The Income Tax Act, 1961 (AIBE) (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹745 (20% off MRP ₹930). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹745 · 20% off
- Course
- Practice
- Subject
- Income Tax
The Income Tax Act, 1961 (AIBE) (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
This is the AIBE edition of the Income Tax Act, 1961, giving the bare text precisely as enacted, without commentary or interpretation. It is updated with all amendments introduced by the Finance Act, 2026.
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 text, no commentary - AIBE edition |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Definitions and scope of total income, residential status and tax incidence
- All heads of income - salaries, house property, profits and gains of business or profession, capital gains and other sources
- 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 and return filing obligations, with assessment, reassessment and appeals
- Penalties, prosecutions and recovery, TDS/TCS and advance tax, and special provisions on international taxation
Who should buy this
- All India Bar Examination (AIBE) candidates who need the permitted bare Act
- Law students working directly from the statute
- Legal, finance and accounting professionals wanting a clean statutory copy
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) (Soft Copy)?+
This is the AIBE edition of the Income Tax Act, 1961, giving the bare text precisely as enacted, without commentary or interpretation. It is updated with all amendments introduced by the Finance Act, 2026. At a glance Act The Income Tax Act, 1961 Amended by The Finance Act, 2026
How much does The Income Tax Act, 1961 (AIBE) (Soft Copy) cost?+
The Income Tax Act, 1961 (AIBE) (Soft Copy) is available for ₹745 (MRP ₹930) on Conferenza, with fast delivery.
Which exam is The Income Tax Act, 1961 (AIBE) (Soft Copy) for?+
Practice — Income Tax.
Is The Income Tax Act, 1961 (AIBE) (Soft Copy) good for self-study of Income Tax?+
The Income Tax Act, 1961 (AIBE) (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. The Income Tax Act, 1961 (AIBE) (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 The Income Tax Act, 1961 (AIBE) (Soft Copy) available as a free PDF download?+
The Income Tax Act, 1961 (AIBE) (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.