Bharat's Taxation Laws (As per A.Y. 2025–2026)

Bharat's Taxation Laws – 17th Edition 2025 is a comprehensive guide covering both Direct and Indirect Taxes as applicable for Assessment Year 2025–26. The book presents updated and accurate legal provisions, circulars, case laws, and practical illustrations. Designed for students and professionals alike, it serves as an essential resource for CA, CS, CMA, and law examinations.

📘 Key Features:

• Covers the latest amendments as per Finance Act, 2024

• Includes Income Tax, GST, and other relevant taxation laws

• Incorporates recent CBDT/CBIC circulars, notifications & judicial decisions

• Logical structure with conceptual clarity and practical examples

• Suitable for Assessment Year 2025–26

• Updated compliance rules and return filing provisions

📚 Contents Overview:

• Basic Concepts of Income Tax

• Residential Status and Scope of Total Income

• Heads of Income (Salary, House Property, PGBP, Capital Gains, Other Sources)

• Clubbing, Set-Off & Carry Forward of Losses

• Deductions and Exemptions

• Tax Computation and Filing Returns

• TDS/TCS, Advance Tax

• Overview of GST Law: Concepts, Levy, Supply, Input Tax Credit, and Returns

• Key Procedural Aspects under GST

• Practice-oriented examples and model Q&As

🎯 Useful For:

• CA Inter / Final, CS, CMA students

• Law and Commerce graduates

• Tax practitioners and corporate tax teams

• Competitive exam aspirants