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Description Income Tax Act, 1961 – 15th Edition (2026) is a comprehensive and updated statutory reference covering India’s direct tax law framework. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this edition incorporates the latest amendments, provisions, and legislative developments applicable as on 2026. With 1600 pages of detailed content, the book presents the complete Income Tax Act, 1961, along with relevant sections, amendments, and structural updates in a clear and well-organized format. It is designed for practical usability, making it a reliable tool for both reference and application. This publication is indispensable for chartered accountants, tax practitioners, advocates, company secretaries, academicians, students, and corporate professionals engaged in tax compliance, advisory, and litigation. �� Key Features: Complete and updated Income Tax Act, 1961 Incorporates latest amendments and provisions Clear and structured format for easy reference Authored by leading experts in taxation �� Limited-Period Offer: Flat 35% Discount with Free Shipping Index Chapter / Part Coverage Preliminary Content Table of Sections, Amendments Analysis Chapter I – Preliminary Short title, Definitions, Previous Year Chapter II – Basis of Charge Charge, Scope, Residence, Deemed income Chapter III – Exempt Incomes Exemptions, Charitable trusts, Political parties Chapter IV – Computation of Total Income Salary, HP, Business, Capital Gains, Other Sources Chapter V – Clubbing of Income Transfer of income, spouse/minor income Chapter VI – Aggregation & Set-off Unexplained income, loss set-off Chapter VI-A – Deductions Deductions (80C to 80U etc.) Chapter VI-B Restriction on deductions (companies) Chapter VII Incomes forming part but no tax payable Chapter VIII – Rebates & Reliefs Rebates, salary relief Chapter IX – Double Taxation Relief DTAA provisions Chapter X – Tax Avoidance Transfer pricing provisions Chapter X-A – GAAR Anti-avoidance rules Chapter XI Additional tax on undistributed profits Chapter XII – Special Tax Provisions Capital gains tax, special rates Chapter XII-A to XII-H Special provisions (Non-residents, MAT, Trusts, Shipping, etc.) Chapter XIII – Tax Authorities Authorities, powers, jurisdiction Chapter XIV – Assessment Assessment, reassessment, procedures Chapter XIV-A & XIV-B Repetitive appeals & search assessments Chapter XV – Liability in Special Cases HUF, firms, succession, non-residents Chapter XVI – Firms Assessment & changes in firms Chapter XVII – Collection & Recovery TDS, advance tax, recovery Chapter XVIII – Appeals & Revisions Appeals, ITAT, HC, SC, revisions Chapter XIX – Penalties Penalty provisions Chapter XX – Offences & Prosecution Prosecution provisions Chapter XXI – Miscellaneous General provisions Chapter XXII – (If applicable in arrangement) Residual / transitional provisions Chapter XXIII – (End Chapters / Misc.) Final provisions, rule-making, removal of difficulty
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