Income Tax Act, 1961 | Also Containing Departmental Views, Gist of Supreme Court Rulings | As Amended by The Finance Act, 2026

This book is a comprehensive and up-to-date edition of the Income Tax Act, 1961, incorporating all amendments up to the Finance Act, 2026. Published by Bharat Law House, the 38th edition (2026) provides the bare act along with essential supporting material such as departmental views and key judicial rulings. It serves as a reliable reference for understanding statutory provisions governing direct taxation in India, offering clarity on income tax law, compliance, and interpretation.

Key Features:

• Complete and updated text of the Income Tax Act, 1961
• Incorporates amendments up to the Finance Act, 2026
• Includes departmental views (gist of CBDT circulars)
• Covers important Supreme Court rulings
• Designed for quick reference and practical use
• Suitable for professionals and academic purposes

This book is highly beneficial for Chartered Accountants, tax practitioners, and financial professionals who require an updated and authoritative reference on income tax law. It is also useful for CA, CS, CMA students and law students specializing in taxation.