Income Tax Interlinked | As Per Income Tax Act, 2025 & Income Tax Rules, 2026 | Act, Rules, Case Laws | Useful Analysis of Statutory Provisions & Rules

Bharat's Income Tax Interlinked is a modern and comprehensive taxation reference book designed to simplify the relationship between the Income Tax Act, 2025 and Income Tax Rules, 2026. Authored by Rishabh Aggarwal, Prof. (Dr.) Vaibhav Goel Bhartiya, and CA Mayank Agarwal, this 2026 edition provides a structured analysis of statutory provisions, procedural rules, and relevant case laws. The book helps readers understand how sections of the Act connect with rules and judicial interpretations, making it a practical tool for research, compliance, advisory work, and academic learning. It is especially valuable for professionals dealing with the new income tax framework in India.

Key Features

• Detailed analysis of statutory provisions and rules
• Summarised case laws for quick reference
• Inter linkage charts for easy understanding
• Comparative tables of sections and rules
• Covers Income Tax Act, 2025 provisions
• Includes Income Tax Rules, 2026 framework
• Structured for practical taxation use
• Helpful for research and compliance matters

This book is highly suitable for Chartered Accountants, tax consultants, advocates, auditors, finance professionals, academicians, and business owners dealing with direct tax matters in India. It is equally beneficial for CA, CS, CMA, B.Com, MBA, and law students preparing for taxation exams or professional practice. Researchers, policymakers, and professionals seeking a clear understanding of the interaction between statutory provisions, rules, and case laws will also find this book extremely useful.

CHAPTER I: Preliminary
CHAPTER II: Basis of Charge
CHAPTER III: Incomes Which Do Not Form Part of Total Income
CHAPTER IV: Computation of Total Income
CHAPTER V: Income of Other Persons Included in Total Income of Assessee
CHAPTER VI: Aggregation of Income
CHAPTER VII: Set Off, or Carry Forward and Set Off of Losses
CHAPTER VIII: Deductions to be Made in Computing Total Income
CHAPTER IX: Rebates and Reliefs
CHAPTER X: Special Provisions Relating to Avoidance of Tax
CHAPTER XI: General Anti-Avoidance Rule
CHAPTER XII: Mode of Payment in Certain Cases, etc.
CHAPTER XIII: Determination of Tax in Special Cases
CHAPTER XIV: Tax Administration
CHAPTER XV: Return of Income
CHAPTER XVI: Procedure for Assessment
CHAPTER XVII: Special Provisions Relating to Certain Persons
CHAPTER XVIII: Appeals, Revisions and Alternate Dispute Resolutions
CHAPTER XIX: Collection and Recovery of Tax