Commercial Income Tax Manual, Tax Year 2026–2027 By CA G.Sekar 1st Edition May 2026

Income Tax Manual, Tax Year 2026–2027 G.Sekar Edition 2026

Income Tax Manual, Tax Year 2026–2027 G.Sekar Edition 2026

Description

This edition of the Income Tax Manual, Tax Year 2026–2027, authored by CA G. Sekar and published by Commercial Law Publishers (India) Pvt. Ltd., serves as a comprehensive and practical reference for tax professionals, chartered accountants, advocates, finance executives  and businesses seeking updated knowledge of India’s direct tax framework. Issued as the Edition May, 2026, the manual provides complete and ready-to-use coverage of the New Income Tax Act, 2025 and the Income Tax Rules, 2026 in a structured and accessible format.

The book presents the statutory provisions in a sequential and logical arrangement of sections along with their related rules, making it an efficient one-stop reference for research, compliance and advisory purposes. Amendments made by the Finance Act, 2026 have been incorporated at the relevant sections, ensuring alignment with the latest legislative developments and practical tax requirements.

This manual includes chapter-wise grouping of notified forms and a forms referencer at the end of respective chapters, summarizing the purpose, nuances, and compliance requirements connected with each provision. Structured sub-headings for every sub-section enable effortless navigation, while sections, rules, and forms indexes at the beginning of each chapter enhance usability and cross-referencing.

This Edition is particularly suitable for:

* Chartered accountants and tax practitioners requiring an updated professional reference
* Lawyers and litigation professionals handling direct tax matters
* Corporate finance and compliance teams ensuring statutory adherence
* Business owners and consultants seeking clarity on current tax provisions

The Content spans the full scope of modern income tax law, including:

* Comprehensive coverage of the New Income Tax Act, 2025
* Updated Income Tax Rules, 2026
* Amendments introduced by the Finance Act, 2026
* Chapter-wise statutory arrangement for easy reference
* Notified forms with practical Referencers
* Structured sub-headings for quick understanding
* Sections / Rules / Forms indexing system
* Cross-references to old Act / Rules / Forms and discussion locations
* Latest relevant income tax notifications including notification dated 16th April 2026
* Ready-to-use and comprehensive coverage of income tax law

About the Author

G. Sekar is a Chartered Accountant in practice for the last 37 years.

Board Member of Airports Authority of India (AAI) – 2019-22

Chairman – Direct Taxes Committee of ICAI – 2014

Chairman – Ind AS Implementation Committee 2021

Member of Consultative Advisory Group (CAG) (2017–2019) of the prestigious International Accounting Education Standards Board (IAESB) It is worthy to note that he is the Fist Indian to be part of the CAG Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.