Description Income Tax Act, 2025 as amended by the Finance Act, 2026 – Edition 2026 (Regular Edition) is a comprehensive and updated statutory reference for India’s direct taxation framework. Authored by Commercial’s and published by Commercial Law Publishers, this edition reflects the latest legislative changes introduced by the Finance Act, 2026. With 880 pages of well-structured content, the book provides the complete text of the Income Tax Act, 2025, incorporating all recent amendments, provisions, and updates applicable as on 2026. It is designed for clarity and ease of use, making it suitable for both quick reference and detailed study. 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: Updated Income Tax Act, 2025 with Finance Act, 2026 amendments Clear and structured bare act format Suitable for reference, compliance, and academic use Trusted publication by Commercial Law Publishers �� Limited-Period Offer: Flat 40% Discount with Free Shipping Chapter Content Page 1 Preliminary 1 2 Basis of charge 29 3 Incomes which do not form part of total income 45 4 Computation of total income 45 5 Income of other persons included in total income of assessee 184 6 Aggregation of income 188 7 Set off, or carry forward and set off of losses 190 8 Deductions to be made in Computing Total Income 204 9 Rebates and reliefs 241 10 Special provisions relating to avoidance of tax 246 11 General Anti-Avoidance Rule 271 12 Mode of payment in certain cases etc. 276 13 Determination of tax in special cases 280 14 Tax Administration 253 15 Return of Income 378 16 Procedure for assessment 397 17 Special provisions relating to certain persons 447 18 Appeals, revisions and alternate dispute resolutions 497 19 Collection and recovery of tax 520 20 Refunds 601 21 Penalties 605 22 Offences and Prosecution 624 23 Miscellaneous 635