Containing :

• Comparative Tables of provisions
• Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places)
• Income Tax Act, 1961 = Income Tax Act, 2025
• Notes on Clauses (given as Comments under respective section)
• Referencer (under the Income-tax Act, 2025)

Content of the book is as follows – 

1. Preliminary
2. Basic of charge
3. Incomes which do not form the 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. Set off, or carry forward and set off of losses
8. Deductions to be made in computing total income
9. Rebates and reliefs
10. Special provisions relating to avoidance of tax
11. General anti-avoidance rule
12. Mode of payment in certain cases etc.
13. Determination of tax in special cases
14. Tax administration
15. Return of income
16. Procedure of assessment
17. Special provisions relating to certain persons
18. Appeals, revisions and alternate dispute resolutions
19. Collection and recovery of tax
20. Refunds
21. Penalties
22. Offences and prosecutions
23. Miscellaneous

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.