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This 2025–2026 Edition of The Budget With Notifications, compiled and analysed by Dr. Girish Ahuja and Dr. Ravi Gupta, published by Commercial Law Publishers (India) Pvt. Ltd., presents a comprehensive and authoritative coverage of the Union Budget and its implications across key tax domains — Income Tax, GST, and Customs.
The book provides detailed commentary, section-wise amendments, and relevant notifications, enabling readers to understand the practical impact of budgetary changes. Each provision is explained with clarity and context, supported by analytical insights from eminent tax experts.
Key features include:
• Complete coverage of the Union Budget 2025–26 provisions
• Detailed amendments in Income Tax Law, GST, and Customs
• Notifications and circulars relevant to each change
• Expert analysis on the policy rationale and likely impact of provisions
• Comparative references to earlier laws for ease of understanding
• Practical implications for taxpayers, businesses, and professionals
An essential reference for:
• Chartered Accountants, tax practitioners, and lawyers
• Corporate tax and finance teams
• Government officers and regulators
• Students of taxation and commerce
By combining statutory updates with expert interpretation, this book serves as a ready reckoner for professionals navigating the financial and regulatory landscape post-Budget 2025–26.
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