Deductions to be made in Computing Total Income (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹575 (20% off MRP ₹720). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹575 · 20% off
- Course
- Practice
- Subject
- Income Tax
Deductions to be made in Computing Total Income (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Deductions to be made in Computing Total Income is devoted entirely to Chapter VIII of the Income Tax Act, 2025 - Sections 122 to 154. It is by Ram Dutt Sharma, updated as amended by the Finance Act, 2026.
At a glance
| Based on | Chapter VIII of the Income Tax Act, 2025, Sections 122 to 154 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2026 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- The statutory framework of deductions under Chapter VIII
- The provisions contained in Sections 122 to 154, covered in one dedicated volume
- Deduction mechanisms as they apply to the computation of total income
- The legislative structure and applicability of the deduction provisions
- Interpretation-ready statutory material, kept to the deduction provisions without digression
Who should buy this
- Tax practitioners and accountants computing deductions during return preparation
- Legal and financial advisors interpreting Chapter VIII
- Students wanting a dedicated source on deductions under the new Act
Publisher's description
This edition of Deductions to be made in Computing Total Income, updated as per the provisions of Chapter VIII (Sections 122 to 154) of The Income Tax Act, 2025 and amended by The Finance Act, 2026, serves as a focused and authoritative legal reference for professionals in law, taxation, accounting, and financial advisory. Authored by Ram Dutt Sharma and published by Commercial Law Publishers (India) Pvt. Ltd., this work provides a precise and up-to-date treatment of the statutory deductions framework under the new income tax legislation, making it especially useful for legal reference, tax computation, and academic study.
The book is devoted exclusively to the provisions governing deductions that are to be considered while computing total income under the Income Tax Act, 2025. By concentrating specifically on Chapter VIII, it offers readers a structured and accessible resource for understanding the legislative basis of allowable deductions and their practical relevance in tax computation. The text is particularly valuable for those requiring a dedicated statutory source on deduction-related provisions without unnecessary digression.
The content spans the core scope of deductions under the Income Tax Act, including:
• Statutory framework of deductions under Chapter VIII
• Provisions contained in Sections 122 to 154
• Deduction mechanisms relevant to computation of total income
• Legislative structure and applicability of deduction provisions
• Interpretation-ready statutory text for examination and compliance use
• Updated legal position after amendments introduced by The Finance Act, 2026
• Relevance of deductions in taxable income determination
• Reference utility for return preparation and tax planning support
• Alignment with current direct tax law reforms under the Income Tax Act, 2025
This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and consultants dealing with income computation
• Advocates and legal professionals involved in taxation matters
• Finance, accounts, and compliance professionals seeking a focused legal reference
Whether used in academic study, tax practice this updated 2026 edition delivers a reliable and current reference on the deduction provisions applicable to computation of total income under the Income Tax Act, 2025.
Frequently asked questions
What is Deductions to be made in Computing Total Income (Soft Copy)?+
Deductions to be made in Computing Total Income is devoted entirely to Chapter VIII of the Income Tax Act, 2025 - Sections 122 to 154. It is by Ram Dutt Sharma, updated as amended by the Finance Act, 2026. At a glance Based on Chapter VIII of the Income Tax Act, 2025, Sections 12
How much does Deductions to be made in Computing Total Income (Soft Copy) cost?+
Deductions to be made in Computing Total Income (Soft Copy) is available for ₹575 (MRP ₹720) on Conferenza, with fast delivery.
Which exam is Deductions to be made in Computing Total Income (Soft Copy) for?+
Practice — Income Tax.
Is Deductions to be made in Computing Total Income (Soft Copy) good for self-study of Income Tax?+
Deductions to be made in Computing Total Income (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Deductions to be made in Computing Total Income (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Deductions to be made in Computing Total Income (Soft Copy) available as a free PDF download?+
Deductions to be made in Computing Total Income (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.