This authoritative textbook offers a structured and in-depth study of Income Tax law in India. Authored by CA (Dr.) Girish Ahuja and Dr. Ravi Gupta, the 51st edition is fully updated for the Assessment Year 2026-27 and aligned with the syllabus for May 2026, September 2026, and January 2027 examinations. The book presents income tax provisions in a systematic manner, combining statutory law with practical interpretation to facilitate a clear understanding and effective exam preparation.
Key Features:
- Comprehensive coverage of Indian Income Tax law
- Updated as per Assessment Year 2026?27
- Systematic explanation of provisions with logical sequencing
- Practical illustrations for better conceptual clarity
- Exam-oriented presentation for professional courses
- Authored by leading experts in taxation law
This book is especially useful for students of CA Inter, CMA Inter, CS Executive, and candidates pursuing other specialised studies in taxation. It also serves as a reliable reference for tax practitioners, accountants, academicians, and professionals seeking an updated and authoritative guide to Income Tax law in India.