The Income Tax Act, 1961 (AIBE) is a Practice book on Income Tax on Conferenza, priced at ₹930 (25% off MRP ₹1,245). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹930 · 25% off
- Course
- Practice
- Subject
- Income Tax
The Income Tax Act, 1961 (AIBE)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
A bare Act edition of the Income Tax Act, 1961, updated with all amendments made by the Finance Act, 2026. The text is printed exactly as enacted, without commentary or interpretation.
At a glance
| Act | The Income Tax Act, 1961 |
| Amended by | The Finance Act, 2026 (Act 4 of 2026, dated 30-3-2026) |
| Format | Bare Act without notes |
| 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 of income
- Taxation of individuals, HUFs, firms, LLPs, companies and non-residents
- Computation procedures, return filing obligations, assessment, reassessment and appeals
- Penalties, prosecutions and recovery procedures, with TDS, TCS and advance tax provisions
- Special provisions on international taxation and transfer pricing, plus the latest rates, surcharge, cess, exemptions and rebates
Who should buy this
- AIBE aspirants who need the tax statute in bare form
- Practitioners in law, taxation, finance and accounting
- Anyone who needs the current statutory text for accurate referencing
Publisher's description
This edition of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2026 (Act 4 of 2026, dated 30-3-2026), serves as a comprehensive and reliable legal reference for students preparing for the All India Bar Examination (AIBE), as well as professionals in law, finance, taxation, and accounting. The book presents the bare text of the law—precisely as enacted—without commentary or interpretation, making it ideal for examination purposes and legal referencing. It includes all the provisions of the Income Tax Act, 1961, as they stand today, after being fully revised in light of the latest Finance Act. This ensures complete alignment with current legislative frameworks and real-world applicability in legal and financial practice.
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 of Income and Aggregation of Income
• Taxation of Individuals, HUFs, Firms, LLPs, Companies, and Non-residents
• Computation Procedures and Return Filing Obligations
• Assessment, Reassessment, and Appeals Mechanisms
• Penalties, Prosecutions, and Recovery Procedures
• TDS/TCS Provisions and Advance Tax
• Special Provisions for International Taxation and Transfer Pricing
• Updates on the latest surcharge, cess, exemptions, rebates, and tax rates applicable for FY 2026–27
This edition is particularly suitable for:
• AIBE aspirants seeking a statutorily accurate resource
• Law students and academicians needing the most current version of the Act for coursework and projects
• Chartered accountants and tax consultants requiring a practical legal reference
• Litigators and legal professionals involved in taxation-related cases
• Corporate finance and compliance officers ensuring regulatory adherence
Whether used in the exam hall, the office, or in academic study, this updated text delivers the full legislative authority of the Income Tax Act, 1961, as it applies in 2026.
Frequently asked questions
What is The Income Tax Act, 1961 (AIBE)?+
A bare Act edition of the Income Tax Act, 1961, updated with all amendments made by the Finance Act, 2026. The text is printed exactly as enacted, without commentary or interpretation. At a glance Act The Income Tax Act, 1961 Amended by The Finance Act, 2026 (Act 4 of 2026, dated
How much does The Income Tax Act, 1961 (AIBE) cost?+
The Income Tax Act, 1961 (AIBE) is available for ₹930 (MRP ₹1245) on Conferenza, with fast delivery.
Which exam is The Income Tax Act, 1961 (AIBE) for?+
Practice — Income Tax.
Is The Income Tax Act, 1961 (AIBE) good for self-study of Income Tax?+
The Income Tax Act, 1961 (AIBE) 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. The Income Tax Act, 1961 (AIBE) 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 The Income Tax Act, 1961 (AIBE) available as a free PDF download?+
The Income Tax Act, 1961 (AIBE) 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.