Taxmann’s Income Tax Act, 2025 – 1st Edition 2025.

Taxmann’s Income Tax Act, 2025 – 1st Edition 2025.

Description

Income Tax Act | POCKET is a compact yet comprehensive reference tool designed for quick and reliable access to the newly enacted Income-tax Act 2025 (2025 Act). Despite its portable size, this Edition maintains the hallmark precision and authenticity of Taxmann’s legal publications, offering section-wise annotations, cross-references, and interpretative aids that ensure readers can confidently navigate India’s new direct tax framework.

This book is intended for the following audience:

• Students & Academicians studying the new law and its correlation with the Income-tax Act 1961
• Tax Professionals & Consultants who need a handy reference while advising clients or appearing before authorities
• Corporate Finance & Compliance Teams handling day-to-day taxation, audits, and ERP integration under the 2025 Act
• Judiciary, Tribunal Members & Legal Practitioners requiring quick statutory references in hearings
• Policy Researchers & Analysts tracking the transition in India’s direct tax regime

The Present Publication is the 32^nd Edition | 2025, edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Annotated Text of the Income-tax Act 2025] is presented in a clear, section-wise format
• [Backwards Mapping] Each provision is annotated with its corresponding section under the erstwhile Income-tax Act 1961
• [Allied Laws References] Direct citations to related provisions, circulars, and regulations for holistic interpretation
• [Judicial Guidance] Compilation of important Words & Phrases judicially noticed under the Income-tax Act 2025
• [Comprehensive Subject Index] enabling fast look-ups
• [Appendices] consolidating the list and text of Allied Acts/Circulars/Regulations referred to in the Income-tax Act

The coverage of the book is as follows:

• Arrangement of Sections
  • At-a-glance navigation aid
• Full Text of the Income-tax Act 2025
  • With section-wise annotations, cross-references, and judicial notes
• Subject Index
  • Over 50 pages of structured indexing for easy searchability
• Appendix
  • List of Allied Acts, Circulars, and Regulations cited in the Act
  • Extracts/text of referred provisions for ready reference

The structure of the book is as follows:

• Logical Arrangement – Begins with the arrangement of sections, followed by the annotated text of the Act
• Layered Annotations – Sections are supported by backwards mapping, references to allied laws, and judicially noticed expressions
• Research Support – Appendices and subject index provide a complete framework for quick navigation and contextual understanding.