Description Income Tax Interlinked –Act, Rules, Case Laws  – Useful Analysis of Statutory Provisions and Rules-  1st Edition (2026) is a comprehensive and innovative reference designed to provide a holistic and interconnected understanding of Income Tax law in India. Authored by Rishabh Aggarwal, Adv. Prof. (Dr.) Vaibhav Goel Bhartiya, and CA. Mayank Agarwal, and published by Bharat Publishers, this book offers a unique approach by linking various provisions of the Income Tax Act for better conceptual clarity. With an extensive 2040 pages of detailed content, the book integrates sections, provisions, rules, judicial interpretations, and practical insights in a structured and interconnected format. This approach helps readers understand the relationship between different provisions and apply them effectively in real-world scenarios. This publication is an invaluable resource for chartered accountants, tax practitioners, advocates, corporate professionals, academicians, and advanced students seeking in-depth knowledge and clarity in income tax law. �� Key Features: Unique interlinked approach to Income Tax provisions Comprehensive coverage with practical insights and case laws Helps understand relationships between various sections Suitable for advanced study, advisory, and litigation �� Limited-Period Offer: Flat 25% Discount with Free Shipping Chapter Content Page Preface 5 Table of Cases 25 Comparative Table 1: Sections cum Rules cum Forms Comparative Chart: New v Old 113 Comparative Table 2: Income Tax Act, 1961 = Income Tax Act, 2025 121 1 PRELIMINARY 1 2 BASIS OF CHARGE 119 3 INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 164 4 COMPUTATION OF TOTAL INCOME 171 5 INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE 519 6 AGGREGATION OF INCOME 530 7 CHAPTER VII SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES 541 8 DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 576 9 REBATES AND RELIEFS 673 10 SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 691 11 GENERAL ANTI-AVOIDANCE RULE 772 12 MODE OF PAYMENT IN CERTAIN CASES, ETC. 783 13 DETERMINATION OF TAX IN SPECIAL CASES 692 14 TAX ADMINISTRATION 935 15 RETURN OF INCOME 1003 16 PROCEDURE FOR ASSESSMENT 1043 17 SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS 1159 18 APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS 1277 19 COLLECTION AND RECOVERY OF TAX 1358 20 REFUNDS 1515 21 PENALTIES 1530 22 OFFENCES AND PROSECUTION 1574 23 MISCELLANEOUS 1629