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Description Combo Income Tax Book Offer at Flat 38% Discount for a limited period Free Shipping Published by Bharat Publishers 1 .Income Tax Act 2025 by Bharat – 2026 Edition Income Tax Act, 2025 as amended by Finance Act 2026 w.e.f. Tax Year 01.04.2026 – 39th Edition (2026) is a comprehensive and updated bare act covering the latest framework of India’s direct taxation law. Authored by Bharat’s and published by Bharat Publishers, this edition incorporates the most recent amendments, provisions, and structural updates applicable as on 2026. With 1536 pages of detailed statutory content, the book presents the complete Income Tax Act, 2025 in a clear and well-organized format, making it ideal for quick reference and practical use. This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals involved in tax compliance, advisory, and litigation. �� Key Features: Complete and updated Income Tax Act, 2025 Includes latest amendments and statutory provisions Clear and structured bare act format Trusted publication by Bharat Publishers Index Chapter Content Page Bharat? 5 THE INCOME-TAX ACT, 2025 Statement of Objects and Reasons 1 1 PRELIMINARY 3 2 BASIS OF CHARGE 37 3 INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 57 4 COMPUTATION OF TOTAL INCOME 59 5 INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE 217 6 AGGREGATION OF INCOME 222 7 SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES 226 8 DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 242 9 REBATES AND RELIEFS 286 10 SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 292 11 GENERAL ANTI-AVOIDANCE RULE 317 12 MODE OF PAYMENT IN CERTAIN CASES ETC. 323 13 DETERMINATION OF TAX IN SPECIAL CASES 328 14 TAX ADMINISTRATION 400 15 RETURN OF INCOME 428 16 PROCEDURE FOR ASSESSMENT 447 17 SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS 503 18 APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS 470 19 COLLECTION AND RECOVERY OF TAX 590 20 REFUNDS 684 21 PENALTIES 691 22 OFFENCES AND PROSECUTION 712 23 MISCELLANEOUS 727 Annexure 1 Statutory provisions of 1961 Act relevant for 2025 Act 869 Annexure 2 Allied Laws Referred to in Income-tax Act, 2025 961 Annexure 3 Old provisions of Income Tax Act, 2025, as they existed prior to being amended by the Finance Act, 2026 1179 Annexure 4 Judicial interpretations based on analogous provisions of 1961 Act 1197 Annexure 5 Words and phrases in 2025 Act explained judicially 1245 2. Income Tax Rules 2026 by Bharat Get the latest “Income Tax Rules” (36th Edition, 2026) by Bharat’s, published by Bharat Publishers. A comprehensive 1592-page guide covering the latest tax regulations. CONTENTS at a glance DIVISION ONE INCOME TAX & ALLIED RULES 1. The Income-tax Rules, 2026 1.1 Text of Rules & Forms 1.1 Table 1: Corresponding Rule of I.T. Rules, 1962 = I.T. Rules, 2026 1.21 Table 2: Corresponding Form of I.T. Rules, 1962 = I.T. Rules, 2026 1.25 2. The Income-tax Rules, 1962 2.1 Text of Rules and Forms 2.1 Subject Index 2.1493 Annexure 1: Income Computation and Disclosure Standards A. Income Computation and Disclosure Standard I relating to accounting policies 2.1513 B. Income Computation and Disclosure Standard II relating to valuation of inventories 2.1515 C. Income Computation and Disclosure Standard III relating to construction contracts 2.1518 D. Income Computation and Disclosure Standard IV relating to revenue recognition 2.1522 E. Income Computation and Disclosure Standard V relating to tangible fixed assets 2.1524 F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates 2.1526 G. Income Computation and Disclosure Standard VII relating to government grants 2.1529 H. Income Computation and Disclosure Standard VIII relating to securities 2.1531 I. Income Computation and Disclosure Standard IX relating to borrowing costs 2.1533 J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets 2.1535 Circular No. 10/2017, dated 23-3-2017: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 2.1538 3. The Income-tax (Certificate Proceedings) Rules, 1962 3.1 Text of Rules and Forms 3.1 Chronological list of amendments 3.4 Subject Index 3.48 4. The Income-tax (Appellate Tribunal) Rules, 1963 4.1 Text of Rules and Forms 4.1 Chronological list of amendments 4.2 CBDT Instruction: Revision of monetary limits for filing of appeals by the department before Income-tax Appellate Tribunal, High Courts and Supreme Court — Measures for reducing litigation — Regarding 4.24 Instructions regarding e-payment of ITAT fees 4.26 Subject Index 4.27 5. Income-tax (Dispute Resolution Panel) Rules, 2009 5.1 Text of the Rules 5.1 Chronological list of amendments 5.2 6. The Income-tax Settlement Commission (Procedure) Rules, 1997 6.1 Text of the Rules 6.1 Chronological list of amendments 6.2 7. The Authority for Advance Rulings (Procedure) Rules, 1996 7.1 Text of the Rules 7.1 8. Equalisation Levy Rules, 2016 8.1 Text of the Rules 8.1 DIVISION TWO Relevant SCHEMES 9. Reverse Mortgage Scheme, 2008 9.1 [For purposes of section 47(xvi)] Text and Forms of the Scheme 9.1 10. Capital Gains Accounts Scheme, 1988 10.1 [For purposes of sections 54(2), 54B(2), 54D(2), 54F(4) and 54G(2)] Text and Forms of the Scheme 10.1 Notification: Banks authorised to receive deposits under the scheme 10.23 11. Bank Term Deposit Scheme, 2006 11.1 [For purposes of section 80C(2)(xxi)] Text and Forms of the Scheme 11.1 12. National Pension Scheme Tier II – Tax Saver Scheme, 2020 12.1 [For purposes of section 80C(2)(xxv)] Text of the Scheme 12.1 13. Faceless jurisdiction of Income-tax Authorities Scheme, 2022 13.1 [For purposes of section 130(1) and (2)] Text of the Scheme 13.1 14. e-Verification Scheme, 2021 14.1 [For purposes of section 135A(1) and (2)] Text of the Scheme 14.1 15. e-Assessment of Income Escaping Assessment Scheme, 2022 15.1 [For purposes of section 151A(1) and (2)] Text of the Scheme 15.1 16. Faceless Inquiry or Valuation Scheme, 2022 16.1 [For purposes of section 142B(1) and (2)] Text of the Scheme 16.1 17. Centralised Processing of Returns Scheme, 2011 17.1 [For purposes of section 143(1A)] Text of the Scheme 17.1 18. Faceless Assessment Scheme, 2019 18.1 (1) Faceless Assessment Scheme, 2019 18.2 [For purposes of section 143(3A)] (2) Directions under section 143(3B) for Faceless Assessment Scheme, 2019 18.19 (3) Conduct of assessment proceedings through “E-Proceeding” facility during financial year 2019-20 — regarding: Circular No. 27 of 2019, dated September 26, 2019 18.31 19. e-Settlement Scheme, 2021 19.1 [For purposes of section 245D(11) and (12)] Text of the Scheme 19.1 20. e-Dispute Resolution Scheme, 2022 20.1 [For purposes of section 245MA(3) and (4)] Text of the Scheme 20.1 21. E-advance Rulings Scheme, 2022 21.1 [For purposes of section 245R(9) and (10) and 245W(2) and (3)] Text of the Scheme 21.1 22. e-Appeals Scheme, 2023 22.1 Text of the Scheme 22.1 23. Faceless Appeal Scheme, 2021 23.1 (1) Faceless Appeal Scheme, 2021 [For purposes of section 250(6B) and (6C)] 23.2 (2) Authorised Income-tax Authorities to conduct e-appeal proceedings 23.14 24. Faceless Penalty Scheme, 2021 24.1 (1) Faceless Penalty Scheme, 2021 [For purposes of section 274(2A)] 24.2 (2) Directions under section 274(2B) for Faceless Penalty Scheme, 2021 24.15 25. Guidelines for Compounding of Offences under section 279(2) 25.1 Additional Information in e-book 26. Securities Transaction Tax Rules, 2004 27. Commodities Transaction Tax Rules, 2013 28. Prohibition of Benami Property Transaction Rules, 2016 29. Equalisation Levy Rules, 2016 29. Centralised Processing of Equalisation Levy Statement Scheme, 2023 3. Direct Taxes Ready Reckoner by Bharat – 2026 Edition Direct Taxes Ready Reckoner – Edition 2026 by Bharat’s for Tax Year & A.Y. 2026-27 as amended by Finance Act 2026, published by Bharat Publishers, is a comprehensive and practical guide designed to simplify direct tax computation and planning in India. With 1240 pages of well-structured content, the book provides ready reference tables, tax rates, deductions, exemptions, and computation guidelines, enabling professionals to quickly access key information for efficient tax compliance and advisory work. The book is ideal for chartered accountants, tax practitioners, consultants, advocates, finance professionals, academicians, and students who require a reliable and easy-to-use reference for direct taxation. �� Key Features: Comprehensive ready reckoner for direct taxes (2026) Includes tax rates, deductions, exemptions & computation tables Designed for quick reference and practical use Trusted publication by Bharat Publishers InDex Chapter Content Page Authors’ Note 5 Sectionwise Referencer 13 Corresponding Table 1: ITA 2025 = ITA 1961 13 Corresponding Table 2: ITA 1961 = ITA 2025 19 Repeal and Savings 25 Analysis of amendments made by the Finance Act, 2026 37 QRN-1 Comparative Table 1 QRN.1 QRN-2 Computing Tax for Tax Year 2026-27 QRN.96 QRN-3 Computing Tax for AY 2026-27 [PY 2025-26] QRN.118 QRN-4 Rates, Forms and Dates of TDS & TCS QRN.138 QRN-5 Rates of Income Tax for Special Incomes of Non-Resident QRN.157 QRN-6 Rates of Direct Tax for Last Ten Years QRN.166 7 Tax Obligations with Dates and Forms QRN.174 QRN-8 Reports and Certificates from an Accountant QRN.181 QRN-9 Depreciation Table QRN.187 QRN-10 Gold & Silver Rates (2001–2026) and Cost Inflation Index QRN.196 QRN-11 Essential Websites for Tax Practitioners QRN.200 1 Sources of Law 1 2 BASIS OF CHARGE 7 3 Residential Status & Scope of Income 16 4 Exempted Incomes 40 5 Income under the Head Salary 53 6 Income from House Property 108 7 Capital Gains 132 8 Business & Profession 195 9 Income from Other Sources 261 10 Clubbing of Income 274 11 Dividend Income 283 12 Undisclosed Incomes 290 13 Gifts, Perquisites & Virtual Digital Assets 298 14 Set off or Carry Forward & Set off of losses 314 15A Deductions from Gross Total Income 333 15B Rebates and Relief 355 16 Insurance & ULIP 367 17 Agricultural Income & Partial Integration 384 18 Assessment of Firms 397 19 Assessment of AOP & BOI 419 20 Assessment of HUF 426 21 Total Income of Political Parties and Electoral Trusts: Schedule VIII (See Section 12 – ITA 2025) 434 22 Assessment of Co-operative Societies 438 23 Tax Regimes 446 24 Taxability of Trusts and Non-Profit Organisations 457 25 Assessment of Companies 473 26 Return of Income 504 27 Procedure for Assessment & Powers of Income Tax Authorities 528 28 Appeals, Revisions and Alternate Dispute Resolutions 550 29 Tax Audit 556 30 Black Money Act 593 31 Special Provisions: Taxation of Non-Residents 606 32 Collection and Recovery of Tax 620 33 Penalties and Prosecution 655 34 Refunds 667 35 Presumptive Income 680 36 Mode of Payment in certain cases 699 37 Miscellaneous Provisions 707 38 Special Provisions Relating to Certain Persons 725 39 Business Re-organisation 743 40 Special Provisions 762 Schedule II See section 11 – ITA 2025 777 Schedule III See section 11 – ITA 20256 784 Schedule IV See section 11 – ITA 2025 801 Schedule V See section 11 – ITA 2025 810 Schedule VI See section 11 – ITA 2025 817
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