Swamy Income Tax on Salaries | A.Y. 2026-2027 | As Amended by the Finance Act, 2026

Swamy Income Tax on Salaries is a practical and authoritative guide for Assessment Year 2026-27, comprehensively revised in line with the Income Tax Act, 2025, as amended by the Finance Act, 2026, and the Income Tax Rules, 2026. Designed to simplify salary taxation, it provides clear explanations and reliable reference material for accurate tax computation, compliance, and day-to-day payroll administration.

Key Features:

• Fully revised based on the new Income Tax Act, 2025, as amended by the Finance Act, 2026, and the new Income Tax Rules, 2026.
• Practical notes explaining the provisions relating to taxation of salaries.
• Solved problems incorporating the latest amendments for Assessment Year 2026–27.
• Step-by-step guidance on the computation of income from house property.
• Model tax calculations and assistance with filing income tax returns.
• Covers recoveries of advances and court attachment procedures.
• Ready Reckoner tables for income tax under both the old and new tax regimes.
• Concise, practice-oriented format for easy application in payroll and tax-related work.

This book is a must-have for every officer paying Income Tax, every pay-bill clerk, every pay disbursing officer, and every candidate for the AAO and departmental examinations.