Income Tax Act, 1961 As Amended by Finance Act, 2026 by CA (Adv.) Rahul Agrawal & Dr. Girish Ahuja is a Practice book on Income Tax on Conferenza, priced at ₹2,096 (25% off MRP ₹2,795). Published by Commercial Law Publishers. Order online with fast delivery across India.
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- ₹2,096 · 25% off
- Course
- Practice
- Subject
- Income Tax

Income Tax Act, 1961 As Amended by Finance Act, 2026
by CA (Adv.) Rahul Agrawal & Dr. Girish Ahuja
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Author
- CA (Adv.) Rahul Agrawal & Dr. Girish Ahuja
- Publisher
- Commercial Law Publishers
About this book
The Income Tax Act, 1961 in its bare statutory form, updated with all amendments introduced by the Finance Act, 2026 and carrying relevant judicial decisions and CBDT circulars. This 15th edition is edited by CA (Dr.) Girish Ahuja.
At a glance
| Edition | 15th Edition |
| Editor | CA (Dr.) Girish Ahuja, assisted by CA (Adv.) Rahul Agrawal |
| Amended by | Finance Act, 2026 |
| Publisher | Commercial Law Publishers |
What's inside
- Definitions, scope of total income, residential status and tax incidence
- All five heads of income, deductions under Chapter VI-A, set-off and carry forward of losses, and clubbing and aggregation
- Taxation of individuals, HUFs, firms, LLPs, companies and non-residents
- Computation of income, filing of returns, assessment, reassessment and appeals
- Penalties, prosecutions and recovery; TDS/TCS provisions and advance tax
- Relevant judicial decisions and CBDT circulars, with rates, exemptions and compliance requirements as per the Finance Act, 2026
Who should buy this
- Tax practitioners, advocates and accountants who need the amended bare Act to cite
- Corporate finance and compliance teams working to the 2026 provisions
- Students and academicians who want the statute with judicial and departmental annotations
Publisher's description
This 15th edition of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2026, serves as a comprehensive and authoritative legal reference for professionals in law, finance, taxation, and accounting. Edited by CA (Dr.) Girish Ahuja and assisted by CA (Adv.) Rahul Agrawal, this edition combines statutory accuracy with practical relevance by incorporating relevant judicial decisions and CBDT circulars.
The book presents the amended provisions of the Income Tax Act, 1961 in a clear and structured manner, ensuring alignment with the latest legislative and regulatory developments applicable for the year 2026. It is designed to provide both a reliable bare act reference and valuable analytical insights for real-world application.
The content spans the full scope of the Income Tax Act, including:
• Definitions and Scope of Total Income
• Residential Status and Tax Incidence
• Heads of Income – Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, and Income from Other Sources
• Deductions under Chapter VI-A
• Set-off and Carry Forward of Losses
• Clubbing and Aggregation of Income
• Taxation of Individuals, HUFs, Firms, LLPs, Companies, and Non-residents
• Computation of Income and Filing of Returns
• Assessment, Reassessment, and Appeals
• Penalties, Prosecutions, and Recovery
• TDS/TCS Provisions and Advance Tax
• Incorporation of Relevant Judicial Decisions and CBDT Circulars
• Updated Provisions as per Finance Act, 2026 including latest rates, exemptions, and compliance requirements
This edition is particularly suitable for:
• Law students and academicians requiring current statutory material with practical insights
• Chartered accountants and tax practitioners needing a dependable reference with case law support
• Legal professionals handling taxation matters and litigation
• Corporate professionals ensuring compliance with evolving tax regulations
Whether used for academic study, professional practice, or examination preparation, this updated edition delivers a complete and current understanding of the Income Tax Act, 1961 as amended by the Finance Act, 2026.
Frequently asked questions
What is Income Tax Act, 1961 As Amended by Finance Act, 2026?+
The Income Tax Act, 1961 in its bare statutory form, updated with all amendments introduced by the Finance Act, 2026 and carrying relevant judicial decisions and CBDT circulars. This 15th edition is edited by CA (Dr.) Girish Ahuja. At a glance Edition 15th Edition Editor CA (Dr.)
Who is the author of Income Tax Act, 1961 As Amended by Finance Act, 2026?+
CA (Adv.) Rahul Agrawal & Dr. Girish Ahuja (Commercial Law Publishers).
How much does Income Tax Act, 1961 As Amended by Finance Act, 2026 cost?+
Income Tax Act, 1961 As Amended by Finance Act, 2026 is available for ₹2096 (MRP ₹2795) on Conferenza, with fast delivery.
Which exam is Income Tax Act, 1961 As Amended by Finance Act, 2026 for?+
Practice — Income Tax.
Is Income Tax Act, 1961 As Amended by Finance Act, 2026 good for self-study of Income Tax?+
Income Tax Act, 1961 As Amended by Finance Act, 2026 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. Income Tax Act, 1961 As Amended by Finance Act, 2026 by CA (Adv.) Rahul Agrawal & Dr. Girish Ahuja 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 Income Tax Act, 1961 As Amended by Finance Act, 2026 available as a free PDF download?+
Income Tax Act, 1961 As Amended by Finance Act, 2026 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.