Description Guide to Income Tax – 35th Edition (2026) is a comprehensive and easy-to-understand resource on Indian Income Tax law, authored by  CA Prerna Peshori and CA Harshad Tekwani, and published by Bharat Publishers. With 1544 pages of detailed and structured content, the book provides complete coverage of income tax provisions, computation of income, deductions, exemptions, tax planning strategies, and practical illustrations. The content is presented in a simplified manner, making it suitable for both beginners and advanced learners. This publication is highly useful for CA, CS, CMA, B.Com, M.Com, and MBA students, as well as chartered accountants, tax practitioners, consultants, and finance professionals seeking clarity and practical application of income tax concepts. �� Key Features: Comprehensive coverage of Income Tax law and computation Includes practical examples, illustrations & tax planning insights Updated with latest amendments applicable for 2026 Suitable for students and professionals alike �� Limited-Period Offer: Flat 35% Discount with Free Shipping Chapter Content Page DIVISION 1 AMENDMENTS AT A GLANCE 1 Analysis of Amendments made by the Finance Act, 2026 1.1 2A Tax Rates and Charge of Income Tax 1.65 DIVISION 2 LAW, PRACTICE & PROCEDURE 3 Residential Status 2.1 4 Non-Resident Taxation 2.11 5 Salaries 2.43 6 House Property 2.53 7 Profits and gains of business or profession 2.67 8 Capital Gains 2.162 9 Income from other sources 2.223 10 Clubbing 2.230 11 Set-Off 2,273 12 Deductions 2.272 13 Tax Deduction at Source (TDS) 2,344 14 Tax Collection at Source (TCS) 2.373 15 Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) 2.384 16 Return of Income 2.397 17 Tax Administration 2.420 18 Interest, Fees and Penalties 2.469 DIVISION 3 LAW, PRACTICE & PROCEDURE 19 Gold & Silver Rates (2001–2026) and Cost Inflation Index 3.1 DIVISION 4 SUPREME COURT & HIGH COURTS ON INCOME TAX SUPREME COURT & HIGH COURTS ON INCOME TAX 4.1 DIVISION 5 CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS A Income-tax Act, 1961 5.1 B Wealth-tax Act, 1957 5.405 C Expenditure-tax Act, 1987 5.407 D Banking Cash Transaction Tax 5.408 DIVISION 6 MODEL DEEDS MODEL DEEDS 6.1 DIVISION 7 ALLIED LAWS REFERRED TO IN INCOME-TAX ACT, 2025 ALLIED LAWS REFERRED TO IN INCOME-TAX ACT, 2025 7.1