Income Tax Act 1961

This book is a thoroughly updated and authoritative edition of the Income Tax Act, 1961, incorporating all amendments introduced by the Finance Act, 2026. Edited by CA. (Dr.) Girish Ahuja, a leading expert in taxation, the 15th edition provides a comprehensive and structured presentation of India’s direct tax law. It integrates statutory provisions with relevant judicial decisions and CBDT circulars, ensuring a holistic understanding of tax law and its practical application. Designed for both academic and professional use, the book serves as a dependable reference for navigating India’s evolving taxation landscape.

Key Features

• Updated with all amendments as per Finance Act, 2026
• Includes relevant judicial decisions for practical interpretation
• Incorporates CBDT circulars for administrative clarity
• Section-wise arrangement for easy navigation
• Detailed analysis of Finance Act, 2026 provisions
• Comprehensive coverage of Income Tax Act, 1961
• Authored by renowned taxation expert CA. (Dr.) Girish Ahuja
• Suitable for both reference and exam preparation

This book is ideal for Chartered Accountants, tax professionals, advocates, and financial consultants who require an authoritative and updated reference on income tax law. It is equally beneficial for CA, CS, and CMA students preparing for professional examinations, as well as law students specializing in taxation law. Academicians and researchers will also find this edition valuable for in-depth study and analysis of statutory provisions, amendments, and judicial interpretations.