Income Tax Act, 1961 (Pocket Edition) by Dr. Girish Ahuja & Dr. Ravi Gupta is a Practice book on Income Tax on Conferenza, priced at ₹836 (30% off MRP ₹1,195). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹836 · 30% off
- Course
- Practice
- Subject
- Income Tax

Income Tax Act, 1961 (Pocket Edition)
by Dr. Girish Ahuja & Dr. Ravi Gupta
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Author
- Dr. Girish Ahuja & Dr. Ravi Gupta
- Publisher
- Commercial Law Publishers
About this book
A pocket-sized edition of the bare Income Tax Act, 1961, incorporating the amendments made by the Finance Act, 2025 along with relevant judicial decisions and CBDT circulars. It carries the full statutory text in a portable format.
At a glance
| Edition | 14th Edition, 2025 (Pocket Edition) |
| Editor | Dr. Girish Ahuja and Dr. Ravi Gupta |
| Amended by | Finance Act, 2025 (Act 7 of 2025, dt. 29-3-2025) |
| Publisher | Commercial Law Publishers |
What's inside
- Preliminary provisions, definitions, scope of total income and residential status
- All five heads of income, Chapter VI-A deductions, special-provision incentives, set-off and carry forward, and clubbing
- Taxation of individuals, HUFs, firms, LLPs, companies and non-residents, plus international taxation and transfer pricing
- Returns, assessments, reassessments and appeals; penalties, prosecutions and recovery
- TDS/TCS and advance tax; surcharge, cess, rebates and exemptions for FY 2025-26
- Relevant judicial decisions and CBDT circulars, arranged for quick reference
Who should buy this
- Practitioners who want the Act to carry to court, client meetings and offices
- Students who need the bare Act in classrooms without the bulk of the full-size volume
- Professionals wanting the same content as the standard edition in a handy size
Publisher's description
This 14th Edition (2025) – Pocket Edition of Income Tax Act, edited by Dr. Girish Ahuja and Dr. Ravi Gupta, incorporates all amendments introduced by the Finance Act, 2025 (Act 7 of 2025, dated 29-3-2025) along with relevant judicial decisions and CBDT circulars. Compact and portable, it serves as a convenient yet comprehensive legal reference for tax practitioners, students, and professionals on the go.
The book presents the complete statutory text of the Income Tax Act, 1961, as amended, arranged systematically for quick reference. Its handy format makes it ideal for carrying to classrooms, offices, courtrooms, and client meetings while still retaining the accuracy and completeness of the full-sized edition.
The content spans the full scope of the Income Tax Act, including:
• Preliminary provisions, definitions, and scope of total income
• Residential status and tax incidence
• Heads of income – salaries, house property, business or profession, capital gains, and other sources
• Deductions under Chapter VI-A and incentives under special provisions
• Provisions relating to set-off and carry forward of losses
• Clubbing of income, aggregation, and computation rules
• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents
• Special provisions for international taxation and transfer pricing
• Filing of returns, assessments, reassessments, and appeals
• Penalties, prosecutions, and recovery procedures
• TDS/TCS provisions and advance tax requirements
• Surcharge, cess, rebates, and exemptions applicable for FY 2025–26
• Relevant judicial decisions and CBDT circulars for practical interpretation
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates practising in taxation
• Law and commerce students preparing for professional examinations
• Corporate tax managers ensuring compliance with the latest provisions
• Academicians and researchers in taxation and fiscal policy
Whether used in academic preparation, professional practice, or fieldwork, this pocket edition delivers the full legislative authority of the Income Tax Act, 1961, in a compact and accessible form.
Frequently asked questions
What is Income Tax Act, 1961 (Pocket Edition)?+
A pocket-sized edition of the bare Income Tax Act, 1961, incorporating the amendments made by the Finance Act, 2025 along with relevant judicial decisions and CBDT circulars. It carries the full statutory text in a portable format. At a glance Edition 14th Edition, 2025 (Pocket E
Who is the author of Income Tax Act, 1961 (Pocket Edition)?+
Dr. Girish Ahuja & Dr. Ravi Gupta (Commercial Law Publishers).
How much does Income Tax Act, 1961 (Pocket Edition) cost?+
Income Tax Act, 1961 (Pocket Edition) is available for ₹836 (MRP ₹1195) on Conferenza, with fast delivery.
Which exam is Income Tax Act, 1961 (Pocket Edition) for?+
Practice — Income Tax.
Is Income Tax Act, 1961 (Pocket Edition) good for self-study of Income Tax?+
Income Tax Act, 1961 (Pocket Edition) 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 (Pocket Edition) by Dr. Girish Ahuja & Dr. Ravi Gupta 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 (Pocket Edition) available as a free PDF download?+
Income Tax Act, 1961 (Pocket Edition) 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.