The Income Tax Act 2025

Shreeram’s The Income Tax Act 2025 is a comprehensive legal reference book containing the updated provisions of the Income Tax Act, 2025, amended by the Finance Act, 2026 (4 of 2026) effective from 1 April 2026. Designed for professionals, students, and businesses, this edition presents the latest statutory changes in an accessible format. It also includes a comparative table between the Income Tax Act, 1961 and the new Income Tax Act, 2025, helping readers understand structural and legislative transitions in India’s taxation framework. This publication serves as a dependable source for income tax law interpretation, compliance, return filing understanding, and professional practice.

Key Features

• Updated with Finance Act, 2026 amendments
• Effective from 1-4-2026 changes included
• Comparative Table (1961 vs 2025 Act)
• Handy edition for daily professional use
• Useful for tax planning and compliance reference
• Structured legal text for quick consultation
• Trusted publication for taxation professionals
• Suitable for office, court, and academic reference

This book is highly suitable for Chartered Accountants, tax consultants, advocates, corporate finance professionals, auditors, and business owners who regularly deal with Indian direct tax laws. It is equally valuable for CA, CS, CMA, B.Com, LLB, and competitive exam students who need updated taxation material for study and exam preparation. Government officers, legal researchers, and academicians can also benefit from this edition as a current reference source on India’s revised income tax legislation.