Direct Taxes Manual (In 3 Volumes) | Containing Income Tax Act and Rules | As Amended by The Finance Act, 2026

Direct Taxes Manual (In 3 Volumes), 34th Edition (2026), is a comprehensive and authoritative compendium on direct tax laws in India. Updated in line with the Finance Act, 2026, this three-volume set consolidates the Income Tax Act, 2026 along with allied Acts, Rules, and procedural guidance. It is designed to provide a complete reference on substantive law, compliance framework, and practical application, making it an indispensable resource for tax professionals and legal practitioners.

Key Features:

• Complete and updated text of the Income Tax Act, 2026 along with relevant Allied Acts
• Incorporates amendments introduced by the Finance Act, 2026 with clarity
• Volume-wise structured approach covering law, rules, and practical procedures
• Digest of CBDT Circulars presenting departmental interpretations and positions
• Concise summaries of landmark Supreme Court rulings for quick reference
• Detailed coverage of Income Tax Rules, 2026 with FAQs and guidance on statutory forms
• Inclusion of allied rules and emerging compliance mechanisms like faceless and e-schemes
• Dedicated procedural guide ("Do It Yourself") for step-by-step compliance and practice
• Coverage of advanced topics including transfer pricing and taxation of non-residents
• “Amendments at a Glance” for quick tracking of legislative changes

This manual is ideal for tax practitioners, chartered accountants, advocates, corporate tax professionals, academicians, and students seeking a comprehensive and practical reference on direct tax law and procedure in India.