Bharat’s Guide to Income Tax by CA. Prerna Peshori & CA. Harshad Tekwani 35th Edition April 2026

Guide to Income Tax Prerna Peshori & Harshad Tekwani Edition April 2026

Guide to Income Tax Prerna Peshori & Harshad Tekwani Edition April 2026

Content of the Book is as follows

DIVISION 1

AMENDMENTS AT A GLANCE

Chapter 1            Analysis of Amendments made by the Finance Act, 2026

Chapter 2A          Tax Rates and Charge of Income Tax

DIVISION 2

LAW, PRACTICE & PROCEDURE

Chapter 3            Residential Status

Chapter 4            Non-Resident Taxation

Chapter 5            Salaries

Chapter 6            House Property

Chapter 7            Profits and gains of business or profession

Chapter 8            Capital Gains

Chapter 9            Income from other sources

Chapter 10          Clubbing

Chapter 11          Set-Off

Chapter 12          Deductions

Chapter 13          Tax Deduction at Source (TDS)

Chapter 14          Tax Collection at Source (TCS)

Chapter 15          Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)

Chapter 16          Return of Income

Chapter 17          Tax Administration

Chapter 18          Interest, Fees and Penalties

DIVISION 3

MISCELLANEOUS

Chapter 19          Gold & Silver Rates (2001–2026) and Cost Inflation Index

DIVISION 4

SUPREME COURT & HIGH COURTS ON INCOME TAX

Supreme Court & High Courts on Income Tax

DIVISION 5

CBDT CIRCULARS & GOVERNMENT NOTIFICATIONS

1. Income-tax Act, 1961
2. Wealth-tax Act, 1957
3. Expenditure-tax Act, 1987
4. Banking Cash Transaction Tax

DIVISION 6

MODEL DEEDS

Model Deeds

DIVISION 7

ALLIED LAWS REFERRED TO IN INCOME-TAX ACT, 2025

Allied Laws Referred to in Income-Tax Act, 2025

About Publisher:Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.