Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹635 (20% off MRP ₹795). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
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- Practice
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- Income Tax
Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
This is the Income Tax Act, 2025 as a Bare Act with short comments, updated with all amendments introduced by the Finance Act, 2026. Its most useful feature is a comparative table mapping the 1961 Act to the 2025 Act and back, for anyone migrating to the new statute.
At a glance
| Act | The Income Tax Act, 2025 (Act No. 30 of 2025, dated 21-8-2025), effective 01-04-2025 |
| Amended by | The Finance Act, 2026 (Act 4 of 2026, dated 30-3-2026) |
| Applies from | Assessment Year 2026 onward |
| Format | Bare Act with short comments (Regular) |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- The complete provisions of the Income Tax Act, 2025 as revised by the Finance Act, 2026
- A comparative table showing provisions of the Income Tax Act, 1961 and the corresponding provisions of the 2025 Act, and vice versa
- Definitions, scope and charging provisions
- Residential status and incidence of taxation
- Classification and computation of income under the statutory scheme
- Short comments throughout to give context without departing from the statutory language
Who should buy this
- Tax professionals, advocates and accountants working under the new Act
- Corporate advisors handling the transition from the 1961 law
- Students and candidates for competitive and professional examinations
Publisher's description
This edition of The Income Tax Act, 2025, enacted as Act No. 30 of 2025 dated 21-8-2025 and effective from 01-04-2025, updated with all amendments introduced by The Finance Act, 2026 (Act 4 of 2026, dated 30-3-2026), serves as a comprehensive and dependable legal reference for students, tax professionals, advocates, accountants, corporate advisors, and candidates preparing for competitive and professional examinations. Published as a Bare Act with short comments, this volume presents the statutory text in an accurate and accessible format, making it highly useful for legal study, practical taxation work, and authoritative referencing.
The book contains the complete provisions of the newly enacted Income Tax Act, 2025, revised in line with the latest Finance Act, 2026, ensuring alignment with the current legislative framework and tax regime applicable from Assessment Year 2026 onward. It is particularly valuable for readers seeking to understand the transition from the earlier law to the new taxation code.
A key feature of this edition is the inclusion of a comparative table showing provisions of the Income Tax Act, 1961 and corresponding provisions of the Income Tax Act, 2025, and vice-versa, enabling smooth cross-reference and interpretation during the migration to the new statute.
The content spans the full scope of modern income tax law, including:
• Definitions, scope, and charging provisions
• Residential status and incidence of taxation
• Classification and computation of taxable income
• Salaries, house property, business income, capital gains, and other sources
• Deductions, exemptions, rebates, and relief provisions
• Set-off and carry forward of losses
• Taxation of individuals, HUFs, firms, LLPs, companies, and non-residents
• Return filing procedures and compliance obligations
• Assessment, reassessment, appeals, and dispute resolution
• Penalties, recovery, prosecution, and enforcement measures
• TDS, TCS, advance tax, and withholding obligations
• Transitional provisions from the 1961 Act to the 2025 Act
• Amendments introduced by the Finance Act, 2026
This edition is particularly suitable for:
• Law students and academicians studying India’s reformed direct tax framework
• Chartered accountants, tax consultants, and finance professionals needing an updated statutory reference
• Advocates and litigators handling income tax matters
• Corporate compliance officers ensuring regulatory adherence
• Examination candidates requiring the latest Bare Act text with concise guidance
Whether used in the classroom, office, courtroom, or examination hall, this updated edition of The Income Tax Act, 2025 delivers the full legislative authority of India’s new income tax law with practical comparative support and current amendments as applicable in 2026.
Frequently asked questions
What is Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy)?+
This is the Income Tax Act, 2025 as a Bare Act with short comments, updated with all amendments introduced by the Finance Act, 2026. Its most useful feature is a comparative table mapping the 1961 Act to the 2025 Act and back, for anyone migrating to the new statute. At a glance
How much does Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) cost?+
Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) is available for ₹635 (MRP ₹795) on Conferenza, with fast delivery.
Which exam is Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) for?+
Practice — Income Tax.
Is Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) good for self-study of Income Tax?+
Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (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. Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (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 Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (Soft Copy) available as a free PDF download?+
Income Tax Act, 2025 As amended by The Finance Act, 2026 (Regular) (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.