Book Corporation Income Tax Act 2025 Section Wise Comparison with Income Act 1961(Set of 2 Vol)By CA Vivek Jalan Edition 2026

Income Tax Act, 2025 Section Wise Comparison Vivek Jalan Edition 2026

Income Tax Act, 2025 Section Wise Comparison Vivek Jalan Edition 2026

Features of the Book: 

The Income Tax Act 2025 will simplify the Income Tax law in India by replacing the age-old Income Tax Act 1961. The massive overhaul of The Income Tax Act will impact all taxpayers including individuals as well as businesses and hence all taxpayers need to implement it by understanding the new procedures and Regulations and Re-Learning! From 1st April 2026 all TDS/TCS Challans and the TDS/TCS Returns change, Advance Tax Challan change, ITRs for Tax Year 2026- 27 change, old positions taken may change with re-wording of Sections and Rules. Hence a new beginning has to be made from 1st April 2026.

Content of the Books is as follows –

1. Preliminary
2. Basis of Charge
3. Income which do not form part of total Income
4. Computation of Total Income
5. Income of other persons , included in total income of assessee
6. Aggregation of Income
7. Deductions to be made in Computing Total Income
8. Rebates and Reliefs
9. Special Provisions relating to Avoidance of tax
10. Mode of Payment in Certain Cases
11. Detemination of Tax In Special Cases
12.  Return of Income
13. Procedure for Assessment
14. Special Provisions relating to Certain Persons
15. Appeals, Revision and Alternate Dispute Resolutions
16. Collection and Recover of Tax
17. Refunds
18. Offences and Prosecution
19. Miscellaneous

About Authors:

Vivek Jalan is a Chartered Accountant & a qualified L.LM & LL.B. He is the Founder & Partner of Tax Connect Advisory Services LLP. He is the member of The Confederation of Indian Industries (CII)- Economic Affairs & Taxation Committee. He is the Member of The Consultative Committee of The Commissioner of SGST. He is also The Member of The regional Advisory Committee of The Chief Commissioner of CGST. He is the Co Chairman of The Taxation Committee of The Bengal Chamber of Commerce and Industry. He is a regular Columnist and guest expert in Economic Times, Times of India, Dalal Street Journal, Money Control, Live mint, CNBC, Hindustan Times, Zee Business, Financial Express, other dailies and business magazines like Business Today, etc. He is also a guest expert on Taxation matters in All India Radio and other media platforms. He is the Editor of Weekly Bulletin TAX CONNECT, a publication on Indirect Taxes and Direct Taxes which reaches more than 70000 professionals. He is also a visiting faculty for Taxes in The Confederation of Indian Industries (CII), The Institute Of Chartered Accountants of India, Institute of Cost Accountants of India, Indian Institute of Foreign Trade, The Bengal Chamber of Commerce and Industry, The Indian Chamber of Commerce and other Business Forums. He has also delivered Lectures at various Government Taxation Forums including the CGST & SGST Departments across the country.