Personal Income Tax

Name: Personal Income Tax
Brand: commerciallawpublishers
SKU: personal-income-tax-mjpges3e-1rky
Price: 439.2 INR
Availability: InStock
Author: G. Sekar
ISBN: 9789356036017

by G. Sekar (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

9789356036017

Publisher

commerciallawpublishers

Language

English

Edition

20th Edition

About the Author

G. Sekar is a Chartered Accountant in practice for the last 37 years. Board Member of Airports Authority of India (AAI) - 2019-22 Chairman - Direct Taxes Committee of ICAI - 2014 Chairman - Ind AS Implementation Committee 2021 Member of Consultative Advisory Group (CAG) (2017?2019) of the prestigious International Accounting Education Standards Board (IAESB) It is worthy to note that he is the Fist Indian to be part of the CAG Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style. - Member of the Expert Study Group Committee, Central Board of Direct Taxes, New Delhi, to study the Direct Tax Code Bill in 2006. - Recipient of Special Award from the Income Tax Department in 2011, during their ?150 Years of Income Tax in India? Celebrations, for his contribution and service to the Income Tax Department. - Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc. Commerce Graduate, Gold Medallist & Rank Holder from Madurai Kamaraj University. - Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc.

About the Book

This 20th Edition (2025) of Personal Income Tax by CA G. Sekar, B.Com., FCA, is fully updated as amended by the Finance Act, 2025 for the Financial Year 2025–2026. Written in a simplified manner, it serves as a practical and reliable guide for individuals, tax professionals, and students seeking a clear understanding of personal taxation under Indian law.

The book presents the provisions of the Income Tax Act, 1961, relevant to individuals, in a structured, easy-to-follow format. It combines statutory provisions with practical explanations, illustrations, and tax computation examples to make the subject accessible to all readers.

The content spans the full scope of personal income tax, including:

• Basic concepts of income tax law and scope of total income

• Residential status and its effect on tax liability

• Detailed computation under various heads of income – salaries, house property, business or profession, capital gains, and other sources

• Deductions under Chapter VI-A applicable to individuals

• Tax rates, rebates, exemptions, and incentives for the Financial Year 2025–26

• Set-off and carry forward of losses for individuals

• Clubbing of income provisions

• Advance tax, TDS, and tax payment procedures for individuals

• Filing of returns – procedures, due dates, and e-filing guidance

• Common errors in return filing and their remedies

• Practical illustrations for tax computation in various scenarios

• Ready-reference tax tables and compliance checklists for individuals

This edition is particularly suitable for:

• Salaried employees, professionals, and business owners managing their personal tax compliance

• Chartered accountants, tax consultants, and financial planners advising individuals

• Law and commerce students preparing for taxation subjects

• Academicians and trainers teaching personal income tax law

Whether used for self-assessment, client advisory, or academic study, this updated edition delivers a complete, practical, and easy-to-understand guide to personal taxation for the Financial Year 2025–2026.

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