LexisNexis Chaturvedi and Pithisaria’s Income Tax Law ( 3 Vol Set ) 9th Edition 2026

For more than five decades, Chaturvedi and Pithisaria’s Income Tax Law has been a trusted and an authoritative work on the law relating to income tax in India. The Ninth Edition marks a significant milestone in this continuing journey. Updated up to 31 August 2026, it not only incorporates the latest developments under the Income-tax Act, 2025, but also reflects the historic transition from the Income-tax Act, 1961 to the Income-tax Act, 2025, which ushers in a new statutory framework for the law of income taxation.

KEY FEATURES:

·         Statutory text of the Income-tax Act, 2025, as amended by the Finance Act, 2026, the Tribunals Reforms Act, 2026, and the Taxation and Other Laws (Amendment) Act, 2026, together with the statutory text of the Income-tax Rules, 2026, updated up to the Income-tax (Third Amendment) Rules, 2026.

·         Provides appropriate cross-references and corresponding provisions to facilitate transition between the Income-tax Act, 1961 and the Income-tax Act, 2025.

·         Contains a concise and structured introduction to each Chapter, explaining the scheme and scope of the provisions discussed therein, along with the relevant rules and allied provisions, if any.

·         Incorporates observations/recommendations of the Select Committee as well as FAQs issued by Department on Interplay and Transition from 1961 Act to 2025 Act.

·         Comparison between provisions of 1961 Act vis-a-vis 2025 Act and provisions of 1962 Rules vis-a-vis 2026 Rules duly accounted for and commented upon, wherever necessary.

·         Incorporates latest notifications, circulars, orders, instructions, guidelines, schemes and other administrative pronouncements issued by the CBDT and the Central Government through the Ministry of Finance.

·         Includes more than 1,10,000 judicial pronouncements and decisions of the Supreme Court of India, various High Courts in India and select Foreign Courts.

·         Carries a detailed treatment of international taxation and transfer pricing, including relevant principles with reference to the OECD Model Tax Convention (2025), UN Model Tax Convention (2021), DTAAs and international tax jurisprudence.

·         Chapter-wise annexures provide, inter alia, the corresponding Articles of DTAAs, judicial pronouncements and selected provisions of other allied and analogous laws, rules and regulations.

·         Commentary on omitted and inoperative provisions of the Income-tax Act, 1961, along with relevant historical and reference material, is made available in an online downloadable file for each Volume, whose QR code/URL is provided on the opening page of each Volume.