosecution
• Includes Points to Remember and Questions for easier learning and revision.

Contents at a Glance