Commercial's Income Tax Act 2025 With Analysis on Income Tax Act, 2025

Commercial’s Income Tax Act 2025 With Analysis on Income Tax Act, 2025 (Edition 2025) is a comprehensive and updated reference book on the latest Income Tax Law of India. This edition incorporates all amendments, updates, and provisions as per the Finance Act 2025 and offers a detailed section-wise analysis to aid students, professionals, and practitioners in understanding the intricacies of direct taxation.

The book not only provides the bare text of the Income Tax Act, 1961 (as amended up to 2025) but also delivers in-depth commentary and practical analysis, making it an indispensable guide for Chartered Accountants, Company Secretaries, Cost Accountants, Tax Professionals, Legal Practitioners, and Commerce Students.

Key Features:

• Latest 2025 Edition: Incorporates all amendments and updates as per the Income Tax Act, 1961, amended by the Finance Act 2025.

• Comprehensive Coverage: Complete text of the Income Tax Act, 1961, along with relevant notes and explanations.

• Analytical Commentary: Provides section-wise analysis with practical insights, simplifying complex provisions.

• Practical Orientation: Includes interpretations, examples, and applications for better understanding of law in practice.

• Exam & Professional Utility: Useful for CA, CS, CMA aspirants, as well as practicing tax professionals and academicians.

• Easy Navigation: Structured format with section references, explanations, and footnotes for quick reference.

• Up-to-Date Legal Insight: Covers important notifications, circulars, amendments, and case references relevant up to 2025.

• User-Friendly Layout: Simplifies learning and referencing through systematic arrangement of provisions and explanations.

Why This Book is Essential:

• One-Stop Reference: Combines the bare act with expert commentary, making it both a legislative and explanatory text.

• Trusted by Professionals: Part of Commercial’s renowned law and taxation publications, known for accuracy and clarity.

• Practical + Academic Relevance: Equally useful for exam preparation, academic reference, and day-to-day tax practice.

• Authoritative Guide: Helps readers stay compliant with the latest taxation laws of India.

• Time-Saving Resource: Section-wise arrangement ensures that readers can quickly locate provisions and their explanations.

Commercial's Income Tax Act 2025 With Analysis on Income Tax Act, 2025 (Edition 2025) is an essential legal and professional guide for anyone dealing with taxation in India. Whether you are a student, professional, or corporate consultant, this book provides clarity, updated legal references, and expert insights to help you master the Income Tax Law of 2025 with confidence.