LBH’s Income Tax Act – Edition 2025 contains the updated and authentic text of the Income-tax Act, 1961, incorporating all amendments applicable up to the assessment year 2025–26. The book presents the statutory provisions in a clear and systematic manner, making it an essential reference for understanding India’s direct tax law framework.

This edition is particularly useful for chartered accountants, tax consultants, advocates, corporate professionals, and students preparing for CA, CS, CMA, and other professional or competitive examinations. Accurate, reliable, and up to date, it serves as a dependable bare act for both study and practice.