INCOME TAX ACT, 2025 by CA Pramod Jain & CA Shreya Jain
Income Tax Act, 2025 by CA Pramod Jain & CA Shreya Jain
Description
This book on the Income Tax Act, 2025 serves as a comprehensive and practical guide to understanding income tax law. It is organized into four key components:
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Bare Act of the Income Tax Act, 2025:
Presents statutory provisions with easy navigation through headings and sub-headings.
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Concise Commentary:
Offers focused and concise comments, including comparative notes to the Income Tax Act, 1961.
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Case Laws:
Summarizes important judicial pronouncements and extracts the core principles of law and their practical application.
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Gist of Important Circulars and Notifications under the Income Tax Act, 1961:
Consolidates key circulars and notifications from the old Act, offering historical context and interpretive guidance, especially where the 2025 law maintains continuity with the 1961 framework.