Income Tax Act, 2025

This 2nd Edition of the Income Tax Act, 2025, as amended by the Finance Act, 2026, is a comprehensive and up-to-date legal reference designed for students, legal professionals, tax practitioners, accountants, and finance professionals. Edited by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, this publication by Commercial Law Publishers (India) Pvt. Ltd. presents the statutory text in a structured and practical format for academic, professional, and examination use.

The book contains the updated provisions of the Income Tax Act, 2025, revised in light of the latest amendments introduced by the Finance Act, 2026, ensuring that readers have access to the law as it currently stands. It is especially valuable for those who require an accurate legislative source for legal interpretation, compliance, tax planning, and day-to-day professional reference.