Income Tax Act, 2025 | Including Judicial Pronouncement and Comparative Table (1961 vs 2025) | As Amended by The Finance Act, 2026

The 2nd Edition of The Income Tax Act, 2025 by Girish Ahuja is a comprehensive and updated legal reference incorporating amendments introduced by the Finance Act, 2026. Designed to present the statutory provisions in a clear and structured manner, this edition serves as a reliable source for understanding the newly enacted tax framework. It also bridges the transition from the earlier law by providing a comparative perspective between the Income Tax Act, 1961 and the Income Tax Act, 2025.

Key Features:

• Incorporates all amendments made by the Finance Act, 2026
• Includes relevant judicial pronouncements for practical legal insight
• Comparative table showing provisions of Income Tax Act, 1961 vis-a-vis Income Tax Act, 2025 and vice versa
• Structured and reader-friendly presentation for ease of reference
• Useful for legal interpretation, tax planning, and compliance
• Detailed subject index for quick navigation

This book is ideal for law students, CA/CS/CMA aspirants, tax practitioners, legal professionals, accountants, and finance professionals seeking an updated and practical understanding of the Income Tax Act, 2025.